HC Deb 30 May 1963 vol 678 cc1581-3

(1) A married man who is entitled for the year of assessment to the higher (married persons) relief under section 210(1) of the Income Tax Act 1952, but those wife was throughout that year totally incapacitated by

physical or mental infirmity, shall be entitled to relief under and subject to the conditions of section 17 (additional relief for widows and others in respect of children) of the Finance Act 1960, except that he shall no longer be required to prove any of the matters set out in subsection (2) of that last-mentioned section (being matters relating to a child resident with him).

(2) This section shall not be deemed to have required any change in the amounts deducted or repaid under section 157 (pay as you earn) of the Income Tax Act 1952. before 6th July 1963.—[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 119, Noes 171.

Division No. 133.] AYES [5.28 p. m.
Allaun, Frank (Salford, E.) Donnelly, Desmond Hoy, James H.
Allen, Scholefield (Crewe) Driberg, Tom Hunter, A. E.
Barnett, Guy Edwards, Robert (Bilston) Hynd, John (Attercliffe)
Benson, Sir George Edwards, Walter (Stepney) Irvine, A. J. (Edge Hill)
Blackburn, F. Fitch, Alan Irving, Sydney (Dartford)
Bowden, Rt. Hn. H. W. (Leics, S.W.) Foot, Dingle (Ipswich) Janner, Sir Barnett
Boyden, James Fraser, Thomas (Hamilton) Jeger, George
Braddock, Mrs. E. M. Galpern, Sir Myer Jenkins, Roy (Stechford)
Bradley, Tom Ginsburg, David Jones, Rt. Hn. A.Creech (Wakefield)
Butler, Herbert (Hackney, C.) Gourlay, Harry Jones, Dan (Burnley)
Butler, Mrs. Joyce (Wood Green) Greenwood, Anthony Kenyon, Clifford
Callaghan, James Grey, Charles Key, Rt. Hon. C. W.
Carmichael, Neil Griffiths, Rt. Hon. James (Lianelly) Lee, Frederick (Newton)
Chapman, Donald Gunter, Ray Lee, Miss Jennie (Cannock)
Collick, Percy Hale, Leslie (Oldham, W.) Lewis, Arthur (West Ham, N.)
Corbet, Mrs. Freda Hamilton, William (West Fife) Lubbock, Eric
Cronin, John Hannan, William Mabon, Dr. J. Dickson
Crosland, Anthony Hart, Mrs. Judith McBride, N.
Cullen, Mrs. Alice Hayman, F. H. McCann, John
Darling, George Healey, Denis MacColl, James
Davies, Harold (Leek) Henderson, Rt.Hn. Arthur(RwlyRegis) MacDermot, Niall
Davies, S. O. (Merthyr) Herbison, Miss Margaret McInnes, James
Dempsey, James Holman, Percy McLeavy, Frank
Diamond, John Houghton, Douglas MacPherson, Malcolm (Stirling)
Mallalieu, J.P.W.(Huddersfield, E.) Randall, Harry Swingler, Stephen
Marsh, Richard Redhead, E. C. Taverne, D.
Mayhew, Christopher Reid, William Thomson, G. M. (Dundee, E.)
Mellish, R. J. Reynolds, G. W. Tomney, Frank
Mendelson, J. J. Roberts, Albert (Normanton) Warbey, William
Milian, Bruce Robinson, Kenneth (St. Pancras, N.) Whitlock, William
Mitchlson, G. R. Rose, William Willey, Frederick
Moyle, Arthur Shinwell, Rt. Hon. E. Williams W. T. (Warrington)
Mulley, Frederick Short, Edward Willis, E. G. (Edinburgh, E.)
Noel-Baker, Francis (Swindon) Silverman, Julius (Aston) Wilson, Rt. Hon. Harold (Huyton)
Oram, A. E. Silverman, Sydney (Nelson) Woof, Robert
Pannell, Charles (Leeds, W.) Skeffington, Arthur Wyatt, Woodrow
Pargiter, G. A. Small, William Yates, Victor (Ladywood)
Pavitt, Laurence Sorensen, R. W.
Peart, Frederick Steele, Thomas TELLERS FOR THE AYES:
Prentice, R. E. Stewart, Michael (Fulham) Mr. G. H. R. Rogers and
Price, J.T.(Weethughton) Stross,Dr,Barnett(Stoke-on-Trent,C.) Mr. Lawson,
NOES
Agnew, Sir Peter Gilmour, Ian (Norfolk, Central) Morgan, William
Aitken, W. T. Glover, Sir Douglas Neave, Airey
Allason, James Glyn, Sir Richard (Dorset, N.) Nugent, Rt. Hon. Sir Richard
