HC Deb 20 June 1968 vol 766 cc1329-49


4.20 p.m.

Sir Hugh Lucas-Tooth (Hendon, South)

I beg to move Amendment No. 14, in page 11, line 11, leave out 'and only if'.

I think that it will be convenient, Sir Eric, to discuss this Amendment with the following Amendments: Amendment No. 15,:in line 11, leave out 'a full-time' and insert 'an'; and Amendment No. 16, in line 14, leave out from 'education ' to end of line.

Subsection (3) as drafted, is unworkable, harsh or both. Under subsection (1), the incomes of a child are aggregated with those of its parents while it is not regularly working. Subsection (3) seeks to define the meaning of " not regularly working". As the subsection is short, it may be convenient for me to read it: An infant is to be treated for the purposes of this section as working regularly if, and only if, he or she is engaged in a full-time occupation, not being one entered into during an interval not exceeding fifteen months between two periods of full-time education, and intends to be regularly engaged in it or another such occupation. As I understand the meaning of this subsection, it is, first, that aggregation is to take place until the child leaves school. That is the essence of the Clause and no question arises on that. The aggregation is to continue until the child takes full-time occupation. What is the meaning of "full-time" in this context? Is it to be a certain number of hours; or is it to be what the tax collector thinks it should be? This is a taxing provision, and the Government should be clear about what they mean. Is it to be full- time paid occupation? The child might take up a voluntary job which might occupy it full time. Is that to qualify him to be assessed separately? How is "full-time" to be determined? Is it to be decided by the courts or in some other way?

Even if it is decided that the child is in full-time occupation, under subsection (3) such occupation is still inadequate in two events: first, if the child starts full-time education again within 15 months of leaving school, and, second, unless the child intends to be regularly engaged in a full time occupation continuously thereafter. I am not quite certain whether those are joined by "and", or are intended to be alternatives.

How is it to be known in advance that there will be an interval of 15 months? It seems to me to be quite impossible to determine when a child leaves school, and enters a job, whether or not it will enter full-time occupation. Suppose a mistake is made. Suppose the child leaves school intending to take up a job permanently, but after a certain length of time goes back into education. Is there then to be retrospection? We are dealing with the parents' as well as the child's income, and we must know whether or not the taxation will fall in advance.

The Chief Secretary always deals with this matter as if we are talking of a handful of millonaires. I hope that he will understand from the debate last night that there will be many hard cases, particularly children of divorced parents, where the circumstances are quite humble and it will be essential to know in advance what the position is. How will it be possible to know 15 months in advance what will occur?

How is the intention to remain in full-time occupation to be ascertained? I know of a young man who left school with the intention of taking a full-tune commission in the Army. I imagine that the job he started to do then would count as full-time occupation for the purposes of the Clause. He served for two years in the Army, but just before his 21st birthday he decided that it was not the life for him and went to a university, which is undoubtedly going back into education. That was a case of genuine intention, which was changed. What is the effect of an honest change of intention? How is it dealt with by the Clause?

Whoever gave instructions for the drafting of the Clause has never been a Member of Parliament for a middle-class constituency, or, indeed, any constituency, and, I think, has never been a parent. Nowadays, young people of 18 or so do not know in advance precisely what they will do. Even if they have very clear ideas about it, they very seldom carry them out as intended, and where changes take place the provision will be quite unworkable.

Apart from anything else, there will be a number of cases where young people leave school, but intend in due course to re-enter education. They may wish to do some voluntary service or they may spend a year or so enjoying themselves. This is not at all uncommon. The Clause will encourage them to tell deliberate lies. There will certainly be cases where that encouragement will be very hard to resist, particularly where the income is not very great and the last thing they want to do is to throw a burden on their parents.

The Clause will be very harsh, it will be morally wrong, it will prove to be unworkable, and it will place an additional load on the courts. The Amendments are an attempt to straighten it up, to make it simple, and to give it good sense. If the Government have a better solution I should be willing to withdraw them and accept their solution, but this is the best I can do.

Mr. Philip Goodhart (Beckenham)

I support the Amendment so clearly moved by my hon. Friend the Member for Hendon, South (Sir H. Lucas-Tooth).

I, too, wonder what happens if a child decides to take up voluntary service. Does it count as full-time employment under the Clause?

I reinforce my hon. Friend's request that the Chief Secretary should consider what happens when children enter employment for the first time. They change their minds about their future constantly, and it seems to me that the Government should have some sympathy in such cases. The Government have changed their minds constantly in a 15-month period on such fundamental issues as devaluation, the maintenance of our position east of Suez and the statutory enforcement of the prices and incomes policy.

If the Government can change their minds so rapidly in 15 months, why should not one expect that young men and women aged 16, 17 and 18 should change their minds about their future? What is to happen if young people change their minds about the future just as often as the Government do?

4.30 p.m.

The Chief Secretary to the Treasury (Mr. John Diamond)

The Clause was discussed fairly fully upstairs, when similar points were raised. I am sure that the hon. Member for Hendon, South (Sir H. Lucas-Tooth) and the hon. Member for Beckenham (Mr. Goodhart) have read the report of the proceedings. I do not think that, in practice, we shall have these difficulties, although this is a new provision. I am grateful to the hon. Gentlemen for their attempt to avoid difficulties, but the provision will be no more difficult in practice than any number of similar provisions of the taxing codes.

The hon. Members were concerned with full-time occupation. Full-time occupation is defined in the Clause as … any office, employment, trade, profession or vocation". which means, of course, those known to the taxation Acts and, therefore, if there is an office which does not produce emoluments which are returned for tax purposes, that does not count as an occupation for the purposes of this subsection and thus does not count as a full-time occupation.

This would have the effect of excluding aggregation so that a wholly voluntary occupation would not result in the cessation of aggregation of the unearned income of the child.

Mr. Joel Barnett (Heywood and Royton)

Is it possible that the employment of an infant by a parent as, say, a domestic help in the house—for which it would be paid—would be counted as an occupation?

Mr. Diamond

Questions of that kind already arise when a husband employs his wife in a variety of occupations or so-called occupations. The Inland Revenue has to determine whether it is an occupation or a so-called occupation, or an allegation of occupation, and inquiries have to take place. If it is found that it is not an occupation, then the consequences which would be expected to follow from that will follow. In the case quoted by my hon. Friend, it would be the same process. It would not be easy, however, to imagine the kind of occupation which he has suggested, but it would be easy to imagine similar occupations, such as employment in the father's business or office, perhaps being carried on at home. One would not want to determine the matter in advance. The only answer I can give is that, with a great many matters connected with the administration of tax, the inspector of taxes has to find out the facts and satisfy himself, and if the taxpayer objects to the findings he has the right of appeal.

