WAYS AND MEANS

HC Deb 21 April 1969 vol 782 cc170-210

Mr. Speaker

The House must listen carefully. I am now required under Standing Order No. 90(2) to put successively without further debate the Question on each of the three remaining 39 Ways and Means Resolutions, on the three procedure Motions, and on the Motion relating to Finance [Money] on all of which the Finance Bill is to be brought in. Instead of reading out each Motion in extenso, I propose to follow the procedure used last year and the year before; that is to say, I shall first state the title of the Motion, and then put simply the Question, That the Motion be agreed to.

2. SPIRITS (EXCISE AND CUSTOMS)

Motion made, and Question,

That, as from 16th April, 1969, the duties of excise chargeable under section 1 of the Finance Act 1964 on spirits, and the duties of customs chargeable under that section on spirits other than perfumed spirits, shall respectively be at the rates shown in the following Table instead of the rates shown in Table 1 of Schedule 1 to that Act as substituted by section 1(1) of the Finance Act 1968.

And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.

Act 1958, "Convention" indicates goods of Convention area origin within the meaning of the European Free Trade Association Act 1960 and "Full" indicates other goods.—[Mr. Roy Jenkins.]

put forthwith pursuant to Standing Order No. 90(2) (Ways and Means motions), and agreed to.

3. BEER (EXCISE AND CUSTOMS)

Motion made, and Question, That— (a) as from 16th April, 1969, the duties of excise and customs chargeable on beer under section 2 of the Finance Act 1964 shall respectively be at the rates shown

TABLE: BEER (RATES OF CUSTOMS AND EXCISE DUTIES AND DRAWBACKS)
				Customs rates (per 36 gallons)
	Excise rates (per 36 gallons)	Full	Commonwealth	Convention
	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.
1. Duty	10	7	6	11	7	6	10	7	6	10	7	6
2. Drawback	10	7	6	11	7	6	10	7	6	10	7	6
	each of the above rates of duty and drawback being, in the case of beer of an original gravity exceeding 1030 degrees, increased by 8s. 9.6d. for each addiditional degree.

As respects beer the worts whereof before fermentation were of a specific gravity of less than 1030 degrees the amount of drawback allowable shall not exceed the amount of the customs or excise duty shown to the satisfaction of the Commissioners of Custom and Excise to have been paid.

In the Table above "Commonwealth" indicates goods qualifying for Commonwealth preference under section 2 of the Import Duties Act 1958, "Convention" indicates goods of Convention area origin within the meaning of the European Free Trade Association Act 1960 and "Full" indicates other goods.—[Mr. Roy Jenkins.]

put forthwith pursuant to Standing Order No. 90(2) (Ways and Means motions), and agreed to.

4. WINE (CUSTOMS)

Motion made, and Question, That the duties of customs chargeable under section 3 of the Finance Act 1964 on wine, including the lees of wine, shall, as from 16th April, 1969, be at the rates shown below instead of the rates shown in Schedule 3 to that Act as substituted by section 1(1) of the Finance Act 1968 and shall—

1. (a) in the case of light wine which qualifies for Commonwealth preference, be subject to section 3(3) of the said Act of 1964, or
2. (b) in the case of goods of the Republic of Ireland consigned to the United Kingdom from that country, be subject to section 3(1)(b) of the said Act of 1968,

as in the case of the rates shown in the said Schedule 3.

below instead of the rates shown in Schedule 2 to that Act as substituted by section 1(2) of the Finance Act 1967;

(b) as respects beer on which there have been paid duties of excise or customs at the rates shown below drawback shall be allowed in accordance with the said section 2 at the rates shown below instead of the rates shown in the said Schedule 2.

And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.

And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.

TABLE: WINE (RATES OF CUSTOMS DUTIES)
	Rates of duty (per gallo n
Description of Wine	Full	Commonwealth
	£	s.	d.	£	s.	d.
Light wine:—
Still—
not in bottle	1	12	3	1	10	3
in bottle	1	14	9	1	11	9
Sparkling	2	4	9	2	2	9
Other wine:—
Still—
not in bottle	2	14	3	2	4	3
in bottle	2	16	9	2	5	9
Sparkling	3	6	9	2	16	9
together, in the case of wine exceeding 42 degrees proof spirit, with an addition for each additional degree or fraction of a degree of		4	6		3	8

In the Table above "Commonwealth" indicates goods qualifying for Commonwealth preference under section 2 of the Import Duties Act 1958 and "Full" indicates other goods; and "light wine" means wine not exceeding 25 degrees or, in the case of wine qualifying for Commonwealth preference, 27 degrees of proof spirit.—[Mr. Roy Jenkins.]

put forthwith pursuant to Standing Order No. 90(2) (Ways and Means motions), and agreed to.

5. BRITISH WINE (EXCISE)

Motion made, and Question, That as from 16th April 1969, the duties of excise chargeable under section 3 of the Finance Act 1964 on British wine shall be at the rates shown below instead of the rates shown in Schedule 4 to that Act as substituted by section 1(1) of the Finance Act 1968. And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.

TABLE: BRITISH WINE (RATES OF EXCISE DUTIES)
Description of British wine	Rates of duty (per gallon)
	£	s.	d.
Light British wine:—
Still	1	9	9
Sparkling	1	15	9
Other British wine:—
Still	1	14	9
Sparkling	2	0	9

In the Table above, "light British wine" means British wine not exceeding 27 degrees of proof spirit.—[Mr. Roy Jenkins.]

TABLE: TOBACCO (RATES OF CUSTOMS AND EXCISE DUTIES AND DRAWBACKS)
TABLE 1
				Rates of duty per pound
Customs	Full	Commonwealth	Convention	Republic of Ireland
	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.
TOBACCO
1. Unmanufactured:
Containing 10 per cent. or more by weight of moisture	5	0	10	4	19	3½	5	0	10	4	19	3½
Other	5	1	10	5	0	1½	5	1	10	5	0	1½
2. Manufactured, viz.:
Cigars	5	9	8½	5	6	9	5	6	9	5	6	9
Cigarettes	5	6	4	5	3	11½	5	1	11½	5	1	11½
Cavendish or negrohead:
Manufactured in bond	5	3	4	5	1	4½	5	3	4	5	1	4½
Other	5	5	4	5	3	1	5	3	1	5	3	1
Other	5	3	7	5	1	7½	5	0	10	5	0	10
3. Snuff and snuff work (including tobacco dust or powder and ground tobacco)	5	4	1	5	2	0½	5	1	10	5	1	10

put forthwith pursuant to Standing Order No. 90(2) (Ways and Means motions), and agreed to.

6. TOBACCO (CUSTOMS AND EXCISE)

Motion made, and Question, That—

1. (a) as from 16th April 1969 the duties of customs and excise chargeable on tobacco under section 4 of the Finance Act 1964 shall be at the rates shown in Tables 1 and 2 below instead of at the rates shown in Tables 1 and 2 of Schedule 5 to that Act as amended by section 1(2) of the Finance Act 1965 and section 1(2) of the Finance Act 1968;
2. (b) as respects tobacco on which there have been paid duties of customs or excise at the rates shown in Tables 1 and 2 below, drawback shall be allowed at the appropriate rate shown in Table 3 below instead of the rates shown in Table 3 in the said Schedule 5.

And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968. In the Tables above, "Commonwealth" indicates goods qualifying for Commonwealth preference under section 2 of the Import Duties Act 1958, "Convention" indicates goods at Convention area origin within the meaning of the European Free Trade Association Act 1960, "Republic of Ireland" indicates goods of the Republic of Ireland consigned to the United Kingdom from that country and "Full" indicates other goods.—[Mr. Roy Jenkins.]

put forthwith pursuant to Standing Order No. 90(2) (Ways and Means motions), and agreed to.

7. HYDROCARBON OILS (CUSTOMS AND EXCISE

Motion made, and Question, That as from six o'clock in the evening of 15th April 1969— (a) the duty of customs on hydrocarbon oils and the duty of excise on hydrocarbon

oils, on petrol substitutes and on spirits used for making power methylated spirits, shall be 4s. 6d. a gallon,

(b) the rate at which rebate of customs or excise duty on hydrocarbon oils is allowed under section 199 of the Customs and Excise Act 1952 or section 6(4) of the Finance Act 1964 shall be 2.4 pence per gallon less than the rate at which the duty is charged.

