§ (1) The profits of a trade commenced after the passing of this Act and consisting of or including the working of a non-ferrous metal mine situated within the United Kingdom being profits arising from the working of the mine and so arising during a period of 36 months beginning with the day on which the mine is first brought into commercial operations shall be exempt from the corporation tax.
§ (2) For the purpose of this section a mine shall be deemed to be brought into commercial operation as soon as substantial quantities of ore are extracted from the mine for any treatment and for disposal and such substantial quantities shall not be taken to include ore extracted in the course of searching for, discovering or testing mineral deposits, or winning access thereto.—[Mrs. Thatcher.]
§ Brought up, and read the First time.
§ Motion made, and Question proposed, That the Clause be read a Second time.—[Mrs. Thatcher.]
893§ Question put:—
894§ The Committee divided: Ayes 109, Noes 144.
895| Division No. 370.] | AYES | [9.5 p.m. |
| Alison, Michael (Barkston Ash) | Hall, John (Wycombe) | Noble, Rt. Hn. Michael |
| Allason, James (Hemel Hempstead) | Hamilton, Marquess of (Fermanagh) | Nott, John |
| Atkins, Humphrey (M't'n & M'd'n) | Harrison, Brian (Maldon) | Orr-Ewing, Sir Ian |
| Bell, Ronald | Harvie Anderson, Miss | Osborne, Sir Cyril (Louth) |
| Bennett, Sir Frederic (Torquay) | Hawkins, Paul | Page, Graham (Crosby) |
| Bessell, Peter | Heald, Rt. Hn. Sir Lionel | Pike, Miss Mervyn |
| Birch, Rt. Hn. Nigel | Higgins, Terence L. | Prior, J. M. L. |
| Boyd-Carpenter, Rt. Hn. John | Hiley, Joseph | Pym, Francis |
| Braine, Bernard | Hirst, Geoffrey | Ramsden, Rt. Hn. James |
| Bromley-Davenport, Lt.-Col. Sir Walter | Hogg, Rt. Hn. Quintin | Rees-Davies, W. R. |
| Brown, Sir Edward (Bath) | Holland, Philip | Ridsdale, Julian |
| Bruce-Gardyne, J. | Hooson, Emlyn | Russell, Sir Ronald |
| Buck, Antony (Colchester) | Hutchison, Michael Clark | Scott, Nicholas |
| Bullus, Sir Eric | Iremonger, T. L. | Sharples, Richard |
| Campbell, Gordon | Jenkin, Patrick (Woodford) | Shaw, Michael (Sc'b'gh & Whitby) |
| Carlisle, Mark | Johnson Smith, G. (E. Grinstead) | Smith, John |
| Clegg, Walter | Johnston, Russell (Inverness) | Taylor, Sir Charles (Eastbourne) |
| Cooper-Key, Sir Neill | Jopling, Michael | Taylor, Frank (Moss Side) |
| Costain, A. P. | Kimball. Marcus | Teeling, Sir William |
| Crosthwaite-Eyre, Sir Oliver | King, Evelyn (Dorset, S.) | Thatcher, Mrs. Margaret |
| Crouch, David | Kitson, Timothy | Turton, Rt. Hn. R. H. |
| Cunningham, Sir Knox | Knight, Mrs. Jill | Vaughan-Morgan, Rt. Hn. Sir John |
| Dalkeith, Earl of | Legge-Bourke, Sir Harry | Wainwright, Richard (Colne Valley) |
| Dance, James | Lewis, Kenneth (Rutland) | Walker, Peter (Worcester) |
| Davidson, James (Aberdeenshire, W.) | Lubbock, Eric | Ward, Dame Irene |
| Dean, Paul (Somerset, N.) | MacArthur, Ian | Weatherill, Bernard |
| Deedes, Rt. Hn. W. F. (Ashford) | Macleod, Rt. Hn. Iain | Webster, David |
| Doughty, Charles | Macmillan, Maurice (Farnham) | Wells, John (Maidstone) |
| Drayson, G. B. | Maddan, Martin | Whitelaw, Rt. Hn. William |
| Eden, Sir John | Mawby, Ray | Wills, Sir Gerald (Bridgwater) |
| Elliott, R. W.(N'c'tle-upon-Tyne, N.) | Maydon, Lt.-Cmdr. S. L. C. | Wilson, Geoffrey (Truro) |
| Farr, John | Mills, Stratton (Belfast, N.) | Winstanley, Dr. M. P. |
| Glover, Sir Douglas | Mitchell, David (Basingstoke) | Wood, Rt. Hn. Richard |
| Grant, Anthony | Monro, Hector | |
| Gresham Cooke, R. | More, Jasper | TELLERS FOR THE AYES: |
