§ 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 he 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
1302§ 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 occupation ".—[Mr. Houghton.]
§ Brought up, and read the First time.
§ Motion made, and Question put, That the Clause be read a Second time:—
§ The Committee divided: Ayes 127, Noes 179.
1303| Division No. 131.] | AYES | [9.32 p.m. |
| Allen, Scholefield (Crewe) | Fletcher, Erio | Hughes, Hector (Aberdeen, N.) |
| Beswick, Frank | Forman, J. C. | Hunter, A. E. |
| Blackburn, F. | Fraser, Thomas (Hamilton) | Hynd, H. (Accrington) |
| Blenkinsop, A. | Gibson, C. W. | Irvine, A. J. (Edge Hill) |
| Bottomley, Rt. Hon. A. G. | Cordon Walker, Rt. Hon. P. C. | Isaacs, Rt. Hon. G. A. |
| Bowden, H. W. (Leicester, S.W.) | Greenwood, Anthony | Jay, Rt. Hon. D. P. T. |
| Brockway, A. F. | Grey, C. F. | Jeger, George (Code) |
| Brown, Thomas (Inoe) | Griffiths, David (Rother Valley) | Jenkins, Roy (Stechford) |
| Burke, W. A. | Griffiths, William (Exchange) | Johnson, James (Rugby) |
| Butler, Mrs. Joyce (Wood Green) | Hall, Rt. Hn. Glenvil (Colne Valley) | Jones, David (The Hartlepools) |
| Champion, A, J. | Hamilton, W. W. | Jones, J. Idwal (Wrexham) |
| Clunie, J. | Hannan, W. | Jones, T. W. (Merioneth) |
| Collick, P. H. (Birkenhead) | Hastings, S. | Kenyon, C. |
| Cronin, J. D. | Hayman, F. H. | Key, Rt. Hon. C. W. |
| Crossman, R. H. S. | Healey, Denis | King, Dr. H. M. |
| Darling, George (Hillsborough) | Henderson, Rt. Hn. A. (Rwly Regis) | Lawson, G. M. |
| Davies, Ernest (Enfield, E.) | Herbison, Miss M. | Lee, Miss Jennie (Cannock) |
| Deer, C. | Hilton, A. V. | Lever, Leslie (Ardwick) |
| de Freitas, Geoffrey | Hobson, C. R. (Keighley) | Lindgren, G. S. |
| Diamond, John | Holmes, Horace | McAlister, Mrs. Mary |
| Dodds, N. N. | Houghton, Douglas | McCann, J. |
| Ede, Rt. Hon. J. C. | Howell, Charles (Perry Barr) | MacColl, J. E. |
| Edwards, Robert (Bilston) | Hughes, Emrys (S. Ayrshire) | MacDermot, Niall |
| McInnes, J. | Plummer, Sir Leslie | Stewart, Michael (Fulham) |
| McKay, John (Wallsand) | Popplewell, E. | Stonehouse, John |
| McLeavy, Frank | Prentice, F. E. | Stross,Dr.Barnett(Stoke-on-Trent,C.) |
| MacPherson, Macolm (Stirling) | Price, Philips (Gloucestershire, W.) | Taylor, John (West Lothian) |
| Mallalieu, E. L. (Brigg) | Pursey, Cmdr. H. | Thomson, George (Dundee, E.) |
| Mallalieu, J. P. W. (Huddersfd, E.) | Redhead, E. C. | Thornton, E. |
| Mellish, F. J. | Reynolds, G. W. | Ungoed-Thomas, Sir Lynn |
| Mitchlson, G. R. | Rhodes, H | Viant, S. P. |
| Moody, F. S. | Rogers, George (Kensington, N.) | Warbey, W. N. |