Sir H. Lucas-Tooth

Would attendance at a military academy be educational or occupational?

Mr. Diamond

It depends on what kind of attendance the hon. Gentleman has in mind. The inspector of taxes would find out the facts. I am not able to give an answer without knowing any of the facts. If the facts are as described by the hon. Gentleman—that it is a full-time occupation—the answer is that there would be a cessation of aggregation. If it is a continuation of education, and is not full-time occupation as described in the Clause, then aggregation would continue.

Sir H. Lucas-Tooth

This is a matter of great importance not only to many parents, but to the country. Surely the hon. Gentleman has heard of military academics. Surely government is not run in watertight compartments. What is the position?

Mr. Diamond

If the hon. Gentleman wants a serious question to be answered, he must give some of the facts. I am not here to assume them.

Mr. Goodhart

Supposing the student is at Sandhurst, then?

Mr. Diamond

If a student at Sandhurst is merely continuing with his education, and is not engaged in full-time occupation as set out here, aggregation will continue. If hon. Gentlemen know the facts and have difficulty in interpreting them by reference to the Clause, I am anxious to help, but I am not in a position to determine facts which I do not know in sufficient detail. So the answer to the question on occupation is the one I have given in relation to whether it is paid or voluntary.

The next question was in relation to intention. The hon. Gentlemen and I know that intention is a difficult matter and does not rely on intention if one can find a better method of dealing with the situation. But merely to have an occupation for the moment does not determine the issue. One has to go much further than that and have both an occupation for the moment and an intention of continuing full-time occupation. That is not difficult to decide in practice when one thinks of the dates on which the information is likely to be asked for and needed.

In the normal circumstance, the child will leave school in the middle of the year, at the end of the first quarter of the financial year, and for another nine or 12 months there will be no need for any information to be given to the inspector of taxes with regard to the history of the child's activities during that period. By that time, the probability is that the matter will be clear and ascertained. If it is not, it will not be decided finally until it has become clear. In the normal case, this will present no difficulty.

Of course, it is open to the child concerned to change his mind. On the facts given by. the hon. Member for Hendon, South in the case about which he was good enough to give some detail, I have no hesitation in saying that in the case of the person who enters full-time occupation believing it to be a full-time occupation, but then changes his mind after two years and is still of an age group to be a child and goes to university, there would not be retrospective assessment because, at the time he entered into the full-time occupation, it was clear that it was full-time occupation and that he had ceased therefore to be part of the family unit which constitutes the principle for aggregation.

I do not think that any of these difficulties will arise in practice. The Amendment would not assist in making the provision more easily administerable and in these circumstances I regret that I cannot recommend the Committee to accept it.

Mr. Iain Macleod (Enfield, West)

We find that a very disappointing answer. There may well be some points which others of my hon. Friends wish to pursue before we take this matter, as we shall, into the Division Lobbies, but there are some which I want to make now.

The Clause and Schedule are detested on this side of the Committee but, given the fact that, for a year at least, they may well be part of the law of the land, we should try and make them comprehensible. My hon. Friends are making a good attempt to make sense of subsection (3). I do not know who drafted it but one can make certain deductions.

First, unquestionably he was a bachelor and he has at no time had any contact with what young people do. Secondly, he must have lived all his life, until he came to its fulfilment in the drafting of subsection (3), on a planet a mile different from the one which hon. Members on both sides know. As my hon. Friend the Member for Hendon, South (Sir H. Lucas-Tooth) has said, anyone who has had children, or who has been linked in any way with young people, knows that the assumptions in subsection (3) are absolute nonsense.

The typical situation which we are considering is of a young man or young woman leaving home and becoming for a time part of the floating population of the bed-sitter world which is concentrated in areas such as Earl's Court, Knights-bridge, and parts of Kensington. A girl of 19 in those circumstances who has some savings income—otherwise she is not affected by the Clause—has not the faintest idea whether, 15 months from now, she will still be part of what I have called that floating population. She has not the faintest idea whether or not she will be married. She has not the slightest idea whether she will be doing the same sort of job, or another job. She has not the slightest idea whether she intends to remain, for ever presumably, full-time in her present, or, indeed, in any other occupation. Every parent knows that this is the situation.

My hon. Friend the Member for Hendon, South has put forward three Amendments which, in effect, make two alterations to the subsection. The first is to take out the conception that occupation must be full-time. That is a wise Amendment, partly for the reasons I have given, and partly for the more important reason that his Amendment would eliminate most of lines 14 and 15 of Clause 15(3), and thereby eliminate the extraordinary assumption that such a young person, if I may quote the Finance Bill: … intends to be regularly engaged in it or another such occupation. For the reason I have given, that assumption has no foundation in fact.

This matter is very closely linked to the Amendment—from memory, I think it was No. 43—which I spoke to at the end of our proceedings last night. I invited special comment on it from the Chief Secretary, and he was courteous enough to give it. Amendment No. 43 —and this Amendment has much the same thought in mind—said, in effect, that if the savings income of the youth is, in practice, not available to the parents or parent for aggregation, it shall not be aggregated. As I said last night, this seems to me to be incontestable in law, logic and equity.

The Chief Secretary said that it was a new point to him and that he would consider it, presumably before Report. With respect, it is not a new point. It has been raised since the Budget on a number of occasions. It has been raised in the national Press. It has been raised by my hon. Friend the Member for Wan-stead and Woodford (Mr. Patrick Jenkin), and it was raised by myself and others upstairs in relation to residence. If the people with whom my hon. Friend the Member for Hendon, South is concerned are part of the floating population, their income may well be in no way available for the family unit or, in particular, for the parent or parents whom they have left, either temporarily or permanently.

So I ask the Chief Secretary if he will take into his consideration of Amendment No. 43 the Amendments which are now before the House. The savings income may well be in no way available to the mother or the father, as the case may be, and, therefore, aggregation is both inequitable and, in practice, impossible. These Amendments greatly improve the subsection, and I very much hope that if we cannot screw anything further out of the Chief Secretary we will divide.

4.45 p.m.

Sir Eric Errington (Aldershot)

May I ask the Minister what the deletion of the words "a full-time" means in relation to the universities, which are, of course, educational institutions? Many students nowadays do other work during the vacation. Would I be right in thinking that the Clause covers income from that other work? Would the large grants that are given to students for their maintenance at university be aggregated? Can the Minister say whether education is a full-time occupation? The amount of maintenance given to students may be well over £300. In the case of someone with two children at university, if that is to be aggregated, it will be a serious matter for the person with whose income it is aggregated and also for the young person at university.