| Grieve, Percy | Morrison, Charles (Devizes) | Mr. Anthony Royle and |
| Grimond, Rt. Hn. J. | Mott-Radclyffe, Sir Charles | Mr. Reginald Eyre. |
| Gurden, Harold | Murton, Oscar | |
| NOES | ||
| Albu, Austen | Evans, Ioan L. (Birm'h'm, Yardley) | Kerr, Russell (Feltham) |
| Anderson, Donald | Faulds, Andrew | Ledger, Ron |
| Archer, Peter | Fernyhough, E. | Lee, Rt. Hn. Frederick (Newton) |
| Armstrong, Ernest | Fletcher, Ted (Darlington) | Lestor, Miss Joan |
| Ashley, Jack | Forrester, John | Lipton, Marcus |
| Bacon, Rt. Hn. Alice | Fraser, John (Norwood) | Luard, Evan |
| Barnes, Michael | Fraser, Rt. Hn. Tom (Hamilton) | Lyon, Alexander W. (York) |
| Barnett, Joel | Freeson, Reginald | Lyons, Edward (Bradford, E.) |
| Beaney, Alan | Gardner, Tony | MeCann, John |
| Bidwell, Sydney | Gray, Dr. Hugh (Yarmouth) | MacColl, James |
| Bishop, E. S. | Gregory, Arnold | MacDermot, Niall |
| Booth, Albert | Grey, Charles (Durham) | Macdonald, A. H. |
| Boston, Terence | Griffiths, David (Rother Valley) | McKay, Mrs. Margaret |
| Bray, Dr. Jeremy | Griffiths, Rt. Hn. James (Llanelly) | Mackenzie, Gregor (Rutherglen) |
| Brooks, Edwin | Hale, Leslie (Oldham, W.) | Mackintosh, John P. |
| Broughton, Dr. A. D. D. | Hamling, William | McMillan, Tom (Glasgow, C) |
| Cant, R. B. | Harper, Joseph | McNamara, J. Kevin |
| Chapman, Donald | Harrison, Walter (Wakefield) | Mahon, Peter (Preston, S.) |
| Coleman, Donald | Haseldine, Norman | Mallalieu, E. L. (Brigg) |
| Concannon, J. D. | Hattersley, Roy | Marquand, David |
| Corbet, Mrs. Freda | Hazell, Bert | Mayhew, Christopher |
| Dalyell, Tam | Herbison, Rt. Hn. Margaret | Mikardo, Ian |
| Davidson, Arthur (Accrington) | Hilton, W. S. | Millan, Bruce |
| Davies, Dr. Ernest (Stretford) | Hobden, Dennis (Brighton, K'town) | Miller, Dr. M. S. |
| Davies, Harold (Leek) | Horner, John | Milne, Edward (Blyth) |
| Davies, Ifor (Gower) | Houghton, Rt. Hn. Douglas | Mitchell, R. C. (S'th'pton, Test) |
| Dell, Edmund | Howie, W. | Molloy, William |
| Dewar, Donald | Hoy, James | Morris, Alfred (Wythenshawe) |
| Diamond, Rt. Hn. John | Huckfield, L. | Morris, John (Aberavon) |
| Dobson, Rav | Hughes, Hector (Aberdeen, N.) | Moyle, Roland |
| Dunnett, Jack | Hughes, Roy (Newport) | Murray, Albert |
| Dunwoody, Mrs. Gwyneth (Exeter) | Hynd, John | Norwood, Christopher |
| Dunwoody, Dr. John (F'th & C'b'e) | Janner, Sir Barnett | O'Malley, Brian |
| Ellis, John | Jenkins, Hugh (Putney) | Oram, Albert E. |
| English, Michael | Jones, T. Alec (Rhondda, West) | Orbach, Maurice |
| Ennals, David | Kelley, Richard | Orme, Stanley |
| Ensor, David | Kerr, Dr. David (W'worth, Central) | Owen, Will (Morpeth) |
| Page, Derek (King's Lynn) | Roebuck, Roy | Urwin, T. W. |
| Park, Trevor | Ross, Rt. Hn. William | Walker, Harold (Doncaster) |
| Parker, John (Dagenham) | Rowland, Christopher (Meriden) | Wellbeloved, James |
| Parkyn, Brian (Bedford) | Ryan, John | Whitaker, Ben |
| Pearson, Arthur (Pontypridd) | Shaw, Arnold (Ilford, S.) | Whitlock, William |
| Pentland, Norman | Sheldon, Robert | Williams, Alan Lee (Hornchurch) |
| Perry, Ernest G. (Battersea, S.) | Silkin, Rt. Hn. John (Deptford) | Williams, Mrs. Shirley (Hitchin) |
| Price, William (Rugby) | Silverman, Julius (Aston) | Willis, George (Edinburgh, E.) |
| Rankin, John | Swain, Thomas | Wilson, William (Coventry, S.) |
| Reynolds, G. W. | Swingler, Stephen | |
| Richard, Ivor | Taverne, Dick | TELLERS FOR THE NOES; |
| Robinson, W. O. J. (Walth'stow, E.) | Tinn, James | Mr. Harry Gourlay and |
| Mr. Neil McBride. |