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21. Value Added Tax (Anti-Avoidance: Groups)
Resolved,
Resolved,
Resolved,
Resolved,
Resolved,
Resolved,
Resolved,
Motion made, and Question proposed,
The House proceeded to a Division:--
Mr. Michael Brown (Brigg and Cleethorpes) (seated and covered):
On a point of order, Madam Speaker. Some Labour Members who want to vote against this motion are being forbidden to do so by Labour Whips, who are blocking the entrance to the Division Lobby. Will you have the Serjeant at Arms investigate?
Madam Speaker:
Members wishing to vote one way or the other in any Division are at liberty to do so. The doors are open.
Mr. Brown:
But they are not getting in, even though they want to.
Madam Speaker:
If any hon. Member wants to vote, there is a door open here.
The House having divided: Ayes 313, Noes 38.
Tellers for the Ayes:
Tellers for the Noes:
Question accordingly agreed to.
Resolved,
That provision may be made about the application of section 43 of the Value Added Tax Act 1994 in cases where things are done otherwise than for a genuine commercial purpose.
That--
(1) The Value Added Tax Act 1994 shall be amended as follows.
(2) Section 22 shall be omitted.
(3) After subsection (2) of section 30 there shall be inserted the following subsection--
"(2A) A supply by a person of services which consist of applying a treatment or process to another person's goods is zero-rated by virtue of this subsection if by doing so he produces goods, and either--
(a) those goods are of a description for the time being specified in Schedule 8; or
(b) a supply by him of those goods to the person to whom he supplies the services would be of a description so specified.".
(4) In subsection (5) of section 55, after paragraph (b) there shall be inserted the following--
"; or (c) any supply of services consisting in the application to another person's goods of a treatment or process which produces goods a supply of which would fall within paragraph (a) above."; and the word "or" at the end of paragraph (a) shall be omitted.
(5) Paragraph 2 of Schedule 4 shall be omitted.
(6) This Resolution shall apply to supplies made on or after 1st January 1996.
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.
That--
(1) In section 55 of the Value Added Tax Act 1994, for paragraph (a) of subsection (5) there shall be substituted the following paragraph--
"(a) any supply of goods consisting in fine gold, in gold grain of any purity or in gold coins of any purity; or".
(2) This Resolution applies in relation to any supply after 28th November 1995.
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.
That--
(1) In Schedule 4 to the Value Added Tax Act 1994, in paragraph 5(2)(a), for "£10" there shall be substituted "£15".
(2) This Resolution shall apply where a gift is made after 28th November 1995.
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.
That provision amending section 28 of the Value Added Tax Act 1994 may be made about the manner in which payments on account of value added tax are to be made.
That--
(1) In section 67 of the Value Added Tax Act 1994--
(a) in subsection (1)(a), after "6" there shall be inserted ", 7"; and (b) in subsection (3)(a), for "or 6" there shall be substituted ", 6 or 7".
(2) Subject to paragraph (3) of this Resolution, paragraph (1) of this Resolution shall apply in relation to--
(a) any person who becomes liable to be registered by virtue of sub-paragraph (2) of paragraph 1 of Schedule 1 to the Value Added Tax Act 1994 on or after 1st January 1996; and
(b) any person who becomes liable to be registered by virtue of that sub-paragraph before that date but who has not notified the Commissioners of Customs and Excise of the liability before that date.
(3) In relation to a person falling within paragraph (2)(b) of this Resolution, section 67 of the Value Added Tax Act 1994 shall have effect as if in subsection (3)(a) for the words "the date with effect from which he is, in accordance with that paragraph, required to be registered" there were substituted "1st January 1996".
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.
That provision may be made for charging a tax on disposals of material on or under land.
That--
(1) Income tax shall be charged for the year 1996-97, and for that year--
(a) the lower rate shall be 20 per cent.;
(b) the basic rate shall be 24 per cent.; and
(c) the higher rate shall be 40 per cent.