And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.—[Mr. Roy Jenkins.]

put forthwith pursuant to Standing Order No. 90(2) (Ways and Means motions).

The House divided: Ayes 320, Noes 254.

Division No. 161.]	AYES	[10.14 p.m.
Albu, Austen	Cullen, Mrs. Alice	Grey, Charles (Durham)
Allaun, Frank (Salford, E.)	Dalyell, Tam	Griffiths, David (Rother Valley)
Alldritt, Walter	Darling, Rt. Hn. George	Griffiths, Eddie (Brightside)
Anderson, Donald	Davidson, Arthur (Accrington)	Griffiths, Rt. Hn. James (Llanelly)
Archer, Peter	Davies, Ednyfed Hudson (Conway)	Gunter, Rt. Hn. R. J.
Ashley, Jack	Davies, G. Elfed (Rhondda, E.)	Hamilton, James (Bothwell)
Ashton, Joe (Bassetlaw)	Davies, Dr. Ernest (Stretford)	Hamilton, William (Fife, W.)
Atkins, Ronald (Preston, N.)	Davies, Rt. Hn. Harold (Leek)	Hamling, William
Atkinson, Norman (Tottenham)	Davies, Ifor (Gower)	Hannan, William
Bacon, Rt. Hn. Alice	Davies, S. O. (Merthyr)	Harper, Joseph
Bagier, Gordon A. T.	de Freitas, Rt. Hn. Sir Geoffrey	Harrison, Walter (Wakefield)
Barnes, Michael	Delargy, Hugh	Hart, Rt. Hn. Judith
Barnett, Joel	Dell, Edmund	Haseldine, Norman
Baxter, William	Dempsey, James	Hattersley, Roy
Beaney, Alan	Dewar, Donald	Hazeil, Bert
Bence, Cyril	Diamond, Rt. Hn. John	Healey, Rt. Hn. Denis
Benn, Rt. Hn. Anthony Wedgwood	Dobson, Ray	Henig, Stanley
Bennett, James (G'gow, Bridgeton)	Doig, Peter	Herbison, Rt. Hn. Margaret
Bidwell, Sydney	Driberg, Tom	Hilton, W. S.
Binns, John	Dunn, James A.	Hobden, Dennis
Bishop, E. S.	Dunnett, Jack	Hooley, Frank
Blackburn, F.	Dunwoody, Mrs. Gwyneth (Exeter)	Horner, John
Blenkinsop, Arthur	Dunwoody, Dr. John (F'th & C'b'e)	Houghton, Rt. Hn. Douglas
Boardman, H. (Leigh)	Eadie, Alex	Howarth, Robert (Bolton, E.)
Booth, Albert	Edelman, Maurice	Howell, Denis (Small Heath)
Boston, Terence	Edwards, William (Merioneth)	Howie, W.
Bottomley, Rt. Hn. Arthur	Ellis, John	Hoy, James
Boyden, James	English, Michael	Huckfield, Leslie
Bradley, Tom	Ennals, David	Hughes, Rt. Hn. Cledwyn (Anglesey)
Bray, Dr. Jeremy	Ensor, David	Hughes, Emrys (Ayrshire, S.)
Brooks, Edwin	Evans, Albert (Islington, S. W.)	Hughes, Hector (Aberdeen, N.)
Broughton, Dr. A. D. D.	Evans, Fred (Caerphilly)	Hughes, Roy (Newport)
Brown, Rt. Hn. George (Belper)	Evans, Ioan L. (Birm'h'm, Yardley)	Hunter, Adam
Brown, Hugh D. (G'gow, Provan)	Fernyhough, E.	Hynd, John
Brown, Bob (N 'c'tle-upon-Tyne, W.)	Finch, Harold	Irvine, Sir Arthur (Edge Hill)
Brown, R. W. (Shoreditch & F'bury)	Fitch, Alan (Wigan)	Jackson, Colin (B'h'se & Spenb'gh)
Buchan, Norman	Fletcher, Rt. Hn. Sir Eric (Islington, E.)	Jackson, Peter M. (High Peak)
Buchanan, Richard (G'gow, Sp'burn)	Fletcher, Raymond (Ilkeston)	Janner, Sir Barnett
Butler, Herbert (Hackney, C.)	Fletcher, Ted (Darlington)	Jay, Rt. Hn. Douglas
Butler, Mrs. Joyce (Wood Green)	Foley, Maurice	Jeger, George (Goole)
Callaghan, Rt. Hn. James	Foot, Rt. Hn. Sir Dingle (Ipswich)	Jeger, Mrs. Lena (H'b'n&St. P'cras, S.)
Cant, R. B.	Foot, Michael (Ebbw Vale)	Jenkins, Hugh (Putney)
Carmichael, Neil	Ford, Ben	Jenkins, Rt. Hn. Roy (Stechford)
Castle, Rt. Hn. Barbara	Forrester, John	Johnson, Carol (Lewisham, S.)
Chapman, Donald	Fowler, Gerry	Johnson, James (K'ston-on-Hull, W.)
Coe, Denis	Fraser, John (Norwood)	Jones, Dan (Burnley)
Coleman, Donald	Freeson, Reginald	Jones, Rt. Hn. Sir Elwyn (W. Ham, S.)
Conlan, Bernard	Galpern, Sir Myer	Jones, J. Idwal (Wrexham)
Corbet, Mrs. Freda	Gardner, Tony	Jones, T. Alec (Rhondda, West)
Craddock, George (Bradford, S.)	Garrett, W. E.	Judd, Frank
Crawshaw, Richard	Ginsburg, David	Kelley, Richard
Cronin, John	Gray, Dr. Hugh (Yarmouth)	Kenyon, Clifford
Crosland, Rt. Hn. Anthony	Greenwood, Rt. Hn. Anthony	Kerr, Mrs. Anne (R'ter & Chatham)
Crossman, Rt. Hn. Richard	Gregory, Arnold	Kerr, Dr. David (W'worth, Central)
Lawson, George	Mulley, Rt. Hn. Frederick	Short, Rt. Hn. Edward (N'c'tle-u-Tyne)
Leadbitter, Ted	Murray, Albert	Short, Mrs. Renée (W'hampton, N. E.)
Lee, Rt. Hn. Frederick (Newton)	Neal, Harold	Silkin, Rt. Hn. John (Deptford)
Lee, Rt. Hn. Jennie (Cannock)	Newens, Stan	Silverman, Julius
Lee, John (Reading)	Oakes, Gordon	Skeffington, Arthur
Lestor, Miss Joan	Ogden, Eric	Slater, Joseph
Lever, Harold (Cheetham)	O'Malley, Brian	Small, William
Lever, L. M. (Ardwick)	Oram, Albert E.	Spriggs, Leslie
Lewis, Arthur (W. Ham, N.)	Orbach, Maurice	Steele, Thomas (Dunbartonshire, W.)
Lewis, Ron (Carlisle)	Oswald, Thomas	Stewart, Rt. Hn. Michael
