PARLIAMENTARY EARLY DAY MOTION
Abolishing Unitary Taxation (15 December 1989)

Motion Details

That this House registers its disappointment that it is nearly 10 years since the United Kingdom/United States Double Taxation Treaty came into force and that the State of California still applies unitary tax to British international companies with investments in that State, unless companies are prepared to pay a fee for the privilege of being taxed on the internationally recognised method of taxation; registers its frustration over the lack of progress in California; its concern over the failure of the current legislation in California to satisfy UK companies and the renewed interest by some US States in reintroducing unitary tax and that following Her Majesty's Government's statement dated 8th November 1985 announcing its intention to amend the UK/US Double Taxation to protect British companies from this iniquitous form of taxation insufficient progress has been made; calls upon Her Majesty's Government to make representations to the US Administration at the highest level to support further legislative initiatives in California, immediately to introduce Federal legislation, to extend Section 812 Income and Corporation Taxes Act 1988 and, should it be necessary to implement Section 812, to backdate it to dividends paid on or after 1st January 1990.

Sponsored by:
Sir Michael Grylls (Conservative)

EDMS Sponsor By Party

Party
Votes
%
 
Conservative
170
61%
 
 
Labour
65
23%
 
 
Liberal Democrat
12
4%
 
 
Not Available
7
3%
 
 
Independent
4
1%
 
 
Ulster Unionist Party
4
1%
 
 
Democratic Unionist Party
3
1%
 
 
Non-affiliated
3
1%
 
 
Scottish National Party
3
1%
 
 
Crossbench
3
1%
 
 
Independent Social Democrat
1
0%
 
 
Workers Party of Britain
1
0%
 
 
Lord Speaker
1
0%
 
Sponsor List (277 sponsors)
Party
Member
Constituency
Con
Robert Adley
Con
Jonathan Aitken
Con
Richard Alexander
Con
Michael Alison
Con
Rupert Allason
Lab
Mr Graham Allen
XB
Lord Alton of Liverpool
Con
Lord Amery of Lustleigh
Lab
Lord Anderson of Swansea
Con
Mr Jacques Arnold
Con
Sir Thomas Arnold
Con
David Ashby
Con
Jack Aspinwall
Con
Mr David Atkinson
Con
Sir Tony Baldry
Con
Robert Banks
DUP
Lord Bannside
Mrs Rosie Barnes
Lab
Sir Kevin Barron
Con
Spencer Batiste
Con
Sir Anthony Beaumont-Dark
UUP
Mr Roy Beggs
Lab
Sir Stuart Bell
Con
Lord Bellingham
Con
Mr Vivian Bendall
Con
Nicholas Bennett
Con
Sir William Benyon
Lab
Mr Gerry Bermingham
Lab
Lord Bilston
Con
Sir Peter Blaker
Lab
Lord Blunkett
Con
Sir Richard Body
Con
Sir Nicholas Bonsor
Con
Sir Andrew Bowden
Lab
Lord Bradley
Con
Lord Braine of Wheatley
Con
Sir Julian Brazier
Ind
Mr Nicholas Brown
Mr John Browne
Con
Mr Ian Bruce
Con
Alick Buchanan-Smith
Con
Sir Antony Buck
Con
Alistair Burt
Con
Christopher Butler
LD
Lord Campbell of Pittenweem
Lab
Mr Ronnie Campbell
Lab
Lord Campbell-Savours
Ind
Dennis Canavan
XB
Lord Carlile of Berriew
John Cartwright
Con
Sir William Cash
Con
Winston Churchill
Con
Dr Michael Clark
Con
Sir William Clark
Lab
Mr David Clelland
Lab
Harry Cohen
Con
Michael Colvin
Lab
Frank Cook
Con
Anthony Coombs
Con
Mr Simon Coombs
Lab
Lord Corbett of Castle Vale
Con
Lord Cormack
Lab
Jim Cousins
Con
Mr James Cran
Lab
Stan Crowther
Lab
John Cummings
Lab
Tam Dalyell
Lab
Denzil Davies
Lab
Mr Frank Doran
SNP
Dick Douglas
Con
Den Dover
Lab
Sir Patrick Duffy
Lab
Mrs Gwyneth Dunwoody
Lab
Alex Eadie
Lord Elis-Thomas
Con
Sir Peter Emery
Con
David Evans
SNP
Mrs Margaret Ewing
Con
Sir Nicholas Fairbairn
Con
Sir John Farr
Lab
Andrew Faulds
LD
Lord Fearn
Con
Dame Peggy Fenner
Con
Barry Field
Con
Lord Finsberg
Con
Baroness Fookes
Con
Nigel Forman
Con
Sir Marcus Fox
Con
Cecil Franks
Lab
John Fraser
Con
Sir Peter Fry
Con
Sir Roger Gale
Herne Bay and Sandwich
WPB
George Galloway
Sir George Gardiner
Lab
Edward Garrett
Con
Sir Alan Glyn
Con
