HC Deb 21 June 1960 vol 625 cc359-64

The following section shall be added to Part VIII of the Income Tax Act, 1952:— 228A. If the claimant proves that during the whole of the year of assessment—

  1. (a) he has been in receipt of a war disablement pension or an industrial injury pension granted by the Ministry of Pensions and National Insurance and determined by reference to one hundred per cent. disablement, or
  2. (b) though not in receipt of a one hundred per cent. disablement pension or industrial

injury pension he nevertheless is disabled in manner and degree equivalent to one hundred per cent. disablement.

he shall be entitled to a deduction from the amount of income tax with which he is chargeable equal to tax at the standard rate on one hundred pounds".—[Mr. Houghton.]

Brought up, and read the First time.

Question put, That the Clause be read a Second time:—

The Committee divided: Ayes 167, Noes 234.

Division No. 110.] AYES [10.25 p.m.
Abse, Leo Hale, Leslie (Oldham, w.) Pavitt, Laurence
Ainsley, William Hall, Rt. Hon. Glenvil (Colne Valley) Pentland, Norman
Allaun, Frank (Saltford, E.) Hamilton, William (West Fife) Popplewell, Ernest
Allen, Scholefield (Crewe) Hannan, William Prentice, R. E.
Awbery, Stan Hart, Mrs. Judith Price, J. T. (Westhoughton)
Bacon, Miss Alice Hayman, F. H. Probert, Arthur
Baxter William (Stirlingshire, W.) Herbison, Miss Margaret Pursey, Cmdr. Harry
Beaney, Alan Hilton, A. V. Randall, Harry
Benn, Hn. A. Wedgwood (Brist'l, S.E.) Holman, Percy Rankin, John
Benson, Sir George Holt, Arthur Redhead, E. C.
Blackburn, F. Houghton, Douglas Reid, William
Blyton, William Hoy, James H. Roberts, Albert (Normanton)
Bowden, Herbert W. (Leics, S.W.) Hughes, Cledwyn (Anglesey) Roberts, Goronwy (Caernarvon)
Bowles, Frank Hughes, Hector (Aberdeen, N.) Rogers, G. H. R. (Kensington, N.)
Boyden, James Hunter, A. E. Ross, William
Braddock, Mrs. E. M. Hynd, H. (Accrington) Silverman, Sydney (Nelson)
Broughton, Dr. A. D. D. Hynd, John (Attercliffe) Skeffington, Arthur
Butler, Mrs. Joyce (Wood Green) Irvine, A. J. (Edge Hill) Slater, Mrs. Harriet (Stoke, N.)
Callaghan, James Irving, Sydney (Dartford) Slater, Joseph (Sedgefield)
Castle, Mrs. Barbara Jay, Rt. Hon. Douglas Small, William
Chapman, Donald Jeger, George Smith, Ellis (Stoke, S.)
Chetwynd, George Jones, Dan (Burnley) Sorensen, R. W.
Cliffe, Michael Jones, Jack (Rotherham) Soskice, Rt. Hon. Sir Frank
Craddock, George (Bradford, S.) Jones, J. Idwal (Wrexham) Spriggs, Leslie
Cronin John Jones, T. W. (Merioneth) Stewart, Michael (Fulham)
Crossman, R. H. S. Key, Rt. Hon. C. W. Stonehouse, John
Cullen, Mrs. Alice King, Dr. Horace Stones, William
Darling, George Lawson, George Strachey, Rt. Hon. John
Davies, Rt. Hn. Clement (Montgomery) Lee, Frederick (Newton) Stross, Dr. Barnett (Stoke-on-Trent, C.)
Davies, Ifor (Gower) Lewis, Arthur (West Ham. N.) Summerskill, Dr. Rt. Hon. Edith