Arbuthnot, John Goodhew, Victor Osborn, John (Hallam)
Ashton, Sir Hubert Gresham Cooke, R. Page, Graham (Crosby)
Atkins, Humphrey Gurden, Harold Pannell, Norman (Klrkdale)
Awdry, Daniel (Chippenham) Hall, John (Wycombe) Peel, John
Barber, Anthony Hamilton, Michael (Wellingborough) Percival, Ian
Barlow, Sir John Harris, Frederic (Croydon, N.W.) Pickthorn, Sir Kenneth
Batsford, Brian Harris, Reader (Heston) Pike, Miss Mervyn
Baxter, Sir Beverley (Southgate) Harrison, Brian (Maldon) Pitman, Sir James
Bell, Ronald Harrison, Col. Sir Harwood (Eye) Powell, Rt. Hon. J. Enoch
Berkeley, Humphry Hastings, Stephen Price, David (Eastleigh)
Biffen, John Henderson, John (Cathcart) Prior-Palmer, Brig. Sir Othe
Biggs-Davison, John Hendry, Forbes Profumo, Rt. Hon. John
Bingham, R. M. Hill, Dr. Rt. Hon. Charles (Luton) Pym, Francis
Bishop, F. P. Hill, Mrs. Eveline (Wythenshawe) Quennell, Miss J. M.
Black, Sir Cyril Hill, J. E. B. (S. Norfolk) Rawlinson, Sir Peter
Bossom, Hon. Clive Hirst, Geoffrey Redmayne, Rt. Hon. Martin
Bourne-Arton, A. Hocking, Philip N. Rees, Hugh
Boyd-Carpenter, Rt. Hon. John Holland, Philip Renton, Rt. Hon. David
Brooman-White, R. Hope, Rt. Hon. Lord John Ridley, Hon. Nicholas
Brown, Alan (Tottenham) Hornsby-Smith, Rt. Hon. Dame P. Ridsdale, Julian
Browne, Percy (Torrington) Howard, Hon. G. R. (St. Ives) Robertson, Sir D. (C'thn's & S'th'ld)
Buck, Antony Hughes Hallett, Vice-Admiral John Russell, Ronald
Bullus, Wing Commander Eric Hughes-Young, Michael St. Clair, M.
Burden, F. A. Hutchison, Michael Clark Scott-Hopkins, James
Campbell, Gordon (Moray & Nairn) Iremonger, T. L. Sharples, Richard
Carr, Compton (Barons Court) James, David Shepherd, William
Cary, Sir Robert Johnson, Dr. Donald (Carlisle) Skeet,T.H.H.
Chataway, Christopher Johnson Smith, Geoffrey Smithers, Peter
Chichester-Clark,R. Kerr, Sir Hamilton smyth, Rt. Hon. Brig. Sir John
Clark, Henry (Antrim, N.) Kershaw, Anthony Stevene Geoffrey
Clark, William (Nottingham, S.) Kimball, Marcus Stodart, J.A.
Cole, Norman Lancaster, Col. C. G. Summers, Sir Spencer
Cooper-Key, Sir Neill Leather, Sir Edwin Tapsell, Peter
Cordeaux, Lt.-Col. J. K. Legge-Bourke, Sir Harry Taylor, Frank (M'ch'st'r, Moss Side)
Corfield, F.V. Lewis, Kenneth (Rutland) Temple, John M.
Costain, A. P. Lilley, F. J. P. Thomas, Peter (Conway)
Craddock, Sir Beresford (Spelthorne) Linstead, Sir Hugh Thompson, Sir Richard (Croydon,S.)
Critchley, Julian Litchfield, Capt. John Touche, Rt. Hon. Sir Gordon
Cunningham, Knox
Curran, Charles Longden, Gilbert Turner, Colin
Digby, Simon Wingfield McAdden, Sir Stephen Turton, Rt. Hon. R. H.
Donaldson, Cmdr. C. E. M. MacArthur, Ian Vaughan-Morgan, Rt. Hon. Sir John
du Cann, Edward Macleod, Rt. Hn. lain (Enfield. W.) Vosper, Rt. Hon. Dennis
Duncan, Sir James Macpherson,Rt.Hn.Niall(Dumtries) Walder, David
Elliot, Capt. Walter (Carshalton) Madden, Martin Walker, Peter
Emery, Peter Maitland, Sir John Webster, David
Emmet, Hon. Mrs. Evelyn Markham, Major Sir Frank Williams, Dudley (Exeter)
Errington, Sir Eric Marshall, Douglas Wills, Sir Gerald (Bridgwater)
Farr, John Mathew, Robert (Honiton) Wilson, Geoffrey (Truro)
Fell, Anthony Maudling, Rt. Hon. Reginald Wise, A. R.
Finlay, Graeme Mawby, Ray Wolrige-Gordon, Patrick
Fletcher-Cooke, Charles Maxwell-Hyslop, R. J. Woollam, John
Fraser, Ian (Plymouth, Sutton) Mills, Stratton
Freeth, Denzil Miscampbell, Norman TELLERS FOR THE NOES:
Gammans, Lady Montgomery, Fergus Mr. Frank Pearson and
Gibson-Watt, David More, Jasper (Ludlow) Mr. McLaren.