Mr. Diamond

No. The hon. Gentleman will be glad to know that his anxieties are baseless. What he refers to is not income, but assistance given to a university student which does not count as income for Income Tax purposes. There is no question of aggregation.

Sir E, Errington

Where is that to be found in the Bill?

Mr. Diamond

It does not need to be in the Bill, since it is not income in the first place.

Sir E. Errington

Not income? I am staggered to hear the right hon. Gentleman say that it is not income. Of course it is income.

Mr. Diamond

I do not think that we need to get excited about it. The hon. Gentleman will be glad to know that it is not income for Income Tax purposes and that there is no intention to treat it as income for Income Tax purposes. There is, therefore, no question of aggregating it and regarding it as unearned income which, as the hon. Gentleman has no doubt noticed, is the kind of income which is subject to aggregation.

The hon. Gentleman has asked me whether full-time attendance at university is an occupation. He will have observed that "occupation" is defined in subsection (3) as … any office, employment, trade, profession or vocation. The answer is that it is not within one of those categories. Therefore, the un- earned income of a young person undergoing full-time education at university will be aggregated with the parents' income.

May I turn now to the remarks made by the right hon. Member for Enfield, West (Mr. Iain Macleod). I recognise the connection, but I am bound to say that the discussion on these Amendments added nothing to our discussion on Amendment No. 43.

I did not say that it was a new point. I recognise that it was discussed upstairs in relation to having a better definition than "full-time occupation" for when a child ceases to be a member of the family unit. We were considering whether residence did not provide a better definition, and, in committee upstairs, I gave reasons why that would not work. I am sorry to have to tell the right hon. Gentleman that he will not be able to screw anything further out of me on these Amendments but, naturally, what I said last night stands.

Mr. Michael Shaw (Scarborough and Whitby)

I apologise for not being present when the Chief Secretary addressed the Committee, although I hope that he will agree that my previous attendance has been good.

Arising out of the point put forward by my hon. Friend the Member for Aldershot (Sir E. Errington), there is another matter which should be looked into further. Many industrial organisations take on young people for whom they see a bright future. They pay them a salary and put them to work full-time in their businesses for a year and then send them to a university on a full-time course, continuing to pay them their salaries. What is the state of any remuneration paid in such circumstances? Is it regarded as being for full-time education?

Mr. Diamond

I agree immediately that the hon. Gentleman was a most regular attendant on our proceedings upstairs, and I hope that he will not misunderstand me if I say that he attended almost too regularly. I say that to remind him that this point was considered upstairs, and there are a number of different circumstances which might arise. I invite him to refresh his memory by reading the reports of our proceedings in Standing Committee. However, I am sure that he will realise that the income that he is discussing is earned income, and there is no question of aggregating it.

That Clause does not deal with full-time education. It deals with what is a full-time occupation. In the case of someone deliberately limiting himself to a week or a month in an occupation, followed by three months doing something else, followed by another deliberately limited period at a temporary job, those two periods being his only occupations in 12 months, they would be treated as two periods of full-time occupation. If they were regarded as taking the child concerned out of the provisions of aggregation, it would make a nonsense of the Clause.

We have the usual problem that arises in any tax administration. We are administering the tax for a whole year, and we have to have circumstances relevant to the whole year. To the whole year once the child has left school, one has to apply something more than his being in and out of occupations for a week at a time.

Mr. John Nott (St. Ives)

In moving his Amendment, my hon. Friend the Member for Hendon, South (Sir H. Lucas-Tooth) gave a very interesting example, and the Chief Secretary has not supplied a satisfactory answer. My hon. Friend cited the example of a young man who goes to a military academy, and suggested Sandhurst. It is intolerable to leave the position in a state where the Chief Secretary says that a parent has to negotiate the matter with the tax inspector. Who is running the country? Are tax inspectors to be placed in a position where they decide whether a parent sends his son to Sandhurst?

This is just as specific a case as that mentioned by my hon. Friend the Member for Aldershot (Sir E. Errington).I

quite understand that there must be matters of detail in tax legislation which are subject to discussion with the Inland Revenue, but here is a clear and specific case. If a parent decides that his son will have a military career, and go to Sandhurst, will any income of the son be aggregated? It is quite unreasonable to suggest that the parent has to negotiate the matter with the tax inspector. That is not the way to leave legislation.

As the father of teenage children, my right hon. Friend the Member for Enfield, West (Mr. Iain Macleod) is a far greater expert than I on the floating population which moves between Earl's Court and Notting Hill, but I support his claim that the Clause bears no relation to what goes on in real life. It is quite unrealistic to suggest that any teenage person can have an intention to be regularly engaged in work. This does not make sense to me. I was not a member of the Standing Committee, but, having listened to this brief debate, I think that we ought not to leave the matter in this vacuous state before voting upon it.

Mr. Diamond

The hon. Member for St. Ives (Mr. Nott) asked me whether the conditions of attending at Sandhurst are such as to come within the Clause. The answer is that they are. I am informed that, before going to Sandhurst, a student has to undertake to serve for a period of years. At the point of joining Sandhurst, it is clear that he intends to engage in a full-time occupation of the kind described in the Clause and, therefore, the aggregation of his unearned income with his parents' income will no longer apply.

Question put, That the Amendment be made: —

The Committee divided: Ayes 154, Noes 193.