Deer, George Logan, David Swain, Thomas
Delargy, Hugh Loughlin, Charles Swingler, Stephen
Dempsey, James Mabon, Dr. J. Dickson Sylvester, George
Diamond, John McCann, John Symonds, J. B.
Dodds, Norman MacColl, James Taylor, Bernard (Mansfield)
Dugdale, Rt. Hon. John McInnes, James Taylor, John (West Lothian)
Ede, Rt. Hon. Chuter McKay, John (Wallsend) Thornton, Ernest
Edwards, Rt. Hon. Ness (Caerphilly) Mackie, John Thorpe, Jeremy
Edwards, Robert (Bilston) Mallalieu, E. L. (Brigg) Timmons, John
Edwards, Walter (Stepney) Manuel, A. C. Wade, Donald
Evans, Albert Mapp, Charles Ward, Dame Irene (Tynemouth)
Fernyhough, E. Marquand, Rt. Hon. H. A. Watkins, Tudor
Fitch, Alan Marsh, Richard Weitzman, David
Fletcher, Eric Mason, Roy Wells, William (Walsall, N.)
Foot, Dingle Mendelson, J. J. Wheeldon, W. E.
Forman, J. C. Millan, Bruce Whitlock, William
Fraser, Thomas (Hamilton) Mitchison, G. R. Williams, D. J. (Neath)
George, Lady Megan Lloyd Monslow, Walter Williams, Rev. LI. (Abertillery)
Ginsburg, David Morris, John Williams, W. R. (Openshaw)
Gooch, E. G. Noel-Baker Francis (Swindon) Willis, E. G. (Edinburgh, E.)
Gordon Walker, Rt. Hon. P. C. Oram, A. E. Wilson, Rt. Hon. Harold (Huyton)
Gourlay, Harry Owen, Will Winterbottom, R. E.
Greenwood, Anthony Padley, W. E. Woof, Robert
Grey, Charles Paget, R. T. Yates, Victor (Ladywood)
Griffiths, Rt. Hon. James (Llanelly) Pannell, Charles (Leeds, W.)
Grimond, J. Pargiter, G. A. TELLERS FOR THE AYES:
Gunter, Ray Mr. Mahon and Mr. Howell.
NOES
Agnew, Sir Peter Bromley-Davenport, Lt.-Col. W. H. Critchley, Julian
Aitken, W. T. Brooman-White, R. Crosthwaite-Eyre, Col. O. E.
Allason, James Browne, Percy (Torrington) Cunningham, Knox
Amory, Rt. Hn. D. Heathcoat (Tiv'tn) Bullard, Denys Curran, Charles
Ashton, Sir Hubert Bullus, Wing Commander Eric Currie, G. B. H.
Balniel, Lord Butcher, Sir Herbert Dance, James
Barber, Anthony Campbell, Sir David (Belfast, S.) d'Avigdor-Goldsmid, Sir Henry
Barter, John Carr, Compton (Barons Court) Deedes, W. F.
Batsford, Brian Chichester-Clark, R. de Ferranti, Basil
Baxter, Sir Beverley (Southgate) Clark, Henry (Antrim, N.) Digby, Simon Wingfield
Bell, Ronald (S. Bucks.) Clark, William (Nottingham, S.) Donaldson, Cmdr. C. E. M.
Bennett, Dr. Reginald (Gos & Fhm) Clarke, Brig. Terence (Portsmth, W.) Doughty, Charles
Bevins, Rt. Hon. Reginald (Toxteth) Collard, Richard Drayson, G. B.
Bidgood, John C. Cooke, Robert du Cann, Edward
Biggs-Davison, John Cooper, A. E. Duncan, Sir James
Bingham, R. M. Cordeaux, Lt.-Col. J. K. Elliott, R. W.
Bishop, F. P. Cordle, John Emery, Peter
Black, Sir Cyril Corfield, F. V. Emmet, Hon. Mrs. Evelyn
Bossom, Clive Costain, A. P. Errington, Sir Eric
Box, Donald Coulson, J. M. Farey-Jones, F. W.
Boyle, Sir Edward Courtney, Cdr. Anthony Farr, John
Brewis, John Craddock, Sir George Beresford Fell, Anthony