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Mr. Milburn: This has been an illuminating debate. I am especially grateful to my hon. Friend the Member for Hemsworth (Mr. Trickett) for his perspicacious probing of the Government's intentions on inheritance tax.
I remind the Committee of the intention behind the amendment: to stop abuse of the tax system. It is designed specifically to prevent the buying up of farm land--in this case, land set aside for conservation purposes--as a cover for tax avoidance. It would empower the courts to test whether the buying up of farm land designated under a habitat scheme was for genuine purposes or for tax avoidance.
The amendment has three aims: to protect genuine farms, and especially small family-run farms, from being broken up; to encourage more farmers actively to engage in efforts to preserve the best of the countryside; and to root out deliberate tax avoidance. We have heard how the current inheritance tax rules, which are being extended in the clause, are wide open to such abuse. The system effectively allows the very wealthiest to make a tax killing simply by parking cash for two years in farm land. That does nothing to encourage family farms and everything to encourage tax avoidance.
I would have thought that a responsible Government would want to take a tough stance on tax avoidance. After all, in the Budget the Government declared war on tax loopholes. I am afraid that once more dogma is standing in the way of reason. The Minister has refused to give the Committee an assurance that tax avoidance will be clamped down on; instead, he has stood up once again for the vested interests of those who can make huge tax gains at the public's expense, simply because of their huge wealth. He has stood up for the few against the many; for unfairness against fairness; and for irresponsibility in tax
matters against responsibility. For that reason, the Minister's approach leaves us with no alternative but to test the opinion of the Committee.
Question put, That the amendment be made:--
The Committee divided: Ayes 263, Noes 300.
Tellers for the Ayes:
Tellers for the Noes:
Question accordingly negatived.
Clause 92 ordered to stand part of the Bill.
To report progress and ask leave to sit again.--[Mr. Brandreth.]
AYES
Abbott, Ms Diane
Adams, Mrs Irene
Ainger, Nick
Ainsworth, Robert (Cov'try NE)
Allen, Graham
Anderson, Donald (Swansea E)
Anderson, Ms Janet (Ros'dale)
Armstrong, Ms Hilary
Ashdown, Paddy
Ashton, Joseph
Austin-Walker, John
Banks, Tony (Newham NW)
Barnes, Harry
Barron, Kevin
Battle, John
Bayley, Hugh
Beckett, Mrs Margaret
Beggs, Roy
Beith, A J
Bell, Stuart
Bennett, Andrew F
Benton, Joe
Bermingham, Gerald
Berry, Roger
Betts, Clive
Blunkett, David
Boateng, Paul
Bradley, Keith
Bray, Dr Jeremy
Brown, Gordon (Dunfermline E)
Brown, Nicholas (Newcastle E)
Bruce, Malcolm (Gordon)
Burden, Richard
Byers, Stephen
Callaghan, Jim
Campbell, Mrs Anne (C'bridge)
Campbell, Menzies (Fife NE)
Campbell, Ronnie (Blyth V)
Campbell-Savours, D N
Canavan, Dennis
Cann, Jamie
Carlile, Alex (Montgomery)
Chisholm, Malcolm
Clapham, Michael
Clark, Dr David (S Shields)
Clarke, Eric (Midlothian)
Clarke, Tom (Monklands W)
Clelland, David
Clwyd, Mrs Ann
Coffey, Ms Ann
Cohen, Harry
Cook, Frank (Stockton N)
Corbyn, Jeremy
Corston, Ms Jean
Cousins, Jim
Cox, Tom
Cummings, John
Cunliffe, Lawrence
Cunningham, Jim (Cov'try SE)
Cunningham, Ms R (Perth Kinross)
Dalyell, Tam
Darling, Alistair
Davies, Bryan (Oldham C)
Davies, Denzil (Llanelli)
Davies, Ron (Caerphilly)
Davis, Terry (B'ham Hodge H)
Denham, John
Dewar, Donald
