HC Deb 20 June 1961 vol 642 cc1234-7

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 be 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 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. Mitchison.]

Brought up, and read the First time.

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

The Committee divided: Ayes 184, Noes 259.

Division No. 210.] AYES [6.18 p.m.
Ainsley, William Foot, Michael (Ebbw Vale) Jones, Rt. Hn. A. Creech (Wakefield)
Allaun, Frank (Salford, E.) Fraser, Thomas (Hamilton) Jones, Dan (Burnley)
Allen, Scholefield (Crewe) Gaitskell, Rt. Hon. Hugh Jones, J. Idwal (Wrexham)
Bacon, Miss Alice Ginsburg, David Jones, T. W. (Merioneth)
Baxter, William (Stirlingshire, W.) Gordon Walker, Rt. Hon. P. C. Kelley, Richard
Bence, Cyril Gourlay, Harry Key, Rt. Hon. C. W.
Benson, Sir George Greenwood, Anthony King, Dr. Horace
Blyton, William Grey, Charles Lawson, George
Boardman, H. Griffiths, David (Rother Valley) Ledger, Ron
Bowden, Herbert W. (Leics, S.W.) Griffiths, Rt. Hon. James (Llanelly) Lee, Frederick (Newton)
Boyden, James Grimond, J. Lever, L. M. (Ardwick)
Braddock, Mrs. E. M. Hale, Leslie (Oldham, W.) Lewis, Arthur (West Ham, N.)
Brockway, A. Fenner Hall, Rt. Hn. Glenvil (Colne Valley) Lipton, Marcus
Brown, Rt. Hon. George (Belper) Hamilton, William (West Fife) Logan, David
Butler, Herbert (Hackney, C.) Hannan, William Mabon, Dr. J. Dickson
Butler, Mrs. Joyce (Wood Green) Hart, Mrs. Judith McCann, John
Callaghan, James Hayman, F. H. MacColl, James
Castle, Mrs. Barbara Healey, Denis McInnes, James
Chapman, Donald Henderson, Rt. Hn. Arthur (Rwly Regis) McKay, John (Wallsend)
Chetwynd, George Herbison, Miss Margaret Mackie, John (Enfield, East)
Craddock, George (Bradford, S.) Hewitson, Capt. M. McLeavy, Frank
Crosland, Anthony Hill, J. (Midlothian) Manuel, A. C.
Cullen, Mrs. Alice Hilton, A. V. Mapp, Charles
Darling, George Holman, Percy Marquand, Rt. Hon. H. A.
Deer, George Holt, Arthur Marsh, Richard
de Freitas, Geoffrey Houghton, Douglas Mason, Roy
Diamond, John Howell, Charles A. (Perry Barr) Mayhew, Christopher
Dodds, Norman Hoy, James H. Mellish, R. J.
Donnelly, Desmond Hughes, Emrys (S. Ayrshire) Millan, Bruce
Driberg, Tom Hughes, Hector (Aberdeen, N.) Milne, Edward J.
Dugdale, Rt. Hon. John Hunter, A. E. Mitchison, G. R.
Ede, Rt. Hon. C. Hynd, H. (Accrington) Monslow, Walter
Edelman, Maurice Irvine, A. J. (Edge Hill) Moody, A. S.
Edwards, Robert (Bilston) Irving, Sydney (Dartford) Mort, D. L.
Edwards, Walter (Stepney) Janner, Sir Barnett Moyle, Arthur
Evans, Albert Jay, Rt. Hon. Douglas Mulley, Frederick
Fernyhough, E. Jeger, George Neal, Harold
Fitch, Alan Jenkins, Roy (Stechford) Noel-Baker, Francis (Swindon)
Fletcher, Eric Johnson, Carol (Lewisham, S.) Noel-Baker, Rt. Hn. Philip (Derby, S.)
Oliver, G. H. Ross, William Taylor, John (West Lothian)
Oram, A. E. Short, Edward Thompson, Dr. Alan (Dunfermline)
Owen, Will Silverman, Julius (Aston) Thomson, G. M. (Dundee, E.)
Paget, R. T. Silverman, Sydney (Nelson) Thornton, Ernest
Pannell, Charles (Leeds, W.) Skeffington, Arthur Timmons, John
Parker, John Slater, Mrs. Harriet (Stoke, N.) Tomney, Frank
Parkin, B. T. Slater, Joseph (Sedgefield) Ungoed-Thomas, Sir Lynn
Pavitt, Laurence Small, William Wade, Donald
