§ Motion made, and Question put,
§ That—
§ (1) In section 51(2)(b) of the Finance Act 1994, for "4 per cent." there shall be substituted "5 per cent."
§ (2) Paragraph (1) above has effect in relation to a premium which falls to be regarded for the purposes of Part III of the Finance Act 1994 as received under a taxable insurance contract by an insurer on or after 1st July 1999.
§ (3) Paragraph (1) above does not have effect in relation to a premium which—
- (a) is in respect of a contract made before 1st July 1999, and
- (b) falls to be regarded for the purposes of Part III of that Act as received under the contract by the insurer on a date before 1st January 2000, by virtue of regulations under section 68 of that Act.
§ (4) Paragraph (3) above does not apply in relation to a premium which—
- (a) is an additional premium under a contract,
- (b) falls to be regarded for the purposes of Part III of that Act as received under the contract by the insurer on or after 1st July 1999, by virtue of regulations under section 68 of that Act, and
- (c) is in respect of a risk which was not covered by the contract before 1st July 1999.
§ (5) In the application of sections 67A to 67C of that Act in relation to the increase under paragraph (1) above and the exception under paragraph (3) above— 850
- (a) the announcement for the purpose of sections 67A(1) and 67B(1) shall be taken to have been made on 9th March 1999,
- (b) the date of the change is 1st July 1999, and
- (c) the concessionary date is 1st January 2000.
§ And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.
§ The House divided: Ayes 350, Noes 140.
853| Division No. 104] | [11.44 pm |
| AYES | |
| Abbott, Ms Diane | Clark, Dr Lynda (Edinburgh Pentlands) |
| Adams, Mrs Irene (Paisley N) | |
| Ainsworth, Robert (Cov'try NE) | Clarke, Charles (Norwich S) |
| Alexander, Douglas | Clarke, Rt Hon Tom (Coatbridge) |
| Allan, Richard | Clarke, Tony (Northampton S) |
| Allen, Graham | Clelland, David |
| Anderson, Janet (Rossendale) | Coaker, Vernon |
| Armstrong, Ms Hilary | Coffey, Ms Ann |
| Atherton, Ms Candy | Coleman, lain |
| Atkins, Charlotte | Connarty, Michael |
| Austin, John | Cook, Frank (Stockton N) |
| Baker, Norman | Cook, Rt Hon Robin (Livingston) |
| Ballard, Jackie | Corbett, Robin |
| Banks, Tony | Corbyn, Jeremy |
| Barnes, Harry | Corston, Ms Jean |
| Barron, Kevin | Cotter, Brian |
| Bayley, Hugh | Cranston, Ross |
| Beard, Nigel | Crausby, David |
| Beckett, Rt Hon Mrs Margaret | Cryer, Mrs Ann (Keighley) |
| Begg, Miss Anne | Cryer, John (Hornchurch) |
| Bell, Stuart (Middlesbrough) | Cummings, John |
| Benn, Rt Hon Tony | Cunningham, Jim (Cov'try S) |
| Benton, Joe | Dalyell, Tam |
| Bermingham, Gerald | Darling, Rt Hon Alistair |
| Best, Harold | Darvill, Keith |
| Betts, Clive | Davey, Edward (Kingston) |
| Blears, Ms Hazel | Davidson, Ian |
| Blizzard, Bob | Davies, Rt Hon Denzil (Llanelli) |
| Boateng, Paul | Davies, Geraint (Croydon C) |
| Borrow, David | Dawson, Hilton |
| Bradley, Keith (Withington) | Dean, Mrs Janet |
| Bradley, Peter (The Wrekin) | Denham, John |
| Bradshaw, Ben | Dismore, Andrew |
| Brake, Tom | Dobbin, Jim |
| Brand, Dr Peter | Donohoe, Brian H |
