HC Deb 29 June 1954 vol 529 cc1153-7

In paragraph (b) of subsection (3) of section two hundred and twelve of the Income Tax Act, 1952, as amended (which relates to relief for a child undergoing training), for the reference "fifty-two pounds a year" there shall be substituted a reference to "eighty-five pounds a year."—[Mr. Gaitskell.]

Brought up, and read the First time.

Motion made, and Question put, "That the Clause be read a Second time."

The Committee divided: Ayes, 245 Noes, 281.

Division No. 180.] AYES [5.48 p.m.
Acland, Sir Richard Glanville, James Messer, Sir F.
Albu, A. H. Gooch, E. G. Mikardo, Ian
Anderson, Frank (Whitehaven) Gordon Walker, Rt. Hon. P. C. Mitchison, G. R.
Attlee, Rt. Hon. C. R. Greenwood, Anthony Monslow, W.
Awbery, S. S. Grey, C. F. Morgan, Dr. H. B. W.
Bacon, Miss Alice Griffiths, David (Rother Valley) Morley, R.
Balfour, A. Griffiths, Rt. Hon. James (Llanelly) Morrison, Rt. Hon. H. (Lewisham, S.)
Barnes, Rt Hon. A. J. Griffiths, William (Exchange) Mulley, F. W.
Bartley, P. Grimond, J. Noel-Baker, Rt. Hon. P. J.
Bellenger, Rt. Hon. F. J. Hale, Leslie Oldfield, W. H.
Bence, C. R. Hall, Rt. Hon. Glenvil (Colne Valley) Oliver, G. H.
Benn, Hon. Wedgwood Hamilton, W. W. Orbach, M.
Benson, G. Hannah, W. Oswald, T.
Beswick, F. Hardy, E. A. Padley, W. E.
Bevan, Rt. Hon. A. (Ebbw Vale) Hargreaves, A. Paget, R. T.
Bing, G. H. C. Harrison, J. (Nottingham, E.) Paling, Rt. Hon. W. (Dearne Valley)
Blackburn, F. Hastings, S. Paling, Will T. (Dewsbury)
Blenkinsop, A. Hayman, F. H. Palmer, A. M. F,
Blyton, W. R. Healey, Denis (Leeds, S.E.) Pannell, Charles
Boardman, H. Henderson, Rt. Hon. A. (Rowley Regis) Pargiter, G. A.
Bottomley, Rt. Hon. A. G Herbison, Miss M. Parker, J.
Bowden, H. W. Hewitson, Capt. M Parkin, B. T.
Bowles, F. G. Hobson, C. R. Paton, J.
Braddock, Mrs. Elizabeth Holman, P. Pearson, A.
Brockway, A. F. Holmes, Horace Plummer, Sir Leslie
Broughton, Dr. A. D. D. Holt, A. F. Popplewell, E.
Brown, Rt. Hon. George (Belper) Houghton, Douglas Porter, G.
Brown, Thomas (Ince) Hudson, James (Ealing, N.) Price, J. T. (Westhoughton)
Butler, Herbert (Hackney, S.) Hughes, Emrys (S. Ayshire) Proctor, W. T.
Callaghan, L. J. Hughes, Hector (Aberdeen, N.) Pryde, D. J.
Castle, Mrs. B. A. Hynd, J. B. (Attercliffe) Pursey, Cmdr. H.
Champion, A. J. Irving, W. J. (Wood Green) Rankin, John
Chetwynd, G. R. Isaacs, Rt. Hon. G. A. Reeves, J.
Clunie, J. Janner, B. Reid, Thomas (Swindon)
Coldrick, W. Jay, Rt Hon. D. P. T. Reid, William (Camlachie)
Collick, P. H. Jeger, George (Goole) Robens, Rt. Hon. A.
Cove, W. G. Jeger, Mrs. Lena Roberts, Albert (Normanton)
Craddock, George (Bradford, S.) Jenkins, R. H. (Stechford) Roberts, Goronwy (Caernarvon)
Crosland, C. A. R. Johnson, James (Rugby) Robinson, Kenneth (St. Pancras, N.)
Crossman, R. H. S. Jones, David (Hartlepool) Rogers, George (Kensington, N.)
Cullen, Mrs. A. Jones, Jack (Rotherham) Ross, William
Dames, P. Jones, T. W. (Merioneth) Royle, C.
Dalton, Rt. Hon. H. Keenan, W. Shackleton, E. A. A.
Darling, George (Hillsborough) Key, Rt. Hon. C. W. Shinwell, Rt. Hon. E
Davies, Ernest (Enfield, E.) King, Dr. H. M Short, E. W.