Lipton, Marcus	Owen, Dr. David (Plymouth, S'tn)	Stonehouse, Rt. Hn. John
Lomas, Kenneth	Owen, Will (Morpeth)	Strauss, Rt. Hn. G. R.
Loughlin, Charles	Padley, Walter	Summerskill, Hn. Dr. Shirley
Luard, Evan	Page, Derek (King's Lynn)	Swain, Thomas
Lyon, Alexander W. (York)	Paget, R. T.	Symonds, J. B.
Mabon, Dr. J. Dickson	Palmer, Arthur	Taverne, Dick
McBride, Neil	Pannell, Rt. Hn. Charles	Thomas, Rt. Hn. George
MacColl, James	Park, Trevor	Thomson, Rt. Hn. George
MacDermot, Niall	Parker, John (Dagenham)	Thornton, Ernest
Macdonald, A. H.	Parkin, Ben (Paddington, N.)	Tinn, James
McGuire, Michael	Parkyn, Brian (Bedford)	Tomney, Frank
McKay, Mrs. Margaret	Pavitt, Laurence	Tuck, Raphael
Mackenzie, Gregor (Rutherglen)	Pearson, Arthur (Pontypridd)	Urwin, T. W.
Mackle, John	Peart, Rt. Hn. Fred	Varley, Eric G.
Mackintosh, John P.	Pentland, Norman	Walden, Brian (All Saints)
Maclennan, Robert	Perry, Ernest G. (Battersea, S.)	Walker, Harold (Doncaster)
MacMillan, Malcolm (Western Isles)	Perry, George H. (Nottingham, S.)
McMillan, Tom (Glasgow, C.)	Prentice, Rt. Hn. R. E.	Wallace, George
McNamara, J. Kevin	Price, Christopher (Perry Barr)	Watkins, David (Consett)
MacPherson, Malcolm	Price, Thomas (Westhoughton)	Watkins, Tudor (Brecon & Radnor)
Mahon, Peter (Preston, S.)	Price, William (Rugby)	Weitzman, David
Mahon, Simon (Bootle)	Probert, Arthur	Wellbeloved, James
Mallalieu, E. L. (Brigg)	Pursey, Cmdr. Harry	Wells, William (Walsall, N.)
Manuel, Archie	Rankin, John	Whitaker, Ben
Mapp, Charles	Rees, Merlyn	White, Mrs. Eirene
Marks, Kenneth	Reynolds, Rt. Hn. G. W.	Whitlock, William
Marquand, David	Rhodes, Geoffrey	Wilkins, W. A.
Marsh, Rt. Hn. Richard	Richard, Ivor	Willey, Rt. Hn. Frederick
Mason, Rt. Hn. Roy	Roberts, Albert (Normanton)	Williams, Alan (Swansea, W.)
Maxwell, Robert	Roberts, Rt. Hn. Goronwy	Williams, Alan Lee (Hornchurch)
Mayhew, Christopher	Roberts, Gwilym (Bedfordshire, S.)	Williams, Clifford (Abertillery)
Mellish, Rt. Hn. Robert	Robertson, John (Paisley)	Williams, Mrs. Shirley (Hitchin)
Mendelson, John	Robinson, Rt. Hn. Kenneth (St. P'c'as)	Williams, W. T. (Warrington)
Mikardo, Ian	Rodgers, William (Stockton)	Willis, Rt. Hn. George
Millan, Bruce	Roebuck, Roy	Wilson, Rt. Hn. Harold (Huyton)
Miller, Dr. M. S.	Rogers, George (Kensington, N.)	Wilson, William (Coventry, S.)
Milne, Edward (Blyth)	Rose, Paul	Winnick, David
Mitchell, R. C. (S'th'pton, Test)	Ross, Rt. Hn. William	Woodburn, Rt. Hn. A.
Molloy, William	Rowlands, E.	Woof, Robert
Moonman, Eric	Ryan, John	Wyatt, Woodrow
Morgan, Elystan (Cardiganshire)	Shaw, Arnold (Ilford, S.)
Morris, Alfred (Wythenshawe)	Sheldon, Robert	TELLERS FOR THE AYES:
Morris, Charles R. (Openshaw)	Shinwell, Rt. Hn. E.	Mr. John McCann and
Morris, John (Aberavon)	Shore, Rt. Hn. Peter (Stepney)	Mr J. D. Concannon.
Moyle, Roland
NOES
Alison, Michael (Barkston Ash)	Braine, Bernard	Cunningham, Sir Knox
Allason, James (Hemel Hempstead)	Brewis, John	Currie, G. B. H.
Astor, John	Brinton, Sir Tatton	Dalkeith, Earl of
Atkins, Humphrey (M't'n & M'd'n)	Bromley-Davenport, Lt.-Col. Sir Walter	Dance, James
Awdry, Daniel	Brown, Sir Edward (Bath)	Davidson, James (Aberdeenshire, W.)
Baker, Kenneth (Acton)	Bruce-Gardyne, J.	d'Avigdor-Goldsmid, Sir Henry
Baker, W. H. K. (Banff)	Bryan, Paul	Dean, Paul
Balniel, Lord	Buchanan-Smith, Alick (Angus, N & M)	Deedes, Rt. Hn. W. F. (Ashford)
Barber, Rt. Hn. Anthony	Buck, Antony (Colchester)	Digby, Simon Wingfield
Batsford, Brian	Bullus, Sir Eric	Dodds-Parker, Douglas
Beamish, Col. Sir Tufton	Burden, F. A.	Donnelly, Desmond
Bell, Ronald	Campbell, B. (Oldham, W.)	Doughty, Charles
Bennett, Sir Frederic (Torquay)	Campbell, Gordon (Moray & Nairn)	Douglas-Home, Rt. Hn. Sir Alec
Bennett, Dr. Reginald (Gos. & Fhm)	Carlisle, Mark	Drayson, G. B.
Berry, Hn. Anthony	Carr, Rt. Hn. Robert	du Cann, Rt. Hn. Edward
Bessell, Peter	Channon, H. P. G.	Eden, Sir John
Biffen, John	Chichester-Clark, R.	Elliot, Capt. Walter (Carshalton)
Biggs-Davison, John	Clark, Henry	Emery, Peter
Birch, Rt. Hn. Nigel	Clegg, Walter	Errington, Sir Eric
Black, Sir Cyril	Cooper-Key, Sir Neill	Evans, Gwynfor (C'marthen)
Blaker, Peter	Cordle, John	Ewing, Mrs. Winifred
Boardman, Tom (Leicester, S. W.)	Costain, A. P.	Eyre, Reginald
Body, Richard	Craddock, Sir Beresford (Spelthorne)	Farr, John
Boyd-Carpenter, Rt. Hn. John	Crouch, David	Fisher, Nigel
Boyle, Rt. Hn. Sir Edward	Crowder, F. P.	Fortescue, Tim

