§ 6.45 p.m.
§ The Solicitor-GeneralI beg to move, in page 40, line 41, to leave out from
§
"who" to "accounts" in line 42 and to insert:
assists in or induces the making or delivery for any purposes of income tax of any".
§ Perhaps it would be convenient to take with this Amendment that in page 40, line 43.
§ The Solicitor-GeneralThe purpose of these Amendments is to make it perfectly clear that a person Who assists another in making an incorrect return or claim for relief, or in submitting incorrect accounts, will not be liable to a penalty under the Clause unless he knows that the return, etc., is incorrect. The Clause as drawn has that effect, but we thought it right to make the matter absolutely clear by tabling the Amendments, which are to the same effect as those tabled by hon. Members on both sides.
§ Mr. MitchisonI should like to thank the Solicitor-General for expressing in 22 words what we said in one. We put our one first, but no doubt the hon. and learned Gentleman was more conscious that this is the cricket season.
§ Mr. HirstI should like to join in what the hon. and learned Member for Kettering (Mr. Mitchison) has said, although my Amendment was not limited to one word. We are grateful to my hon. and learned Friend for what has has done.
§ Amendment agreed to.
§
Further Amendment made: In page 40, line 43, leave out "for any purposes of income tax" and insert:
which he knows to be incorrect".—[The Solicitor-General.]
§ Amendment proposed: In page 40, line 44, leave out "five hundred" and insert "one thousand".—[Mr. Mitchison.]
§ Question put, That "five hundred" stand part of the Clause:—
§ The Committee divided: Ayes 238, Noes 165.
1249| Division No. 103.] | AYES | [6.49 p.m. |
| Aitken, W. T. | Barlow, Sir John | Berkeley, Humphry |
| Allason, James | Barter, John | Bevins, Rt. Hon. Reginald (Toxteth) |
| Alport, C. J. M. | Batsford, Brlan | Bidgood, John C. |
| Amory, Rt. Hn. D. Heathcoat (Tiv'tn) | Baxter, Sir Beverley (Southgate) | Birch, Rt. Hon. Nigel |
| Ashton, Sir Hubert | Beamish, Col Tufton | Bishop, F. P |
| Atkins, Humphrey | Bell, Ronald (S. Bucks.) | Bossom, Clive |
| Balniel, Lord | Bennett, F. M. (Torquay) | Bourne-Arton, A. |
| Barber, Anthony | Bennett, Dr. Reginald (Gos & Fhm) | Bowen, Roderic (Cardigan) |
| Box, Donald | Hocking, Philip N. | Pickthorn, Sir Kenneth |
| Boyle, Sir Edward | Holland, Philip | Pike, Miss Mervyn |
| Braine, Bernard | Hollingworth, John | Pilkington, Capt. Richard |
| Brewis, John | Hope, Rt. Hon. Lord John | Pitman, I. J. |
| Brooke, Rt. Hon. Henry | Hopkins, Alan | Pitt, Miss Edith |
| Brooman-White, R. | Hornby, R. P. | Pott, Percivall |
| Browne, Percy (Torrington) | Hornsby-Smith, Rt. Hon. Patricia | Powell, J. Enoch |
| Bullard, Denys | Howard, Gerald (Cambridgeshire) | Prior-Palmer, Brig. Sir Otho |
