HC Deb 07 July 1959 vol 608 cc1128-30

Section two hundred and sixteen of the Income Tax Act, 1952, shall have effect as if the reference to the mother being widowed included—

  1. (a) a reference to her living apart from her husband, and
  2. (b) a reference to her being a single woman, in consequence of dissolution or annulment of marriage:
Provided that no person shall by virtue of this section be entitled to less relief under the Income Tax Act, 1952, than he would be entitled to if this section had not been passed.—[Mr. Simon.]

Brought up, and read the First time.

4.0 p.m.

Mr. Simon

I beg to move, That the Clause be read a Second time.

This arises on a matter which we discussed in Committee when considering a new clause moved by the hon. Member for Sowerby (Mr. Houghton). It was a suggestion which obviously commended itself in general to the Committee.

Sir Toby Low (Blackpool, North)

On a point of order, Mr. Deputy-Speaker. On the Notice Paper there are new Clauses which come before this new Clause. Can you enlighten the House as to why we should not be taking them?

Mr. Deputy-Speaker (Sir Charles MacAndrew)

We have not moved quite so quickly, I think, as the Financial Secretary has. I think that we should be discussing the new Clause (Relief from entertainments duty).

Mr. Gerald Nabarro (Kidderminster)

Further to that point of order, Mr. Deputy-Speaker. Is it not a fact that, at the moment, the Financial Secretary is moving the Second Reading of the new Clause (Dependent relatives)? Are we not to deal with the first new Clause, which deals with relief from Entertainments Duty?

Mr. Deputy-Speaker

I think that the mistake has just been discovered.

Mr. Simon

I must apologise to the House for "muscling in", if I may use that expression, in front of my right hon. Friend. It was inadvertence on my part. Having moved the Second Reading of the new Clause relating to dependent relatives, I do not know whether I can now retire, as it were, and move it again later.

Mr. Deputy-Speaker

It has not been put yet from the Chair. I think that we should carry on with the first one.

Mr. Stephen Swingler (Newcastle-under-Lyme)

On a point of order, Mr. Deputy-Speaker. The first new Clause deals with relief from Entertainments Duty. There is another new Clause, No. 26 on the Notice Paper (Reduction of scope of entertainments duty). May we take them together?

Mr. Deputy-Speaker

Mr. Speaker has not selected that one.

Mrs. Eirene White (Flint, East)

Further to that point of order. Can you tell us, Mr. Deputy-Speaker, about the Amendments to the Chancellor's new Clause? Will they be taken subsequently?

Mr. Deputy-Speaker

We do not deal with them until the new Clause is given a Second Reading.