Foster, Sir John	Langford-Holt, Sir John	Renton, Rt. Hn. Sir David
Fraser, Rt. Hn. Hugh (St'fford & Stone)	Legge-Bourke, Sir Harry	Rhys Williams Sir Brandon
Galbraith, Hn. T. G.	Lewis, Kenneth (Rutland)	Ridley, Hn. Nicholas
Gilmour, Ian (Norfolk, C.)	Lloyd, Rt. Hn. Geoffrey (Sut'nC'dfield)	Ridsdale, Julian
Gilmour, Sir John (Fife, E.)	Lloyd, Rt. Hn. Selwyn (Wirral)	Rippon, Rt. Hn. Geoffrey
Glover, Sir Douglas	Longden, Gilbert	Rodgers, Sir John (Sevenoaks)
Glyn, Sir Richard	Lubbock, Eric	Rossi, Hugh (Hornsey)
Godber, Rt. Hn. J. B.	MacArthur, Ian	Royle, Anthony
Goodthart, Philip	Macleod, Rt. Hn. Iain	Russell, Sir Ronald
Goodhew, Victor	McMaster, Stanley	St. John-Stevas, Norman
Gower, Raymond	Macmillan, Maurice (Farnham)	Sandys, Rt. Hn. D.
Grant, Anthony	McNair-Wilson, M. (Walthamstow, E.)	Scott, Nicholas
Grant-Ferris, R.	McNair-Wilson, Patrick (New Forest)	Scott-Hopkins, James
Gresham Cooke, R.	Maddan, Martin	Sharples, Richard
Griffiths, Eldon (Bury St. Edmunds)	Maginnis, John E.	Shaw, Michael (Sc'b'gh & Whitby)
Grimond, Rt. Hn. J.	Marples, Rt. Hn. Ernest	Silvester, Frederick
Gurden, Harold	Marten, Neil	Sinclair, Sir George
Hall, John (Wycombe)	Maude, Angus	Smith, Dudley (W'wick & L'mington)
Hall-Davis, A. G. F.	Maudling, Rt. Hn. Reginald	Smith, John (London & W'minster)
Hamilton, Lord (Fermanagh)	Mawby, Ray
Hamilton, Michael (Salisbury)	Maxwell-Hyslop R. J.	Speed, Keith
Harris, Frederic (Croydon, N. W.)	Maydon, Lt.-Cmdr. S. L. C.	Stainton, Keith
Harris, Reader (Heston)	Mills, Peter (Torrington)	Steel, David (Roxburgh)
Harrison, Brian (Maldon)	Mills, Stratton (Belfast, N.)	Stodart, Anthony
Harrison, Col. Sir Harwood (Eye)	Miscampbell, Norman	Stoddart-Scott, Col. Sir M.
Harvie Anderson, Miss	Mitchell, David (Basingstoke)	Summers, Sir Spencer
Hastings, Stephen	Monro, Hector	Tapsell, Peter
Hawkins, Paul	Montgomery, Fergus	Taylor, Sir Charles (Eastbourne)
Hay, John	Morgan, Geraint (Denbigh)	Taylor, Edward M. (G'gow, Cathcart)
Heald, Rt. Hn. Sir Lionel	Morgan-Giles, Rear-Adm.	Taylor, Frank (Moss Side)
Heath, Rt. Hn. Edward	Morrison, Charles (Devizes)	Thatcher, Mrs. Margaret
Heseltine, Michael	Mott-Radclyffe, Sir Charles	Thorpe, Rt. Hn. Jeremy
Higgins, Terence L.	Munro-Lucas-Tooth, Sir Hugh	Tilney, John
Hiley, Joseph	Murton, Oscar	Turton, Rt. Hn. R. H.
Hill, J. E. B.	Nabarro, Sir Gerald	van Straubenzee, W. R.
Hirst, Geoffrey	Neave, Airey	Vaughan-Morgan, Rt. Hn. Sir John
Hogg, Rt. Hn. Quintin	Nicholls, Sir Harmar	Vickers, Dame Joan
Holland, Philip	Noble, Rt. Hn. Michael	Waddington, David
Hooson, Emlyn	Nott, John	Wainwright, Richard (Colne Valley)
Hordern, Peter	Onslow, Cranley	Walker, Peter (Worcester)
Hornby, Richard	Orr-Ewing, Sir Ian	Walker-Smith, Rt. Hn. Sir Derek
Howell, David (Guildford)	Osborn, John (Hallam)	Wall, Patrick
Hunt, John	Osborne, Sir Cyril (Louth)	Walters, Dennis
Hutchison, Michael Clark	Page, Graham (Crosby)	Ward, Dame Irene
Iremonger, T. L.	Page, John (Harrow, W.)	Weatherill, Bernard
Irvine, Bryant Godman (Rye)	Pardoe, John	Wells, John (Maidstone)
Jenkin, Patrick (Woodford)	Pearson, Sir Frank (Clitheroe)	Whitelaw, Rt. Hn. William
Johnson Smith, G. (E. Grinstead)	Peel, John	Wiggin, A. W.
Johnston, Russell (Inverness)	Percival, Ian	Williams, Donald (Dudley)
Jones, Arthur (Northants, S.)	Peyton, John	Wilson, Geoffrey (Truro)
Jopling, Michael	Pike, Miss Mervyn	Winstanley, Dr. M. P.
Joseph, Rt. Hn. Sir Keith	Pink, R. Bonner	Wolrige-Gordon, Patrick
Kaberry, Sir Donald	Pounder, Rafton	Wood, Rt. Hn. Richard
Kerby, Capt. Henry	Powell, Rt. Hn. J. Enoch	Woodnutt, Mark
Kershaw, Anthony	Price, David (Eastleigh)	Worsley, Marcus
Kimball, Marcus	Prior, J. M. L.	Wylie, N. R.
King, Evelyn (Dorset, S.)	Pym, Francis	Younger, Hn. George
Kirk, Peter	Quennell, Miss J. M.
Kitson, Timothy	Ramsden, Rt. Hn. James	TELLERS FOR THE NOES:
Lambton, viscount	Rawlinson, Rt. Hn. Sir Peter	Mr. R. W. Elliott and
Lancaster, Col. C. G.	Rees-Davies W. R.	Mr. Jasper More.
Lane, David

