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accept agreed allowance apply argument assured tenants Baldry beg to move Berwick-upon-Tweed block Boateng building societies capital gains tax cent Chairman Chris Smith collective enfranchisement commonhold Conservative Members cost Customs and Excise debate Development Bill Dorrell duty ensure enterprise zone film Finance Bill Financial Secretary flats freehold Friend the Member Gentleman Glenda Jackson Government Government's HMSO hope housing associations important income industry inheritance tax Inland Revenue insert intention interest investment Islington issue landlord lease extension legislation low-rent test Mandelson Marek Mark Streeter matter Member for Islington Member for Wrexham Minister Minister's move amendment Newcastle upon Tyne Opposition Members ordered to stand paragraph Paymaster person problem proposals provision qualifying tenants Raynsford referred relief rent schedule scheme sector Shersby Sir George Young Sir John Cope South and Finsbury Standing Committee Stephen Hague subsection taxation United Kingdom wish