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7. Income tax (attribution of trade profits etc to a tax year)

– in the House of Commons at 6:45 pm on 2 November 2021.

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Votes in this debate

  • Division number 98
    A majority of MPs voted to enable changes to the rules on attributing the profits of a trade, profession, vocation or property business to a tax year.

Question put,

That (notwithstanding anything to the contrary in the practice of the House relating to the matters that may be included in Finance Bills) provision may be made taking effect in a future year altering the attribution to a tax year of the profits of a trade, profession, vocation or property business.

Division number 98 Income Tax (Attribution of Trade Profits etc to a Tax Year)

A majority of MPs voted to enable changes to the rules on attributing the profits of a trade, profession, vocation or property business to a tax year.

Aye: 317 MPs

No: 229 MPs

Aye: A-Z by last name

Tellers

No: A-Z by last name

Tellers

Absent: 98 MPs

Absent: A-Z by last name

The House divided: Ayes 319, Noes 231.

Question accordingly agreed to.