8. BINGO (EXCISE DUTY)

Motion made, and Question. That the following duty of excise be charged on the playing of bingo:—

1. (a) two-and-a-half per cent. of the total of the money taken in a week as payment by players for their cards, plus
2. (b) one thirty-ninth of the amount (if any) by which that total, after deduction of the two-and-a-half per cent. chargeable under paragraph (a), is exceeded by the total value of prizes won in that week's bingo.—[Mr. Roy Jenkins.]

put forthwith pursuant to Standing Order No. 90(2) (Ways and Means motions), and agreed to.

9. OFF-COURSE BETTING (EXCISE LICENCE DUTY)

Motion made, and Question. That a duty of excise be charged on a licence in respect of premises (not being premises comprised in a track, within the meaning of the Betting, Gaming and Lotteries Act 1963) authorising the use of the premises by a bookmaker or the Horserace Totalisator Board for the purpose of effecting betting transactions with or through a bookmaker or the Board, being transactions which result in bets chargeable under section 12 of the Finance Act 1966 with the general betting duty; and that the amount of the duty charged on such a licence be—

1. (a) in the case of premises which for rating purposes constitute or are comprised in a hereditament having a rateable value, three times that value; and
2. (b) in any other case, £150.—[Mr. Roy Jenkins.]

put forthwith pursuant to Standing Order No. 90(2) (Ways and Means motions), and agreed to.

10. GAMING (EXCISE LICENCE DUTY)

Motion made, and Question, That the amount of the duty under section 13 of the Finance Act 1966 on a gaming licence in respect of any premises (other than a licence for gaming by way of bingo only) taken out so as to expire on a date later than 30th September 1969 shall be determined as if for the Table set out in subsection (2) of that section (as amended by section 4(3) of the Finance Act 1968) there were substituted the following Table:—

Description of Premises	Amount of duty
	£
1. Premises other than—	750
(a) premises which for rating purposes constitute or are comprised in a hereditament of a rateable value exceeding £1,000;
(b) premises consisting of or comprised in a vessel.
2. Premises—	7,500
(a) which for rating purposes constitute or are comprised in a hereditament of a rateable value exceeding £1,000 but not exceeding £1,500; or
(b) which consist of or are comprised in a vessel.
3. Premises which for rating purposes constitute or are comprised in a hereditament of a rateable value exceeding £1,500 but not exceeding £2,250.	20,000
4. Premises which for rating purposes constitute or are comprised in a hereditament of a rateable value exceeding £2,250 but not exceeding £3,000.	40,000
5. Premises which for rating purposes constitute or are comprised in a hereditament of a rateable value exceeding £3,000.	100,000

And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act I968.—[Mr. Roy Jenkins.]

put forthwith pursuant to Standing Order No. 90(2) (Ways and Means motions), and agreed to.

11. GAMING MACHINES (EXCISE LICENCE DUTY)

Motion made, and Question, That a duty of excise, at a rate varying with the circumstances, be charged on a licence authorising the provision on any premises of gaming machines.—[Mr. Roy Jenkins.]

put forthwith pursuant to Standing Order No. 90(2) (Ways and Means motions), and agreed to.

12. PURCHASE TAX

Motion made, and Question, That, subject to any new order of the Treasury under section 2 of the Purchase Tax Act 1963, Part I of Schedule 1 to that Act (chargeable and exempt goods and rates of tax) as amended by section 5 of the Finance Act 1968 shall have effect— (i) as from 16th April 1969, with the substitution for any reference to 12½% 20%, 33⅓% or 50% of a reference respectively to 13¾%, 22%, 36⅔% or 55%; (2) as from 27th May 1969—

1. (a) in Group 2, with the omission of pargaraphs (1), (2) and (3) of the exemptions;
2. (b) in Group 5, with the insertion after the word "decorations" of the words "paper cups, paper plates and other paper tableware, paper handkerchiefs, paper tissues";
3. (c) in Group 6, with the substitution for so much of that Group as precedes the word "Exempt" of the following:—

"Articles of textile, plastic, paper or similar material of a kind used for soft furnishings, bedding or other domestic purposes";

13¾%

(d) in Group 7—

1. (i) with the insertion after the words "otherwise treated" of the words "and plastic sheeting in the piece or in cut lengths, being sheeting of a kind suitable for making garments or curtains, tablecloths and similar soft furnishings";
2. (ii) with the substitution for the words "Tissues and fabrics not exceeding 12 inches in width" of the words "Articles not comprised below in this Group";
3. (iii) with the omission of the words "Not chargeable under this Group" and the words "Tissues and fabrics exceeding 12 inches in width";
4. (iv) in paragraph (10) of the exemptions, with the substitution for the words "three inches" of the words "six inches";

(e) in Group 10, paragraph (a), with the substitution for the word "Wallpaper" of the words "Wallpaper, plastic wall coverings in rolls with or without paper backing, and any of the following made of material of a kind principally used for wall or ceiling decoration which is similar to the material of wallpaper or plastic wall covering, namely, panels, borders, friezes and cornerpieces";

(f) with the addition after Group 35 of the following new Groups:—

"GROUP 36
Any of the following when packaged for human consumption without further preparation, namely, potato crisps, potato sticks, potato puffs and similar products made from the potato, or from potato flour, or from potato starch, and savoury food products obtained by the swelling of cereals or cereal products; and salted or roasted nuts.	22%
GROUP 37
Pet foods, canned, packaged or prepared; packaged foods (not being pet foods) for birds other than poultry or game; and biscuits and meal for cats and dogs."	22%

And it is hereby declared that it is expedient in the public interest that this Resolution

should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.

