Revoke the Corporation Tax (Instalment Payments) Regulations 1998 — rejected — 1 Mar 1999

The majority No voters rejected a proposal[1] to revoke the Corporation Tax (Instalment Payments) Regulations 1998.

The regulations require large companies to pay their corporation tax in instalments. This was a change to the previous system where large companies paid their corporation tax nine months after the end of their accounting period.

Nick Gibb MP argues for revoking the regulations as follows[2]:

  • '[This] is an enormous change and brings forward the tax bills of 20,000 of the largest companies in this country. Together, those companies employ more than half of all employees and represent half of the total turnover in 821 businesses in the United Kingdom. That is why the measure will raise £8.9 billion of extra taxes over the four-year transition period, money which has to be found and paid over by the corporate sector. That money could have been used for investment and job creation.'

However, Dawn Primarolo MP explains why the government is against revoking the regulations[3]:

  • 'companies which will not have to pay by instalments—the overwhelming majority of companies—will gain £1 billion in cash flow as a result of the abolition of advance corporation tax alone. After the transitional period is through, in the year 2003–04, companies will gain £1.6 billion a year from the combined effect of the changes... We have a simplified corporation tax system, which supports and encourages companies. We have an instalment method that will benefit companies, not cause problems for them.'

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All Votes Cast - sorted by party

MPs for which their vote in this division differed from the majority vote of their party are marked in red. Also shows which MPs were ministers at the time of this vote. You can also see every eligible MP including those who did not vote in this division.

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NameConstituencyPartyVote
Peter AinsworthEast SurreyConaye
Michael AncramDevizesCon (front bench)aye
James ArbuthnotNorth East HampshireCon (front bench)aye
Mr David AtkinsonBournemouth EastConaye
Peter AtkinsonHexhamConaye
John BercowBuckinghamCon (front bench)aye
Paul BeresfordMole ValleyCon (front bench)aye
Crispin BluntReigateCon (front bench)aye
Mr Richard BodyBoston and SkegnessConaye
Tim BoswellDaventryCon (front bench)aye
Peter BottomleyWorthing WestCon (front bench)aye
Mrs Virginia BottomleySouth West SurreyConaye
Graham BradyAltrincham and Sale WestCon (front bench)aye
Julian BrazierCanterburyCon (front bench)aye
Mr Peter BrookeCities of London and WestminsterCon (front bench)aye
Angela BrowningTiverton and HonitonConaye
Mr Ian BruceSouth DorsetConaye
John ButterfillBournemouth WestConaye
Bill CashStoneCon (front bench)aye
Sir Sydney ChapmanChipping BarnetConaye
Christopher ChopeChristchurchConaye
James ClappisonHertsmereCon (front bench)aye
Mr Alan ClarkKensington and ChelseaConaye
Kenneth ClarkeRushcliffeConaye
Mr Tim CollinsWestmorland and LonsdaleContellaye