(2) For the year 1996-97 section 1(2) of the Income and Corporation Taxes Act 1988 shall apply--
(a) as if the amount specified in paragraph (aa) were £3,900; and
(b) as if the amount specified in paragraph (b) were £25,500;
and, accordingly, section 1(4) of that Act shall not apply for the year 1996-97.
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.
AYES
Ainsworth, Peter (East Surrey)
Aitken, Rt Hon Jonathan
Alison, Rt Hon Michael (Selby)
Allason, Rupert (Torbay)
Amess, David
Ancram, Michael
Arnold, Jacques (Gravesham)
Arnold, Sir Thomas (Hazel Grv)
Ashby, David
Atkins, Rt Hon Robert
Atkinson, David (Bour'mouth E)
Atkinson, Peter (Hexham)
Baker, Rt Hon Kenneth (Mole V)
Baker, Nicholas (North Dorset)
Baldry, Tony
Banks, Matthew (Southport)
Banks, Robert (Harrogate)
Bates, Michael
Batiste, Spencer
Beggs, Roy
Bellingham, Henry
Bendall, Vivian
Beresford, Sir Paul
Biffen, Rt Hon John
Body, Sir Richard
Bonsor, Sir Nicholas
Booth, Hartley
Boswell, Tim
Bottomley, Peter (Eltham)
Bowden, Sir Andrew
Bowis, John
Boyson, Rt Hon Sir Rhodes
Brandreth, Gyles
Brazier, Julian
Bright, Sir Graham
Brooke, Rt Hon Peter
Brown, M (Brigg & Cl'thorpes)
Browning, Mrs Angela
Bruce, Ian (Dorset)
Budgen, Nicholas
Burns, Simon
Burt, Alistair
Butcher, John
Butler, Peter
Carlisle, John (Luton North)
Carlisle, Sir Kenneth (Lincoln)
Carrington, Matthew
Carttiss, Michael
Cash, William
Channon, Rt Hon Paul
Chapman, Sir Sydney
Churchill, Mr
Clappison, James
Clark, Dr Michael (Rochford)
Clarke, Rt Hon Kenneth (Ru'clif)
Clifton-Brown, Geoffrey
Coe, Sebastian
Colvin, Michael
Congdon, David
Conway, Derek
Coombs, Anthony (Wyre For'st)
Coombs, Simon (Swindon)
Cope, Rt Hon Sir John
Cormack, Sir Patrick
Couchman, James
Cran, James
Currie, Mrs Edwina (S D'by'ire)
Curry, David (Skipton & Ripon)
Davies, Quentin (Stamford)
Davis, David (Boothferry)
Day, Stephen
Deva, Nirj Joseph
Devlin, Tim
Dicks, Terry
Dorrell, Rt Hon Stephen
Douglas-Hamilton, Lord James
Dover, Den
Duncan, Alan
Duncan-Smith, Iain
Dunn, Bob
Durant, Sir Anthony
Dykes, Hugh
Eggar, Rt Hon Tim
Elletson, Harold
Emery, Rt Hon Sir Peter
Evans, David (Welwyn Hatfield)
Evans, Jonathan (Brecon)
Evans, Nigel (Ribble Valley)
Evennett, David
Faber, David
Fabricant, Michael
Field, Barry (Isle of Wight)
Fishburn, Dudley
Forman, Nigel
Forsyth, Rt Hon Michael (Stirling)
Forsythe, Clifford (S Antrim)
Forth, Eric
Fowler, Rt Hon Sir Norman
Fox, Dr Liam (Woodspring)
Fox, Sir Marcus (Shipley)
Freeman, Rt Hon Roger
French, Douglas
Gale, Roger
Gallie, Phil
Garnier, Edward
Gill, Christopher
Gillan, Cheryl
Goodlad, Rt Hon Alastair
Goodson-Wickes, Dr Charles
Gorman, Mrs Teresa