Division No. 223.] AYES [4.57 p.m.
Astor, John Buck, Antony (Colchester) Davidson,James(Aberdeenshire, W.)
Awdry, Daniel Bullus, Sir Eric Dean, Paul (Somerset, N.)
Baker, Kenneth (Acton) Burden, F. A. Dodds-Parker, Douglas
Balniel, Lord Campbell, B. (Oldham, W.) Doughty, Charles
Bell, Ronald Campbell, Gordon (Moray & Nairn) Drayson, G. B.
Bennett, Sir Frederic (Torquay) Carr, Rt. Hn. Robert Elliot, Capt. Walter (Carshalton)
Biffen, John Channon, H. P. G. Elliott,R.W.(N'c'tle-upon-Tyne, N.)
Biggs-Davison, John Chichester-Clark, R. Emery, Peter
Birch, Rt. Hn. Nigel Clegg, Walter Errington, Sir Eric
Black, Sir Cyril Cooke, Robert Eyre, Reginald
Blaker, Peter Corfield, F. V. Farr, John
Boardman, Tom (Leicester, S.W.) Costain, A. P. Fortescue, Tim
Body, Richard Craddock, Sir Beresford (Spelthorne) Foster, Sir John
Brown, Sir Edward (Bath) Crosthwaite-Eyre, Sir Oliver Gibson-Watt, David
Buchanan-Smith,Alick(Angus,N&M) Crouch, David Gilmour, Ian (Norfolk, C.)
Glover, Sir Douglas Langford-Holt, Sir John Rhys Williams, Sir Brandon
Goodhart, Philip Lewis, Kenneth (Rutland) Ridsdale, Julian
Goodhew, Victor Lloyd, Ian (P'tsm'th, Langstone) Rossi, Hugh (Hornsey)
Grant, Anthony Lloyd, Rt. Hn. Selwyn (Wirral) Royle, Anthony
Grant-Ferris, R. Longden, Gilbert Scott, Nicholas
Gresham Cooke, R. Lubbock, Eric Scott-Hopkins, James
Grieve, Percy MacArthur, Ian Sharpies, Richard
Griffiths, Eldon (Bury St. Edmunds) Mackenzie,Alasdair(Ross&Crom'ty) Shaw, Michael (Se'b'gh & Whitby)
Grimond, Rt. Hn. J. Maclean, Sir Fitzroy Silvester, Frederick
Hall, John (Wycombe) Macleod, Rt. Hn. lain Sinclair, Sir George
Hall-Davis, A. G. F. McMaster, Stanley Smith, Dudley (W'wick & L'mington)
Hamilton, Michael (Salisbury) Marten Neil Smith, John (London & W'mlnster)
Harvey, Sir Arthur Vere Maude, Angus Speed, Keith
Harvie Anderson, Miss Maudling, Rt. Hn. Reginald Summers, Sir Spencer
Hawkins, Paul Maxwelt-Hyslop, R. J. Tapsell, Peter
Heald, Rt. Hn. Sir Lionel Maydon, Lt.-Cmdr. S. L. C. Taylor, Sir Charles (Eastbourne)
Heath, Rt. Hn. Edward Miscampbell, Norman Taylor.Edward M.(C'gow,Cathcart)
Higgins, Terence L. More, Jasper Teeling, Sir William
Hirst, Gooffrey Morrison, Charles (Devizes) Thatcher, Mrs. Margaret
Hogg, Rt. Hn. Quintin Munro-Lucas-Tooth, Sir Hugh Thorpe, Rt. Hn. Jeremy
Holland, Philip Murton, Oscar Turton, Rt. Hn. R. H.
Hordern, Peter Nabarro, Sir Gerald Wainwright, Richard (Colne Valley)
Hunt, John Noble, Rt. Hn. Michael Walker, Peter (Worcester)
Hutchison, Michael Clark Nott, John Walker-Smith, Rt. Hn. Sir Derek
Iremonger, T. L. Onslow, Cranley Walters, Dennis
Jenkin, Patrick (Woodford) Osborn, John (Hallam) Ward, Dame Irene
Johnson Smith, G. (E. Grinstead) Page, Graham (Crosby) Webster, David
Johnston, Russell (Inverness) Page, John (Harrow, W.) Whitelaw, Rt. Hn. William
Jones, Arthur (Northants, S.) Pardoe, John Williams, Donald (Dudley)
Jopling, Michael Peel, John Wills, Sir Gerald (Bridgwater)
Kaberry, Sir Donald Pink, R. Bonner Wilson, Geoffrey (Truro)
Kershaw, Anthony Powell, Rt. Hn. J. Enoch Winstanley, Dr. M. P.
Kimball, Marcus Prior, J. M. L. Wood, Rt. Hn. Richard
King, Evelyn (Dorset, S.) Pym, Francis Worsley, Marcus
Kirk, Peter Bamsdcn, Rt. Hn. James
Lancaster, Col. C. G. Rawlinson, Rt. Hn. Sir Peter TELLERS FOR THE AYES:
Lane, David Renton, Rt. Hn. Sir David Mr. Hector Monro and
Mr. Humphrey Atkins.
Albu, Austen Evane, loan L. (Birm'h'm, Yardley) Kenyon, Clifford
Anderson, Donald Fitch, Alan (Wigan) Kerr, Mrs. Anne (R'ter & Chatham)
Armstrong, Ernest Fletcher, Raymond (Ilkeston) Kerr, Russell (Feltham)
Atkinson, Norman (Tottenham) Fletcher, Ted (Darlington) Lawson, George
Bacon, Rt. Hn. Alice Foot, Michael (Ebbw Vale) Ledger, Ron
Barnes, Michael Forrester, John Lee, Rt. Hn. Frederick (Newton)