Mr James CranBeverley and HoldernessConaye
David CurrySkipton and RiponConaye
Quentin DaviesGrantham and StamfordConaye
David DavisHaltemprice and HowdenCon (front bench)aye
Mr Stephen DayCheadleConaye
Alan DuncanRutland and MeltonCon (front bench)aye
Iain Duncan SmithChingford and Woodford GreenCon (front bench)aye
Mr David FaberWestburyConaye
Michael FabricantLichfieldCon (front bench)aye
Michael FallonSevenoaksConaye
Mr Howard FlightArundel and South DownsCon (front bench)aye
Eric ForthBromley and ChislehurstConaye
Christopher FraserMid Dorset and North PooleConaye
Roger GaleNorth ThanetCon (front bench)aye
Edward GarnierHarboroughConaye
Nick GibbBognor Regis and LittlehamptonCon (front bench)aye
Mr Christopher GillLudlowConaye
Dame Cheryl GillanChesham and AmershamCon (front bench)aye
Mrs Teresa GormanBillericayConaye
John GreenwayRyedaleConaye
Dominic GrieveBeaconsfieldCon (front bench)aye
John GummerSuffolk CoastalConaye
Sir Archie HamiltonEpsom and EwellCon (front bench)aye
Philip HammondRunnymede and WeybridgeCon (front bench)aye
Mr Nick HawkinsSurrey HeathConaye
Oliver HealdNorth East HertfordshireCon (front bench)aye
Douglas HoggSleaford and North HykehamConaye
John HoramOrpingtonConaye
Gerald HowarthAldershotCon (front bench)aye
Mr Andrew HunterBasingstokeConaye
Michael JackFyldeConaye
Robert KeySalisburyConaye
Julie KirkbrideBromsgroveConaye
Eleanor LaingEpping ForestCon (front bench)aye
Jacqui LaitBeckenhamConaye
Andrew LansleySouth CambridgeshireCon (front bench)aye
Edward LeighGainsboroughCon (front bench)aye
Oliver LetwinWest DorsetCon (front bench)aye
Julian LewisNew Forest EastCon (front bench)aye
David LidingtonAylesburyConaye
Peter LilleyHitchin and HarpendenCon (front bench)aye
Sir Peter LloydFarehamConaye
Tim LoughtonEast Worthing and ShorehamCon (front bench)aye
Mr John MacGregorSouth NorfolkConaye
Andrew MacKayBracknellConaye
David MacleanPenrith and The BorderConaye
Mr David MadelSouth West BedfordshireConaye
Humfrey MalinsWokingConaye
John MaplesStratford-on-AvonCon (front bench)aye
Francis MaudeHorshamCon (front bench)aye
Dr Brian MawhinneyNorth West CambridgeshireConaye
Theresa MayMaidenheadCon (front bench)aye
Patrick McLoughlinWest DerbyshireCon (front bench)aye
Richard OttawayCroydon SouthCon (front bench)aye
Mr Richard PageSouth West HertfordshireConaye
Owen PatersonNorth ShropshireCon (front bench)aye
Eric PicklesBrentwood and OngarCon (front bench)aye
Mr David PriorNorth NorfolkConaye
John RandallUxbridgeCon (front bench)aye
Laurence RobertsonTewkesburyCon (front bench)aye
Mrs Marion RoeBroxbourneConaye
David RuffleyBury St EdmundsCon (front bench)aye
Mr Jonathan SayeedMid BedfordshireConaye
Keith SimpsonMid NorfolkCon (front bench)aye
Nicholas SoamesMid SussexConaye
Michael SpicerWest WorcestershireCon (front bench)aye
Richard SpringWest SuffolkConaye
Mr Nick St AubynGuildfordConaye
John StanleyTonbridge and MallingCon (front bench)aye
Anthony SteenTotnesConaye
Desmond SwayneNew Forest WestCon (front bench)aye
Robert SymsPooleCon (front bench)aye
Peter TapsellLouth and HorncastleConaye
Ian TaylorEsher and WaltonConaye
Mr John TaylorSolihullContellaye
