§ (1) If a claimant entitled to a deduction under paragraph (b) of subsection (1) of section 210 of the Income Tax Act 1952 (which paragraph provides for personal relief in any other case than that of certain married men) proves that throughout the year of assessment the claimant is over fifty years of age and occupies a dwelling as owner or tenant or occupies furnished accommodation, the deduction to be allowed to the claimant under the said section 210 shall be increased by an 1226 amount equal to tax at the standard rate on one half of the difference between the sums mentioned respectively in the said paragraph (b) and in the preceding paragraph (a) (which makes corresponding provision in the case to which paragraph (b) does not apply).
§ (2) In the foregoing subsection "furnished accommodation" means a house or part of a house, occupied by virtue of a contract, to which the Furnished Houses (Rent Control) Act 1946 applies or would apply, if the appropriate order had been made under section 1 of that Act (application of Act by order of Minister) or if section 12 of the Rent Act 1957 (which limits the application of the said Act of 1946) had not been enacted.
1227§ (3) This section shall have effect as if it were inserted in the Income Tax Act 1952 immediately after the said section 210.—[Mr. Houghton.]
§ Brought up, and read the First time.
1228§ Motion made, and Question put, That the Clause be read a Second time:—
§ The House divided: Ayes 166, Noes 209.
1229| Division No. 124.] | AYES | [7.51 p.m. |
| Ainsley, William | Griffiths, Rt. Hon. James (Llanelly) | Oram, A. E. |
| Allaun, Frank (Salford, E.) | Grimond, Rt. Hon. J. | Owen, Will |
| Alldritt, W. H. | Gunter, Ray | Padley, W. E. |
| Allen, Scholefield (Crewe) | Hale, Leslie (Oldham, W.) | Panned, Charles (Leeds, W.) |
| Awbery, Stan (Bristol, Central) | Hamilton, William (West Fife) | Paton, John |
| Beaney, Alan | Hannan, William | Pavitt, Laurence |
| Bence, Cyril | Harper, Joseph | Pearson, Arthur (Pontypridd) |
| Benn, Anthony Wedgwood | Hayman, F. H. | Peart, Frederick |
| Benson, Sir George | Henderson, Rt. Hn. Arthur (Rwly Regis) | Pentland, Norman |
| Blackburn, F. | Herbison, Miss Margaret | Prentice, R. E. |
| Blyton, William | Hill, J. (Midlothian) | Price, J. T. (Westhoughton) |
| Boardman, H. | Hilton, A. V. | Probert, Arthur |
| Bottomley, Rt. Hon. A. G. | Holman, Percy | Rankin, John |
| Bowden, Rt. Hn. H. W. (Leics, S. W.) | Holt, Arthur | Redhead, E. C. |
| Bowen, Roderic (Cardigan) | Houghton, Douglas | Rees, Merlyn (Leeds, S.) |
| Bowles, Frank | Howell, Denis (Small Heath) | Rhodes, H. |
| Braddock, Mrs. E. M. | Hoy, James H. | Roberts, Albert (Normanton) |
| Bradley, Tom | Hughes, Cledwyn (Anglesey) | Roberts, Goronwy (Caernarvon) |
| Brockway, A. Fenner | Hughes, Emrys (S. Ayrshire) | Robertson, John (Paisley) |
| Broughton, Dr. A. D. D. | Hughes, Hector (Aberdeen, N.) | Rodgers, W. T. (Stockton) |
| Brown, Rt. Hon. George (Belper) | Hunter, A. E. | Ross, William |
| Butler, Herbert (Hackney, C.) | Hynd, H. (Accrington) | Short, Edward |
| Carmichael, Neil | Hynd, John (Attercliffe) | Silkin, John |
| Castle, Mrs. Barbara | Irvine, A. J. (Edge Hill) | Slater, Joseph (Sedgefield) |
| Chapman, Donald | Jay, Rt. Hon. Douglas | Small, William |
| Collick, Percy | Johnson, Carol (Lewisham, S.) | Smith, Ellis (Stoke, S.) |
| Corbet, Mrs. Freda | Jones, Elwyn (West Ham, S.) | Snow, Julian |
| Craddock, George (Bradford, S.) | Jones, T. W. (Merioneth) | Sorensen, R. W. |
