HC Deb 21 June 1960 vol 625 cc373-7

Section two hundred and eleven of the Income Tax Act, 1952 (Earned income and old-age reliefs), shall apply to a claimant under the age of sixty-five years who proves that for the whole year of assessment he was incapacitated by ill health or mental or bodily infirmity from exercising his normal trade, profession, employment, or vocation as it applies

to a claimant who proves that at any time within the year of assessment he was of the age of sixty-five years or upwards.—[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 143, Noes 202.

Division No. 112.] AYES [11.1 p.m.
Abse, Leo Ede, Rt. Hon. Chuter Hughes, Cledwyn (Anglesey)
Ainsley, William Edwards, Rt. Hon. Ness (Caerphilly) Hughes, Hector (Aberdeen, N.)
Allaun, Frank (Salford, E.) Edwards, Robert (Bilston) Hunter, A. E.
Awbery, Stan Evans, Albert Hynd, H. (Accrington)
Bacon, Miss Alice Fernyhough, E. Hynd, John (Attercliffe)
Baxter, William (Stirlingshire, W.) Fletcher, Eric Jay, Rt. Hon. Douglas
Beaney, Alan Foot, Dingle Jeger, George
Benn, Hn. A. Wedgwood (Brist'l, S. E.) Forman, J. C. Jones, Dan (Burnley)
Benson, Sir George Fraser, Thomas (Hamilton) Jones, Jack (Rotherham)
Blackburn, F. George, Lady Megan Lloyd Jones, J. Idwal (Wrexham)
Blyton, William Ginsburg, David Jones, T. W. (Merioneth)
Bowden, Herbert W. (Leics, S.W.) Gordon Walker, Rt. Hon. P. C. King, Dr. Horace
Boyden, James Gourlay, Harry Lawson, George
Braddock, Mrs. E. M. Greenwood, Anthony Lewis, Arthur (West Ham, N.)
Broughton, Dr. A. D. D. Grey, Charles Logan, David
Castle, Mrs. Barbara Griffiths, Rt. Hon. James (Llanelly) Loughlin, Charles
Cliffe, Michael Grimond, J. Mabon, Dr. J. Dickson
Craddock, George (Bradford, S.) Gunter, Ray McCann, John
Cronin, John Hall, Rt. Hon. Glenvil (Colne Valley) MacColl, James
Cullen, Mrs. Alice Hamilton, William (West Fife) McInnes, James
Davies, Rt. Hn. Clement (Montgomery) Hannan, William McKay, John (Wallsend)
Davies, Ifor (Gower) Hart, Mrs. Judith Mackie, John
Deer, George Hayman, F. H. Mahon, Simon
Delargy, Hugh Herbison, Miss Margaret Mallalieu, E. L. (Brigg)
Dempsey, James Holman, Percy Manuel, A. C.
Diamond, John Holt, Arthur Mapp, Charles
Dodds, Norman Houghton, Douglas Marsh, Richard
Dugdale, Rt. Hon. John Hoy, James H. Mendelson, J. J.
Millan, Bruce Rogers, G. H. R. (Kensington, N.) Thornton, Ernest
Mitchison, G. R. Ross, William Thorpe, Jeremy
Monslow, Walter Silverman, Sydney (Nelson) Timmons, John
Morris, John Skeffington, Arthur Wade, Donald
Noel-Baker, Francis (Swindon) Slater, Mrs. Harriet (Stoke, N.) Ward, Dame Irene (Tynemouth)
Oram, A, E. Slater, Joseph (Sedgefield) Watkins, Tudor
Paget, R. T. Small, William Weitzman, David
Pannell, Charles (Leeds, W.) Smith, Ellis (Stoke, S.) Wells, William (Walsall, N.)