Davies, Harold (Leek) Kinley, J. Shurmer, P. L. E.
Davies, Stephen (Merthyr) Lawson, G. M. Silverman, Julius (Erdington)
de Freitas, Geoffrey Lee, Frederick (Newton) Silverman, Sydney (Nelson)
Deer, G. Lee, Miss Jennie (Cannock) Simmons, C. J. (Brierley Hill)
Delargy, H. J. Lever, Leslie (Ardwick) Skeffington, A. M.
Donnelly, D. L. Lewis, Arthur Slater, Mrs. H. (Stoke-on-Trent)
Driberg, T. E. N. Lindgren, G. S. Slater, J. (Durham, Sedgefield)
Dugdale, Rt. Hon. John (W. Bromwich) Lipton, Lt.-Col. M. Smith, Ellis (Stoke, S.)
Ede, Rt. Hon. J. C. Logan, D. G. Smith, Norman (Nottingham, S.)
Edelman, M. MacColl, J. E. Snow, J. W.
Edwards, Rt. Hon. John (Brighouse) McGhee, H. G. Sorensen, R. W.
Edwards, Rt. Hon. Ness (Caerphilly) McGovern, J. Soskice, Rt. Hon. Sir Frank
Edwards, W. J. (Stepney) McInnes, J. Sparks, J. A.
Evans, Albert (Islington, S.W.) McKay, John (Wallsend) Steele, T.
Evans, Edward (Lowestoft) McLeavy, F. Stokes, Rt. Hon. R. R.
Evans, Stanley (Wednesbury) MacMillan, M. K. (Western Isles) Strachey, Rt. Hon. J.
Fernyhough, E. McNeil, Rt. Hon. H. Strauss, Rt. Hon. George (Vauxhall)
Fienburgh, W. MacPherson, Malcolm (Stirling) Stress, Dr. Barnett
Finch, H. J. Mainwaring, W. H. Summerskill, Rt. Hon. E.
Fletcher, Eric (Islington, E.) Mallalieu, E. L. (Brigg) Swingler, S. T.
Follick, M. Mallalieu, J. P. W. (Huddersfield, E.) Sylvester, G. O.
Foot, M. M. Mann, Mrs. Jean Taylor, Bernard (Mansfield)
Forman, J. C. Manuel, A. C. Taylor, John (West Lothian)
Fraser, Thomas (Hamilton) Marquand, Rt. Hon. H. A. Taylor, Rt. Hon. Robert (Morpeth)
Freeman, Peter (Newport) Mason, Roy Thomas, George (Cardiff)
Gaitskell, Rt. Hon. H. T. N. Mayhew, C. P. Thomson, George (Dundee, E.)
Gibson, C. W. Mellish, R. J. Thornton, E.
Timmons, J. Wheeldon, W. E. Willis, E. G.
Tomney, F. White, Mrs. Eirene (E. Flint) Wilson, Rt. Hon. Harold (Huyton)
Usborne, H. C. While, Henry (Derbyshire, N.E.) Winterbottom, Richard (Brightside)
Viant, S. P. Wigg, George Woodburn, Rt. Hon. A.
Wade, D. W. Wilcock, Group Capt. C. A. B. Wyatt, W. L.
Warbey, W. N. Wilkins, W. A. Yates, V. F.
Watkins, T. E. Willey, F. T. Younger, Rt. Hon. K.
Weitzman, D. Williams, David (Neath)
Wells, Percy (Faversham) Williams, Rev. Llywelyn (Abertillery) TELLERS FOR THE AYES:
Wells, William (Walsall) Williams, W. R. (Droylsden) Mr. Wallace and Mr. Arthur Allen.
West, D. G. Williams, W. T. (Hammersmith, S.)
NOES
Aitken, W. T. Erroll, F. J. Legh, Hon. Peter (Petersfield)
Allan, R. A. (Paddington) Finlay, Graeme Lindsay, Martin
Alport, C. J. M. Fisher, Nigel Linstead, Sir H. N.
Amery, Julian (Preston, N.) Fleetwood-Hesketh, R. F Llewellyn, D. T.
Amory, Rt. Hon. Heathcoat (Tiverton) Fletcher-Cooke, C. Lloyd, Rt. Hon. G. (King's Norton)
Arbuthnot, John Ford, Mrs. Patricia Lloyd, Maj. Sir Guy (Renfrew, E.)
Assheton, Rt. Hon. R. (Blackburn, W) Fort, R. Lloyd, Rt. Hon. Selwyn (Wirral)
Astor, Hon. J. J. Foster, John Lockwood, Lt.-Col. J. C.
