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33. Premiums trust funds

Resolved,

That provision may be made about stock lending by the trustees of premiums trust funds.-- [Mr. Lawson.]

34. Regulations about underwriters etc.

Resolved,

That provision may be made amending section 451 of the Income and Corporation Taxes Act 1988 and section 142A of the Capital Gains Tax Act 1979.-- [Mr. Lawson.]


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35. Securities

Resolved,

That charges to income tax, capital gains tax and corporation tax may be imposed by provisions about securities.-- [Mr. Lawson.]

36. Groups of companies and changes in the ownership of companies

Resolved,

That provision may be made--

(a) in relation to advance corporation tax in connection with groups of companies and changes in the ownership of companies ; and (

(b) amending sections 247 and 769 of the Income and Corporation Taxes Act 1988.-- [Mr. Lawson.]

37. Close companies

Resolved,

That provision may be made in relation to close companies.-- [Mr. Lawson.]

38. Settlements

Resolved,

That provision may be made about income arising under settlements-- [Mr. Lawson.]

39. Double taxation (tax credits)

Resolved,

That provision (including provision having retrospective effect) may be made as to the amount of tax credits paid to persons resident outside the United Kingdom.-- [Mr. Lawson.]

40. Capital allowances

Resolved,

That provision may be made about capital allowances.-- [Mr. Lawson.]

41. Capital gains (annual exempt amount)

Resolved,

That provision may be made as to the operation of section 5 of the Capital Gains Tax Act 1979 for the year 1989-90.-- [Mr. Lawson.]

42. Capital gains (gifts etc.)

Resolved,

That provision may be made about capital gains tax on gifts and other disposals not made under a bargain at arm's length.-- [Mr. Lawson.]

43. Non-residents

Resolved,

That charges to capital gains tax and corporation tax may be imposed by provisions relating to persons not resident and not ordinarily resident in the United Kingdom but carrying on or ceasing to carry on an activity in the United Kingdom through a branch or agency.-- [Mr. Lawson.]

44. Dual resident companies

Resolved,

That charges to corporation tax may be imposed by provisions relating to companies resident in the United Kingdom and falling to be regarded for the purposes of double taxation relief arrangements as resident in a territory outside the United Kingdom.-- [Mr. Lawson.]


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45. Non-resident companies (non-payment of tax)

Resolved,

That, in relation to corporation tax payable by a non-resident company on chargeable gains, provision may be made with respect to the payment by other persons of tax not paid by the company.-- [Mr. Lawson.]

46. Exploration and exploitation assets

Resolved,

That charges to capital gains tax and corporation tax may be imposed by provisions relating to exploration or exploitation assets.-- [Mr. Lawson.]

47. Capital gains (re-basing to 1982 etc.)

Resolved,

That further provision (including provision having retrospective effect) may be made about capital gains and losses accruing on, or attributable to, disposals of assets acquired before 1st April 1982.-- [Mr. Lawson.]

48. Inheritance tax

Resolved,

That charges to inheritance tax may be imposed--

(a) by provisions relating to the variation of dispositions taking effect on death ; and

(b) by provisions relating to the settlement by recipients of exempt gifts of claims against the estates of deceased persons.-- [Mr. Lawson.]

49. Broadcasting : additional payments by programme contractors

Resolved,

That provision be made with respect to additional payments payable under section 32 of the Broadcasting Act 1981.-- [Mr. Lawson.]

50. Relief from tax (incidental and consequential charges)

Resolved,

That it is expedient to authorise any incidental or consequential charges to any duty or tax (including charges having retrospective effect) which may arise from provisions designed in general to afford relief from taxation.-- [Mr. Lawson.]

PROCEDURE RESOLUTIONS

Procedure (Sub-Contractors in the Construction Industry)

Resolved,

That, notwithstanding anything to the contrary in the practice of the House relating to matters which may be included in Finance Bills, and Finance Bill of the present Session may make provision for the application, in discharging liability for social security contributions, of sums required to be deducted from payments of any description made by way of remuneration for labour used or to be used in construction operations.-- [Mr. Lawson.]

Procedure (Future Taxation)

Question put,

That, notwithstanding anything to the contrary in the practice of the House relating to matters which may be included in Finance Bills, any Finance Bill of the present Session may contain the following provisions taking effect in a future year--


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(a) provisions about value added tax restricting the zero-rating of supplies of sewerage services, water, fuel and power ;

(b) provisions about contracts of private medical insurance ; (

(c) provisions about persons who are or have been married ; (

(d) provisions about the management of tax. The House divided : Ayes 337, Noes 221.