Pargiter, G. A. Sorensen, R. W. Wheeldon, W. E.
Pavitt, Laurence Soskice, Rt. Hon. Sir Frank Whitlock, William
Pentland, Norman Spriggs, Leslie Williams, D. J. (Neath)
Popplewell, Ernest Stewart, Michael (Fulham) Williams, W. R. (Openshaw)
prentice, R. E. Stonehouse, John Willis, E. G. (Edinburgh, E.)
Price, J. T. (Westhoughton) Stones, William Wilson, Rt. Hon. Harold (Huyton)
Probert, Arthur Stross, Dr. Barnett (Stoke-on-Trent, C.) Winterbottom, R. E.
Randall, Harry Summerskill, Dr. Rt. Hon. Edith Woof, Robert
Rankin, John Swain, Thomas Yates, Victor (Ladywood)
Redhead, E. C. Swingler, Stephen
Reid, William Symonds, J. B. TELLERS FOR THE AYES:
Roberts, Albert (Normanton) Taylor, Bernard (Mansfield) Mr. Charles Howell and
Roberts, Goronwy (Caernarvon) Taylor, John (West Lothian) Mr Sydney Irving.
NOES
Agnew, Sir Peter Fraser, Ian (Plymouth, Sutton) Maddan, Martin
Aitken, W. T. Freeth, Denzil Maginnis, John E.
Allason, James Gammans, Lady Markham, Major Sir Frank
Amory, Rt. Hn. D. Heathcoat (Tiv'tn) Gardner, Edward Matthews, Gordon (Meriden)
Ashton, Sir Hubert George, J. C. (Pollok) Mawby, Ray
Balniel, Lord Glover, Sir Douglas Montgomery, Fergus
Barber, Anthony Glyn, Dr. Alan (Clapham) Morgan, William
Barter, John Godber, J. B. Nabarro, Gerald
Batsford, Brian Gower, Raymond Neave, Airey
Baxter, Sir Beverley (Southgate) Grant, Rt. Hon. William (Woodside) Nicholson, Sir Godfrey
Bidgood, John C. Grant-Ferris, Wg Cdr. R. (Nantwich) Osborn, John (Hallam)
Biggs-Davison, John Green, Alan Osborne, Cyril (Louth)
Bingham, R. M. Gresham Cooke, R, Page, A. J. (Harrow, West)
Bishop, F. P. Grosvenor, Lt.-Col. R. G. Page, Graham
Bossom, Clive Hall, John (Wycombe) Pannell, Norman (Kirkdale)
Box, Donald Hamilton, Michael (Wellingborough) Partridge, E.
Boyle, Sir Edward Harris, Reader (Heston) Pearson, Frank (Clitheroe)
Brewis, John Harrison, Col. J. H. (Eye) Peel, John
Bromley-Davenport, Lt.-Col. W. H. Harvey, Sir Arthur Vere (Macolesf'd) Percival, Ian
Brooman-White, R. Harvey, John (Walthamstow, E.) Peyton, John
Browne, Percy (Torrington) Harvie Anderson, Miss Pickthorn, Sir Kenneth
Bryan, Paul Heald, Rt. Hon. Sir Lionel Pike, Miss Mervyn
Bullard, Denys Heath, Rt. Hon. Edward Pilkington, Capt. Richard
Bullus, Wing Commander Eric Hendry, Forbes Pitman, I. J.
Butcher, Sir Herbert Hicks Beach, Maj. W. Pott, Percivall
Campbell, sir David (Belfast, S.) Hiley, Joseph Powell J. Enoch
Carr, Compton (Barons Court) Hill, Mrs. Eveline (Wythenshawe) Prior, J. M. L.
Chichester-Clark, R. Hill, J. E. B. (S. Norfolk) Proudfoot, Wilfred
Clark, Henry (Antrim, N.) Hinohingbrooke, Viscount Rawlimon, Peter
Clark, William (Nottingham, S.) Hirst, Geoffrey Redmayne, Rt. Hon. Martin
Collard, Richard Hocking, Philip N. Rees, Hugh
Cooke, Robert Holland, Philip Rees-Davies, W. R.