| Burden, F.A. | Howard, John (Southampton, Test) | Proudfoot, Wilfred |
| Butcher, Sir Herbert | Hughes-Young, Michael | Ramsden, James |
| Butler, Rt. Hn. R. A. (Saffron Walden) | Hutchison, Michael Clark | Rawlinson, Peter |
| Carr, Compton (Barons Court) | Iremonger, T. L. | Redmayne, Rt. Hon. Martin |
| Carr, Robert (Mitcham) | Irvine, Bryant Godman (Rye) | Rees, Hugh |
| Cary, Sir Robert | Jackson, John | Rees-Davies, W. R. |
| Channon, H.P.G. | James, David | Renton, David |
| Chataway, Christopher | Jenkins, Robert (Dulwich) | Ridley, Hon. Nicholas |
| Clark, Henry (Antrim, N.) | Jennings, J. C. | Ridsdale, Julian |
| Clark, William (Nottingham, S.) | Johnson, Dr. Donald (Carlisle) | Roberts, Sir Peter (Heeley) |
| Clarke, Brig Terence (Portsmth, W.) | Johnson, Eric (Blackley) | Roots, William |
| Cleaver, Leonard | Joseph, Sir Keith | Ropner, Col. Sir Leonard |
| Collard, Richard | Kerans, Cdr. J. S. | Scott-Hopkins, James |
| Cooke, Robert | Kerby, Capt. Henry | Sharples, Richard |
| Cooper, A. E. | Kerr, Sir Hamilton | Shaw, M. |
| Cordeaux, Lt.-Col. J. K. | Kimball, Marcus | Shepherd, William |
| Cordle, John | Kitson, Timothy | Simon, Sir Jocelyn |
| Corfield, F. V. | Lambton, Viscount | Smith, Dudley (Br'ntf'rd & Chiswick) |
| Costain, A. P. | Langford-Holt, J. | Smyth, Brig. Sir John (Norwood) |
| Coulson, J. M | Leavey, J. A. | Speir, Rupert |
| Curran, Charles | Leburn, Gilmour | Stevens, Geoffrey |
| Currie, G. B. H. | Legge-Bourke, Mal. H. | Steward, Harold (Stockport, S.) |
| Dalkeith, Earl of | Legh, Hon. Peter (Petersfield) | Stodart, J. A. |
| d'Avigdor-Goldsmid, Sir Henry | Lewis, Kenneth (Rutland) | Stoddart-Scott, Col. Sir Malcolm |
| Deedes, W.F. | Linstead, Sir Hugh | Storey, Sir Samuel |
| de Ferranti, Basil | Litchfield, Capt. John | Studholme, Sir Henry |
| Digby, Simon Wingfield | Longden, Gilbert | Summers, Sir Spencer (Aylesbury) |
| Donaldson, Cmdr. C. E. M. | Loveys, Walter H. | Sumner, Donald (Orpington) |
| Drayson, G. B. | Lucas, Sir Jocelyn (Portsmouth, S.) | Talbot, John E. |
| du Cann, Edward | Lucas-Tooth, Sir Hugh | Tapsell, Peter |
| Duthie, Sir William | McAdden, Stephen | Taylor, Sir Charles (Eastbourne) |
| Emery, Peter | MacArthur, Ian | Teeling, William |
| Emmet, Hon. Mrs. Evelyn | McLaren, Martin | Temple, John M. |
| Errington, Sir Eric | McLaughlin, Mrs. Patricia | Thatcher, Mrs. Margaret |
| Farey-Jones, F.W. | Maclay, Rt. Hon. John | Thomas, Leslie (Canterbury) |
| Finlay, Graeme | Maclean, Sir Fitzroy (Bute&N. Ayrs.) | Thomas, Peter (Conway) |
| Fisher, Nigel | McMaster, Stanley R. | Thomson, Kenneth (Walton) |
| Forrest, George | Maginnis, John E. | Thompson, Richard (Croydon, S.) |
| Fraser, Ian (Plymouth, Sutton) | Manningham-Buller, Rt. Hn Sir R. | Thorneycroft, Rt. Hon. Peter |
| Freeth, Denzil | Markham, Major Sir Frank | Thomton-Kemsley, Sir Colin |