Pearson, Arthur (Pontypridd) Smith, Ellis (Stoke, S.) Wainwright, Edwin
Peart, Frederick Sorensen, R. W. Warbey, William
Pentland, Norman Soskice, Rt. Hon. Sir Frank Walls, Percy (Faversham)
Popplewell, Ernest Spriggs, Leslie Whitlock, William
Prentice, R. E. Steele, Thomas Wilcock, Group Capt. C. A. B.
Price, J. T. (Westhoughton) Stewart, Michael (Fulham) Wilkins, W. A.
Probert, Arthur Stonehouse, John Willey, Frederick
Proctor, W. T. Stones, William Willis, E. G. (Edinburgh, E.)
Pursey, Cmdr. Harry Strachey, Rt. Hon. John Wilson, Rt. Hon. Harold (Huyton)
Reid, William Strauss, Rt. Hn. G. R. (Vauxhall) Winterbottom, R. E.
Roberts, Albert (Normanton) Stross, Dr. Barnett (Stoke-on-Trent, C.) Woodburn, Rt. Hon. A.
Roberts, Goronwy (Caernarvon) Swingler, Stephen Woof, Robert
Robertson, John (Paisley) Sylvester, George Yates, Victor (Ladywood)
Robinson, Kenneth (St. Pancras, N.) Symonds, J. B.
Rogers, G. H. R. (Kensington, N.) Taylor, Bernard (Mansfield) TELLERS FOR THE AYES:
Dr. Broughton and Mr. Redhead.
NOES
Agnew, Sir Peter Digby, Simon Wingfield Iremonger, T. L.
Aitken, W. T. Donaldson, Cmdr. C. E. M. Irvine, Bryant Godman (Rye)
Allan, Robert (Paddington, S.) du Cann, Edward Jackson, John
Arbuthnot, John Duncan, Sir James James, David
Atkins, Humphrey Duthie, Sir William Jenkins, Robert (Dulwich)
Balniel, Lord Eccles. Rt. Hon. Sir David Johnson, Eric (Blackley)
Barber, Anthony Eden, John Johnson Smith, Geoffrey
Barter, John Elliot, Capt. Walter (Carshalton) Jones, Rt. Hn. Aubrey (Hall Green)
Batsford, Brian Elliott, R.W. (Nwcstle-upon-Tyne, N.) Kaberry, Sir Donald
Baxter, Sir Beverley (Southgate) Emery, Peter Kerby, Capt. Henry
Beamish, Col. Sir Tufton Emmet, Hon. Mrs. Evelyn Kirk, Peter
Bed, Ronald Errington, Sir Eric Kitson, Timothy
Bennett, F. M. (Torquay) Farey-Jones, F. W. Lagden, Godfrey
Bennett, Dr. Reginald (Gos & Fhm) Finlay, Graeme Lambton, Viscount
Bidgood, John C. Fisher, Nigel Langford-Holt, J.
Biggs-Davison, John Fraser, Ian (Plymouth, Sutton) Leather, E. H. C.
Birch, Rt. Hon. Nigel Freeth, Denzil Leavey, J. A.
Bishop, F. P. Gammans, Lady Legge-Bourke, Sir Harry
Black, Sir Cyril Gardner, Edward Lewis, Kenneth (Rutland)
Bossom, Clive Glover, Sir Douglas Lindsay, Martin
Bourne-Arton, A. Glyn, Dr. Alan (Clapham) Linstead, Sir Hugh
Boyle, Sir Edward Goodhart, Philip Litchfield, Capt. John
Braine, Bernard Goodhew, Victor Lloyd, Rt. Hon. Selwyn (Wirral)
Brewis, John Gough, Frederick Longden, Gilbert
Brooman-White, R. Grant, Rt. Hon. William Loveys, Walter H.
Browne, Percy (Torrington) Grant-Ferris, Wg. Cdr. R. Lucas, Sir Jocelyn
Bryan, Paul Green, Alan Lucas-Tooth, Sir Hugh
Buck, Antony Grimston, Sir Robert McAdden, Stephen
Burden, F. A. Grosvenor, Lt.-Col. R. G. MacArthur, Ian
Butcher, Sir Herbert Gurden, Harold McLaren, Martin
Campbell, Sir David (Belfast, S.) Hall, John (Wycombe) McLaughlin, Mrs. Patricia
Campbell, Gordon (Moray & Nairn) Hamilton, Michael (Wellingborough) Maclay, Rt. Hon. John
Carr, Compton (Barons Court) Harris, Frederic (Croydon, N.W.) Maclean, Sir Fitzroy (Bute & N. Ayrs.)
Carr, Robert (Mitcham) Harris, Reader (Heston) MacLeod, John (Ross & Cromarty)
Cary, Sir Robert Harrison, Col. Sir Harwood (Eye) McMaster, Stanley R.
Channon, H. P. G. Harvey, Sir Arthur Vere (Macclesf'd) Macmillan, Maurice (Halifax)