Barnett, Joel Fowler, Gerry Lee, John (Reading)
Beaney, Alan Fraser, John (Norwood) Lestor, Miss Joan
Bidwell, Sydney Calpern, Sir Myer Lever, Harold (Cheetham)
Bishop, E. S. Garrett, W. E. Lewis, Arthur (W. Ham, N.)
Blackburn, F. Ginsburg, David Lipton, Marcus
Blenkinsop, Arthur Gourtay, Harry Lyon, Alexander W. (York)
Booth, Albert Cray, Dr. Hugh (Yarmouth) Lyons, Edward (Bradford, E.)
Boston, Terence Gregory, Arnold McBride, Neil
Braddock, Mrs. E. M. Griffiths, Eddie McCann, John
Bradley, Tom Griffiths, Rt. Hn. James (Llanely) MacColl, James
Bray, Dr. Jeremy Hamaton, James (Bothwell) Macdonald, A. H.
Brown, Rt. Hn. George (Belper) Hamilton, William (Fife, W.) McKay, Mrs. Margaret
Butler, Herbert (Hackney, C.) Harper, Joseph Mackenzie, Gregor (Rutherglen)
Butler, Mrs. Joyce (Wood Green) Hart, Rt. Hn. Judith Mackie, John
Cant, R. B. Haseldine, Norman McMillan, Tom (Glasgow. C.)
Coleman, Donald Hazell, Bert McNamara, J. Kevin
Concannon, J. D. Heffer, Eric S. MacPherson, Malcoim
Corbet, Mrs. Freda Hilton, W. S. Marquand, David
Crawshaw, Richard Hobden, Dennis (Brighton, K'town) Maxwell, Robert
Cronin, John Horner, John Mayhew, Christopher
Crosaman, Rt. Hn. Richard Howarth, Harry (Wellingborough) Mendelson J.J.
Davies, Dr. Ernest (Stretford) Howie, W. Mikardo Ian
Davies, If or (Gower) Hoy, James MilIan Bruce
Dell, Edmund Hughes, Emrys (Ayrshire, S.) Miller, Dr. M. S.
Dewar, Donald Hughes, Hector (Aberdeen. N.) Milne Edward (Blyth)
Diamond, Rt Hn. John Hughes, Roy (Newport) Mitchell, R. C. (S'th'pton, Test)
Dickens, James Hunter, Adam Molloy, William
Dobson, Ray Irvine, Sir Arthur (Edge Hill) Moonman, Eric
Doig, Peter Jackson, Peter M. (High Peak) Morgan, Elystan (Cardiganshire)
Driberg, Tom Jay, Rt. Hn. Douglas Morris, Alfred (Wythenshawe)
Dunwoody, Dr. John (F'th& C'b'e) Jeger, George (Goole) Morris, Charles R. (Openshaw)
Eadie, Alex Jenkins, Rt. Hn. Roy (Stechford) Moyle, Roland
Edelman, Maurice Johnson, Carol (Lewisham, S.) Murray, Albert
Edwards, Robert (Bilston) Jones,Rt.Hn.Sir Elwyn(W.Ham,S.) O'MaiHy, Brian
Ellis, John Jones, J. Idwal (Wrexham) Oram, Albert E.
Ennals, David Judd, Frank Orme, Stanley
Evans, Albert (Islington, S.W.) Kelley, Richard Oswald, Thomas
Owen, Dr. David (Plymouth, S'tn) Rodgers, William (Stockton) Tuck, Raphael
Owen, WHI (Morpeth) Roebuck, Roy Urwin, T. W.
Page, Derek (King's Lynn) Rogers, George (Kensington, N.) Varley, Eric C.
Paget, R. T. Ross, Rt. Hn. William Wainwright, Edwin (Dearne Valley)
Palmer, Arthur Rowlands, E. (Cardiff, N.) Walden, Brian (All Saints)
Pannell, Rt. Hn. Charles Ryan, John Walker, Harold (Doncaster)
Park, Trevor Shaw, Arnold (llford, S.) Watkins, David (Consett)
Parkyn, Brian (Bedford) Sheldon, Robert Watkins, Tudor (Brecon & Radnor)
Pavitt, Laurence Short,Rt.Hn.Edward(N'c'tle-u-Tyne) Weitzman, David
Perry, Ernest G. (Battersea, S.) Short,Mrs.Renée(W'hampton,N.E.) Wellbeloved, James
Perry, George H. (Nottingham, S.) Silkin, Rt. Hn. John (Deptford) Whitaker, Ben
Prentice, Rt. Hn. R. E. Silverman, Julius Wllkins, W. A.
Price, Thomas (Westhoughton) Skeffington, Arthur Willey, Rt. Hn. Frederick
Price, William (Rugby) Slater, Joseph Willis, Rt. Hn. George
Probert, Arthur Small, William Wilson, Rt. Hn. Harold (Huyton)
Rankin, John Snow, Julian Wilson, William (Coventry, S.)
Roes, Merlyn Stewart, Rt. Hn. Michael Winnick, David
Reynolds, Rt. Hn. G. W. Swain, Thomas Woof, Robert
Rhodes, Geoffrey Swingler, Stephen Yates, Victor
Richard, Ivor Taverne, Dick
Roberts, Gwilym (Bedfordshire, S.) Thomas, Rt. Hn. George TELLERS FOR THE NOES:
Robinson,Rt.Hn.Kenneth(St.P'c'as) Tinn, James Mr. Walter Harrison and
Robinson, W. O. J. (Walth'stow, E.) Tomney, Frank Mr.Charles Grey.
The Chairman

