HC Deb 29 June 1954 vol 529 cc1157-61

In subsection (1) of section two hundred and twelve of the Income Tax Act, 1952 (which relates to relief for children), after the words "if over the age of sixteen years at the commencement of that year, is receiving full-time instruction at any university, college, school or other educational establishment," there shall be inserted the words "or who, being over the age of sixteen years, but has not attained the age of twenty-one years at the commencement

of that year is incapacitated by illness, infirmity or disablement from undergoing full-time instruction at any school or other educational establishment or from following any gainful ocoupation."—[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. 181.] AYES [6.0 p.m.
Acland, Sir Richard Cullen, Mrs. A. Griffiths, William (Exchange)
Albu, A. H. Daines, P. Grimond, J.
Allen, Arthur (Bosworth) Dalton, Rt. Hon. H. Hale, Leslie
Anderson, Frank (Whitehaven) Darling, George (Hillsborough) Hall, Rt. Hon. Glenvil (Colne Valley)
Attlee, Rt. Hon. C. R. Davies, Rt. Hn. Clement (Montgomery) Hamilton, W. W.
Awbery, S. S. Davies, Ernest (Enfield, E.) Hannan, W.
Bacon, Miss Alice Davies, Harold (Leek) Hardy, E. A.
Balfour, A. Davies, Stephen (Merthyr) Hargreaves, A.
Barnes, Rt. Hon. A. J. de Freitas, Geoffrey Harrison, J. (Nottingham, E.)
Bartley, P. Deer, G. Hastings, S.
Bence, C. R. Delargy, H. J. Hayman, F. H.
Benn, Hon. Wedgwood Donnelly D. L. Healey, Denis (Leeds, S.E.)
Benson, G. Driberg, T. E. N. Henderson, Rt. Hon. A. (Rowley Regis)
Beswick, F. Dugdale, Rt. Hon. John (W. Bromwich) Herbison, Miss M.
Bevan, Rt. Hon. A. (Ebbw Vale) Ede, Rt. Hon. J. G. Hewitson, Capt. M.
Bing, G. H. C. Edelman, M. Hobson, C. R.
Blackburn, F. Edwards, Rt. Hon. John (Brighouse) Holman, P.
Blenkinsop, A. Edwards, Rt. Hon. Ness (Caerphilly) Holmes, Horace
Blyton, W. R. Edwards, W. J. (Stepney) Holt, A. F.
Boardman, H. Evans, Albert (Islington, S.W.) Houghton, Douglas
Bottomley, Rt. Hon. A. G. Evans, Edward (Lowestoft) Hudson, James (Ealing, N.)
Bowden, H. W. Evans, Stanley (Wednesbury) Hughes, Emrys (S. Ayrshire)
Bowles, F. G. Fernyhough, E. Hughes, Hector (Aberdeen, N.)
Braddock, Mrs. Elizabeth Fienburgh, W. Hynd, J. B. (Attercliffe)
Brockway, A. F. Finch, H. J. Irving, W. J. (Wood Green)
Broughton, Dr. A. D. D. Fletcher, Eric (Islington, E.) Isaacs, Rt. Hon. G. A.
Brown, Rt. Hon. George (Belper) Follick, M. Janner, B.
Brown, Thomas (Ince) Foot, M. M. Jay, Rt. Hon. D. P. T.
Butler, Herbert (Hackney, S.) Forman, J. C. Jeger, George (Goole)
Callaghan, L. J. Fraser, Thomas (Hamilton) Jeger, Mrs. Lena
Castle, Mrs. B. A. Freeman, Peter (Newport) Jenkins, R. H. (Stechford)
Champion, A. J. Gaitskell, Rt. Hon. H. T. N. Jones, David (Hartlepool)
Chetwynd, G. R Gibson, C. W. Jones, Jack (Rotherham)
Clunie, J. Glanville, James Jones, T. W. (Merioneth)
Coldrick, W. Gooch, E. G. Keenan, W.
Collick, P. H. Gordon Walker, Rt. Hon. P. C Key, Rt. Hon: C. W.
Cove, W. G. Greenwood, Anthony King, Dr. H. M.
Craddock, George (Bradford, S.) Grey, C. F. Kinley, J.
Crosland, C. A. R. Griffiths, David (Rother Valley) Lawson, G. M.
Grossman, R. H. S. Griffiths, Rt. Hon. James (Llanelly) Lee, Frederick (Newton)
Lee, Miss Jennie (Cannock) Pargiter, G. A. Stross, Dr. Barnett
Lever, Leslie (Ardwick) Parker, J. Summerskill, Rt. Hon. E.
Lewis, Arthur Parkin, B. T. Swingler, S. T.