Mr Teddy TaylorRochford and Southend EastConaye
Mr John TownendEast YorkshireConaye
Mr Michael TrendWindsorConaye
Andrew TyrieChichesterCon (front bench)aye
Peter ViggersGosportConaye
Robert WalterNorth DorsetCon (front bench)aye
Charles WardleBexhill and Battlewhilst Conaye
Nigel WatersonEastbourneConaye
Sir Ray WhitneyWycombeConaye
John WhittingdaleMaldon and East ChelmsfordCon (front bench)aye
Mr John WilkinsonRuislip - NorthwoodConaye
David WillettsHavantCon (front bench)aye
Ann WintertonCongletonConaye
Nicholas WintertonMacclesfieldConaye
George YoungNorth West HampshireCon (front bench)aye
Diane AbbottHackney North and Stoke NewingtonLab (minister)no
Mrs Irene AdamsPaisley NorthLab (minister)no
Bob AinsworthCoventry North EastLab (minister)no
Douglas AlexanderPaisley SouthLabno
Graham AllenNottingham NorthLab (minister)tellno
Mr Donald AndersonSwansea EastLab (minister)no
Hilary ArmstrongNorth West DurhamLab (minister)no
Mr Joe AshtonBassetlawLabno
Ms Candy AthertonFalmouth and CamborneLabno
Charlotte AtkinsStaffordshire MoorlandsLabno
Mr Tony BanksWest HamLab (minister)no
Mr Harry BarnesNorth East DerbyshireLabno
Kevin BarronRother ValleyLab (minister)no
Hugh BayleyCity of YorkLab (minister)no
Mr Nigel BeardBexleyheath and CrayfordLabno
Anne BeggAberdeen SouthLab (minister)no
Mr Andrew BennettDenton and ReddishLabno
Joe BentonBootleLab (minister)no
Mr Gerry BerminghamSt Helens SouthLabno
Roger BerryKingswoodLabno
Mr Harold BestLeeds North WestLabno
Clive BettsSheffield, AttercliffeLab (minister)no
Hazel BlearsSalfordLabno
Bob BlizzardWaveneyLabno
David BlunkettSheffield, BrightsideLab (minister)no
Mr Paul BoatengBrent SouthLab (minister)no
David BorrowSouth RibbleLabno
Mr Keith BradleyManchester, WithingtonLab (minister)no
Karen BuckRegent's Park and Kensington NorthLab (minister)no
Mrs Christine ButlerCastle PointLabno
Richard CabornSheffield CentralLab (minister)no
Mr Dale Campbell-SavoursWorkingtonLab (minister)no
Dennis CanavanFalkirk Westwhilst Labno
Mr Jamie CannIpswichLabno
Mr Roger CasaleWimbledonLabno
Martin CatonGowerLab (minister)no
Ian CawseyBrigg and GooleLabno
David ChaytorBury NorthLabno
Malcolm ChisholmEdinburgh North and LeithLabno
Michael ClaphamBarnsley West and PenistoneLabno
Dr David ClarkSouth ShieldsLabno
Ms Helen ClarkPeterboroughLabno
Paul ClarkGillinghamLabno
Charles ClarkeNorwich SouthLab (minister)no
Mr Eric ClarkeMidlothianLabno
Tom ClarkeCoatbridge and ChrystonLabno
Mr Tony ClarkeNorthampton SouthLabno
David ClellandTyne BridgeLab (minister)no
Vernon CoakerGedlingLabno
Ann CoffeyStockportLabno
Harry CohenLeyton and WansteadLabno
Mr Iain ColemanHammersmith and FulhamLabno
Mr Tony ColmanPutneyLabno
Frank CookStockton NorthLabno
Mr Robin CorbettBirmingham, ErdingtonLab (minister)no
Jeremy CorbynIslington NorthLabno
Ms Jean CorstonBristol EastLabno
Jim CousinsNewcastle upon Tyne CentralLabno
Mr Tom CoxTootingLabno
David CrausbyBolton North EastLab (minister)no
Ann CryerKeighleyLabno
John CryerHornchurchLab (minister)no
Mr Lawrence CunliffeLeighLabno
Dr Jack CunninghamCopelandLab (minister)no
Jim CunninghamCoventry SouthLab (minister)no