Sir Philip Goodhart
Lab
Mildred Gordon
Con
Mrs Teresa Gorman
Con
Sir Anthony Grant
Con
Harry Greenway
Con
Mr John Greenway
Con
Conal Gregory
Lab
Mr Win Griffiths
Con
Peter Griffiths
Con
Sir Eldon Griffiths
Con
Sir Michael Grylls (Sponsor)
Con
Neil Hamilton
Con
Dr Keith Hampson
Con
Sir John Hannam
Lab
Peter Hardy
Con
Kenneth Hargreaves
Con
Lord Haselhurst
Con
Christopher Hawkins
Con
Jerry Hayes
Lab
Lord Healey
Con
Lord Heseltine
Con
Sir Robert Hicks
Con
Sir James Hill
Con
Kenneth Hind
Con
Sir Peter Hordern
Con
Sir Gerald Howarth
Con
Lord Howell of Guildford
Lab
Denis Howell
Con
Sir Ralph Howell
Lab
Dr Kim Howells
LD
Geraint Howells
Lab
Lord Hoyle
Con
Robert Hughes
DUP
Mr Andrew Hunter
Ind
Mr Eric Illsley
Con
Michael Irvine
Con
Sir Charles Irving
Con
Tim Janman
Lab
Lord Janner of Braunstone
Con
Toby Jessel
Con
Sir Geoffrey Johnson Smith
LD
Sir Russell Johnston
Con
Gwilym Jones
Lab
Mr Martyn Jones
Con
Robert Jones
LD
Mr Charles Kennedy
Sir James Kilfedder
Con
Roger King
LD
Lord Kirkwood of Kirkhope
Con
Mr Roger Knapman
Con
Baroness Knight of Collingtree
Con
Michael Knowles
Con
Sir David Knox
Lab
David Lambie
Con
Sir Michael Latham
Con
Sir Ivan Lawrence
Con
Lord Lawson of Blaby
Lab
Ted Leadbitter
Con
Sir Edward Leigh
Gainsborough
Lab
Ron Leighton
Con
Sir James Lester
Lab
Mr Terry Lewis
Ind
Mr Ken Livingstone
LD
Lord Livsey of Talgarth
Con
Sir Ian Lloyd
Lab
Tony Lloyd
Lab
Lord Lofthouse of Pontefract
Lab
Dr Calum MacDonald
Con
Sir Neil Macfarlane
LD
Lord Maclennan of Rogart
Lord Maginnis of Drumglass
Lab
Alice Mahon
Con
Mr Humfrey Malins
Con
Keith Mans
Con
Lord Maples
Con
Paul Marland
Con
Tony Marlow
Con
Mr John Marshall
Con
Mr David Martin
Lab
Mr Eric Martlew
Con
Mr Michael Mates
Lab
Mr John McAllion
DUP
Lord McCrea of Magherafelt and Cookstown
UUP
Harold McCusker
Lord Speaker
Lord McFall of Alcluith
Lab
Allen McKay
Lab
William McKelvey
Lab
Mr John McWilliam
Lab
Austin Mitchell
Con
Sir David Mitchell
XB
Lord Molyneaux of Killead
Lord Moonie
Con
Sir Charles Morrison
Con
David Mudd
Con
Lord Naseby
Con
Anthony Nelson
Con
Baroness Nicholson of Winterbourne
Con
David Nicholson
Con
Steven Norris
Lab
Gordon Oakes
Con
Hon Phillip Oppenheim
Lord Owen
Con
Sir James Paice
Con
Sir Geoffrey Pattie
Con
James Pawsey
Con
Mrs Elizabeth Peacock
Lab
Mr Peter Pike
Con
Barry Porter
Con
William Powell
Con
Sir David Price
Lab
Baroness Quin
Con
Keith Raffan
Con
Tim Rathbone
Lab
Martin Redmond
Con
Graham Riddick
Con
Sir Julian Ridsdale
Lab
Mr Geoffrey Robinson
Con
Dame Marion Roe
Lab
Mr Ernie Ross
UUP
Mr William Ross
Con
Sir Hugh Rossi
Con
Peter Rost
Lab
Dame Joan Ruddock
SNP
Alex Salmond
Mr Jonathan Sayeed
LD
Mr Brian Sedgemore
Con
Lord Shaw of Northstead
Con
Mr David Shaw
Lab
Mr Barry Sheerman
Lab
Lord Sheldon
Con
Sir William Shelton
Lab
Peter Shore
Con
Sir Trevor Skeet
LD
Sir Cyril Smith
Con
Timothy Smith
UUP
The Rev Martin Smyth
Lab
Lord Snape
Con
Sir Keith Speed
Con
Tony Speller
Con
Sir James Spicer
Con
Mr Robin Squire
Con
Ivor Stanbrook
Lord Steel of Aikwood
Con
Michael Stern
Con
Lewis Stevens
Con
Allan Stewart
Con
Sir John Stokes
Con
Hugo Summerson
LD
Lord Taylor of Goss Moor
Con
Mr Ian Taylor
Con
Mr John D. Taylor
Con
Sir Teddy Taylor
Con
Lord Tebbit
Lab
Lord Temple-Morris
Lab
Jack Thompson
Con
Sir Neil Thorne
Con
Sir Malcolm Thornton
Con
Mr John Townend
Con
Sir Cyril Townsend
Con
Richard Tracey
Con
David Tredinnick
Con
Sir Neville Trotter
Con
Sir Gerard Vaughan
Con
George Walden
Lab
Sir Harold Walker
LD
Lord Wallace of Tankerness
Con
Sir Dennis Walters
Con
Sir John Ward
Con
Sir Kenneth Warren
Con
John Watts
Con
Mr Bowen Wells
Lab
Michael Welsh
Con
Miss Ann Widdecombe
Con
Sir Jerry Wiggin
Con
Mr David Wilshire
Lab
Mr David Winnick
Con
Ann Winterton
Con
Sir Nicholas Winterton
Con
Timothy Wood
Con
Mike Woodcock
Con
Sir George Younger

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