Chichester-Clarke, R. Harvey, John (Walthamstow, E.) Macpherson, Niall (Dumfries)
Clark, Henry (Antrim, N.) Harvie Anderson, Miss Maddan, Martin
Clark, William (Nottingham, S.) Hastings, Stephen Maginnis, John E.
Clarke, Brig. Terence (Portsmth, W.) Hay, John Markham, Major Sir Frank
Cleaver, Leonard Heald, Rt. Hon. Sir Lionel Marlowe, Anthony
Cole, Norman Henderson, John (Cathcart) Marshall, Douglas
Cooke, Robert Henderson-Stewart, Sir James Marten, Neil
Cooper-Key, Sir Neill Hendry, Forbes Matthews, Gordon (Meriden)
Cordeaux, Lt.-Col. J. K. Hiley, Joseph Mawby, Ray
Corfield, F. V. Hill, Mrs. Eveline (Wythenshawe) Maxwell-Hyslop, R. J.
Costain, A P. Hinchingbrooke, Viscount Mills, Stratton
Coulson, J. M. Hirst, Geoffrey Montgomery, Fergus
Craddock, Sir Beresford Holland, Philip More, Jasper (Ludlow)
Critchley, Julian Hollingworth, John Morrison, John
Crosthwaite-Eyre, Col. Sir Oliver Hopkins, Alan Nabarro, Gerald
Cunningham, Knox Hornby, R. P. Nicholson, Sir Godfrey
Curran, Charles Hornsby-Smith, Rt. Hon. Patricia Noble, Michael
Currie, G. B. H. Howard, Hon. G. R. (St. Ives) Nugent, Sir Richard
Dalkeith, Earl of Howard, John (Southampton, Test) Oakshott, Sir Hendrie
Dance, James Hughes Hallett, Vice-Admiral John Orr, Capt. L. P. S.
d'Avigdor-Goldsmid, Sir Henry Hughes-Young, Michael Orr-Ewing, C. Ian
Deedes, W. F. Hulbert, Sir Norman Osborn, John (Hallam)
de Ferranti, Basil Hurd, Sir Anthony Osborne, Sir Cyril (Louth)
Page, John (Harrow, West) Seymour, Leslie Turton, Rt. Hon. R. H.
Page, Graham (Crosby) Sharples, Richard van Straubenzee, W. R.
Pannell, Norman (Kirkdale) Shaw, M. Vaughan-Morgan, Rt. Hon. Sir John
Partridge, E. Skeet, T. H. H. Vickers, Miss Joan
Pearson, Frank (Clitheroe) Smith, Dudley (Br'ntf'rd & Chiswick) Vosper, Rt. Hon. Dennis
Peel, John Smithers, Peter Wakefield, Edward (Derbyshire, W.)
Percival, Ian Spearman, Sir Alexander Walder, David
Peyton, John Speir, Rupert Walker, Peter
Pickthorn, Sir Kenneth Stanley, Hon. Richard Walker-Smith, Rt, Hon. Sir Derek
Pilkington, Sir Richard Stevens, Geoffrey Wall, Patrick
Pitt, Miss Edith Steward, Harold (Stockport, S.) Ward, Dame Irene
Pott, Percivall Stodart, J. A. Watkinson, Rt. Hon. Harold
Powell, Rt. Hon. J. Enoch Stoddart-Scott, Col. Sir Malcolm Webster, David
Price, David (Eastleigh) Studholme, Sir Henry Whitelaw, William
Prior-Palmer, Brig. Sir Otho Summers, Sir Spencer (Aylesbury) Williams, Dudley (Exeter)
Profumo, Rt. Hon. John Talbot, John E. Williams, Paul (Sunderland, s.)
Proudfoot, Wilfred Tapsell, Peter Wills, Sir Gerald (Bridgwater)
Pym, Francis Taylor, Sir Charles (Eastbourne) Wilson, Geoffrey (Truro)
Quennell, Miss J. M. Taylor, Edwin (Bolton, E.) Wise, A. R.
Ramsden, James Teeling, William Woodhouse, C. M.
Rawlinson, Peter Temple, John M. Woodnutt, Mark
Redmayne, Rt. Hon. Martin Thatcher, Mrs. Margaret Woollam, John
Rees-Davies, W. R. Thomas, Leslie (Canterbury) Worsley, Marcus
Renton, David Thompson, Kenneth (Walton) Yates, William (The Wrekin)
Ridsdale, Julian Thompson, Richard (Croydon, S.)
Robertson, Sir D. (C'thn's & S'th'ld) Thorneycroft, Rt. Hon. Peter TELLERS FOR THE NOES:
Robinson, Sir Roland (Blackpool, S.) Thornton-Kemsley, Sir Colin Mr. Gibson-Watt and
Ropner, Col. Sir Leonard Tiley, Arthur (Bradford, W.) Mr. J. E. B. Hill.
Russell, Ronald Turner, Colin