| Cronin, John | Kenyon, Clifford | Steele, Thomas |
| Crosland, Anthony | Key, Rt. Hon. C. W. | Stones, William |
| Cullen, Mrs. Alice | King, Dr. Horace | Strauss, Rt. Hn. G. R. (Vauxhall) |
| Dalyell, Tam | Lawson, George | Stross, Sir Barnett (Stoke-on-Trent, C.) |
| Darling, George | Lee, Miss Jennie (Cannock) | Swingler, Stephen |
| Davies, Ifor (Gower) | Lever, L. M. (Ardwick) | Symonds, J. B. |
| Davies, S. O. (Merthyr) | Lewis, Arthur (West Ham, N.) | Taylor, Bernard (Mansfield) |
| Deer, George | Loughlin, Charles | Thornton, Ernest |
| Delargy, Hugh | Lubbock, Eric | Timmons, John |
| Dempsey, James | Mabon, Dr. J. Dickson | Tomney, Frank |
| Diamond, John | McBride, N. | Wade, Donald |
| Dodds, Norman | MacColl, James | Wainwright, Edwin |
| Doig, Peter | McInnes, James | Warbey, William |
| Driberg, Tom | McKay, John (Wallsend) | Watkins, Tudor |
| Edwards, Rt. Hon. Ness (Caerphilly) | McLeavey, Frank | Weitzman, David |
| Edwards, Robert (Bilston) | MacPherson, Malcolm | Whitlock, William |
| Evans, Albert | Manuel, Archie | Wilkins, W. A. |
| Finch, Harold | Mapp, Charles | Willey, Frederick |
| Foot, Dingle (Ipswich) | Mason, Roy | Williams, W. T. (Warrington) |
| Foot, Michael (Ebbw Vale) | Mayhew, Christopher | Willis, E. G. (Edinburgh, E.) |
| Forman, J. C. | Mendelson, J. J. | Winterbotton, R. E. |
| Fraser, Thomas (Hamilton) | Millan, Bruce | Woodburn, Rt. Hon. A. |
| Galpern, Sir Myer | Mitchison, G. R. | Woof, Robert |
| George, LadyMeganLloyd (Crmrthn) | Monslow, Walter | Yates, Victor (Ladywood) |
| Ginsburg, David | Moody, A. S. | |
| Gordon Walker, Rt. Hon. P. C. | Morris, Charles (Openshaw) | TELLERS FOR THE AYES: |
| Gourlay, Harry | Morris, John (Aberavon) | Mr. Charles A. Howell and |
| Greenwood, Anthony | Moyle, Arthur | Mr. Grey. |
| Griffiths, David (Rother Valley) | O'Malley, B. K. | |
| NOES | ||
| Agnew, Sir Peter | Biggs-Davison, John | Carr, Compton (Barons Court) |
| Allan, Robert (Paddington, S.) | Bingham, R. M. | Carr, Rt. Hon. Robert (Mitcham) |
| Allason, James | Bishop, Sir Patrick | Chataway, Christopher |
| Anderson, D. C. | Bourne-Arton, A. | Clark, Henry (Antrim, N.) |
| Ashton, Sir Hubert | Box, Donald | Clark, William (Nottingham, S.) |
| Atkins, Humphrey | Boyd-Carpenter, Rt. Hon. John | Cleaver, Leonard |
| Awdry, Daniel (Chippenham) | Braine, Bernard | Cole, Norman |
| Barber, Rt. Hon. Anthony | Brooke, Rt. Hon. Henry | Cooper, A. E. |
| Barter, John | Brown, Alan (Tottenham) | Cooper-Key, Sir Neill |
| Batsford, Brian | Buck, Antony | Courdeaux, Lt.-Col. J. K. |
| Beamish, Col. Sir Tufton | Bullard, Denys | Cordle, John |
| Bell, Ronald | Bullus, Wing Commander Eric | Corfield, F. V. |
| Bevins, Rt. Hon. Reginald | Burden, F. A. | Costain, A. P. |
| Bidgood, John C. | Campbell, Gordon | Courtney, Cdr. Anthony |
| Craddock, Sir Beresford (Spelthorne) | Hutchison, Michael Clark | Pym, Francis |
| Critchley, Julian | Iremonger, T. L. | Ramsden, Rt. Hon. James |
| Curran, Charles | Irvine, Bryant Godman (Rye) | Rawlinson, Rt. Hon. Sir Peter |
| Currie, G. B. H. | James, David | Redmayne, Rt. Hon. Martin |
| Dance, James | Johnson, Eric (Blackley) | Rees, Hugh (Swansea, W.) |
| d'Avigdor-Goldsmid, Sir Henry | Johnson Smith, Geoffrey | Ridsdale, Julian |
| Donaldson, Cmdr. C. E. M. | Jones, Rt. Hon. Aubrey (Hall Green) | Roots, William |
| Doughty, Charles | Kaberry, Sir Donald | Ropner, Col. Sir Leonard |
| Douglas-Home, Rt. Hon. Sir Alec | Kerans, Cdr. J. S. | Russell, Sir Ronald |
| Drayson, G. B. | Kerby, Capt. Henry | Scott-Hopkins, James |