But this Resolution shall not authorise the making of amendments of the enactments relating to purchase tax so as to give relief from tax other than—

1. (a) amendments making the same provision for chargeable goods of whatever description or for all goods to which any of the several rates of tax provided for by this Resolution applies; or
2. (b) amendments in respect of goods not chargeable to tax immediately before 27th May 1969 but made chargeable to tax by this Resolution providing for those goods to be chargeable to tax at one of the rates of tax provided for by this Resolution other than that so provided for in relation to those goods; or
3. (c) amendments exempting from tax any goods not chargeable to tax immediately before 27th May 1969.—[Mr. Roy Jenkins.]

put forthwith pursuant to Standing Order No. 90(2) (Ways and Means motions),

The House divided: Ayes 318, Noes 252.

Division No. 162.]	AYES	[10.27 p.m.
Albu, Austen	Conlan, Bernard	Foot, Michael (Ebbw Vale)
Allaun, Frank (Salford, E.)	Corbet, Mrs. Freda	Ford, Ben
Alldritt, Walter	Craddock, George (Bradford, S.)	Forrester, John
Anderson, Donald	Crawshaw, Richard	Fowler, Gerry
Archer, Peter	Cronin, John	Fraser, John (Norwood)
Ashley, Jack	Crosland, Rt. Hn. Anthony	Freeson, Reginald
Ashton, Joe (Bassetlaw)	Crossman, Rt. Hn. Richard	Galpern, Sir Myer
Atkins, Ronald (Preston, N.)	Cullen, Mrs. Alice	Gardner, Tony
Atkinson, Norman (Tottenham)	Dalyell, Tam	Garrett, W. E.
Bacon, Rt. Hn. Alice	Darling, Rt. Hn. George	Ginsburg, David
Bagier, Cordon A. T.	Davidson, Arthur (Accrington)	Gray, Dr. Hugh (Yarmouth)
Barnes, Michael	Davies, Ednyfed Hudson (Conway)	Greenwood, Rt. Hn. Anthony
Barnett, Joel	Davies, G. Elfed (Rhondda, E.)	Gregory, Arnold
Baxter, William	Davies, Dr. Ernest (Stretford)	Grey, Charles (Durham)
Beaney, Alan	Davies, Rt. Hn. Harold (Leek)	Griffiths, David (Rother Valley)
Bence, Cyril	Davies, Ifor (Gower)	Griffiths, Eddie (Brightside)
Benn, Rt. Hn. Anthony Wedgwood	de Freitas, Rt. Hn. Sir Geoffrey	Griffiths, Rt. Hn. James (Llanelly)
Bennett, James (G'gow, Bridgeton)
Bidwell, Sydney	Delargy, Hugh	Griffiths, Will (Exchange)
Binns, John	Dell, Edmund	Gunter, Rt. Hn. R. J.
Bishop, E. S.	Dempsey, James	Hamilton, James (Bothwell)
Blackburn, F.	Dewar, Donald	Hamilton, William (Fife, W.)
Blenkinsop, Arthur	Diamond, Rt. Hn. John	Hamling, William
Boardman, H. (Leigh)	Dobson, Ray	Hannan, William
Booth, Albert	Doig, Peter	Harper, Joseph
Boston, Terence	Driberg, Tom	Harrison, Walter (Wakefield)
Bottomley, Rt. Hn. Arthur	Dunn, James A.	Hart, Rt. Hn. Judith
Boyden, James	Dunnett, Jack	Haseldine, Norman
Bradley, Tom	Dunwoody, Mrs. Gwyneth (Exeter)	Hattersley, Roy
Bray, Dr. Jeremy	Dunwoody, Dr. John (F'th & C'b'e)	Hazell, Bert
Brooks, Edwin	Eadie, Alex	Healey, Rt. Hn. Denis
Broughton, Dr. A. D. D.	Edelman, Maurice	Herbison, Rt. Hn. Margaret
Brown, Hugh D. (G'gow, Provan)	Edwards, William (Merioneth)	Hilton, W. S.
Brown, Bob (N'c'tle-upon-Tyne, W.)	Ellis, John	Hobden, Dennis
Brown, R. W. (Shoreditch & F'bury)	English, Michael	Hooley, Frank
Buchan, Norman	Ennals, David	Horner, John
Buchanan, Richard (G'gow, Sp'burn)	Ensor, David	Houghton, Rt. Hn. Douglas
Butler, Herbert (Hackney, C.)	Evans, Albert (Islington, S. W.)	Howarth, Robert (Bolton, E.)
Butler, Mrs. Joyce (Wood Green)	Evans, Fred (Caerphilly)	Howell, Denis (Small Heath)
Callaghan, Rt. Hn. James	Evans, Ioan L. (Birm'h'm, Yardley)	Howie, W.
Cant, R. B.	Fernyhough, E.	Hoy, James
Carmichael, Neil	Finch, Harold	Huckfield, Leslie
Castle, Rt. Hn. Barbara	Fletcher, Rt. Hn. Sir Eric (Islington, E.)	Hughes, Rt. Hn. Cledwyn (Anglesey)
Chapman, Donald	Fletcher, Raymond (Ilkeston)	Hughes, Emrys (Ayrshire, S.)
Coe, Denis	Fletcher, Ted (Darlington)	Hughes, Hector (Aberdeen, N.)
Coleman, Donald	Foley, Maurice	Hughes, Roy (Newport)
Concannon, J. D.	Foot, Rt. Hn. Sir Dingle (Ipswich)	Hunter, Adam
Hynd, John	Mayhew, Christopher	Ross, Rt. Hn. William
Irvine, Sir Arthur (Edge Hill)	Mellish, Rt. Hn. Robert	Rowlands, E.
Jackson, Colin (B'h'se & Spenb'gh)	Mendelson, John	Ryan, John
Jackson, Peter M. (High Peak)	Mikardo, Ian	Shaw, Arnold (Ilford, S.)
Janner, Sir Barnett	Millan, Bruce	Sheldon, Robert
Jay, Rt. Hn. Douglas	Milne, Edward (Blyth)	Shinwell, Rt. Hn. E.
Jeger, George (Goole)	Mitchell, R. C. (S'th'pton, Test)	Shore, Rt. Hn. Peter (Stepney)
Jeger, Mrs. Lena (H'b'n&St. P'cras, S.)	Molloy, William	Short, Rt. Hn. Edward (N'c'tle-u-Tyne)
Jenkins, Hugh (Putney)	Moonman, Eric	Short, Mrs. Renée (W'hampton, N. E.)
Jenkins, Rt. Hn. Roy (Stechford)	Morgan, Elystan (Cardiganshire)	Silkin, Rt. Hn. John (Deptford)
Johnson, Carol (Lewisham, S.)	Morris, Alfred (Wythenshawe)	Silverman, Julius
Johnson, James (K'ston-on-Hull, W.)	Morris, Charles R. (Openshaw)	Skeffington, Arthur
Jones, Dan (Burnley)	Morris, John (Aberavon)	Slater, Joseph
Jones, Rt. Hn. Sir Elwyn (W. Ham, S.)	Moyle, Roland	Small, William
Jones, J. Idwal (Wrexham)	Mulley, Rt. Hn. Frederick	Spriggs, Leslie
Jones, T. Alec (Rhondda, West)	Murray, Albert	Steele, Thomas (Dunbartonshire, W.)
Judd, Frank	Neal, Harold	Stewart, Rt. Hn. Michael
Kelley, Richard	Newens, Stan	Stonehouse, Rt. Hn. John
Kenyon, Clifford	Oakes, Gordon	Strauss, Rt. Hn. G. R.
Kerr, Dr. David (W'worth, Central)	Ogden, Eric	Summerskill, Hn. Dr. Shirley
Lawson, George	O'Malley, Brian	Swain, Thomas
Leadbitter, Ted	Oram, Albert E.	Symonds, J. B.
Lee, Rt, Hn. Frederick (Newton)	Orbach, Maurice	Taverne, Dick
Lee, Rt. Hn. Jennie (Cannock)	Oswald, Thomas	Thomas, Rt. Hn. George
Lee, John (Reading)	Owen, Dr. David (Plymouth, S'tn)
Lestor, Miss Joan	Owen, Will (Morpeth)	Thomson, Rt. Hn. George
Lever, Harold (Cheetham)	Padley, Walter	Thornton, Ernest
Lever, L. M. (Ardwick)	Page, Derek (King's Lynn)	Tinn, James
Lewis, Arthur (W. Ham, N.)	Paget, R. T.	Tomney, Frank
Lewis, Ron (Carlisle)	Palmer, Arthur	Tuck, Raphael
Lipton, Marcus	Panned, Rt. Hn. Charles	Urwin, T. W.
Lomas, Kenneth	Park, Trevor	Varley, Eric G.
Loughlin, Charles	Parker, John (Dagenham)	Walden, Brian (All Saints)
Luard, Evan	Parkin, Ben (Paddington, N.)	Walker, Harold (Doncaster)
Lyon, Alexander W. (York)	Parkyn, Brian (Bedford)	Wallace, George
Mabon, Dr. J. Dickson	Pavitt, Laurence	Watkins, David (Consett)
McBride, Neil	Pearson, Arthur (Pontypridd)	Watkins, Tudor (Brecon & Radnor)
McCann, John	Peart, Rt. Hn. Fred	Weitzman, David
MacColl, James	Pentland, Norman	Wellbeloved, James
MacDermot, Niall	Perry, Ernest G. (Battersea, S.)	Wells, William (Walsall, N.)
Macdonald, A. H.	Perry, George H. (Nottingham, S.)	Whitaker, Ben
McGuire, Michael	Prentice, Rt. Hn. R. E.	White, Mrs. Eirene
McKay, Mrs. Margaret	Price, Christopher (Perry Barr)	Whitlock, William
Mackenzie, Gregor (Rutherglen)	Price, Thomas (Westhoughton)	Wilkins, W. A.
Mackie, John	Price, William (Rugby)	Willey, Rt. Hn. Frederick
Mackintosh, John P.	Probert, Arthur	Williams, Alan (Swansea, W.)
Maclennan, Robert	Pursey, Cmdr. Harry	Williams, Alan Lee (Hornchurch)
MacMillan, Malcolm (Western Islet)	Rankin, John	Williams, Clifford (Abertillery)
McMillan, Tom (Glasgow, C.)	Beet, Merlyn	Williams, Mrs. Shirley (Hitchin)
McNamara, J. Kevin	Reynolds, Rt. Hn. G. W.	Williams, W. T. (Warrington)
MacPherson, Malcolm	Rhodes, Geoffrey	Willis, Rt. Hn. George
Mahon, Peter (Preston, S.)	Richard, Ivor	Wilson, Rt. Hn. Harold (Huyton)
Mahon, Simon (Bootle)	Roberts, Albert (Normanton)	Wilson, William (Coventry, S.)
Mallalieu, E. L. (Brigg)	Roberts, Rt. Hn. Goronwy	Winnick, David
Mallalieu, J. P. W. (Huddersfield, E.)	Roberts, Gwilym (Bedfordshire, S.)	Woodburn, Rt. Hn. A.
Manuel, Archie	Robertson, John (Paisley)	Woof, Robert
Marks, Kenneth	Robinson, Rt. Hn. Kenneth (St. P'c'as)	Wyatt, Woodrow
Marquand, David	Rodgers, William (Stockton)
Marsh, Rt. Hn. Richard	Roebuck, Roy	TELLERS FOR THE AYES:
Mason, Rt. Hn. Roy	Rogers, George (Kensington, N.)	Mr. Alan Fitch and
Maxwell, Robert	Rose, Paul	Dr. M. S. Miller.
NOES
Alison, Michael (Barkston Ash)	Blaker, Peter	Channon, H. P. G.
Allason, James (Hemel Hempstead)	Boardman, Tom (Leicester, S. W.)	Chichester-Clark, R.
Astor, John	Body, Richard	Clark, Henry
Atkins, Humphrey (M't'n & M'd'n)	Boyd-Carpenter, Rt. Hn. John	Clegg, Walter
Awdry, Daniel	Boyle, Rt. Hn. Sir Edward	Cooper-Key, Sir Neill
Baker, Kenneth (Acton)	Braine, Bernard	Cordle, John
Baker, W. H. K. (Banff)	Brewis, John	Costain, A. P.
Balniel, Lord	Brinton, Sir Tatton	Craddock, Sir Beresford (Spelthorne)
Barber, Rt. Hn. Anthony	Bromley-Davenport, Lt.-Col. Sir Walter	Crouch, David
Batsford, Brian	Brown, Sir Edward (Bath)	Crowder, F. P.
Beamish, Col. Sir Tufton	Bruce-Gardyne, J.	Cunningham, Sir Knox
Bell, Ronald	Bryan, Paul	Currie, G. B. H.
Bennett, Sir Frederic (Torquay)	Buchanan-Smith, Alick (Angus, N & M)	Dalkeith, Earl of
Bennett, Dr. Reginald (Gos. & Fhm)	Buck, Antony (Colchester)	Dance, James
Berry, Hn. Anthony	Bullus, Sir Eric	Davidson, James (Aberdeenshire, W.)
Bessell, Peter	Burden, F. A.	d'Avigdor-Goldsmid, Sir Henry
Biffen, John	Campbell, B. (Oldham, W.)	Dean, Paul
Biggs-Davison, John	Campbell, Gordon (Moray & Nairn)	Deedes, Rt. Hn. W. F. (Ashford)
Birch, Rt. Hn. Nigel	Carlisle, Mark	Digby, Simon Wingfield
Black, Sir Cyril	Carr, Rt. Hn. Robert	Dodds-Parker, Douglas