Claire Curtis-ThomasCrosbyLabno
Mr Tam DalyellLinlithgowLabno
Alistair DarlingEdinburgh CentralLab (minister)no
Mr Keith DarvillUpminsterLabno
Mrs Valerie DaveyBristol WestLabno
Mr Denzil DaviesLlanelliLabno
Geraint DaviesCroydon CentralLab (minister)no
Mr Hilton DawsonLancaster and WyreLabno
Janet DeanBurtonLabno
Donald DewarGlasgow AnnieslandLab (minister)no
Andrew DismoreHendonLabno
Brian H DonohoeCunninghame SouthLab (minister)no
Frank DoranAberdeen CentralLabno
Jim DowdLewisham WestLab (minister)no
David DrewStroudLab (minister)no
Gwyneth DunwoodyCrewe and NantwichLabno
Angela EagleWallaseyLab (minister)no
Jeff EnnisBarnsley East and MexboroughLabno
Bill EtheringtonSunderland NorthLabno
Mark FisherStoke-on-Trent CentralLabno
Jim FitzpatrickPoplar and Canning TownLabno
Caroline FlintDon ValleyLab (minister)no
Paul FlynnNewport WestLabno
Barbara FollettStevenageLabno
Michael FosterWorcesterLabno
Michael Jabez FosterHastings and RyeLabno
Mr George FoulkesCarrick, Cumnock and Doon ValleyLab (minister)no
Mrs Maria FyfeGlasgow MaryhillLabno
George GallowayGlasgow KelvinLabno
Mike GapesIlford SouthLabno
Barry GardinerBrent NorthLab (minister)no
Bruce GeorgeWalsall SouthLabno
Neil GerrardWalthamstowLabno
Ian GibsonNorwich NorthLabno
Dr Norman GodmanGreenock and InverclydeLabno
Roger GodsiffBirmingham, Sparkbrook and Small HeathLabno
Paul GogginsWythenshawe and Sale EastLabno
Mrs Llin GoldingNewcastle-under-LymeLab (minister)no
Ms Jane GriffithsReading EastLabno
Nigel GriffithsEdinburgh SouthLabno
Mr Win GriffithsBridgendLabno
John GroganSelbyLab (minister)no
Mike HallWeaver ValeLab (minister)tellno
Patrick HallBedfordLabno
David HansonDelynLab (minister)no
Sylvia HealHalesowen and Rowley Regiswhilst Labno
Mr Ivan HendersonHarwichLabno
Stephen HepburnJarrowLab (minister)no
John HeppellNottingham EastLabno
Stephen HesfordWirral WestLabno
Patricia HewittLeicester WestLab (minister)no
Keith HillStreathamLab (minister)no
Margaret HodgeBarkingLab (minister)no
Geoff HoonAshfieldLab (minister)no
Phil HopeCorbyLabno
Kelvin HopkinsLuton NorthLabno
Mr Alan HowarthNewport EastLab (minister)no
Kim HowellsPontypriddLab (minister)no
Beverley HughesStretford and UrmstonLabno
Mr Kevin HughesDoncaster NorthLab (minister)no
Joan HumbleBlackpool North and FleetwoodLabno
Mr Alan HurstBraintreeLabno
Eric IllsleyBarnsley CentralLabno
Mrs Helen JacksonSheffield, HillsboroughLabno
Mr David JamiesonPlymouth, DevonportLab (minister)no
Brian JenkinsTamworthLabno
Miss Melanie JohnsonWelwyn HatfieldLabno
Mr Barry JonesAlyn and DeesideLabno
Helen JonesWarrington NorthLab (minister)no
Ms Jenny JonesWolverhampton South WestLabno
Lynne JonesBirmingham, Selly OakLabno
Martyn JonesClwyd SouthLabno
Tessa JowellDulwich and West NorwoodLab (minister)no
Gerald KaufmanManchester, GortonLab (minister)no
Sally KeebleNorthampton NorthLabno
Alan KeenFeltham and HestonLabno
Ann KeenBrentford and IsleworthLabno
David KidneyStaffordLabno
Peter KilfoyleLiverpool, WaltonLab (minister)no
Ashok KumarMiddlesbrough South and East ClevelandLabno
Stephen LadymanSouth ThanetLabno
Mrs Jackie LawrencePreseli PembrokeshireLabno