Baldock, Lt.-Cmdr. J. M. Fraser, Hon. Hugh (Stone) Longden, Gilbert
Baldwin, A. E. Fraser, Sir Ian (Morecambe & Lonsdale) Lucas, Sir Jocelyn (Portsmouth, S.)
Barlow., Sir John Fyfe, Rt. Hon. Sir David Maxwell Lucas, P. B. (Brentford)
Baxter, Sir Beverley Galbraith, Rt. Hon. T. D. (Pollok) Lucas-Tooth, Sir Hugh
Beach, Maj. Hicks Galbraith, T. G. D. (Hillhead) Lyttelton, Rt. Hon. O.
Bell, Philip (Bolton, E.) Gammans, L. D. McAdden, S. J.
Ball, Ronald (Bucks, S.) Garner-Evans, E. H. McCorquodale, Rt. Hon. M. S.
Bennett, F. M. (Reading, N.) George, Rt. Hon. Maj. G. Lloyd Macdonald, Sir Peter
Bennett, Dr. Reginald (Gosport) Glover, D. Mackeson, Brig. Sir Harry
Bennett, William (Woodside) Godber, J. B. McKibbin, A. J.
Bevins, J. R. (Toxteth) Gomme-Duncan, Col. A. Mackie, J. H. (Galloway)
Birch, Nigel Gough, C. F. H. Maclay, Rt. Hon. John
Bishop, F. P. Gower, H. R. Maclean, Fitzroy
Black, C. W. Graham, Sir Fergus Macleod, Rt. Hon. Ian (Enfield, W.)
Boothby, Sir R. J. G. Grimston, Hon. John (St. Albans) MacLeod, John (Ross and Cromarty)
Bossom, Sir A. C. Grimston, Sir Robert (Westbury) Macmillan, Rt. Hon. Harold (Bromley)
Boyd-Carpenter, Rt, Hon. J. A Hall, John (Wycombe) Macpherson, Niall (Dumfries)
Boyle, Sir Edward Harden, J. R. E. Maitland, Comdr. J. F. W. (Horncastle)
Braine, B. R. Hare, Hon. J. H. Maitland, Patrick (Lanark)
Braithwaite, Sir Albert (Harrow, W.) Harris, Frederic (Croydon, N.) Manningham-Buller, Rt.Hn. Sir Reginald
Braithwaite, Sir Gurney Harris, Reader (Helton) Markham, Major Sir Frank
Bromley-Davenport, Lt.-Col. W. H. Harrison, Col. J. H. (Eye) Marlowe, A. A. H.
Brooke, Henry (Hampstead) Harvey, Air Cdre. A. V. (Macclesfield) Marples, A. E.
Brooman-White, R. C. Harvey, Ian (Harrow, E.) Marshall, Douglas (Bodmin)
Browne, Jack (Govan) Harvie-Watt, Sir George Maude, Angus
Buchan-Hepburn, Rt. Hon. P. G. T Hay, John Maudling, R.
Bullard, D. G. Head, Rt. Hon. A. H. Maydon, Lt.-Comdr. S. L. C
Bullus, Wing Commander, E. E Heald, Rt. Hon. Sir Lionel Medlicott, Brig. F.
Burden, F. F. A. Heath, Edward Mellor, Sir John
Butcher, Sir Herbert Higgs, J. M. C. Molson, A. H. E.
Butler, Rt. Hon. R. A. (Saffron Walden) Hill, Dr. Charles (Luton) Monckton, Rt. Hon. Sir Walter
Campbell, Sir David Hill, Mrs. E. (Wythenshawe) Moore, Sir Thomas
Cary, Sir Robert Hinchingbrooke, Viscount Morrison, John (Salisbury)
Channon, H. Hirst, Geoffrey Mott-Radclyffe, C. E.
Clarke, Col. Ralph (East Grinstead) Holland-Martin, C. J. Nabarro, G. D. N.
Clarke, Brig. Terence (Portsmouth, W.) Hollis, M. C. Neave, Airey
Clyde, Rt. Hon. J. L. Hope, Lord John Nicholls, Harmar
Cole, Norman Hopkinson, Rt. Hon. Henry Nicholson, Godfrey (Farnham)
Colegate, W. A. Hornsby-Smith, Miss M. P. Noble, Comdr. A. H. P.
Conant, Maj. Sir Roger Horobin, I. M. Nugent, G. R. H.
Cooper, Sqn. Ldr. Albert Horsbrugh, Rt. Hon. Florence Nutting, Anthony
Cooper-Key, E. M. Howard, Hon. Greville (St. Ives) Odey, G. W.
Craddock, Beresford (Spelthorne) Hudson, Sir Austin (Lewisham, N.) O'Neill, Hon. Phelim (Co. Antrim, N.)
