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Resolved,
That provision may be made about stock lending by the trustees of premiums trust funds.-- [Mr. Lawson.]
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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Resolved,
That charges to income tax, capital gains tax and corporation tax may be imposed by provisions about securities.-- [Mr. Lawson.]
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.]
Resolved,
That provision may be made in relation to close companies.-- [Mr. Lawson.]
Resolved,
That provision may be made about income arising under settlements-- [Mr. Lawson.]
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.]
Resolved,
That provision may be made about capital allowances.-- [Mr. Lawson.]
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.]
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.]
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.]
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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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.]
Resolved,
That charges to capital gains tax and corporation tax may be imposed by provisions relating to exploration or exploitation assets.-- [Mr. Lawson.]
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.]
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.]
Resolved,
That provision be made with respect to additional payments payable under section 32 of the Broadcasting Act 1981.-- [Mr. Lawson.]
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
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.]
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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