| Gammans, Lady | Marlowe, Anthony | Tiley, Arthur (Bradford, W.) |
| Gardner, Edward | Marshall, Douglas | Tilney, John (Wavertree) |
| Glyn, Dr. Alan (Clapham) | Marten, Neil | Turton, Rt. Hon. R. H. |
| Glyn, Sir Richard (Dorset, N.) | Matthews, Gordon (Meriden) | Tweedsmuir, Lady |
| Godber, J. B. | Mawby, Ray | van Straubenzee, W.R. |
| Goodhew, Victor | ||
| Gower, Raymond | Maydon, Lt. Cmdr. S. L. G. | Wade, Donald |
| Grant, Rt. Hon William (Woodside) | Montgomery, Fergus | Wakefield, Edward (Derbyshire, W.) |
| Grant-Ferris, Wg Cdr. R.(Nantwich) | Morgan, William | Wakefield, Sir Wavell (St. M'lebone) |
| Green, Alan | Morrison, John | Wall, Patrick |
| Grimond, J. | Nabarro, Gerald | Ward, Dame Irene (Tynemouth) |
| Grimston, Sir Robert | Neave, Alrey | Watts, James |
| Hall, John (Wycombe) | Nicholson, Sir Godfrey | Wells, John (Maidstone) |
| Hamilton, Michael (Wellingborough) | Noble, Michael | Williams, Dudley (Exeter) |
| Harris, Reader (Heston) | Orr-Ewing, C. Ian | Wills, Sir Gerald (Bridgwater) |
| Harrison, Brian (Maidon) | Osborn, John (Hallam) | Wilson, Geoffrey (Truro) |
| Harrison, Col. J. H. (Eye) | Osborne, Cyril (Louth) | Wise, A. R. |
| Harvie Anderson, Miss | Page, A. J.(Harrow, West) | Wolrige-Gordon, Patrick |
| Hay, John | Page, Graham (Crosby) | Wood, Rt. Hon. Richard |
| Heald, Rt. Hon, Sir Lionel | Pannell, Norman (Kirkdale) | Woodhouse, C. M. |
| Henderson, John (Cathcart) | Partridge, E. | Woodnutt, Mark |
| Hendry, Forbes | Pearson, Frank (Clitheroe) | Woollam, John |
| Hicks Beach, Maj. W. | Peel, John | |
| Hill, Mrs. Eveline (Wythenshawe) | Percival, Ian | TELLERS FOR THE AYES: |
| Hirst, Geoffrey | Peyton, John | Mr. J. E. B. Hill and Mr. Whitelaw. |
| NOES | ||
| Abse, Leo | Boyden, James | Corbet, Mrs. Freda |
| Ainsley, William | Brown, Alan (Tottenham) | Craddock, George (Bradford, S.) |
| Awbery, Stan | Brown, Thomas (Ince) | Crosland, Anthony |
| Bacon, Miss Alice | Butler, Herbert (Hackney, C.) | Cullen, Mrs. Alice |
| Baxter, William (Stirlingshire, W.) | Butler, Mrs. Jovce (Wood Green) | Darling, George |
| Bence, Cyril (Dunbartonshire, E.) | Callaghan, James | Davies, G. Elfed (Rhondda, E.) |
| Benson, Sir George | Chapman, Donald | Davies, Harold (Leek) |
| Blyton, William | Chetwynd, George | Davies, Ifor (Gower) |
| Bowden, Herbert W. (Leics, S. W.) | Cliffe, Michael | Davies, S. O. (Merthyr) |
| Deer, George | Loughlin, Charles | Short, Edward |
| Delargy, Hugh | Mabon, Dr. J. Dickson | Silverman, Julius (Aston) |
| Dempsey, James | McCann, John | Silverman, Sydney (Nelson) |
| Diamond, John | MacColl, James | Skeffington, Arthur |
| Dodds, Norman | McInnes, James | Slater, Mrs. Harriet (Stoke, N.) |
| Dugdale, Rt. Hon. John | McKay, John (Wailsend) | Slater, Joseph (Sedgefield) |
| Ede, Rt. Hon. Chuter | Mackie, John | Small, William |