| Breed, Colin | Doran, Frank |
| Brown, Rt Hon Gordon (Dunfermline E) | Dowd, Jim |
| Drew, David | |
| Brown, Rt Hon Nick (Newcastle E) | Dunwoody, Mrs Gwyneth |
| Brown, Russell (Dumfries) | Eagle, Angela (Wallasey) |
| Browne, Desmond | Eagle, Maria (L'pool Garston) |
| Bruce, Malcolm (Gordon) | Efford, Clive |
| Buck, Ms Karen | Ellman, Mrs Louise |
| Burden, Richard | Ennis, Jeff |
| Burgon, Colin | Etherington, Bill |
| Burstow, Paul | Feam, Ronnie |
| Butler, Mrs Christine | Field, Rt Hon Frank |
| Campbell, Alan (Tynemouth) | Fisher, Mark |
| Campbell, Mrs Anne (C'bridge) | Fitzpatrick, Jim |
| Campbell, Menzies (NE Fife) | Fitzsimons, Lorna |
| Campbell, Ronnie (Blyth V) | Flint, Caroline |
| Canavan, Dennis | Follett, Barbara |
| Caplin, Ivor | Foster, Rt Hon Derek |
| Casale, Roger | Foster, Don (Bath) |
| Caton, Martin | Foster, Michael J (Worcester) |
| Chapman, Ben (Wirral S) | Galloway, George |
| Chaytor, David | George, Andrew (St Ives) |
| Chidgey, David | Gerrard, Neil |
| Chisholm, Malcolm | Gibson, Dr Ian |
| Clapham, Michael | Gilroy, Mrs Linda |
| Clark, Rt Hon Dr David (S Shields) | Godman, Dr Norman A |
| Godsiff, Roger | Lloyd, Tony (Manchester C) |
| Goggins, Paul | Lock, David |
| Golding, Mrs Llin | Love, Andrew |
| Gorrie, Donald | McAllion, John |
| Griffiths, Jane (Reading E) | McAvoy, Thomas |
| Griffiths, Nigel (Edinburgh S) | McCabe, Steve |
| Griffiths, Win (Bridgend) | McCafferty, Ms Chris |
| Grocott, Bruce | McDonagh, Siobhain |
| Grogan, John | McDonnell, John |
| Hall, Mike (Weaver Vale) | McGuire, Mrs Anne |
| Hall, Patrick (Bedford) | Mclsaac, Shona |
| Hanson, David | McKenna, Mrs Rosemary |
| Harman, Rt Hon Ms Harriet | Mackinlay, Andrew |
| Harris, Dr Evan | Maclennan, Rt Hon Robert |
| Heal, Mrs Sylvia | McNulty, Tony |
| Heath, David (Somerton & Frome) | Mactaggart, Fiona |
| Henderson, Ivan (Harwich) | McWalter, Tony |
| Hepburn, Stephen | Mahon, Mrs Alice |
| Heppell, John | Mallaber, Judy |
| Hesford, Stephen | Mandelson, Rt Hon Peter |
| Hewitt, Ms Patricia | Marek, Dr John |
| Hinchliffe, David | Marsden, Gordon (Blackpool S) |
| Hodge, Ms Margaret | Marsden, Paul (Shrewsbury) |
| Hoey, Kate | Marshall, David (Shettleston) |
| Home Robertson, John | Marshall-Andrews, Robert |
| Hoon, Geoffrey | Martlew, Eric |
| Hope, Phil | Maxton, John |
| Hopkins, Kelvin | Meacher, Rt Hon Michael |
| Howarth, Alan (Newport E) | Michie, Bill (Shef'ld Heeley) |
| Howells, Dr Kim | Milburn, Rt Hon Alan |
| Hoyle, Lindsay | Miller, Andrew |
| Hughes, Ms Beverley (Stretford) | Mitchell, Austin |
| Hughes, Simon (Southward N) | Moonie, Dr Lewis |
| Humble, Mrs Joan | Moore, Michael |
| Hurst, Alan | Moran, Ms Margaret |
| Hutton, John | Morgan, Ms Julie (Cardiff N) |
| Iddon, Dr Brian | Morgan, Rhodri (Cardiff W) |
| Illsley, Eric | Morris, Ms Estelle (B'ham Yardley) |
| Jackson, Ms Glenda (Hampstead) | Mountford, Kali |
| Jackson, Helen (Hillsborough) | Mudie, George |
| Jamieson, David | Mullin, Chris |
| Jenkins, Brian | Murphy, Denis (Wansbeck) |
| Johnson, Alan (Hull W & Hessle) | Naysmith, Dr Doug |
| Johnson, Miss Melanie (Welwyn Hatfield) | Oaten, Mark |
| O'Brien, Bill (Normanton) | |
| Jones, Ms Jenny (Wolverh'ton SW) | O'Brien, Mike (N Warks) |
