§ Mr. du CannI beg to move, in page 28, line 31, to leave out from "made" to "as" in line 32.
It might be for the convenience of the House, Mr. Deputy-Speaker, if we considered with this Amendment the Amendment in line 37.
§ Mr. du CannThese Amendments correct a draftingslip in the Clause which deals with Income Tax deductions allowed in respect of tithe redemption annuities.
Under the Clause, as drafted, relief is to be given against the taxpayer's income for the year in which the instalment is paid, so that if it is paid late the relief is given in the wrong year. The Amendments put this right by giving the relief for payments which are made as instalments of tithe redemption annuities against the payer's income for the tax year in which the instalment becomes; payable. The basis of relief is thus the same as the basis under Section 97 of the Income Tax Act, 1952.
This is a very simple point. The hon. Member for Sowerby (Mr. Houghton) has asked us to tell him when matters have been brought to our attention by learned bodies and professional associations. This mistake in drafting was discovered in the Inland Revenue. I know that he would wish the Inland Revenue to have the credit for that.
§ Amendment agreed to.
§
Further Amendment made: In line 37, leave out "in which it is made" and insert:
of assessment in which (he instalment becomes payable".—[Mr. du Cann.]
§ 10.35 p.m.
§ Mr. CallaghanI beg to move, That further consideration of the Bill, as amended, be now adjourned.
We have now reached the normal adjourning time for the House. We have had a hard day at it. We are now scampering through a lot of Amendments. The Solicitor-General's explanations are pellucidly clear and the 1482 explanations of the Economic Secretary are, as always, couched in the most courteous language. We have not had a great deal from the Chancellor of the Exchequer, who is no doubt keeping himself in reserve for later. I think we are entitled to ask the Government what their intentions are. We have left it until now because we have now reached the end of this very formidable Part on Schedule A. There is a great deal more still to be done. We warned the Chancellor that this position would be reached. I think that everyone will acquit the House of obstruction. During the last two or three hours Government back benchers have had their fill of the debating time. I do not wish to deny them their fill of debating time. I only say that they cannot have their cake and eat it. If the Government are to encourage their own back benchers to move Amendments, they will have to allow extra time to the House for the consideration of the Bill. I am not opposed to that, but it is a fact which has to be taken into account.
The next Amendment but one—that in page 34, line 39—is another Conservative Amendment. That is absolutely proper. No one would seek to deny the moving of the Amendment, After that, we shall have a very important discussion, for which perhaps the former Chancellor has arrived, on the question of what we call the grey areas, namely, development districts, which will take a very considerable time, because a number of hon. Members on both sides—I wonder whether I am right in thinking that the former Chancellor will join in the debate—will want to make points. There is a great deal more to be done. No one is more conscious of this than I am.
Is it the Chancellor's intention to drive us through the night, or does he have some other proposal to make which will enable us to adjourn at a reasonable early hour tonight and resume consideration of the Bill either tomorrow or on Friday, or whenever else the Government seek to put it back? No one will deny that we have got through a lot of work today. We have dealt with many Amendments. The speeches have been cogent and to the point. They have been forthcoming from both sides, and at the end of the normal Parliamentary day we are entitled 1483 to ask the Chancellor what his intentions are.
§ The Chancellor of the Exchequer (Mr. Reginald Maudling)I would not quarrel with much of what the hon. Member for Cardiff, South-East (Mr. Callaghan) has said. My impression is that we are now making very good progress. I thought we would have a very good chance of finishing the Bill. [Hon. Members: "Oh."] Yes. It is only fair to say that I have not asked the Committee in the Committee stage to sit late on the Bill. It has passed through very smoothly and there has been reasonable discussion on both sides without any late sittings. There are two substantive matters which will arise in the course of the subsequent discussion.
On the time taken by the two sides, up till about a quarter to nine we were engaged entirely on points put forward by
§ the Opposition—important points. I agree, new Clauses and Amendments. That is a fair point to make in reply to the hon. Gentleman. My impression is that we have got through a very great volume of work. I have not asked the House to sit late on the Bill on any previous occasion. It would be reasonable to proceed, and I think that we could by concentration and brevity conclude the business.
§ Mr. CallaghanI must say—
§ Mr. CallaghanBy leave of the House? I will not bother.
§ Question put, That further consideration of the Bill, as amended, be now adjourned: —
§ The House divided: Ayes, 112, Noes 163.