| Edwards, Robert (Bilston) | McLeavy, Frank | Smith, Ellis (Stoke, S.) |
| Edwards, Walter (Stepney) | Mahon, Simon | Sorensen, R. W. |
| Evans, Albert | Manuel, A. C. | Soskice, Rt. Hon. Sir Frank |
| Fitch, Alan | Mason, Roy | Spriggs, Leslie |
| Fletcher, Eric | Mayhew, Christopher | Steele, Thomas |
| Forman, J.C. | Mellish, R. J. | Stonehouse, John |
| Fraser, Thomas (Hamilton) | Mendelson, J. J. | Stones, William |
| Gaitskell, Rt. Hon. Hugh | Millan, Bruce | Strachey, Rt. Hon. John |
| George, J. C. (Pollok) | Mitchison, G. R. | Stross, Dr. Barnett(Stoke-on-Trent, C.) |
| Ginsburg, David | Monslow, Walter | Summerskill, Dr. Rt. Hon. Edith |
| Greenwood, Anthony | Morris, John | Sylvester, George |
| Griffiths, W. (Exchange) | Mort, D. L. | Taylor, Bernard (Mansfield) |
| Hall, Rt. Hon. Glenvil (Colne Valley) | Moyle, Arthur | Thomas, George (Cardiff, W.) |
| Hamilton, William (West Fife) | Neal, Haroid | Thomas, Iorwerth (Rhondda, W.) |
| Hannan, William | Noel-Baker, Francis (Swindon) | Thompson, Dr. Alan (Dunfermline) |
| Hart, Mrs. Judith | Noel-Baker, Rt. Hn. Philip (Derby, S.) | Thornton, Ernest |
| Hayman, F. H. | Oliver, G. H. | Tomney, Frank |
| Herbison, Miss Margaret | Oswald, Thomas | Ungoed-Thomas, Sir Lynn |
| Hilton, A. V. | Owen, Will | Wainwright, Edwin |
| Holman, Percy | Padley, W. E. | Warbey, William |
| Houghton, Douglas | Pannell, Charles (Leeds, W.) | |
| Howell, Charles A. | Pargiter, G. A. | Watkins, Tudor |
| Hughes, Cledwyn (Anglesey) | Paton, John | Weitzman, David |
| Hughes, Emrys (S. Ayrshire) | Pavitt, Laurence | Wells, Percy (Faversham) |
| Hughes, Hector (Aberdeen, N.) | Pearson, Arthur (Pontypridd) | Wells, William (Walsall, N.) |
| Hunter, A. E. | Peart, Frederick | Wheeldon, W. E. |
| Hynd, H. (Accrington) | Pentland, Norman | White, Mrs. Eirene |
| Irvine, A. J. (Edge Hill) | Prentice, R. E. | Willey, Frederick |
| Janner, Barnett | Price, J. T. (Westhoughton) | Williams, D. J. (Neath) |
| Jay, Rt. Hon. Douglas | Proctor, W. T. | Williams, Rev. LI. (Abertillery) |
| Jenkins, Roy (Stechford) | Pursey, Cmdr. Harry | Williams, W. R. (Openshaw) |
| Johnston, Douglas (Paisley) | Randall, Harry | Willis, E. G. (Edinburgh, E.) |
| Jones, Jack (Rotherham) | Rankin, John | Wilson, Rt. Hon. Harold (Huyton) |
| Jones, J. Idwal (Wrexham) | Roberts, Albert (Normanton) | Winterbottom, R. E. |
| Jones, T. W. (Merioneth) | Roberts, Coronwy (Caernarvon) | Woodburn, Rt. Hon. A. |
| Kenyon, Clifford | Robinson, Kenneth (St. Pancras, N.) | Woof, Robert |
| Key, Rt. Hon. C. W. | Rogers, G. H. R. (Kensington, N.) | Yates, victor (Ladywood) |
| Lee, Frederick (Newton) | Ross, William | Zilliacus, K. |
| Lipton, Marcus | Royle, Charles (Salford, West) | |
| Logan, David | Shinwell, Rt. Hon E. | TELLERS FOR THE NOES: |
| Dr. Broughton and Mr. Redhead. |
§ Clause, as amended, ordered to stand part of the Bill.