| O'Hara, Eddie | |
| Jones, Jon Owen (Cardiff C) | Olner, Bill |
| Jones, Dr Lynne (Selly Oak) | O'Neill, Martin |
| Jones, Martyn (Clwyd S) | Öpik, Lembit |
| Jones, Nigel (Cheltenham) | Organ, Mrs Diana |
| Kaufman, Rt Hon Gerald | Osborne, Ms Sandra |
| Keeble, Ms Sally | Palmer, Dr Nick |
| Keen, Alan (Feltham & Heston) | Pearson, Ian |
| Keen, Ann (Brentford & Isleworth) | Pickthall, Colin |
| Keetch, Paul | Pike, Peter L |
| Kelly, Ms Ruth | Plaskitt, James |
| Kemp, Fraser | Pollard, Kerry |
| Kennedy, Charles (Ross Skye) | Pond, Chris |
| Kennedy, Jane (Wavertree) | Pope, Greg |
| Khabra, Piara S | Powell, Sir Raymond |
| Kidney, David | Prentice, Ms Bridget (Lewisham E) |
| Kilfoyle, Peter | Prentice, Gordon (Pendle) |
| King, Andy (Rugby & Kenilworth) | Primarolo, Dawn |
| King, Ms Oona (Bethnal Green) | Purchase, Ken |
| Kingham, Ms Tess | Quin, Rt Hon Ms Joyce |
| Kirkwood, Archy | Quinn, Lawrie |
| Kumar, Dr Ashok | Radice, Giles |
| Ladyman, Dr Stephen | Rammell, Bill |
| Laxton, Bob | Rapson, Syd |
| Leslie, Christopher | Raynsford, Nick |
| Levitt, Tom | Reid, Rt Hon Dr John (Hamilton N) |
| Lewis, Terry (Worsley) | Rendel, David |
| Linton, Martin | Robertson, Rt Hon George (Hamilton S) |
| Livingstone, Ken | |
| Livsey, Richard | Robinson, Geoffrey (Cov'try NW) |
| Roche, Mrs Barbara | Stuart, Ms Gisela |
| Rooker, Jeff | Sutcliffe, Gerry |
| Rooney, Terry | Taylor, Rt Hon Mrs Ann (Dewsbury) |
| Ross, Ernie (Dundee W) | |
| Rowlands, Ted | Taylor, David (NW Leics) |
| Roy, Frank | Taylor, Matthew (Truro) |
| Ruane, Chris | Temple-Morris, Peter |
| Ruddock, Joan | Thomas, Gareth (Clwyd W) |
| Russell, Bob (Colchester) | Thomas, Gareth R (Harrow W) |
| Russell, Ms Christine (Chester) | Timms, Stephen |
| Ryan, Ms Joan | Tipping, Paddy |
| Sanders, Adrian | Todd, Mark |
| Savidge, Malcolm | Tonge, Dr Jenny |
| Sawford, Phil | Touhig, Don |
| Sedgemore, Brian | Trickett, Jon |
| Sheerman, Barry | Truswell, Paul |
| Sheldon, Rt Hon Robert | Turner, Dr Desmond (Kemptown) |
| Shipley, Ms Debra | Turner, Dr George (NW Norfolk) |
| Short, Rt Hon Clare | Twigg, Derek (Halton) |
| Simpson, Alan (Nottingham S) | Twigg, Stephen (Enfield) |
| Singh, Marsha | Tyler, Paul |
| Skinner, Dennis | Vaz, Keith |
| Smith, Rt Hon Andrew (Oxford E) | Wallace, James |
| Smith, Angela (Basildon) | Walley, Ms Joan |
| Smith, Jacqui (Redditch) | Ward, Ms Claire |
| Smith, John (Glamorgan) | Wareing, Robert N |
| Smith, Llew (Blaenau Gwent) | Watts, David |
| Smith, Sir Robert (W Ab'd'ns) | Webb, Steve |
| Snape, Peter | White, Brian |
| Soley, Clive | Whitehead, Dr Alan |
| Southworth, Ms Helen | Wicks, Malcolm |
| Spellar, John | Williams, Alan W (E Carmarthen) |
| Squire, Ms Rachel | Willis, Phil |
| Starkey, Dr Phyllis | Winnick, David |
| Stevenson, George | Winterton, Ms Rosie (Doncaster C) |
| Stewart, David (Inverness E) | Wise, Audrey |
| Stewart, Ian (Eccles) | Woolas, Phil |
| Stinchcombe, Paul | Worthington, Tony |
| Stoate, Dr Howard | Wright, Anthony D (Gt Yarmouth) |
| Stott, Roger | |
| Strang, Rt Hon Dr Gavin | Tellers for the Ayes: |
| Straw, Rt Hon Jack | Mr. Kevin Hughes and |
| Stringer, Graham | Mr. Keith Hill. |