1485| Division No. 151.] | AYES | [10.40 p.m. |
| Abse, Leo | Hamilton, William (West Fife) | Oswald, Thomas |
| Ainsley, William | Hannan, William | Parker, John |
| Allaun, Frank (Salford, E.) | Harper, Joseph | Parkin, B. T. |
| Awbery, Stan (Bristol, Central) | Hayman, F. H, | Pearson, Arthur (Pontypridd) |
| Barnett, Guy | Herbison, Miss Margaret | Probert, Arthur |
| Bennett, J. (Glasgow, Bridgeton) | Hill, J. (Midlothian) | Redhead, E. C. |
| Blackburn, F. | Holman, Percy | Rees, Merlyn (Leeds, S.) |
| Bottomley, Rt. Hon. A. G. | Houghton, Douglas | Reynolds, G. W. |
| Bowden, Rt. Hn. H. W. (Leics,S.W.) | Hoy, James H. | Rhodes, H. |
| Braddock, Mrs. E. M. | Hughes, Cledwyn (Anglesey) | Robertson, John (Paisley) |
| Bradley, Tom | Hunter, A. E. | Robinson, Kenneth (St. Pancras, N.) |
| Bray, Dr. Jeremy | Hynd, John (Attercliffe) | Rogers, G. H. R. (Kensington, N.) |
| Brown, Rt. Hon. George (Belper) | Janner, Sir Barnett | Ross, William |
| Callaghan, James | Jay, Rt. Hon, Douglas | Silverman, Julius (Aston) |
| Carmichael, Neil | Jenkins, Roy (Stechford) | Skeffington, Arthur |
| Castle, Mrs. Barbara | Jones, Dan (Burnley) | Small, William |
| Corbet, Mrs. Freda | Jones, T. W. (Merioneth) | Sorensen, R. W. |
| Craddock, George (Bradford, S.) | Kelley, Richard | Soskice, Rt. Hon. Sir Frank |
| Cronin, John | King, Dr. Horace | Spriggs, Leslie |
| Dalyell, Tam | Lawson, George | Stewart, Michael (Fulham) |
| Davies, G. Elfed (Rhondda, E.) | Ledger, Ron | Stones, William |
| Dempsey, James | Lever, L. M. (Ardwick) | Swingler, Stephen |
| Diamond, John | Lewis, Arthur (West Ham, N.) | Taverne, D. |
| Duffy, A. E. P. | Loughlin, Charles | Thomas, George (Cardiff, W.) |
| Edelman, Maurice | McBride, M. | Thomas, Iorwerth (Rhondda, W.) |
| Edwards, Robert (Bilston) | MacColl, James | Thompson, Dr. Alan (Dunfermline) |
| Fernyhough, E. | McInnes, James | Tomney, Frank |
| Fitch, Alan | Mallalieu, E. L. (Brigg) | Watkins, Tudor |
| Fletcher, Eric | Manuel, Archie | Wigg, George |
| Foot, Dingle (Ipswich) | Mapp, Charles | Wilkins, W. A. |
| Forman, J. C. | Mason, Roy | Williams, LI. (Abertillery) |
| Galpern, Sir Myer | Mendelson, J. J. | Willis, E. G. (Edinburgh, E.) |
| George, Lady M eganLloyd(Crmrthn) | Millan, Bruce | Winterbottom, R. E. |
| Ginsburg, David | Milne, Edward | Woof, Robert |
| Gourlay, Harry | Mitchison, G. R. | |
| Greenwood, Anthony | Morris, John | TELLERS FOR THE AYES: |
| Grey, Charles | Noel-Baker, Rt.Hn.Philip(Derby,S.) | Mr. McCann and Mr. Ifor Davies |
| Griffiths, W. (Exchange) | O'Malley, B. K. | |
| Hale, Leslie (Oldham, W.) | Oram, A. E. | |
| NOES | ||
| Allan, Robert (Paddington, S.) | Barber, Anthony | Biggs-Davison, John |
| Allason, James | Barter, John | Bishop, F. P. |
| Ashton, Sir Hubert | Batsford, Brian | Black, Sir Cyril |
| Awdry, Daniel (Chippenham) | Bennett, F. M. (Torquay) | Bourne-Arton, A. |
| Balniel, Lord | Biffen, John | Boyd-Carpenter, At. Hon. John |
| Brewis, John | Heald, Rt. Hon. Sir Lionel | Pitman, Sir James |
| Bromley-Davenport,Lt.-Col. Sir Walter | Hendry, Forbes | Powell, Rt. Hon. J. Enoch |
| Brown, Alan (Tottenham) | Hirst, Geoffrey | Prior, J. M. L. |
| Cary, Sir Robert | Hobson, Rt. Hon. Sir John | Prior-Palmer, Brig. Sir Otho |
| Chataway, Christopher | Holland, Philip | Pym, Francis |