Lindgren, G. S. Paton, J. Sylvester, G. O.
Lipton, Lt.-Col. M. Pearson, A. Taylor, Bernard (Mansfield)
Logan, D. G. Plummer, Sir Leslie Taylor, John (West Lothian)
MacColl, J. E. Popplewell, E. Taylor, Rt. Hon. Robert (Morpeth)
McGhee, H. G Porter, G. Thomas, George (Cardiff)
McGovern, J. Price, J. T. (Westhoughton) Thomson, George (Dundee, E.)
McInnes, J. Proctor, W. T. Thornton, E.
McKay, John (Wallsend) Pryde, D. J. Timmons, J.
McLeavy, F. Pursey, Cmdr. H. Tomney, F.
MacMillan, M. K. (Western Isles) Rankin, John Usborne, H. C
McNell, Rt. Hon. H. Reeves, J. Viant, S. P.
MacPherson, Malcolm (Stirling;) Reid, Thomas (Swindon) Wade, D. W.
Mainwaring, W. H. Reid, William (Camlachie) Warbey, W. N.
Mallalieu, E. L. (Brigg) Robens, Rt. Hon A. Watkins, T. E.
Mallalieu, J. P. W. (Huddersheid, E.) Roberts, Albert (Normanton) Weitzman, D.
Mann, Mrs. Jean Roberts, Goronwy (Caernarvon) Wells, Percy (Faversham)
Manuel, A. C. Robinson, Kenneth (St. Pancras, N.) Wells, William (Walsall)
Marquand Rt. Hon. H. A. Rogers, George (Kensington, N.) West, D. G.
Mason, Roy Ross, William Wheeldon, W. E.
Mayhew, C. P. Royle, C. White, Mrs. Eirene (E. Flint)
Mellish, R. J. Shackleton, E. A. A. White, Henry (Derbyshire, N.E)
Messer, Sir F. Shinwell, Rt. Hon. E. Wigg, George
Mikardo, Ian Short, E. W. Wilcock, Group Capt C. A. B.
Mitchison, G. R Shurmer, P. L. E. Wilkins, W. A.
Monslow, W. Silverman, Julius (Erdington) Willey, F. T.
Morgan, Dr. H. B. W. Silverman, Sydney (Nelson) Williams, David (Neath)
Morley, R. Simmons, C. J. (Brierley Hill) Williams, Rev. Llywelyn (Abertillery)
Morrison, Rt. Hon. H. (Lewisham, S.) Skeffington, A. M. Williams, W. R. (Droylsden)
Mulley, F. W. Slater, Mrs. H. (Stoke-on-Trent) Williams, W. T. (Hammersmith, S.)
Noel-Baker, Rt. Hon. P J Slater, J. (Durham, Sedgefield) Willis, E. G.
Oldfield, W. H. Smith, Ellis (Stoke, S.) Wilson, Rt. Hon. Harold (Huyton)
Oliver, G. H. Smith, Norman (Nottingham, S.) Winterbottom, Richard (Brightside)
Orbach, M. Snow, J. W. Woodburn, Rt. Hon. A,
Oswald, T. Sorensen, R. W. Wyatt, W. L.
Padley, W. E Soskice, Rt. Hon. Sir Frank Yates, V. F.
Paget, R. T. Sparks, J. A. Younger, Rt. Hon. K.
Paling, Rt. Hon. W. (Dearne Valley) Steele, T.
Paling, Will T. (Dewsbury) Stokes, Rt. Hon. R. R. TELLERS FOR THE AYES:
Palmer, A. M. F. Strachey, Rt. Hon. J. Mr. Wallace and
Pannell, Charles Strauss, Rt. Hon. George (Vauxhall) Mr. James Johnson.
NOES
Aitken, W. T. Butler, Rt. Hon. R. A. (Saffron Walden) Fletcher-Cooke, C.
Alton, R. A. (Paddington, S.) Campbell, Sir David Ford, Mrs. Patricia
Alport, C. J. M. Cary, Sir Robert Fort, R.
Amery, Julian (Preston, N.) Channon, H. Foster, John
Amory, Rt. Hon. Heathcoat (Tiverton) Clarke, Col. Ralph (East Grinstead) Fraser, Hon. Hugh (Stone)
Arbuthnot, John Clarke, Brig. Terence (Portsmouth, W.) Fraser, Sir Ian (Morecambe & Lonsdale)
Assheton, Rt. Hon. R. (Blackburn, W.) Clyde, Rt. Hon. J. L. Fyfe, Rt. Hon. Sir David Maxwell
Astor, Hon. J. J. Cole, Norman Galbraith, Rt. Hon. T. D. (Pollok)
Baldock, Lt.-Cmdr. J. M. Colegate, W. A. Galbraith, T. G. D. (Hillhead)
Baldwin, A. E. Conant, Maj. Sir Roger Gammans, L. D.