Dixon, Don
Dobson, Frank
Donohoe, Brian H
Dowd, Jim
Eastham, Ken
Ennis, Jeff
Etherington, Bill
Evans, John (St Helens N)
Ewing, Mrs Margaret
Fatchett, Derek
Faulds, Andrew
Field, Frank (Birkenhead)
Fisher, Mark
Flynn, Paul
Forsythe, Clifford (S Antrim)
Foster, Derek
Foster, Don (Bath)
Foulkes, George
Fraser, John
Fyfe, Mrs Maria
Gapes, Mike
Garrett, John
George, Bruce
Gerrard, Neil
Gilbert, Dr John
Godman, Dr Norman A
Godsiff, Roger
Golding, Mrs Llin
Gordon, Ms Mildred
Graham, Thomas
Grant, Bernie (Tottenham)
Griffiths, Nigel (Edinburgh S)
Griffiths, Win (Bridgend)
Grocott, Bruce
Gunnell, John
Hain, Peter
Hall, Mike
Hardy, Peter
Harman, Ms Harriet
Harvey, Nick
Hattersley, Roy
Hill, Keith (Streatham)
Hinchliffe, David
Hodge, Ms Margaret
Hoey, Kate
Hogg, Norman (Cumbernauld)
Home Robertson, John
Hood, Jimmy
Hoon, Geoffrey
Howarth, Alan (Stratf'd-on-A)
Howarth, George (Knowsley N)
Howells, Dr Kim
Hoyle, Doug
Hughes, Robert (Ab'd'n N)
Hughes, Roy (Newport E)
Hume, John
Hutton, John
Illsley, Eric
Jackson, Ms Glenda (Hampst'd)
Jackson, Mrs Helen (Hillsborough)
Jamieson, David
Janner, Greville
Jenkins, Brian D (SE Staffs)
Jones, Barry (Alyn & D'side)
Jones, Ieuan Wyn (Ynys Mon)
Jones, Dr L (B'ham Selly Oak)
Jones, Nigel (Cheltenham)
Jowell, Ms Tessa
Keen, Alan
Kennedy, Charles (Ross C & S)
Kennedy, Mrs Jane (Broadgreen)
Khabra, Piara S
Kilfoyle, Peter
Kirkwood, Archy
Lestor, Miss Joan (Eccles)
Lewis, Terry
Litherland, Robert
Livingstone, Ken
Lloyd, Tony (Stretf'd)
Llwyd, Elfyn
Loyden, Eddie
McAllion, John
McAvoy, Thomas
McCartney, Ian (Makerf'ld)
Macdonald, Calum
McFall, John
McKelvey, William
Mackinlay, Andrew
McLeish, Henry
Maclennan, Robert
McMaster, Gordon
McNamara, Kevin
MacShane, Denis
McWilliam, John
Maddock, Mrs Diana
Maginnis, Ken
Marshall, David (Shettleston)
Marshall, Jim (Leicester S)
Martin, Michael J (Springburn)
Martlew, Eric
Maxton, John
Meacher, Michael
Meale, Alan
Michael, Alun
Michie, Bill (Shef'ld Heeley)
Milburn, Alan
Miller, Andrew
Mitchell, Austin (Gt Grimsby)
Molyneaux, Sir James
Moonie, Dr Lewis
Morgan, Rhodri
Morley, Elliot
Morris, Ms Estelle (B'ham Yardley)
Morris, John (Aberavon)
Mowlam, Ms Marjorie
Mudie, George
Mullin, Chris
Murphy, Paul
Oakes, Gordon
O'Brien, Mike (N Warks)
O'Brien, William (Normanton)
O'Hara, Edward
Orme, Stanley
Pearson, Ian
Pickthall, Colin
Pike, Peter L
Pope, Greg
Powell, Sir Raymond (Ogmore)
Prentice, Mrs B (Lewisham E)
Prentice, Gordon (Pendle)
Prescott, John
Primarolo, Ms Dawn
Purchase, Ken
Quin, Ms Joyce
Radice, Giles
Randall, Stuart
Raynsford, Nick
Reid, Dr John
Rendel, David
Robinson, Geoffrey (Cov'try NW)
Rogers, Allan
Rooker, Jeff
Rooney, Terry
Ross, Ernie (Dundee W)
Rowlands, Ted
Ruddock, Ms Joan
Salmond, Alex
Sedgemore, Brian
Sheerman, Barry
Sheldon, Robert
Shore, Peter
Short, Clare
Simpson, Alan
Skinner, Dennis
Smith, Andrew (Oxford E)
Smith, Chris (Islington S)
Smith, Llew (Blaenau Gwent)
Smyth, Rev Martin (Belfast S)
Soley, Clive
Spellar, John
Squire, Ms R (Dunfermline W)
Steel, Sir David
Steinberg, Gerry
Stevenson, George
Stott, Roger
Strang, Dr Gavin
Straw, Jack
Sutcliffe, Gerry
Taylor, Mrs Ann (Dewsbury)
Taylor, Matthew (Truro)
Thompson, Jack (Wansbeck)
Thurnham, Peter
Timms, Stephen
Tipping, Paddy
Touhig, Don
Trickett, Jon
Turner, Dennis
Tyler, Paul
Vaz, Keith
Walker, Sir Harold
Wallace, James
Walley, Ms Joan
Wardell, Gareth (Gower)
Wareing, Robert N
Watson, Mike
Welsh, Andrew
Wigley, Dafydd
Williams, Alan (Swansea W)
Williams, Alan W (Carmarthen)
Wilson, Brian
Winnick, David
Wise, Mrs Audrey
Worthington, Tony
Wray, Jimmy
Wright, Dr Tony
Mr. Kevin Hughes and
Ms Angela Eagle.