| Chichester, Clark, R. | Hollingworth, John | Rawlinson, Sir Peter |
| Clark, Henry (Antrim, N.) | Hooson, H. E. | Rees, Hugh (Swansea, W.) |
| Clark, William (Nottingham, S.) | Hope, Rt. Hon. Lord John | Rees-Davies, W. R. (Isle of Thanet) |
| Cleaver, Leonard | Hornby, R. P. | Ridley, Hon. Nicvholas |
| Cooper-Key, Sir Neill | Howard, John (Southampton, Test) | Ridsdale, Julian |
| Corfield, F. V. | Hughes-Young, Michael | Rodgers, John (Sevenoaks) |
| Costain, A. P. | Hurd, Sir Anthony | Roots, William |
| Coulson, Michael | Iremonger, T. L. | St. Clair, M. |
| Craddock, Sir Beresford (Spelthorne) | Irvine, Bryant Godman (Rye) | Scott-Hopkins, James |
| Crawley, Aidan | Johnson, Eric (Blackley) | Seymour, Leslie |
| Critchley, Julian | Johnson Smith, Geoffrey | Sharples, Richard |
| Currie, G. B. H. | Jones, Arthur (Northants, S.) | Skeet, T. H. H. |
| Dalkeith, Earl of | Joseph, Rt. Hon. Sir Keith | Smith, Dudley (Br'ntf'd & Chiswick) |
| d'Avigdor-Goldsmid, Sir Henry | Kerans, Cdr. J. S. | Smithers, Peter |
| Deedes, Rt. Hon. W. F. | Kerr, Sir Hamilton | Speir, Rupert |
| Donaldson, Cmdr. C. E. M. | Kershaw, Anthony | Steward, Harold (Stockport, S.) |
| Drayson, G. B. | Kitson, Timothy | Stodart, J. A. |
| du Cann, Edward | Leavey, J. A. | Storey, Sir Samuel |
| Eden, Sir John | Lewis, Kenneth (Rutland) | Studholme, Sir Henry |
| Elliot, Capt. Walter (Carshalton) | Litchfield, Capt. John | Summers, Sir Spencer |
| Emery, Peter | Lloyd, Rt. Hon. Selwyn (Wirral) | Teeling, Sir William |
| Emmet, Hon. Mrs. Evelyn | Loveys, Walter H. | Temple, John M. |
| Errington, Sir Eric | Lucas-Tooth, Sir Hugh | Thomas, Sir Leslie (Canterbury) |
| Finlay, Graeme | McLaren, Martin | Thompson, Sir Richard (Croydon, S.) |
| Fisher, Nigel | McLaughlin, Mrs. Patricia | Thornton-Kemsley, Sir Colin |
| Fletcher-Cooke, Charles | Maclay, Rt. Hon. John | Turner, Colin |
| Foster, John | Maclean, Sir Fitzroy(Bute & N.Ayrs) | Turton, Rt. Hon. R. H. |
| Gammans, Lady | Macleod, Rt. Hn. Iain (Enfield, W.) | van Straubenzee, W. R. |
| Gibson-Watt, David | McMaster, Stanley R. | Vickers, Miss Joan |
| Gilmour, Ian (Norfolk, Central) | Macmillan, Maurice (Halifax) | Wade, Donald |
| Gilmour, Sir John (East Fife) | Matthews, Cordon (Meriden) | Wakefield, Sir Wavell |
| Glover, Sir Douglas | Maudling, Rt. Hon. Reginald | Walker, Peter |
| Glyn, Dr. Alan (Clapham) | Mawby, Ray | Walt, Patrick |
| Cower, Raymond | Maydon, Lt.-Cmdr. S. L. C. | Wells, John (Maidstone) |
| Grant-Ferris, R. | Mills, Stratton | Williams, Paul (Sunderland, S.) |
| Green, Alan | Miscampbell, Norman | Wills, Sir Gerald (Bridgwater) |
| Gresham Cooke, R. | More, Jasper (Ludlow) | Wolrige-Gordon, Patrick |
| Grosvenor, Lord | Morgan, William | Woodnutt, Mark |
| Gurden, Harold | Nabarro, Sir Gerald | Woollam, John |
| Hall, John (Wycombe) | Page, Graham (Crosby) | Worsley, Marcus |
| Hamilton, Michael (Wellingborough) | Pannell, Norman (Kirkdale) | Yates, William (The Wrekin) |
| Harris, Frederic (Croydon, N.W.) | Pearson, Frank (Clitheroe) | |
| Harrison, Brian (Maldon) | Peel, John | TELLERS FOR THE NOES: |
| Harrison, Col. Sir Harwood (Eye) | Percival, Ian | Mr. Ian Fraser and Mr. MacArthur |
| Harvie Anderson, Miss | Pickthorn, Sir Kenneth | |
| Hastings, Stephen | Pilkington, Sir Richard |