Cordeaux, Lt.-Col. J. K. Hollingworth, John Renton, David
Cordle, John Hornby, R. P. Ridley, Hon. Nicholas
Corfield, F. V. Howard, John (Southampton, Test) Ridsdale, Julian
Coulson, J. M. Hughes Hallett, Vice-Admiral John Robinson, Sir Roland (Blackpool, S.)
Courtney, Cdr. Anthony Hughes-Young, Michael Roots, William
Craddock, Sir Beresford Hutchison, Michael Clark Ropner, Col. Sir Leonard
Critchley, Julian Irvine, Bryant Godman (Rye) Royle, Anthony (Richmond, Surrey)
Crosthwaite-Eyre, Col. O. E. Jackson, John Scott-Hopkins, James
Curran, Charles James, David Sharples, Richard
Currie, G. B. H. Johnson, Dr. Donald (Carlisle) Shaw, M.
Dance, James Johnson, Eric (Blackley) Skeet, T. H. H.
d'Avigdor-Goldsmid, Sir Henry Joseph, Sir Keith Smith, Dudley(Br'ntf rd & Chiswick)
Deedes, W. F. Kerby, Capt. Henry Spearman, Sir Alexander
de Ferranti, Basil Kerr, Sir Hamilton Speir, Rupert
Donaldson, Cmdr. C. E. M. Kimball, Marcus Stevens, Geoffrey
Doughty, Charles Kirk, Peter Steward, Harold (Stockport, S.)
Drayson, G. B. Leavey, J. A. Stoddard-Scott, Col. Sir Malcolm
du Cann, Edward Legge-Bourke, Maj. Sir Harry Storey, Sir Samuel
Duncan, Sir James Lewis, Kenneth (Rutland) Studholme, Sir Henry
Elliott, R. W. Lilley, F. J. P. Summers, Sir Spencer (Aylesbury)
Emery, Peter Litchfield, Capt. John Sumner, Donald (Orpington)
Errington, Sir Eric Longden, Gilbert Talbot, John E.
Farey-Jones, F. W. Loveys, Walter H. Temple, John M.
Fair, John Lucas-Tooth, Sir Hugh Thatcher, Mrs. Margaret
Fell, Anthony McLaren, Martin Thomas, Peter (Conway)
Finlay, Graeme McLaughlin, Mrs. Patricia Thornton-Kemsley, Sir Colin
Fisher, Nigel MacLeod, John (Ross & Cromarty) Tiley, Arthur (Bradford, W.)
Fletcher-Cooke, Charles McMaster, Stanley R. Turner, Colin
Forrest, George Macpherson, Niall (Dumfries) Turton, Rt. Hon. R. H.
Tweedsmuir, Lady Wells, John (Maidstone) Woodnutt, Mark
van Straubenzee, W. R. Whitelaw, William Woollam, John
Vaughan-Morgan, Sir John Williams, Dudley (Exeter) Worsley, Marcus
Victors, Miss Joan Williams, Paul (Sunderland, S.)
Wakefield, Edward (Derbyshire, W.) Wilson, Geoffrey (Truro) TELLERS FOR THE NOES:
Wall, Patrick Wise, A. R. Mr. Gibson-Watt and
Watts, James Wolrige-Gordon, Patrick Mr. Michael Noble.
Webster, David Woodhouse, C. M.
Mr. Amory

The hour is getting late and we have put in a good many hours of honest toil. We have not got quite as far as I had hoped, but on the other hand we have made reasonable progress. There is a general understanding throughout the Committee that we ought to complete the Committee stage tomorrow evening. If that is so, we can reasonably postpone further consideration until tomorrow.

Therefore, I beg to move, That the Chairman do report Progress and ask leave to sit again.

Question put and agreed to.

Committee report Progress; to sit again Tomorrow.