| NOES | |
| Ainsworth, Peter (E Surrey) | Evans, Nigel |
| Amess, David | Ewing, Mrs Margaret |
| Arbuthnot, Rt Hon James | Faber, David |
| Atkinson, Peter (Hexham) | Fabricant, Michael |
| Beggs, Roy | Fallon, Michael |
| Bercow, John | Forth, Rt Hon Eric |
| Beresford, Sir Paul | Fowler, Rt Hon Sir Norman |
| Boswell, Tim | Fox, Dr Liam |
| Brooke, Rt Hon Peter | Fraser, Christopher |
| Browning, Mrs Angela | Garnier, Edward |
| Bruce, Ian (S Dorset) | Gibb, Nick |
| Burns, Simon | Gill, Christopher |
| Butterfill, John | Gillan, Mrs Cheryl |
| Cash, William | Goodlad, Rt Hon Sir Alastair |
| Chapman, Sir Sydney (Chipping Barnet) | Gorman, Mrs Teresa |
| Gray, James | |
| Chope, Christopher | Green, Damian |
| Clappison, James | Greenway, John |
| Clark, Rt Hon Alan (Kensington) | Grieve, Dominic |
| Clifton-Brown, Geoffrey | Gummer, Rt Hon John |
| Collins, Tim | Hague, Rt Hon William |
| Cormack, Sir Patrick | Hamilton, Rt Hon Sir Archie |
| Cran, James | Hammond, Philip |
| Cunningham, Ms Roseanna (Perth) | Hawkins, Nick |
| Hayes, John | |
| Curry, Rt Hon David | Heald, Oliver |
| Davies, Quentin (Grantham) | Heathcoat-Amory, Rt Hon David |
| Day, Stephen | Horam, John |
| Dorrell, Rt Hon Stephen | Howard, Rt Hon Michael |
| Duncan, Alan | Howarth, Gerald (Aldershot) |
| Duncan Smith, lain | Hunter, Andrew |
| Jack, Rt Hon Michael | Ruffley, David |
| Jackson, Robert (Wantage) | St Aubyn, Nick |
| Jenkin, Bernard | Salmond, Alex |
| Key, Robert | Sayeed, Jonathan |
| Kirkbride, Miss Julie | Shephard, Rt Hon Mrs Gillian |
| Laing, Mrs Eleanor | Shepherd, Richard |
| Lait, Mrs Jacqui | Soames, Nicholas |
| Lansley, Andrew | Spicer, Sir Michael |
| Leigh, Edward | Spring, Richard |
| Letwin, Oliver | Stanley, Rt Hon Sir John |
| Lewis, Dr Julian (New Forest E) | Steen, Anthony |
| Lidington, David | Streeter, Gary |
| Lilley, Rt Hon Peter | Swayne, Desmond |
| Lloyd, Rt Hon Sir Peter (Fareham) | Swinney, John |
| Llwyd, Elfyn | Syms, Robert |
| Loughton, Tim | Tapsell, Sir Peter |
| Luff, Peter | Taylor, Ian (Esher & Walton) |
| Lyell, Rt Hon Sir Nicholas | Taylor, Rt Hon John D (Strangford) |
| MacGregor, Rt Hon John | Taylor, John M (Solihull) |
| MacKay, Rt Hon Andrew | Taylor, Sir Teddy |
| Maclean, Rt Hon David | Tredinnick, David |
| McLoughlin, Patrick | Trend, Michael |
| Maples, John | Tyrie, Andrew |
| Maude, Rt Hon Francis | Wardle, Charles |
| Mawhinney, Rt Hon Sir Brian | Waterson, Nigel |
| May, Mrs Theresa | Wells, Bowen |
| Morgan, Alasdair (Galloway) | Welsh, Andrew |
| Moss, Malcolm | Whitney, Sir Raymond |
| Nicholls, Patrick | Whittingdale, John |
| Ottaway, Richard | Widdecombe, Rt Hon Miss Ann |
| Page, Richard | Wilkinson, John |
| Paice, James | Willetts, David |
| Paterson, Owen | Wilshire, David |
| Pickles, Eric | Winterton, Mrs Ann (Congleton) |
| Prior, David | Winterton, Nicholas (Macclesfield) |
| Randall, John | Woodward, Shaun |
| Redwood, Rt Hon John | Yeo, Tim |
| Robathan, Andrew | Young, Rt Hon Sir George |
| Robertson, Laurence (Tewk'b'ry) | |
| Roe, Mrs Marion (Broxbourne) | Tellers for the Noes: |
| Ross, William (E Lond'y) | Sir David Madel and |
| Rowe, Andrew (Faversham) |
§ Question accordingly agreed to.