NOES
Ainsworth, Peter (E Surrey)
Aitken, Jonathan
Alexander, Richard
Alison, Michael (Selby)
Allason, Rupert (Torbay)
Amess, David
Ancram, Michael
Arbuthnot, James
Arnold, Jacques (Gravesham)
Ashby, David
Atkins, Robert
Atkinson, Peter (Hexham)
Baker, Kenneth (Mole V)
Baldry, Tony
Banks, Matthew (Southport)
Banks, Robert (Harrogate)
Bates, Michael
Batiste, Spencer
Bellingham, Henry
Bendall, Vivian
Beresford, Sir Paul
Biffen, John
Body, Sir Richard
Bonsor, Sir Nicholas
Booth, Hartley
Boswell, Tim
Bottomley, Peter (Eltham)
Bottomley, Mrs Virginia
Bowden, Sir Andrew
Bowis, John
Boyson, Sir Rhodes
Brandreth, Gyles
Brazier, Julian
Bright, Sir Graham
Brooke, Peter
Brown, Michael (Brigg Cl'thorpes)
Browning, Mrs Angela
Bruce, Ian (S Dorset)
Budgen, Nicholas
Burns, Simon
Burt, Alistair
Butler, Peter
Butterfill, John
Carlisle, John (Luton N)
Carlisle, Sir Kenneth (Linc'n)
Carrington, Matthew
Carttiss, Michael
Cash, William
Channon, Paul
Chapman, Sir Sydney
Churchill, Mr
Clappison, James
Clarke, Kenneth (Rushcliffe)
Clifton-Brown, Geoffrey
Coe, Sebastian
Colvin, Michael
Congdon, David
Conway, Derek
Coombs, Anthony (Wyre F)
Cope, Sir John
Cormack, Sir Patrick
Couchman, James
Currie, Mrs Edwina
Curry, David
Davis, David (Boothferry)
Day, Stephen
Deva, Nirj Joseph
Devlin, Tim
Dorrell, Stephen
Douglas-Hamilton, Lord James
Dover, Den
Duncan, Alan
Duncan Smith, Iain
Dunn, Bob
Durant, Sir Anthony
Dykes, Hugh
Elletson, Harold
Emery, Sir Peter
Evans, David (Welwyn Hatf'ld)
Evans, Jonathan (Brecon)
Evans, Nigel (Ribble V)
Evans, Roger (Monmouth)
Evennett, David
Faber, David
Fabricant, Michael
Fenner, Dame Peggy
Field, Barry (Isle of Wight)
Fishburn, Dudley
Forman, Nigel
Forsyth, Michael (Stirling)
Forth, Eric
Fowler, Sir Norman
Fox, Dr Liam (Woodspring)
Freeman, Roger
French, Douglas
Fry, Sir Peter
Gale, Roger
Gallie, Phil
Gardiner, Sir George
Garel-Jones, Tristan
Garnier, Edward
Gill, Christopher
Gillan, Mrs Cheryl
Goodlad, Alastair
Gorman, Mrs Teresa
Gorst, Sir John
Grant, Sir Anthony (SW Cambs)
Greenway, Harry (Ealing N)
Greenway, John (Ryedale)
Gummer, John
Hague, William
Hamilton, Sir Archibald
Hamilton, Neil (Tatton)
Hampson, Dr Keith
Hanley, 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, Michael
Hicks, Sir Robert
Higgins, Sir Terence
Hogg, Douglas (Grantham)
Horam, John
Hordern, Sir Peter
Howard, Michael
Howell, David (Guildf'd)
Howell, Sir Ralph (N Norfolk)
Hughes, Robert G (Harrow W)
Hunt, David (Wirral W)
Hunt, Sir John (Ravensb'ne)
Hunter, Andrew
Hurd, Douglas
Jack, Michael
Jackson, Robert (Wantage)
Jenkin, Bernard (Colchester N)
Jessel, Toby
Johnson Smith, Sir Geoffrey
Jones, Gwilym (Cardiff N)
Jones, Robert B (W Herts)
Jopling, Michael
Kellett-Bowman, Dame Elaine
Key, Robert
King, Tom
Kirkhope, Timothy
Knight, Mrs Angela (Erewash)
Knight, Greg (Derby N)
Knight, Dame Jill (Edgbaston)
