HC Deb 15 June 1967 vol 748 cc892-5

(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.]

Question put:

The Committee divided: Ayes 109, Noes 144.

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.