Last night, I promised the right hon. Gentleman the Member for Orkney and Shetland (Mr. Grimond) that there would be a Division on Amendment No. 13, which has already been discussed.

Amendment proposed: No. 13, in page 11, line 17, at end insert:

(4) Tax shall not be charged by virtue of this section in respect of— (a) any infant's income if such infant's income does not exceed five hundred pounds and in the case of income which exceeds that amount shall be charged only in respect of the excess; and

(b) any infant's income so far as the same is income arising under a settlement in relation to which some person other than a relative of the infant's parent is or was a settlor (' settlement' and ' settlor' here having the same meaning as in Chapter III of Part XVIII of the Income Tax Act 1952, and relative including a husband or wife, parent or remoter forebear, child or remoter issue, brother or sister).—[Mr. Richard Wainwright.]

Question put, That the Amendment be made:—

The Committee divided: Ayes 154, Noes 193.

Division No. 224.] AYES [5.7 p.m.
Astor, John Drayson, G. B. Hutchison, Michael Clark
Atkins, Humphrey (M't'n & M'd'n) Elliot, Capt. Walter (Carshalton) Iremonger, T. L.
Awdry, Daniel Elliott,R.W.(N'c'tle-upon-Tyne,N.) Jentrin, Patrick (Woodford)
Baker, Kenneth (Acton) Emery, Peter Johnson Smith, G. (E. Grinstead)
Balniel, Lord Errington, Sir Eric Johnston, Russell (Inverness)
Bell, Ronald Eyre, Reginald Jones, Arthur (Northants, S.)
Bennett, Sir Frederic (Torquay) Farr, John Jopling, Michael *
Biffen, John Fletcher-Cooke, Charles Kaberry, Sir Donald
Biggs-Davison, John Fortescue, Tim Kershaw, Anthony
Birch, Rt. Hn. Nigel Foster, Sir John Klmball, Marcus
Black, Sir Cyril Gibson-Watt, David King, Evelyn (Dorset, S.)
Blaker, Peter Cilmour, Ian (Norfolk, C.) Kirk Peter
Boardman, Tom (Leicester, S.W.) Glover, Sir Douglas Lancaster, Col. C. G.
Body, Richard Goodhart, Philip Lane, David
Braine, Bernard Goodhew, Victor Langford-Holt, Sir John
Brown, Sir Edward (Bath) Grant) Anthony LewiS, Kenneth (Rutland)
Buchanan-Smith,Allck(Angus,N&M) Grant-Ferris, R. lloyd, Ian (P'tsm'th, Langstone)
Buck, Antony (Colchester) Gresham Cooke, R. Lloyd, Rt. Hn. Selwyn (Wirral)
Bullus, Sir Eric Grieve, Percy Longden, Gilbert
Burden, F.A. Griffiths, Eldon (Bury St. Edmuncrs) MacArthur, Ian
Campbell, Gordon (Moray & Nairn) Grimond, Rt. Hn. J. Mackenzie,Alasdarr(Ross&Crom'ty)
Carr, Rt. Hn. Robert
Channon, H. P. G. Hal, John (Woycombe) Maclean, Sir Fitzroy
Chichester-Clark, R. Hall-Davis, A. G. F. Macleod, Ht. Hn. lain
Clegg, Walter Hamilton, Michael (Salisbury) McMaster, Stanley
Cooke, Robert Harvey, Sir Arthur Vere Marten, Neil
Corfield, F. V. Harvie Anderson, Miss Maude, Angus
Costain A. P. Hawkins, Paul Maudling, Rt. Hn. Reginald
Craddock, Sir Beresford (Spelthome) Heald, Rt. Hn. Sir Lionel Maxwell-Hyslop, R. J.
Crouch, David Heath, Rt. Hn. Edward Maydon, Lt.-Cmdr. S. L. C.
Crowder, F. P. Higgins, Terence L. Miscampbell, Norman
Campbell, B. (Oldham, W.) Hirst, Geoffrey Monro, Hector
Davidson,James(Aberdeenshlre,W.) Hogg, Ht. Hn. Quintin More, jasper
Dean, Paul (Somerset, N.) Holland, Philip Morrison, Charles (Devizes)
Dodds-Parker, Douglas Hordern, Peter Munroo-Lucas-Tooth, Sir Hugh
Doughty, Charles Hunt, John Murton, Oscar
Nabarro, Sir Gerald Ridsdale, Julian Thorpe, Rt. Hn. Jeremy
Noble, Rt. Hn. Michael Rossi, Hugh (Hornsey) Turton, Rt. Hn. R. H.
Nott, John Royle, Anthony Walker, Peter (Worcester)
Onslow, Cranley Scott, Nicholas Walker-Smith, Rt. Hn. Sir Derek
Osborn, John (Hallam) Scott-Hopkins, James Walters, Dennis
Page, Graham (Crosby) Sharples, Richard Ward, Dame Irene
Page, John (Harrow, W.) Shaw, Michael (Sc'b'gh & Whitby) Webster, David
Pardoe, John Silvester, Frederick Whitelaw, Rt. Hn. William
Peel, John Sinclair, Sir George Williams, Donald (Dudley)
Pink, R. Bonner Smith, Dudley (W'wick & L'mington) Wills, Sir Gerald (Bridgwater)
Powell, Rt. Hn. J. Enoch Speed, Keith Wilson, Geoffrey (Truro)
Prior, J. M. L. Summers, Sir Spencer Winstanley, Dr. M. P.
Pym, Francis Tapsell, Peter Wood, Rt. Hn. Richard
Ramsden, Rt. Hn. James Taylor, Sir Charles (Eastbourne) Worsley, Marcus
Rawlinson, Rt. Hn. Sir Peter Taylor,Edward M.(G'gow,Cathcart)