| du Cann, Edward | Kerr, Sir Hamilton | Sharples, Richard |
| Duncan, Sir James | Kirk, Peter | Shaw, M. |
| Eden, Sir John | Lancaster, Col. C. G. | Skeet, T. H. H. |
| Elliot, Capt. Walter (Carshalton) | Legge-Bourke, Sir Harry | Smith, Dudley (Br'ntf'd & Chiswick) |
| Emery, Peter | Lewis, Kenneth (Rutland) | Spearman, Sir Alexander |
| Emmet, Hon. Mrs. Evelyn | Lilley, F. J. P. | Stainton, Keith |
| Errington, Sir Eric | Litchfield, Capt. John | Steward, Harold (Stockport, S.) |
| Farey-Jones, F. W. | Lucas-Tooth, Sir John | Stoddart-Scott, Col. Sir Malcolm |
| Farr, John | McAdden, Sir Stephen | Storey, Sir Samuel |
| Fell, Anthony | MacArthur, Ian | Studholme, Sir Henry |
| Fisher, Nigel | McLaren, Martin | Tapsell, Peter |
| Fletcher-Cooke, Charles | Maclean, Sir Fitzroy (Bute & N. Ayrs) | Taylor, Sir Charles (Eastbourne) |
| Fraser, Ian (Plymouth, Sutton) | Macleod, Sir John (Ross & Cromarty) | Taylor, Edwin (Bolton, E.) |
| Freeth, Denzil | McMaster, Stanley R. | Taylor, Frank (M'ch'st'r, Moss Side) |
| Galbraith, Hon. T. G. D. | Macmillan, Maurice (Halifax) | Teeling, Sir William |
| Gammans, Lady | Maginnis, John E. | Thatcher, Mrs. Margaret |
| Gardner, Edward | Maitland, Sir John | Thomas, Sir Leslie (Canterbury) |
| Gibson-Watt, David | Markham, Major Sir Frank | Thompson, Sir Kenneth (Walton) |
| Giles, Rear-Admiral Morgan | Marples, Rt. Hon. Ernest | Thompson, Sir Richard (Croydon, S.) |
| Gilmour, Sir John (East Fife) | Marshall, Sir Douglas | Thornton-Kemsley, Sir Colin |
| Glyn, Dr. Alan (Clapham) | Marten, Neil | Tiley, Arthur (Bradford, W.) |
| Goodhew, Victor | Matthews, Gordon (Meriden) | Touche, Rt. Hon. Sir Gordon |
| Grant-Ferris, R. | Maude, Angus (Stratford-on-Avon) | Turner, Colin |
| Green, Alan | Maudling, Rt. Hon. Reginald | Turton, Rt. Hon. R. H. |
| Gresham Cooke, R. | Mawby, Ray | Tweedsmuir, Lady |
| Griffiths, Eldon (Bury St. Edmunds) | Maxwell-Hyslop, R. J. | van Straubenzee, W. R. |
| Grosvenor, Lord Robert | Maydon, Lt.-Cmdr. S. L. C. | Walder, David |
| Hall, John (Wycombe) | Miscampbell, Norman | Walker, Peter |
| Hamilton, Michael (Wellingborough) | Montgomery, Fergus | Walker-Smith, Rt. Hon. Sir Derek |
| Harris, Frederic (Croydon, N. W.) | More, Jasper (Ludlow) | Wall, Patrick |
| Harris, Reader (Heston) | Morrison, Charles (Devizes) | Webster, David |
| Harrison, Brian (Maldon) | Morrison, John (Salisbury) | Whitelaw, William |
| Harrison, Col. Sir Harwood (Eye) | Neave, Airey | Williams, Sir Rolf Dudley (Exeter) |
| Harvie Anderson, Miss | Oakshott, Sir Hendrie | Williams, Paul (Sunderland, S.) |
| Heald, Rt. Hon. Sir Lionel | Orr, Capt. L. P. S. | Wills, Sir Gerald (Bridgwater) |
| Henderson, Sir John (Cathcart) | Osborn, John (Hallam) | Wilson, Geoffrey (Truro) |
| Hiley, Joseph | Page, John (Harrow, West) | Wise, A. R, |
| Hill, Mrs. Eveline (Wythenshawe) | Pannell, Norman (Kirkdale) | Wolrige-Gordon, Patrick |
| Hill, J. E. B. (S. Norfolk) | Pearson, Frank (Clitheroe) | Woodhouse, Hon. Christopher |
| Hirst, Geoffrey | Peel, John | Woodnutt, Mark |
| Hocking, Philip N. | Percival, Ian | Woollam, John |
| Hogg, Rt. Hon. Quintin | Pickthorn, Sir Kenneth | Worsley, Marcus |
| Holland, Philip | Pitt, Dame Edith | Yates, William (The Wrekin) |
| Hollingworth, John | Powell, Rt. Hon. J. Enoch | |
| Hughes Hallett, Vice-Admiral John | Price, David (Eastleigh) | TELLERS FOR THE NOES: |
| Hughes-Young, Michael | Prior, J. M. L. | Mr. Chichester-Clark and |
| Hulbert, Sir Norman | Proudfoot, Wilfred | Mr. R. W. Elliott. |