Crookshank, Capt. Rt. Hon. H. F C. Hulbert, Wing Cdr. N. J. Ormsby-Gore, Hon. W. D.
Crosthwaite-Eyre, Col. O. E. Hurd, A. R. Orr, Capt. L. P. S.
Crouch, R. F. Hutchison, Sir Ian Clark (E'b'rgh, W.) Orr-Ewing, Charles Ian (Hendon, N.)
Crowder, Sir John (Finchley) Hyde, Lt.-Col. H. M. Osborne, C.
Crowder, Petre (Ruislip—Northwood) Hylton-Foster, H. B. H. Page, R. G
Darling, Sir William (Edinburgh, S.) Iremonger, T. L. Peake, Rt. Hon. O.
Davidson, Viscountess Jenkins, Robert (Dulwich) Perkins, Sir Robert
Deedes, W. F. Jennings, Sir Roland Peto, Brig. C. H. M.
Digby, S. Wingfield Johnson, Eric (Blackley) Pickthorn, K. W. M.
Dodds-Parker, A. D. Jones, A. (Hall Green) Pilkington, Capt. R. A.
Donaldson, Cmdr. C. E. McA. Joynson-Hicks, Hon. L. W. Pitman, I. J.
Doughty, C. J. A. Kaberry, D. Pitt, Miss E. M.
Douglas-Hamilton, Lord Malcolm Kerby, Capt. H. B. Powell, J. Enoch
Drayson, G. B. Kerr, H. W. Price, Henry (Lewisham, W.)
Dugdale, Rt. Hon. Sir T. (Richmond) Lambert, Hon. G. Prior-Palmer, Brig. O. L.
Duncan, Capt. J. A L. Lambton, Viscount Profumo, J. D.
Duthie, W. S. Lancaster, Col. C. G. Raikes, Sir Victor
Eccles, Rt. Hon. Sir D. M. Langford-Holt, J. A. Ramsden, J. E.
Eden, J. B. (Bournemouth, West) Leather, E. H. C. Rayner, Brig. R
Elliot, Rt. Hon. W. E. Legge-Bourke, Maj. E. A. H Redmayne, M
Rees-Davies, W. R. Speir, R. M. Turton, R. H.
Remnant, Hon. P. Spens, Rt. Hon. Sir P. (Kensington, S.) Tweedsmuir, Lady
Renton, D. L. M. Stanley, Capt. Hon. Richard Vane, W. M. F.
Ridsdale, J. E. Steward, W. A. (Woolwich, W.) Vosper, D. F.
Roberts, Peter (Heeley) Stewart, Henderson (Fife, E.) Wakefield, Edward (Derbyshire, W.)
Robertson, Sir David Stoddart-Scott, Col. M. Wakefield, Sir Wavell (St. Marylebone)
Robinson, Sir Roland (Blackpool, S.) Storey, S. Walker-Smith, D. C.
Robson-Brown, W. Strauss, Henry (Norwich, S.) Wall, Major Patrick
Rodgers, John (Sevenoaks) Stuart, Rt. Hon. James (Moray) Ward, Hon. George (Worcester)
Roper, Sir Harold Studholme, H. G. Ward, Miss I. (Tynemouth)
Ropner, Col. Sir Leonard Summers, G. S. Waterhouse, Capt. Rt. Hon. C,
Russell, R. S. Sutcliffe, Sir Harold Watkinson, H. A.
Ryder, Capt. R. E. D. Taylor, Sir Charles (Eastbourne) Webbe, Sir H. (London & Westminster)
Sandys, Rt. Hon. D. Taylor, William (Bradford, N.) Wellwood, W.
Savory, Prof. Sir Douglas Teeling, W. Williams, Rt. Hon. Charles (Torquay)
Schofield, Lt.-Col. W. Thomas, Rt. Hon. J. P. L. (Hereford) Williams, Sir Herbert (Croydon, E.)
Scott, R. Donald Thomas, Leslie (Canterbury) Williams, Paul (Sunderland, S.)
Scott-Miller, Cmdr. R. Thompson, Kenneth (Walton) Williams, R. Dudley (Exeter)
Shepherd, William Thompson, Lt.-Cdr. R. (Croydon, W.) Wills, G.
Simon, J. E. S. (Middlesbrough, W.) Thorneycroft, Rt. Hn. Peter (Monmouth) Wilson, Geoffrey (Truro)
Smithers, Peter (Winchester) Thornton-Kemsley, Col. C. N.
Smithers, Sir Waldron (Orpington) Tilney, John TELLERS FOR THE NOES:
Snadden, M. McN. Touche, Sir Gordon Sir Cedric Drewe and Mr. Oakshott.
Spearman, A. C. M. Turner, H. F. L.