Donnelly, Desmond	Joseph, Rt. Hn. Sir Keith	Pym, Francis
Doughty, Charles	Kaberry, sir Donald	Quennell, Miss J. M.
Douglas-Home, Rt. Hn, Sir Alec	Kerby, Capt. Henry	Rawlinson, Rt. Hn. Sir Peter
Drayson, G. B.	Kershaw, Anthony	Rees-Davies W. R.
du Cann, Rt. Hn. Edward	Kimball, Marcus	Renton, Rt. Hn. Sir David
Eden, Sir John	Kirk, Peter	Rhys Williams Sir Brandon
Elliot, Capt. Walter (Carshalton)	Kitson, Timothy	Ridley, Hn. Nicholas
Emery, Peter	Lambton, Viscount	Ridsdale, Julian
Errington, Sir Eric	Lancaster, Col. C. G.	Rippon, Rt. Hn. Geoffrey
Evans, Gwynfor (C'marthen)	Lane, David	Rodgers, Sir John (Sevenoaks)
Ewing, Mrs. Winifred	Langford-Holt, Sir John	Rossi, Hugh (Hornsey)
Eyre, Reginald	Legge-Bourke, Sir Harry	Royle, Anthony
Farr, John	Lewis, Kenneth (Rutland)	Russell, Sir Ronald
Fisher, Nigel	Lloyd, Rt. Hn. Geoffrey (Sut'nC'dfield)	St. John-Stevas, Norman
Fortescue, Tim	Lloyd, Rt. Hn. Selwyn (Wirral)	Sandys, Rt. Hn. D.
Foster, Sir John	Longden, Gilbert	Scott, Nicholas
Fraser, Rt. Hn. Hugh (St'fford & Stone)	Lubbock, Eric	Scott-Hopkins, James
Galbraith, Hn. T. G.	MacArthur, Ian	Sharples, Richard
Gilmour, Ian (Norfolk, C.)	Macleod, Rt. Hn. Iain	Shaw, Michael (Sc'b'gh & Whitby)
Gilmour, Sir John (Fife, E.)	McMaster, Stanley	Silvester, Frederick
Glover, Sir Douglas	Macmillan, Maurice (Farnham)	Sinclair, Sir George
Glyn, Sir Richard	McNair-Wilson, M. (Walthamstow, E.)	Smith, Dudley (W'wick & L'mington)
Godber, Rt. Hn. J. B.	McNair-Wilson, Patrick (New Forest)	Smith, John (London & W'minster)
Goodhart, Philip	Maddan, Martin	Speed, Keith
Goodhew, Victor	Maginnis, John E.	Stainton, Keith
Gower, Raymond	Marples, Rt. Hn. Ernest	Steel, David (Roxburgh)
Grant, Anthony	Marten, Neil	Stodart, Anthony
Grant-Ferris, R.	Maude, Angus	Stoddart-Scott, Col. Sir M.
Gresham Cooke, R.	Maudling, Rt. Hn. Reginald	Summers, sir Spencer
Griffiths, Eldon (Bury St. Edmunds)	Mawby, Ray	Tapsell, Peter
Grimond, Rt. Hn. J.	Maxwell-Hyslop R. J.	Taylor, Sir Charles (Eastbourne)
Gurden, Harold	Maydon, Lt.-Cmdr. S. L. C.	Taylor, Edward M. (G'gow, Cathcart)
Hall, John (Wycombe)	Mills, Peter (Torrington)	Taylor, Frank (Moss Side)
Hall-Davis, A. G. F.	Mills, Stratton (Belfast, N.)	Thatcher, Mrs. Margaret
Hamilton, Lord (Fermanagh)	Miscampbell, Norman
Hamilton, Michael (Salisbury)	Mitchell, David (Basingstoke)	Thorpe, Rt. Hn. Jeremy
Harris, Frederic (Croydon, N. W.)	Monro, Hector	Tilney, John
Harris, Reader (Heston)	Montgomery, Fergus	Turton, Rt. Hn. R. H.
Harrison, Brian (Maldon)	Morgan, Geraint (Denbigh)	van straubenzee, W. R.
Harrison, Col. Sir Harwood (Eye)	Morgan-Giles, Rear-Adm.	Vaughan-Morgan, Rt. Hn. Sir John
Harvie Anderson, Miss	Morrison, Charles (Devizes)	Vickers, Dame Joan
Hastings, Stephen	Mott-Radclyffe, Sir Charles	Waddington, David
Hawkins, Paul	Munro-Lucas-Tooth, Sir Hugh	Wainwright, Richard (Colne Valley)
Hay, John	Murton, Oscar	Walker, Peter (Worcester)
Heald, Rt. Hn. Sir Lionel	Nabarro, Sir Gerald	Walker-Smith, Rt. Hn. Sir Derek
Heath, Rt. Hn. Edward	Neave, Airey	Wall, Patrick
Heseltine, Michael	Nicholls, Sir Harmar	Walters, Dennis
Higgins, Terence L.	Noble, Rt. Hn. Michael	Ward, Dame Irene
Hiley, Joseph	Nott, John	Weatherill, Bernard
Hill, J. E. B.	Onslow, Cranley	Wells, John (Maidstone)
Hirst, Ceoffrey	Orr-Ewing, Sir Ian	Whitelaw, Rt. Hn. William
Hogg, Rt. Hn. Quintin	Osborn, John (Hallam)	Wiggin, A. W.
Holland, Philip	Osborne, Sir Cyril (Louth)	Williams, Donald (Dudley)
Hooson, Emlyn	Page, Graham (Crosby)	Wilson, Geoffrey (Truro)
Hordern, Peter	Page, John (Harrow, W.)	Winstanley, Dr. M. P.
Hornby, Richard	Pardoe, John	Wolrige-Gordon, Patrick
Howell, David (Guildford)	Pearson, Sir Frank (Ciltheroe)	Wood, Rt. Hn. Richard
Hunt, John	Peel, John	Woodnutt, Mark
Hutchison, Michael Clark	Percival, Ian	Worsley, Marcus
Iremonger, T. L.	Peyton, John	Wylie, N. R.
Irvine, Bryant Codman (Rye)	Pike, Miss Mervyn	Younger, Hn. George
Jenkin, Patrick (Woodford)	Pink, R. Bonner
Johnson Smith, G. (E. Grinstead)	Pounder, Rafton	TELLERS FOR THE NOES:
Johnston, Russell (Inverness)	Powell, Rt. Hn. J. Enoch	Mr. R. W. Elliott and
Jones, Arthur (Northants, S.)	Price, David (Eastleigh)	Mr. Jasper More.
Jopling, Michael	Prior, J. M. L.

13. CUSTOMS AND EXCISE DUTIES AND PURCHASE TAX (TERMINATION OF SURCHARGE)

Motion made, and Question, That as from 16th April 1969 or, in the case of duties of customs or excise chargeable in respect of hyrocarbon oils, petrol substitutes and spirits used for making power methylated spirits, as from six o'clock in the evening of 15th April 1969, no liability to any duty or tax, or right to any drawback, rebate, allowance or other payment, shall be subject to any addition under section 9 of the Finance Act 1961 by virtue of any order of the Treasury made before that day or, as the case may be, before that time on that day. And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.—[Mr. Roy Jenkins.]

put forthwith pursuant to Standing Order No. 90(2) (Ways and Means motions), and agreed to.

14. SURCHARGES AND REBATES IN RESPECT OF REVENUE DUTIES

Motion made, and Question, That the period after which orders undo section 9 of the Finance Act 1961 may not be made or continue in force shall be ex-tended until the end of August 1970.—[Mr. Roy Jenkins.]

put forthwith pursuant to Standing Order No. 90(2) (Ways and Means motions), and agreed to.

15. VEHICLES EXCISE DUTY

Motion made, and Question, That as from 1st January 1970 the Vehicles (Excise) Act 1962 shall be amended so as to authorise the issue, instead of general trade licences and limited trade licences, of a single type of trade licence of a more restricted nature than the general trade licence.—[Mr. Roy Jenkins.]

put forthwith pursuant to Standing Order No. 90(2) (Ways and Means motions), and agreed to.

16. INCOME TAX (CHARGE AND RATES FOR 1969–70)

Motion made, and Question, That income tax for the year 1969–70 shall be charged at the standard rate of 41.25 per cent. (which is equivalent to 8s. 3d. in the pound) and, in the case of an individual whose total income exceeds £2,000, at such higher rates in respect of the excess as Parliament may hereafter determine: And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.—[Mr. Roy Jenkins.]

put forthwith pursuant to Standing Order No. 90(2) (Ways and Means motions), and agreed to.

17. INCOME TAX (SURTAX RATES FOR 1968–69)

Motion made, and Question, That income tax for the year 1968–69 shall be charged, in the case of an individual whose total income exceeded £2,000, at the same higher rates in respect of the excess as were charged for the year 1967–68: And it is hereby declared that it is expedient in the public interest that this Resolulution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.—[Mr. Roy Jenkins.]

put forthwith pursuant to Standing Order No. 90(2) (Ways and Means motions), and agreed to.

18. INCOME TAX (ALTERATIONS OF PERSONAL RELIEFS)

Motion made, and Question, That—

1. (a) in section 210 of the Income Tax Act 1952 (personal reliefs), as amended by section 10(2) of the Finance Act 1965, in paragraph (a) of subsection (1) (married) for the reference to £340 there shall be substituted a reference to £375, in paragraph (b) of that subsection (single) for the reference to £220 there shall be substituted a reference to £255, and in subsection (2) of the said section 210 (wife's earned income relief) for the reference to £220 there shall be substituted a reference to £255;
2. (b) the following Table shall be substituted for the Table set out in section 220(1) of the Income Tax Act 1952 (reduced rate relief):

TABLE
Where the relevant amount—
does not exceed £;260	a deduction equal to 11.25 per cent. of the relevant amount (which is equivalent to a deduction of 2s, 3d. for each pound of the relevant amount);
exceeds £260	the same deduction as if the relevant amount were £260.