Bob LaxtonDerby NorthLabno
Chris LeslieShipleyLabno
Tom LevittHigh PeakLabno
Martin LintonBatterseaLabno
Ken LivingstoneBrent Eastwhilst Labno
Tony LloydManchester CentralLab (minister)no
Mr David LockWyre ForestLabno
Andrew LoveEdmontonLab (minister)no
Mr Calum MacDonaldNa h-Eileanan an IarLab (minister)no
Andrew MacKinlayThurrockLabno
Denis MacShaneRotherhamLabno
Fiona MactaggartSloughLabno
Mrs Alice MahonHalifaxLabno
Mr Peter MandelsonHartlepoolLabno
Gordon MarsdenBlackpool SouthLab (minister)no
Mr Paul MarsdenShrewsbury and AtchamLabno
Robert Marshall-AndrewsMedwayLabno
Eric MartlewCarlisleLabno
Mr John MaxtonGlasgow CathcartLab (minister)no
John McAllionDundee EastLabno
Thomas McAvoyGlasgow RutherglenLab (minister)no
Steve McCabeBirmingham, Hall GreenLab (minister)no
Ian McCartneyMakerfieldLab (minister)no
Siobhain McDonaghMitcham and MordenLabno
John Martin McDonnellHayes and HarlingtonLabno
Anne McGuireStirlingLab (minister)no
Shona McIsaacCleethorpesLabno
Henry McLeishCentral FifeLab (minister)no
Tony McNultyHarrow EastLabno
Mr Tony McWalterHemel HempsteadLabno
Mr John McWilliamBlaydonLabno
Michael MeacherOldham West and RoytonLab (minister)no
Alan MealeMansfieldLab (minister)no
Mr Bill MichieSheffield, HeeleyLabno
Alan MilburnDarlingtonLab (minister)no
Andrew MillerEllesmere Port and NestonLabno
Laura MoffattCrawleyLabno
Dr Lewis MoonieKirkcaldyLab (minister)no
Julie MorganCardiff NorthLabno
Elliot MorleyScunthorpeLab (minister)no
Ms Estelle MorrisBirmingham, YardleyLab (minister)no
Kali MountfordColne ValleyLabno
George MudieLeeds EastLab (minister)no
Chris MullinSunderland SouthLabno
Denis MurphyWansbeckLabno
Doug NaysmithBristol North WestLabno
Mr Bill O'BrienNormantonLabno
Mike O'BrienNorth WarwickshireLab (minister)no
Edward O'HaraKnowsley SouthLabno
Mr Martin O'NeillOchilLab (minister)no
Bill OlnerNuneatonLabno
Sandra OsborneAyrLab (minister)no
Ian PearsonDudley SouthLabno
Mr Tom PendryStalybridge and HydeLabno
Ms Linda PerhamIlford NorthLabno
Mr Colin PickthallWest LancashireLabno
Mr Peter PikeBurnleyLabno
James PlaskittWarwick and LeamingtonLabno
Mr Kerry PollardSt AlbansLabno
Mr Chris PondGraveshamLabno
Greg PopeHyndburnLab (minister)no
Steve PoundEaling NorthLab (minister)no
Mr Raymond PowellOgmoreLabno
Bridget PrenticeLewisham EastLabno
Gordon PrenticePendleLabno
John PrescottKingston upon Hull EastLab (minister)no
Dawn PrimaroloBristol SouthLab (minister)no
Gwyn ProsserDoverLabno
Ken PurchaseWolverhampton North EastLabno
Mr Lawrie QuinnScarborough and WhitbyLabno
Mr Syd RapsonPortsmouth NorthLabno
Nick RaynsfordGreenwich and WoolwichLab (minister)no
John ReidHamilton North and BellshillLab (minister)no
Mr George RobertsonHamilton SouthLab (minister)no
Mrs Barbara RocheHornsey and Wood GreenLab (minister)no
Mr Allan RogersRhonddaLabno
Mr Jeff RookerBirmingham, Perry BarrLab (minister)no
Terry RooneyBradford NorthLabno
Mr Ernie RossDundee WestLabno
Mr Ted RowlandsMerthyr Tydfil and RhymneyLab (minister)no
Frank RoyMotherwell and WishawLabno
Chris RuaneVale of ClwydLab (minister)no
Joan RuddockLewisham, DeptfordLabno
Christine RussellCity of ChesterLabno