Renton, Rt Hn. Sir David Teeling, Sir William TELLERS FOR THE AYES:
Rhys Williams, Sir Brandon Thatcher, Mrs. Margaret Mr. Eric Lubbock and
Mr. Richard Wainwright.
Albu, Austen Hart, Rt. Hn. Judith Murray, Albert
Anderson, Donald Haseldine, Norman O'Malley, Brian
Armstrong, Ernest Hazell, Bert Oram, Albert E.
Atkinson, Norman (Tottenham) Heffer, Eric S. Orme, Stanley
Bacon, Rt. Hn. Alice Hilton, W. S. Oswald, Thomas
Barnes, Michael Hobden, Dennis (Brighton, K'town) Owen, Dr. David (Plymouth, S'tn)
Barnett, Joel Horner, John Owen, Will (Morpetn)
Beaney, Alan Howarth, Harry (Wellingborough) Page, Derek (King's Lynn)
Bidwell, Sydney Howie, W. Paget, R. T.
Bishop, E. S. Hoy, James Palmer, Arthur
Blackburn, F. Hughes, Emrys (Ayrshire, S.) Pannell, Rt. Hn. Charles
Blenkinsop, Arthur Hughes, Roy (Newport) Park, Trevor
Booth, Albert Hunter, Adam Parkyn, Brian (Bedford)
Boston, Terence Irvine, Sir Arthur (Edge Hill) Pavitt, Laurence
Braddock, Mrs. E. M. Jackson, Peter M. (High Peak) Perry, Ernest G. (Battersea, S.)
Bradley, Tom Jay, Rt. Hn. Douglas Perry, George H. (Nottingham, S.)
Bray, Dr. Jeremy Jeger, George (Goole) Prentice, Rt. Hn. R. E.
Butler, Herbert (Hackney, C.) Jenkins, Rt. Hn. Roy (Stechford) Price, Thomas (Westhoughton)
Butler, Mrs. Joyce (Wood Green) Johnson, Carol (Lewisham, S.) Price, William (Rugby)
Coleman, Donald Jones,Rt.Hn.Sir Elwyn(W.Ham,S.) Probert, Arthur
Corbet, Mrs. Freda Jones, J. Idwal (Wrexham) Rankin, John
Crawshaw, Richard Judd, Frank Rees, Merlyn
Cronin, John Kelley, Richard Reynolds, Rt. Hn. G. W.
Crossman, lit. Hn. Richard Kenyon, Clifford Rhodes, Geoffrey
Davidson, Arthur (Accrington) Kerr, Mrs. Anne (R'ter & Chatham) Richard, Ivor
Davies, Ednyfed Hudson (Conway) Kerr, Russell (Feltham) Roberts, Gwilym (Bedfordshire, S.)
Davies, Dr. Ernest (Stretford) Lawson, George Robinson,Rt.Hn.Kenneth(St.P'c'as)
Davies, Ifor (Gower) Ledger, Ron Robinson, W. O. J. (Walth'stow, E.)
Dell, Edmund Lee, Rt. Hn. Frederick (Newton) Rodgers, William (Stockton)
Dewar, Donald Lee, John (Reading) Rogers, George (Kensinton, N.)
Diamond, Rt Hn. John Lesor, Miss Joan Ross, Rt. Hn. William
Dickens, James Rowlands, E. (Cardiff, N.)
Dobson, Ray Lever, Harold (Cheetham) Rayan, John
Doig, Peter Lewis, Arthur (W. Ham, N.) Shaw, Arnold (Ilford, S.)
Driberg, Tom Lipton, Marcus Sheldon, Robert
Dunwoody, Dr. John (F'th & C'b'e) Lyon, Alexander w.(York) Short,Rt.Hn.Edward(N'c'tle-u-Tyne)
Eadie, Alex Lyons, Edward (Bradford, E.) Short,Mrs.Renée(W'hampton,N.E.)
Edelman, Maurice McBride, Neil Silkin, Rt. Hn. John (Deptford)
Edwards, Robert (Bilston) McCann, John Silverman, Julius
Ellis, John MacColl, James Skeffington, Arthur
Ennals, David Macdonald, A. H. Slater, Joseph
Evans, Albert (Islington, S.W.) McKay, Mrs. Margaret Small, William
Evans, loan L. (Birm'h'm, Yardley) Mackenzie, Gregor (Rutherglen) Snow, Julian
Fitch, Aian (Wigan) Mackie, John Stewart, Rt. Hn. Michael
Fletcher, Raymond (Ilkeston) McMillan, Tom (Glasgow, C.) Swain, Thomas
Fletcher, Ted (Darlington) McNamara, J. Kevin Swingler, Stephen
Foot, Michael (Ebbw Vale) MacPherson, Malcolm Taverne, Dick
Forrester, John Marquand, David Thomas, Rt. Hn. Ceorge
Fowler, Gerry Maxwell, Robert Tinn, James
Fraser, John (Norwood) Mayhew, Christopher Tomney, Frank
Galpern, Sir Myer Mendelson, J. J. Tuck, Raphael
Garrett, W. E. Mikardo, Ian Urwin, T. W.
Ginsburg, David Millan, Bruce Varley, Eric G.
Gourlay, Harry Miller, Dr. M. S. Wainwright, Edwin (Dearne Valley)
Gray, Dr. Hugh (Yarmouth) Milne, Edward (Blyth) Walden, Brian (All Saints)
Gregory, Arnold Mitchell, R. C. (S'th'pton, Test) Walker, Harold (Doncastsr)
Griffiths, Rt. Hn. James (Llanelly) Molloy, William Watkins, David (Consett)
Griffiths, Eddie Moonman, Eric Watkins, Tudor (Brecon & Radnor)
Hamilton, James (Bothwell) Morgan, Elystan (Cardiganshire) Weitzman, David
Hamilton, william (Fife, W.) Morris, Alfred (Wythenshawe) Wellbeloved, James
Harper, Joseph Morris, Charles R. (Openshaw) Whitaker, Ben
Harrison, Walter (Wakefield) Moyle, Roland Wilkins, W, A.
Willey, Rt. Hn. Frederick Winnick, David TELLERS FOR THE NOES:
Willis, Rt. Hn. George Woof, Robert Mr J. D Concannon and
Wilson, Rt. Hn. Harold (Huyton) Yates, Victor Mr Charles Grey.
Wilson, William (Coventry. S.)