| Morrison,Rt.Hn.Herbert(Lewis'm,S.) | Ross, William | Weitzman, D. |
| Moyle, A. | Royle, C. | Wells, William (Walsall, N.) |
| Mulley, F. W. | Silverman, Sydney (Nelson) | Wheeldon, W. E. |
| Neal, Harold (Bolsorer) | Skeffington, A. M. | White, Mrs. Eirene (E. Flint) |
| Noel-Baker, Francis (Swindon) | Slater, Mrs. H. (Stoke, N.) | White, Henry (Derbyshire, N.E.) |
| Oliver, G. H. | Smith, Ellis (Stoke, S.) | Williams, Rt. Hon. T. (Don Valley) |
| Oram, A. E. | Sorensen, R. W. | Williams, W. R. (Openshaw) |
| Owen, W. J. | Soskice, Rt. Hon, Sir Frank | Willis, Eustace (Edinburgh, E.) |
| Padley, W. E. | Sparks, J. A. | Wilson, Rt. Hon. Harold (Huyton) |
| Pannell, Charles (Leeds, W.) | Spriggs, Leslie | |
| Parker, J. | Steele, T. | TELLERS FOR THE AYES: |
| Mr. Pearson and Mr. J. T. Price. | ||
| NOES | ||
| Agnew, Sir Peter | Godber, J. B. | Mawby, R. L. |
| Aitken, W. T. | Graham, Sir Fergus | Maydon, Lt.-Comdr. S. L. C. |
| Alport, C. J. M. | Grant-Ferris, Wg Cdr. R. (Nantwich) | Medlicott, Sir Frank |
| Amery, Julian (Preston, N.) | Green, A. | Nabarro, G. D. N. |
| Amory, Rt. Hn. Heathcoat(Tiverton) | Gresham Cooke, R. | Nairn, D. L. S. |
| Arbuthnot, John | Grimond, J. | Neave, Airey |
| Armstrong, C. W. | Grimston, Hon. John (St. Albans) | Nicolson, N. (B'n'm'th. E.& Chr'ch) |
| Ashton, H. | Grosvenor, Lt.-Col. R. G. | Noble, Michael (Argyll) |
| Atkins, H. E. | Gurden, Harold | O'Neill, Hn.Phelim (Co. Antrim, N.) |
| Baldwin, Sir Archer | Harris, Frederic (Croydon, N.W.) | Osborne, C. |
| Balniel, Lord | Harris, Reader (Heston) | Page, R. G. |
| Barber, Anthony | Harrison, Col. J. H. (Eye) | Pannell, N. A. (Kirkdale) |
| Barlow, Sir John | Heald, Rt. Hon. Sir Lionel | Partridge, E. |
| Barter, John | Heath, Rt. Hon. E. R. G. | Peel, W. J. |
| Batsford, Brian | Henderson-Stewart, Sir James | Pickthorn, Sir Kenneth |
| Baxter, Sir Beverley | Hesketh, R. F. | Pilkington, Capt. R. A. |
| Bell, Philip (Bolton, E.) | Hicks-Beach, Maj. W. W. | Pitman, I. J. |
| Bell, Ronald (Bucks, S.) | Hill, John (S. Norfolk) | Pott, H. P. |
| Bevins, J. R. (Toxteth) | Hinchingbrooke, Viscount | Powell, J. Enoch |
| Bidgood, J. C. | Hirst, Geoffrey | Price, David (Eastleigh) |
| Biggs-Davison, J. A. | Hobson, John(Warwick &Leam'gt'n) | Prior-Palmer, Brig. O. L. |
| Bingham, R. M. | Holland-Martin, C. J. | Redmayne, M. |
| Bishop, F. P. | Holt, A. F. | Rees-Davies, W. R. |
| Black, Sir Cyril | Hornby, R. P. | Remnant, Hon. P. |
| Body, R. F. | Hornsby-Smith, Miss M. P. | Ridsdale, J. E. |
| Bonham Carter, Mark | Howard, Gerald (Cambridgeshire) | Roper, Sir Harold |