Barlow, Sir John Cooper, Sqn. Ldr. Albert Garner-Evans, E. H.
Baxter, Sir Beverley Cooper-Key, E. M. George, Rt. Hon. Maj. G Lloyd
Beach, Maj. Hicks Craddock, Beresford (Spelthorne) Glover, D.
Bert, Philip (Bolton, E.) Crookshank, Capt. Rt. Hon. H. F. C Godber, J. B.
Boll, Ronald (Bucks, S.) Crosthwaite-Eyre, Col. O. E. Gomme-Duncan, Col. A
Bennett, F. M. (Reading, N. Crouch, R. F. Gough, C. F. H.
Bennett, Dr. Reginald (Gosport) Crowder, Sir John (Finchley) Gower, H. R.
Bennett, William (Wood side) Crowder, Petre (Ruislip—Northwood) Graham, Sir Fergus
Bevins, J. R. (Toxteth) Darling, Sir William (Edinburgh, S.) Grimston, Hon. John (St. Albans)
Birch, Nigel Davidson, Viscountess Grimston, Sir Robert (Westbury)
Bishop, F. P. Deedes, W. F. Hall, John (Wycombe)
Black, C. W. Digby, S. Wingfield Harden, J. R. E.
Boothby, Sir R. J. G. Dodds-Parker, A. D. Hare, Hon. J. H.
Bossom, Sir A. C. Donaldson, Cmdr. C. E. McA Harris, Frederic (Croydon, N.)
Boyd-Carpenter, Rt. Hon. J. A Doughty, C. J. A. Harris, Reader (Heston)
Boyle, Sir Edward Douglas-Hamilton, Lord Malcolm Harrison, Col. J. H. (Eye)
Brains, B. R. Drayson, G, B. Harvey, Air Cdre. A. V. (Macclesfield)
Braithwaite, Sir Albert (Harrow, W.) Drewe, Sir C. Harvey, Ian (Harrow, E.)
Braithwaite, Sir Gurney Dugdale, Rt. Hon. Sir T. (Richmond) Harvie-Watt, Sir George
Bromley-Davenport, Lt.-Col. W. H. Duncan, Capt. J. A. L. Hay, John
Brooke, Henry (Hampstead) Duthie, W. S. Head, Rt. Hon. A. H.
Brooman-White, R. C. Eccles, Rt. Hon. Sir D. M. Heald, Rt. Hon, Sir Lienel
Browne, Jack (Govan) Eden, J. B. (Bournemouth, West) Heath, Edward
Buchan-Hepburn, Rt. Hon. P. G T Elliot, Rt. Hon. W. E. Higgs, J. M. C.
Bullard, D. G. Erroll, F. J. Hill, Dr. Charles (Luton)
Bullus, Wing Commander E E Finlay, Graeme Hill, Mrs. E. (Wythenshawe)
Burden, F. F. A. Fisher, Nigel Hinchingbrooke, Viscount
Butcher, Sir Herbert Fleetwood-Hesketh, R. F Hirst, Geoffrey
Holland-Martin, C. J Manningham-Buller, Rt. Hn. Sir Reginald Sandys, Rt. Hon. D.
Hollis, M. C. Markham, Major Sir Frank Savory, Prof. Sir Douglas
Hope, Lord John Marlowe, A. A. H. Schofield, Lt.-Col. W.
Hopkinson, Rt. Hon. Henry Marples, A. E. Scott. R. Donald
Hornsby-Smith, Miss M. P. Marshall Douglas (Bodmin) Scott-Miller, Cmdr. R.
Horobin, I. M. Maude, Angus Shepherd, William
Horsbrugh, Rt. Hon. Florence Maudling, R. Simon, J. E. S. (Middlesbrough, W)
Howard, Hon. Greville (St. Ives) Maydon, Lt.-Comdr. S. L. C. Smithers, Peter (Winchester)
Hudson, Sir Austin (Lewisham, N.) Medlicott, Brig. F. Smithers, Sir Waldron (Orpington)
Hulbert, Wing Cdr. N. J. Mellor, Sir John Snadden, W. McN,
Hurd, A. R. Molson, A. H. E. Spearman, A. C. M.
Hutchison, Sir Ian Clark (E'b'rgh, W.) Monckton, Rt. Hon. Sir Walter Speir, R. M.
Hyde, Lt.-Col. H. M. Moore, Sir Thomas Spens, Rt. Hon. Sir P. (Kensington, S.)