Knox, Sir David
Kynoch, George
Lait, Mrs Jacqui
Lamont, Norman
Lang, Ian
Lawrence, Sir Ivan
Legg, Barry
Leigh, Edward
Lennox-Boyd, Sir Mark
Lester, Sir Jim (Broxtowe)
Lidington, David
Lilley, Peter
Lloyd, Sir Peter (Fareham)
Lord, Michael
Luff, Peter
Lyell, Sir Nicholas
MacGregor, John
MacKay, Andrew
Maclean, David
McLoughlin, Patrick
McNair-Wilson, Sir Patrick
Madel, Sir David
Maitland, Lady Olga
Major, John
Malone, Gerald
Mans, Keith
Marland, Paul
Marlow, Tony
Marshall, John (Hendon S)
Marshall, Sir Michael (Arundel)
Martin, David (Portsmouth S)
Mawhinney, Dr Brian
Mayhew, Sir Patrick
Mellor, David
Merchant, Piers
Mitchell, Andrew (Gedling)
Mitchell, Sir David (NW Hants)
Moate, Sir Roger
Monro, Sir Hector
Montgomery, Sir Fergus
Moss, Malcolm
Needham, Richard
Nelson, Anthony
Neubert, Sir Michael
Newton, Tony
Nicholls, Patrick
Nicholson, David (Taunton)
Norris, Steve
Onslow, Sir Cranley
Oppenheim, Phillip
Ottaway, Richard
Page, Richard
Paice, James
Patnick, Sir Irvine
Patten, John
Pattie, Sir Geoffrey
Pawsey, James
Peacock, Mrs Elizabeth
Pickles, Eric
Porter, David
Portillo, Michael
Powell, William (Corby)
Rathbone, Tim
Redwood, John
Renton, Tim
Richards, Rod
Riddick, Graham
Rifkind, Malcolm
Robathan, Andrew
Roberts, Sir Wyn
Robertson, Raymond S (Ab'd'n S)
Robinson, Mark (Somerton)
Roe, Mrs Marion
Rowe, Andrew
Rumbold, Dame Angela
Ryder, Richard
Sackville, Tom
Sainsbury, Sir Timothy
Scott, Sir Nicholas
Shaw, David (Dover)
Shaw, Sir Giles (Pudsey)
Shephard, Mrs Gillian
Shepherd, Sir Colin (Heref'd)
Shepherd, Richard (Aldridge)
Shersby, Sir Michael
Sims, Sir Roger
Skeet, Sir Trevor
Smith, Sir Dudley (Warwick)
Smith, Tim (Beaconsf'ld)
Soames, Nicholas
Speed, Sir Keith
Spencer, Sir Derek
Spicer, Sir Jim (W Dorset)
Spicer, Sir Michael (S Worcs)
Spink, Dr Robert
Spring, Richard
Sproat, Iain
Squire, Robin (Hornchurch)
Stanley, Sir John
Steen, Anthony
Stephen, Michael
Stern, Michael
Stewart, Allan
Streeter, Gary
Sumberg, David
Sweeney, Walter
Sykes, John
Tapsell, Sir Peter
Taylor, Ian (Esher)
Taylor, John M (Solihull)
Taylor, Sir Teddy
Temple-Morris, Peter
Thomason, Roy
Thompson, Sir Donald (Calder V)
Thompson, Patrick (Norwich N)
Thornton, Sir Malcolm
Townend, John (Bridlington)
Townsend, Sir Cyril (Bexl'yh'th)
Tracey, Richard
Tredinnick, David
Trend, Michael
Trotter, Neville
Twinn, Dr Ian
Vaughan, Sir Gerard
Viggers, Peter
Waldegrave, William
Walden, George
Walker, Bill (N Tayside)
Ward, John
Wardle, Charles (Bexhill)
Waterson, Nigel
Watts, John
Wheeler, Sir John
Whitney, Sir Raymond
Whittingdale, John
Widdecombe, Miss Ann
Wiggin, Sir Jerry
Wilkinson, John
Willetts, David
Wilshire, David
Winterton, Mrs Ann (Congleton)
Winterton, Nicholas (Macclesf'ld)
Wolfson, Mark
Wood, Timothy
Yeo, Tim
Young, Sir George
Mr. Roger Knapman and
Mr. Bowen Wells.
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