Joan RyanEnfield NorthLabno
Martin SalterReading WestLabno
Mr Malcolm SavidgeAberdeen NorthLabno
Mr Phil SawfordKetteringLabno
Mr Brian SedgemoreHackney South and ShoreditchLabno
Ms Debra ShipleyStourbridgeLabno
Clare ShortBirmingham, LadywoodLab (minister)no
Alan SimpsonNottingham SouthLabno
Marsha SinghBradford WestLabno
Dennis SkinnerBolsoverLabno
Angela SmithBasildonLabno
Geraldine SmithMorecambe and LunesdaleLabno
Jacqui SmithRedditchLabno
John SmithVale of GlamorganLabno
Mr Llew SmithBlaenau GwentLabno
Helen SouthworthWarrington SouthLabno
John SpellarWarleyLab (minister)no
Rachel SquireDunfermline WestLabno
Phyllis StarkeyMilton Keynes South WestLabno
Mr Gerry SteinbergCity of DurhamLabno
Mr George StevensonStoke-on-Trent SouthLabno
Mr David StewartInverness East, Nairn and LochaberLabno
Ian StewartEcclesLabno
Mr Paul StinchcombeWellingboroughLabno
Howard StoateDartfordLabno
Gavin StrangEdinburgh East and MusselburghLabno
Graham StringerManchester, BlackleyLab (minister)no
Gisela StuartBirmingham, EdgbastonLabno
Gerry SutcliffeBradford SouthLabno
Mrs Ann TaylorDewsburyLab (minister)no
Dari TaylorStockton SouthLabno
David TaylorNorth West LeicestershireLabno
Mr Peter Temple-MorrisLeominsterwhilst Labno
Mr Gareth ThomasClwyd WestLabno
Gareth ThomasHarrow WestLab (minister)no
Stephen TimmsEast HamLab (minister)no
Don TouhigIslwynLabno
Jon TrickettHemsworthLabno
Paul TruswellPudseyLabno
Mr Dennis TurnerWolverhampton South EastLab (minister)no
Dr George TurnerNorth West NorfolkLabno
Derek TwiggHaltonLab (minister)no
Stephen TwiggEnfield, SouthgateLab (minister)no
Rudi VisFinchley and Golders GreenLabno
Joan WalleyStoke-on-Trent NorthLab (minister)no
Robert WareingLiverpool, West DerbyLabno
Dave WattsSt Helens NorthLab (minister)no
Mr Brian WhiteNorth East Milton KeynesLabno
Alan WhiteheadSouthampton, TestLab (minister)no
Malcolm WicksCroydon NorthLabno
Dr Alan WilliamsCarmarthen East and DinefwrLabno
Alan WilliamsSwansea WestLabno
Michael WillsNorth SwindonLab (minister)no
David WinnickWalsall NorthLab (minister)no
Rosie WintertonDoncaster CentralLabno
Mike WoodBatley and SpenLabno
Phil WoolasOldham East and SaddleworthLabno
Mr Jimmy WrayGlasgow BailliestonLabno
Anthony D WrightGreat YarmouthLabno
Tony WrightCannock ChaseLabno
Mr Richard AllanSheffield, HallamLDem (front bench)aye
Norman BakerLewesLDem (front bench)aye
Mrs Jackie BallardTauntonLDemaye
Malcolm BruceGordonLDemaye
Menzies CampbellNorth East FifeLDem (front bench)aye
Mr Brian CotterWeston-Super-MareLDem (front bench)aye
Mr Ronnie FearnSouthportLDem (front bench)aye
Don FosterBathLDem (front bench)aye
Evan HarrisOxford West and AbingdonLDemaye
David HeathSomerton and FromeLDem (front bench)aye
Mr Nigel JonesCheltenhamLDem (front bench)aye
Michael MooreTweeddale, Ettrick and LauderdaleLDem (front bench)aye
Bob RussellColchesterLDem (front bench)aye
Adrian SandersTorbayLDem (front bench)aye
Robert SmithWest Aberdeenshire and KincardineLDemaye
Matthew TaylorTruro and St AustellLDemaye
Mr Paul TylerNorth CornwallLDem (front bench)aye

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