Division No. 123] [10.15 pm

AYES

Adley, Robert

Aitken, Jonathan

Alexander, Richard

Alison, Rt Hon Michael

Allason, Rupert

Amery, Rt Hon Julian

Amess, David

Amos, Alan

Arbuthnot, James

Arnold, Jacques (Gravesham)

Arnold, Tom (Hazel Grove)

Ashby, David

Aspinwall, Jack

Atkins, Robert

Atkinson, David

Baker, Rt Hon K. (Mole Valley)

Baker, Nicholas (Dorset N)

Baldry, Tony

Banks, Robert (Harrogate)

Batiste, Spencer

Beaumont-Dark, Anthony

Bellingham, Henry

Bendall, Vivian

Bennett, Nicholas (Pembroke)

Benyon, W.

Bevan, David Gilroy

Biffen, Rt Hon John

Blackburn, Dr John G.

Blaker, Rt Hon Sir Peter

Body, Sir Richard

Bonsor, Sir Nicholas

Boscawen, Hon Robert

Boswell, Tim

Bottomley, Peter

Bottomley, Mrs Virginia

Bowden, A (Brighton K'pto'n)

Bowden, Gerald (Dulwich)

Bowis, John

Boyson, Rt Hon Dr Sir Rhodes

Brandon-Bravo, Martin

Brazier, Julian

Bright, Graham

Brooke, Rt Hon Peter

Brown, Michael (Brigg & Cl't's)

Browne, John (Winchester)

Bruce, Ian (Dorset South)

Buchanan-Smith, Rt Hon Alick

Budgen, Nicholas

Burns, Simon

Burt, Alistair

Butcher, John

Butler, Chris

Butterfill, John

Carlisle, John, (Luton N)

Carlisle, Kenneth (Lincoln)

Carrington, Matthew

Carttiss, Michael

Cash, William

Channon, Rt Hon Paul

Chapman, Sydney

Chope, Christopher

Churchill, Mr

Clark, Dr Michael (Rochford)

Clark, Sir W. (Croydon S)

Clarke, Rt Hon K. (Rushcliffe)

Colvin, Michael

Conway, Derek

Coombs, Anthony (Wyre F'rest)

Coombs, Simon (Swindon)

Cope, Rt Hon John

Cormack, Patrick

Couchman, James

Cran, James

Critchley, Julian

Currie, Mrs Edwina

Curry, David

Davies, Q. (Stamf'd & Spald'g)

Davis, David (Boothferry)

Day, Stephen

Devlin, Tim

Dicks, Terry

Dorrell, Stephen

Douglas-Hamilton, Lord James

Dover, Den

Dunn, Bob

Dykes, Hugh

Eggar, Tim

Evans, David (Welwyn Hatf'd)

Fallon, Michael

Favell, Tony

Fenner, Dame Peggy

Field, Barry (Isle of Wight)

Fishburn, John Dudley

Fookes, Dame Janet

Forman, Nigel

Forsyth, Michael (Stirling)

Fowler, Rt Hon Norman

Fox, Sir Marcus

Franks, Cecil

Freeman, Roger

French, Douglas

Fry, Peter

Gale, Roger

Gardiner, George

Gill, Christopher

Gilmour, Rt Hon Sir Ian

Glyn, Dr Alan

Goodhart, Sir Philip

Goodson-Wickes, Dr Charles

Gorman, Mrs Teresa

Gorst, John

Gow, Ian

Grant, Sir Anthony (CambsSW)

Greenway, Harry (Ealing N)

Greenway, John (Ryedale)

Gregory, Conal

Griffiths, Peter (Portsmouth N)

Ground, Patrick

Grylls, Michael

Gummer, Rt Hon John Selwyn

Hague, William

Hamilton, Hon Archie (Epsom)

Hamilton, Neil (Tatton)

Hampson, Dr Keith

Hanley, Jeremy

Hannam, John

Hargreaves, A. (B'ham H'll Gr')

Hargreaves, Ken (Hyndburn)

Harris, David

Haselhurst, Alan

Hawkins, Christopher

Hayes, Jerry

Hayhoe, Rt Hon Sir Barney

Hayward, Robert

Heathcoat-Amory, David

Heddle, John


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