| Bowen, E. R. (Cardigan) | Howard, John (Test) | Ropner, Col. Sir Leonard |
| Boyd-Carpenter, Rt. Hon. J. A. | Hughes Hallett, Vice-Admiral J. | Russell, R. S. |
| Boyle, Sir Edward | Hughes-Young, M. H. C. | Sharples, R. C. |
| Brewis, John | Hulbert, Sir Norman | Shepherd, William |
| Brooman-White, R. C. | Hutchison, Michael Clark (E'b'gh,S.) | Simon, J. E. S. (Middlesbrough, W.) |
| Burden, F. F. A. | Hyde, Montgomery | Smithers, Peter (Winchester) |
| Butler, Rt. Hn.R.A.(Saffron Walden) | Hylton-Foster, Rt. Hon. Sir Harry | Spearman, Sir Alexander |
| Carr, Robert | Irvine, Bryant Godman (Rye) | Stanley, Capt. Hon. Richard |
| Cary, Sir Robert | Jenkins, Robert (Dulwich) | Stevens, Geoffrey |
| Chichester-Clark, R. | Johnson, Dr. Donald (Carlisle) | Steward, Sir William (Woolwich, W.) |
| Clarke, Brig. Terence (Prtsmth, W.) | Johnson, Eric (Blackley) | Stuart, Rt. Hon. James (Moray) |
| Conant, Maj. Sir Roger | Jones, Rt. Hon. Aubrey (Hall Green) | Studholme, Sir Henry |
| Cooper, A. E. | Kerr, Sir Hamilton | Summers, Sir Spencer |
| Cordeaux, Lt.-Col. J. K. | Lambton, Viscount | Taylor, Sir Charles (Eastbourne) |
| Corfield, F. V. | Leather, E. H. C. | Teeling, W. |
| Craddock, Beresford (Spelthorne) | Leburn, W. G. | Thornton-Kemsley, Sir Colin |
| Crowder, Sir John (Finchley) | Lindsay, Martin (Solihull) | Tiley, A. (Bradford, W.) |
| Cunningham, Knox | Linstead, Sir H. N. | Turton, Rt. Hon. R. H. |
| Currie, C. B. H. | Lloyd, Maj. Sir Guy (Renfrew, E.) | Vickers, Miss Joan |
| Dance. J. C. G. | Longden, Gilbert | Wade, D. W. |
| D'Avigdor-Goldsmid, sir Henry | Loveys, Walter H. | Wakefield, Edward (Derbyshire, W.) |
| Deedes, W. F. | Lucas, Sir Jocelyn (Portsmouth, S.) | Wall, Patrick |
| Dodds-Parker, A. D. | Lucas-Tooth, Sir Hugh | Ward, Rt. Hon. G. R. (Worcester) |
| Doughty, C, J. A. | MacDonald, Sir Peter | Ward, Dame Irene (Tynemouth) |
| Dugdale, Rt. Hn. Sir T. (Richmond) | McLaughlin, Mrs. P. | Webbe, Sir H. |
| Duncan, Sir James | McLean, Neil (Inverness) | Webster, David |
| Eden, J. B. (Bournemouth, West) | McMaster, Stanley | Whitelaw, W. S. I. |
| Erroll, F. J. | Macpherson, Niall (Dumfries) | Williams, Paul (Sunderland, S.) |
| Finlay, Graeme | Madden, Martin | Williams, R. Dudley (Exeter) |
| Fisher, Nigel | Maitland, Hon. Patrick (Lanark) | Wills, Sir Gerald (Bridgwater) |
| Fletcher-Cooke, C. | Manningham-Buller, Rt. Hn. Sir F. | Wilson, Geoffrey (Truro) |
| Garmans, Lady | Marlowe, A. A. H. | |
| Garner-Evans, E. H. | Marshall, Douglas | TELLERS FOR THE NOES: |
| Glover, D. | Mathew, R. | Mr. Legh and Mr. Bryan. |
| Glyn, Col. Richard H. | Maudling, Rt. Hon. R. |