Hylton-Foster, H. B. H. Morrison, John (Salisbury) Stanley, Capt. Hon. Richard
Iremonger, T. L. Mott-Radclyffe, C. E. Steward, W. A. (Woolwich, W.)
Jenkins, Robert (Dulwich) Nabarro, G. D. N. Stewart, Henderson (Fife, E.)
Jennings, Sir Roland Neave, Airey Stoddart-Scott, Col. M.
Johnson, Eric (Blackley) Nicholls, Harmar Storey, S.
Jones, A. (Hall Green) Nicholson, Godfrey (Farnham) Strauss, Henry (Norwich, S.)
Joynson-Hicks, Hon. L. W. Noble, Comdr. A. H. P. Stuart, Rt. Hon. James (Moray)
Kaberry, D. Nugent, G. R. H. Summers, G. S.
Kerby, Capt. H. B Nutting, Anthony Sutcliffe, Sir Harold
Kerr, H. W. Oakshott, H. D. Taylor, Sir Charles (Eastbourne)
Lambert, Hon. G. Odey, G. W. Taylor, William (Bradford, N.)
Lambton, Viscount O'Neill, Hon. Phelim (Co. Antrim, N.) Teeling, W.
Lancaster, Col. C. G. Ormsby-Gore, Hon. W. D Thomas, Rt. Hon. J. P. L. (Hereford)
Langford-Holt, J. A. Orr, Capt. L. P. S. Thomas, Leslie (Canterbury)
Leather, E. H. C. Orr-Ewing, Charles Ian (Hendon, N.) Thompson, Kenneth (Walton)
Legge-Bourke, Maj. E. A. H. Osborne, C. Thompson, Lt.-Cdr. R. (Croydon, W.)
Legh, Hon. Peter (Petersfield) Page, R. G. Thorneycroft, Rt. Hn. Peter (Monmouth)
Lindsay, Martin Peake, Rt. Hon. O. Thornton-Kemsley, Col. C. N.
Linstead, Sir H. N. Perkins, Sir Robert Tilney, John
Llewellyn, D. T. Peto, Brig. C. H. M. Touche, Sir Gordon
Lloyd, Rt. Hon. G. (King's Norton) Pickthorn, K. W. M. Turner, H. F. L.
Lloyd, Maj. Sir Guy (Renfrew, E.) Pilkington, Capt. R. A. Turton, R. H.
Lloyd, Rt. Hon. Selwyn (Wirral) Pitman, I. J. Tweedsmuir, Lady
Lockwood, Lt.-Col. J. C. Pitt, Miss E. M. Vane, W. M. F.
Longden, Gilbert Powell, J. Enoch Vosper, D. F.
Lucas, Sir Jocelyn (Portsmouth, S.) Price, Henry (Lewisham, W) Wakefield, Edward (Derbyshire, W.)
Lucas, P. B. (Brentford) Prior-Palmer, Brig. O. L. Wakefield, Sir Waved (St. Marylebone)
Lucas-Tooth, Sir Hugh Profumo, J. D. Walker-Smith, D. C.
Lyttelton, Rt. Hon. O. Raikes, Sir Victor Wall, Major Patrick
McAdden, S. J. Ramsden, J. E. Ward, Hon. George (Worcester)
McCorquodale, Rt. Hon. M. S Rayner, Brig. R Ward, Miss I. (Tynemouth)
Rees-Davies, W. Ft Waterhouse, Capt. Rt. Hon. C.
Macdonald, Sir Peter Remnant, Hon. P. Watkinson, H. A.
Mackeson, Brig. Sir Harry Renton, D. L. M. Webbe, Sir H. (London & Westminster)
McKibbin, A. J. Ridsdale, J. E. Wellwood, W.
Mackie, J. H. (Galloway) Roberts, Peter (Heeley) Williams, Rt. Hon. Charles (Torquay)
Maclay, Rt. Hon. John Robertson, Sir David Williams, Sir Herbert (Croydon, E.)
Maclean, Fitzroy Robinson, Sir Roland (Blackpool, S.) Williams, Paul (Sunderland, S.)
Macleod, Rt. Hon. Iain (Enfield, W.) Robson-Brown, W. Williams, R. Dudley (Exeter)
MacLeod, John (Ross and Cromarty) Rodgers, John (Sevenoaks) Wills, G.
Macmillan, Rt. Hon. Harold (Bromley) Roper, Sir Harold Wilson, Geoffrey (Truro)
Macpherson, Niall (Dumfries) Ropner, Col. Sir Leonard
Maitland, Cmdr. J. F. W. (Horncastle) Russell, R. S. TELLERS FOR THE NOES:
Maitland, Patrick (Lanark) Ryder, Capt. R. E. D Mr. Stadbolme and Mr. Redmay[...]re.