Question put, That the Clause stand part of the Bill, put forthwith pursuant to Order [11th June]:—

The Committee divided: Ayes 188, Noes 151.

Division No. 225.] AYES [5.16 p.m.
Albu, Austen Heffer, Eric S. Page, Derek (King's Lynn)
Anderson, Donald Hilton, W. S. Paget, R. T.
Armstrong, Ernest Hobden, Dennis (Brighton, K'town) Palmer, Arthur
Atkinson, Norman (Tottenham) Horner, John Pannell, Rt. Hn. Charles
Bacon, Rt. Hn. Alice Howarth, Harry (Wellingborough) Park, Trevor
Barnes, Michael Howie, W. Parkyn, Brian (Bedford)
Barnett, Joel Hoy, James Pavitt, Laurence
Beaney, Alan Hughes, Emrys (Ayrshire, S.) Perry, Ernest G. (Battersea, S.)
Bidwell, Sydney Hughes, Hector (Aberdeen, N.) Perry, George H. (Nottingham, S.)
Binns, John Hughes, Roy (Newport) Prentice, Rt. Hn. R. E.
Bishop, E. S. Hunter, Adam Price, Thomas (Westhoughton)
Blackburn, F. Irvine, Sir Arthur (Edge Hill) Price, William (Rugby)
Blenkinsop, Arthur Jackson, Peter M. (High Peak) Probert, Arthur
Booth, Albert Jay, Rt. Hn. Douglas Rankin, John
Boston, Terence Jeger, George (Goole) Rees, Meriyn
Braddock, Mrs. E. M. Jenkins, Rt. Hn. Roy (Stechford) Reynolds, Rt. Hn. G. W.
Bradley, Tom Johnson, Carol (Lewisham, S.) Rhodes, Geoffrey
Bray, Dr. Jeremy Jones, Rt. Hn. Sir Elwyn(W.Haw, S.) Richard, lvor
Butler, Herbert (Hackney, C.) Jones, J. ldwal (Wrexham) Roberts, Gwilym (Bedfordshire, S.)
Butler, Mrs. Joyce (Wood Green) Judd, Frank Robinson, Rt. Hn. Kenneth (St.P'c'as)
Coleman, Donald Kelley, Richard Robinson, w. O. J. (Walth'stow, E.)
Corbet, Mrs. Freda Kenyon, Clifford Rodgers, William (Stockton)
Crawshaw, Richard Kerr, Mrs. Anne (R'ter & Chatham) Roebuck, Roy
Cronin, John Kerr, Russell (Feltham) Rogers, George (Kensington, N.)
Davidson, Arthur (Accrington) Lawson George Ross, Rt. Hn. William
Davies, Ednyfed Hudson (Conway) Ledger, Ron Rowlands, E. (Cardiff, N.)
Davies, Dr. Ernest (Stretford) Lee, Rt. Hn. Frederick (Newton) Ryan, John
Davies, lfor (Gower) Lee, John (Reading) Shaw, Arnold (llford, S.)
Dell, Edmund Lestor Miss Joan Sheldon, Robert
Dewar, Donald Lever, Harold (Cheetham)
Diamond, Rt Hn. John Arthur (W. Ham, N.) Short, Mrs.Renée (W'hampton, N.E.)
Dickens, James Lipton, Marcus Sllkin, Rt. Hn. John (Deptford)
Dobson, Ray Lyon, Alexander W. (York) Silverman, Julius
Doig, Peter Lyons, Edward (Bradford, E.) Skeffington, Arthur
Driberg, Tom McBride, Neil Slater, Joseph
Dunwoody, Dr. John (F'th & C'b'e) McCann, John Small, William
Eadie, Alex MacColl, James Snow, Julian
Edelman, Maurice Macdonald, A.H. Stewart, Rt. Hn. Michael
Edwards, Robert (Bilston) McKay, Mrs Margaret Swain, Thomas
Ellis, John Mackenzie, Gregor (Rutherglen) Swingler, Stephen
Ennals, David Mackenzie, Gregor (Rutherglen) Tinn James
Evans, loan L. (Birm'h'm, Yardley) Mackie, John Tomney, Frank
Fitch, Alan (Wigan) McMillian, Tom (Glasgow, G.) Tuck, Raphael
Fletcher, Raymond (Ilkeston) McNamara,J. Kevin Urwin, T. W.
Fietcher, Ted (Darlington) MacPherson, Malcolm Varley, Eric G.
Foot, Michael (Ebbw Vale) Marquand, David Wainwright, Edwin (Dearne Valley)
Forrester, John Mayhew, Christopher Walden, Brian (All Saints)
Fowler, Gerry Mendelson, J. J. Walker, Harold (Doncaster)
Fraser, John (Norwood) Mikardo, Ian Watkins, David (Consett)
Galpern, Sir Myer Millan, Bruce Watkins, Tudor (Brecon & Radnor)
Garrett, W. E. Miller, Dr. M. S. Weitzman, David
Ginsburg, David Milne, Edward (Blyth) Wellbeloved, James
Gourlay, Harry Mitchell, R. C. (S'th'pton, Test) Whitaker, Ben
Gray, Dr. Hugh (Yarmouth) Molloy, William Wilkins, W. A.
Gregory, Arnold Moorman, Eric Willey, Rt. Hn. Frederick
Griffiths, Rt. Hn. James (Lianelly) Morgan, Elystan (Cardiganshire) Willis, Rt. Hn. George
Griffiths, Eddie Morris, Alfred (Wythenshawe) Wilson, Rt. Hn. Harold (Huyton)
Hamilton, James (Bothwell) Morris, Charles R. (Openshaw) Wilson, William (Coventry, S.)
Hamilton, William (Fife, W.) Moyle, Roland Winnick, David
Harper, Joseph Murray, Albert Woof, Robert
Harrison, Walter (Wakefietd) O'Malley, Brian Yates, Victor
Hart, Rt. Hn. Judith Oswald, Thomas
Haseldine, Norman Owen, Dr. David (Plymouth, S'tn) TELLERS FOR THE AYES:
Hazell, Bert Owen, Will (Morpeth) Mr. Charles Grey and
Mr. J. D. Concannon.
Astor, John Balniel, Lord Biggs-Davison, John
Atkins, Humphrey (M't'n& M'd'n) Bell, Ronald Birch, Rt. Hn. Nigel
Awdry, Daniel Bennett, Sir Frederic (Torquay) Black, Sir Cyril
Baker, Kenneth (Acton) Biffen, John Blaker, Peter
Boardman, Tom (Leicester, S.W.) Harvey, Sir Arthur Vere Osborn, John (Halham)
Body, Richard Harvie Anderson, Miss Page, Graham (Crosby)
Braine, Bernard Hawkins, Paul Page, John (Harrow, W.)
Brown, Sir Edward (Bath) Heald, Rt. Hn. Sir Lionel Peel, John
Bruce-Gardyne, J. Higgins, Terence L. Pink, R. Bonner
Buchanan-Smith,Alick(Angus,N&M) Hogg, Rt. Hn. Quintin Powell, Rt. Hn. J. Enoch
Buck, Antony (Colchester) Holland, Philip Prior, J. M. L.
Bullus, Sir Eric Hordern, Peter Pym, Francis
Burden, F. A. Hunt, John Ramsden, Rt. Hn. James
Campbell, B. (Oldham, W.) Hutchison, Michael Clark Rawlinson, Rt. Hn. Sir Peter
Campbell, Cordon (Moray & Nairn) Iremonger, T. L. Renton, Rt. Hn. Sir David
Carr, Rt. Hn. Robert Jerkin, Patrick (Woodford) Rhys Williams, Sir Brandon
Channon, H. P. C. Johnson Smith, C. (E. Grinstead) Ridsdale, Julian
Chichester Clark, R. Johnston, Russell (Inverness) Rossi, Hugh (Hornsey)
Clegg, Walter Jones, Arthur (Northants, S.) Royle, Anthony
Cooke, Robert Jopling, Michael Scott, Nicholas
Corfield, F. V. Kaberry, Sir Donald Scott-Hopkins, James
Costain, A. P. Kershaw, Anthony Sharpies, Richard
Craddock, Sir Beresford (Spelthorne) Kimball, Marcus Shaw, Michael (Sc'b'gh & Whitby)
Crouch, David Kimg, Evelyn (Dorset, S.) Silvester, Frederick
Crowder, F. P. Kirk, Peter Sinclair, Sir George
Davidson, James(Aberdeenshlre,W.) Lancaster, Col. C. G. Smith, Dudley (W'wick & L'mington>
Dean, Paul (Somerset, N.) Lane, David Speed, Keith
Dodds-Parker, Douglas Langford-Holt, Sir John Summers, Sir Spencer
Doughty, Charles Lewis, Kenneth (Rutland) Tapsell, Peter
Drayson, G. B. Lloyd, Ian (P'tsm'th, Langstone) Taylor, Sir Charles (Eastbourne)
Elliot, Capt. Walter (Carshalton) Lloyd, Rt. Hn. Selwyn (Wirral) Taylor, Edward M.(C'gow,Cathcart)
Elliott,R.W.(N'c'tle-upon-Tyne,N.) Longden, Gilbert Teeling, Sir William
Emery, Peter Lubbock, Eric Thatcher, Mrs. Margaret
Errington, Sir Eric MacArthur, Ian Thorpe, Rt. Hn. Jeremy
Eyre, Reginald Mackenzie,Alasdarr(Ross & Crom'ty) Turton, Rt. Hn. R. H.
Farr, John Maclean, Sir Fitzroy Wainwright, Richard (Colne Valley)
Fletcher-Cooke, Charles Macleod, Rt. Hn. lain Walker, Peter (Worcester)
Fortescue, Tim McMaster, Stanley Walker-Smith, Rt. Hn, Sir Derek
Foster, Sir- John Marten, Neil Walters, Dennis
Cibson-Watt, David Maude, Angus Ward, Dame Irene
Gilmour, Ian (Norfolk, C.) Maudling, Rt. Hn. Reginald Webster, David
Glover, Sir Douglas Maxwell-Hyslop, R. J. Williams, Donald (Dudley)
Goodhart, Philip Maydon, Lt.-Cmdr. S. L. C. Wills, Sir Gerald (Bridgwater)
Goodhew, Victor Miscampbell, Norman Wilson, Geoffrey (Truro)
Grant-Ferris, R. Monro, Hector Winstanley, Dr. M. P.
Cresham Cooke, R. Morrison, Charles (Devizes) Wood, Rt. Hn. Richard
Grieve, Percy Munro-Lucas-Tooth, Sir Hugh Worsley, Marcus
Griffiths, Eldon (Bury St. Edmunds) Murton, Oscar
Grimond, Rt. Hn. J. Nabarro, Sir Gerald TELLERS FOR THE NOES:
Hall, John (Wycombe) Noble, Rt. Hn. Michael Mr. Jasper More and
Hall-Davis, A. G. F. Nott, John Mr. Anthony Grant.
Hamilton, Michael (Salisbury) Onslow, Cranley
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