Gorst, Sir John
Grant, Sir A (SW Cambs)
Greenway, Harry (Ealing N)
Greenway, John (Ryedale)
Griffiths, Peter (Portsmouth, N)
Grylls, Sir Michael
Hague, Rt Hon William
Hamilton, Sir Archibald
Hamilton, Neil (Tatton)
Hampson, Dr Keith
Hanley, Rt Hon Jeremy
Hannam, Sir John
Hargreaves, Andrew
Harris, David
Haselhurst, Sir Alan
Hawkins, Nick
Hawksley, Warren
Hayes, Jerry
Heald, Oliver
Heathcoat-Amory, David
Hendry, Charles
Heseltine, Rt Hon Michael
Hicks, Robert
Higgins, Rt Hon Sir Terence
Hill, James (Southampton Test)
Hogg, Rt Hon Douglas (G'tham)
Horam, John
Hordern, Rt Hon Sir Peter
Howard, Rt Hon Michael
Howell, Rt Hon David (G'dford)
Howell, Sir Ralph (N Norfolk)
Hughes, Robert G (Harrow W)
Hunt, Rt Hon David (Wirral W)
Hunt, Sir John (Ravensbourne)
Hunter, Andrew
Jack, Michael
Jackson, Robert (Wantage)
Jenkin, Bernard
Jessel, Toby
Johnson Smith, Sir Geoffrey
Jones, Gwilym (Cardiff N)
Jones, Robert B (W Hertfdshr)
Jopling, Rt Hon Michael
Kellett-Bowman, Dame Elaine
Key, Robert
King, Rt Hon Tom
Kirkhope, Timothy
Knight, Mrs Angela (Erewash)
Knight, Rt Hon Greg (Derby N)
Knight, Dame Jill (Bir'm E'st'n)
Knox, Sir David
Kynoch, George (Kincardine)
Lait, Mrs Jacqui
Lamont, Rt Hon Norman
Lang, Rt Hon Ian
Lawrence, Sir Ivan
Legg, Barry
Leigh, Edward
Lennox-Boyd, Sir Mark
Lester, Jim (Broxtowe)
Lidington, David
Lightbown, Sir David
Lloyd, Rt Hon Sir Peter (Fareham)
Lord, Michael
Luff, Peter
Lyell, Rt Hon Sir Nicholas
McCrea, The Reverend William
MacGregor, Rt Hon John
MacKay, Andrew
Maclean, Rt Hon David
McLoughlin, Patrick
McNair-Wilson, Sir Patrick
Madel, Sir David
Maitland, Lady Olga
Major, Rt Hon John
Malone, Gerald
Mans, Keith
Marland, Paul
Marlow, Tony
Marshall, John (Hendon S)
Marshall, Sir Michael (Arundel)
Martin, David (Portsmouth S)
Mates, Michael
Mawhinney, Rt Hon Dr Brian
Mayhew, Rt Hon Sir Patrick
Mellor, Rt Hon David
Merchant, Piers
Mills, Iain
Mitchell, Andrew (Gedling)
Mitchell, Sir David (NW Hants)
Moate, Sir Roger
Molyneaux, Rt Hon James
Monro, Rt Hon Sir Hector
Montgomery, Sir Fergus
Moss, Malcolm
Needham, Rt Hon Richard
Nelson, Anthony
Neubert, Sir Michael
Newton, Rt Hon Tony
Nicholls, Patrick
Nicholson, David (Taunton)
Nicholson, Emma (Devon West)
Norris, Steve
Onslow, Rt Hon Sir Cranley
Oppenheim, Phillip
Ottaway, Richard
Page, Richard
Paice, James
Paisley, The Reverend Ian
Patnick, Sir Irvine
Patten, Rt Hon John
Pattie, Rt Hon Sir Geoffrey
Pawsey, James
Peacock, Mrs Elizabeth
Pickles, Eric
Porter, Barry (Wirral S)
Porter, David (Waveney)
Powell, William (Corby)
Rathbone, Tim
Redwood, Rt Hon John
Richards, Rod
Riddick, Graham
Rifkind, Rt Hon Malcolm
Robathan, Andrew
Roberts, Rt Hon Sir Wyn
Robertson, Raymond (Ab'd'n S)
Robinson, Mark (Somerton)
Robinson, Peter (Belfast E)
Roe, Mrs Marion (Broxbourne)
Ross, William (E Londonderry)
Rowe, Andrew (Mid Kent)
Sackville, Tom
Sainsbury, Rt Hon Sir Timothy
Scott, Rt Hon Sir Nicholas
Shaw, David (Dover)
Shaw, Sir Giles (Pudsey)
Shephard, Rt Hon Gillian
Shepherd, Colin (Hereford)
Shepherd, Richard (Aldridge)
Shersby, Sir Michael
Sims, Roger
Skeet, Sir Trevor
Smith, Tim (Beaconsfield)
Smyth, The Reverend Martin
Soames, Nicholas
Speed, Sir Keith
Spencer, Sir Derek
Spicer, Sir James (W Dorset)
Spicer, Michael (S Worcs)
Spink, Dr Robert
Spring, Richard
Sproat, Iain
Squire, Robin (Hornchurch)
Stanley, Rt Hon Sir John
Steen, Anthony
Stephen, Michael
Stern, Michael
Stewart, Allan
Sumberg, David
Sweeney, Walter
Sykes, John
Tapsell, Sir Peter
Taylor, Ian (Esher)
Taylor, Rt Hon John D (Strgfd)
Taylor, John M (Solihull)
Taylor, Sir Teddy (Southend, E)
Temple-Morris, Peter
Thomason, Roy
Thompson, Sir Donald (C'er V)
Thompson, Patrick (Norwich N)
Thornton, Sir Malcolm
Thurnham, Peter
Townend, John (Bridlington)
Townsend, Cyril D (Bexl'yh'th)
Tracey, Richard
Trend, Michael
Trimble, David
Trotter, Neville
Twinn, Dr Ian
Vaughan, Sir Gerard
Viggers, Peter
Waldegrave, Rt Hon William
Walden, George
Walker, Bill (N Tayside)
Waller, Gary
Ward, John
Wardle, Charles (Bexhill)
Waterson, Nigel
Watts, John
Wells, Bowen
Wheeler, Rt Hon Sir John
Whitney, Ray
Whittingdale, John
Widdecombe, Ann
Wiggin, Sir Jerry
Wilkinson, John
Willetts, David
Wilshire, David
Winterton, Mrs Ann (Congleton)
Wolfson, Mark
Wood, Timothy
Yeo, Tim
Young, Rt Hon Sir George
Mr. Roger Knapman and
Mr. Gary Streeter.
NOES
Alton, David Ashdown, Rt Hon Paddy Beith, Rt Hon A J Benn, Rt Hon Tony Bruce, Malcolm (Gordon) Campbell, Menzies (Fife NE) Campbell, Ronnie (Blyth V) Carlile, Alexander (Montgomery) Chidgey, David Corbyn, Jeremy Cunningham, Roseanna Davies, Chris (L'Boro & S'worth) Davies, Rt Hon Denzil (Llanelli) Ewing, Mrs Margaret Harvey, Nick Johnston, Sir Russell Jones, Ieuan Wyn (Ynys Mon) Jones, Lynne (B'ham S O) Jones, Nigel (Cheltenham) Kennedy, Charles (Ross,C&S) Kirkwood, Archy Lewis, Terry Llwyd, Elfyn Loyden, Eddie Lynne, Ms Liz Maclennan, Robert Madden, Max Maddock, Diana Michie, Mrs Ray (Argyll & Bute) Pickthall, Colin Rendel, David Salmond, Alex Skinner, Dennis Steel, Rt Hon Sir David Taylor, Matthew (Truro) Tyler, Paul Wallace, James Wigley, Dafydd
Mr. Simon Hughes and
Mr. Don Foster.
That the Income and Corporation Taxes Act 1988 shall be amended as follows--
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