(c) in subsections (2) and (3) of section 211 of the Income Tax Act 1952 (old age relief), as amended by section 12(2) of the Finance Act 1963, for the references to £900 (maximum income qualifying for full relief) there shall be substituted references to I1,000;

(d) in section 216(1) of the Income Tax Act 1952 (relief for dependent relative), as amended by subsections (2) and (3) of section 16 of the Finance Act 1967, for the reference to £235 (lower income limit of dependent relative) there shall be substituted a reference to £245, for the reference to £310 (the normal higher income limit) there shall be substituted a reference to £320 and for the reference to £345 (the higher income limit where the claimant is a woman other than a married woman living with her husband) there shall be substituted a reference to £355;

(e) section 13 of the Finance Act 1957 (relief for persons over sixty-five with small incomes), as amended by section 14(1) of the Finance Act 1968, shall be amended by substituting for the references to £415 and £665 (incomes limits for exemption) references to £425 and £680 and for the reference to £230 (the excess over those limits beyond which relief by reduction of tax is excluded) a reference to £265;

(f) in section 15(2) of the Finance Act 1952 (relief for small incomes), as amended by section 10(5) of the Finance Act 1965, for the reference to £705 (income limit for marginal relief) there shall be substituted a reference to £710;

(g) in section 17(2) of the Finance Act 1960 (additional relief for widows and others in respect of children) for the reference to £75 there shall be substituted a reference to £100, and the reference to £75 in section 218(4) of the Income Tax Act 1952 (which is applied for the purposes of the said section 17) shall be construed accordingly; and

(h) the amounts of tax deductible or repayable under section 157 of the Income Tax Act 1952 (pay as you earn) shall until 22nd June 1969 be the same as if the amendments proposed by the preceding provisions of this Resolution had not been made (any necessary correction being made on or after that day by adjusting subsequent deductions or repayments under that section, or, if need be, by an assessment):

And it is hereby declared that it is expedient in the public interest that this Resoluion should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.—[Mr. Roy Jenkins.]

put forthwith pursuant to Standing Order No. 90(2) (Ways and Means motions), and agreed to.

19. INCOME TAX (CHILD RELIEF, SETTLEMENTS, AGGREGATION AND FAMILY ALLOWANCES)

Motion made, and Question, That— (a) section 212 of the Income Tax Act 1952 (reliefs in respect of children) shall be amended— (i) by substituting, in subsection (1), for the words from "that he has living" to "educational establishment" the words—

1. "(a) that there is living at any time within the year of assessment a child of his with respect to whom one of the conditions in subsection (2) of this section is fulfilled, or
2. (b) that for the year of assessment he has the custody of and maintains at his own expense a child (other than a child of his) with respect to whom one of those conditions is fulfilled";

and (ii) by substituting for subsection (2) the following subsection— (2) The conditions referred to in subsection (1) of this section are—

1. (a) that the child is born in, or is under the age of sixteen years at the commencement of, the year of assessment referred to in that subsection; or
2. (b) that the child is over the age of sixteen years at the commencement of that year of assessment but is receiving full-time instruction at any university, college, school or other educational establishment;

(b) for the purposes of section 228 of the Income Tax Act 1952 (relief in respect of income accumulated under trusts) no account shall be taken of any tax paid in respect of income for a year of assessment beginning after the year 1968–69 or of any relief to which a person would have been entitled for such a year of assessment in the circumstances mentioned in that section; (c) any reference to an infant in Chapter II of Part XVIII of the Income Tax Act 1952 (settlements on children generally) shall be construed as a reference to a person who either has not attained the age of eighteen or has attained that age but has not attained the age of twenty-one and is not working regularly within the meaning of section 15(4) of the Finance Act 1968; (d) section 15 of, and Schedule 8 to, the Finance Act 1968 (aggregation for 1969–70 and subsequent years of certain income of unmarried infants with income of their parents) shall have effect and shall be deemed always to have had effect as if any reference therein to an infant were a reference to a person who has not attained the age of eighteen; and (e) subsection (4) of section 14 of the Finance Act 1968 (which for 1968–69 provided that an individual's total reliefs should be reduced in respect of each family allowance in respect of which he was assessable to income tax) shall have effect for 1969–70 and subsequent years of assessment with the following amendments—

1. (i) for the words "1968–69" there shall be substituted the words "1969–70 or any subsequent year of assessment", and
2. (ii) for the words from "tax at the standard rate on £36" to the end of the subsection there shall be substituted the words "tax at the standard rate on £42 or, if the payments in question are payments for a part only of the year, by a proportionate part of that amount",

and subsections (5) to (7) of that section (which contain ancillary provisions) shall have effect accordingly: And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Faxes Act 1968.—[Mr. Roy Jenkins.]

put forthwith pursuant to Standing Order No. 90(2) (Ways and Means motions), and agreed to.

20. REDUCTION IN AGE OF MAJORITY (INCOME TAX, CAPITAL GAINS TAX, CORPORATION TAX AND ESTATE DUTY)

Motion made, and Question, That charges to income tax, capital gains tax, corporation tax, and estate duty may be imposed by provisions reducing the age of majority from twenty-one to eighteen for the purposes of provisions made by or under any enactment and relating to any of those taxes or to that duty.—[Mr. Roy Jenkins.]

put forthwith pursuant to Standing Order No. 90(2) (Ways and Means motions), and agreed to.

21. INCOME TAX (EXCLUSION FROM AGGREGATION OF CERTAIN INCOME OF INFANTS)

Motion made, and Question, That charges to income tax may be imposed by provisions amending section 15 of the Finance Act 1968 (aggregation with parents' Income of certain income of infants) and relating to—

1. (a) income derived from sums paid in respect of personal injuries by bodies established for charitable purposes only or by the Criminal Injuries Compensation Board or under any enactment of the Parliament of Northern Ireland providing for compensation in respect of criminal injuries, and
2. (b)payments made to an unmarried female infant by the putative father of a child of the infant and for the benefit, maintenance or education of that child.—[Mr. Roy Jenkins.]

put forthwith pursuant to Standing Order No. 90(2) (Ways and Means motions), and agreed to.

22. FARMING (INCOME TAX and CORPORATION TAX)

Motion made, and Question, That charges to income tax and corporation tax may be imposed by any amendment of the definitions of farm land and farming.—[Mr. Roy Jenkins.]

put forthwith pursuant to Standing Order No. 90(2) (Ways and Means motions), and agreed to.

23. DISALLOWANCE OF INTEREST (INCOME TAX AND CORPORATION TAX)

Motion made, and Question, That— (1) It is expedient to authorise such provision as Parliament may hereafter determine

by way of legislation the main object of which is to disallow interest as a deduction for tax, and that the legislation may impose charges to income tax or corporation tax or capital gains tax, including charges for past years of assessment or accounting periods, by any provision about interest or indebtedness, or by any provision treating anything as equivalent to interest or indebtedness or otherwise enacted to prevent the avoidance of the purpose of the legislation.

(2) Interest on any debt incurred after 15th April 1969, being interest chargeable to tax under Case III of Schedule D, shall notwithstanding anything in the Income Tax Acts be paid without deduction of income tax unless—

1. (a) the payer is a company (including an authorised unit trust) as defined in Part IV of the Finance Act 1965, or a local authority as so defined, or
2. (b) the recipient's usual place of abode is outside the United Kingdom.

And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the Provisional Collection of Taxes Act 1968.—[Mr. Roy Jenkins.]

put forthwith pursuant to Standing Order No. 90(2) (Ways and Means motions), and agreed to.

24. CORPORATION TAX (CHARGE AND RATE FOR FINANCIAL YEAR 1968)

Motion made, and Question, That corporation tax shall be charged for the financial year 1968 at the rate of 45 per cent.—[Mr. Roy Jenkins.]

put forthwith pursuant to Standing Order No. 90(2) (Ways and Means motions).

The House divided: Ayes 322, Noes 255.

Division No. 163.]	AYES	[10.40 p.m.
Albu, Austen	Boston, Terence	Craddock, George (Bradford, S.)
Allaun, Frank (Salford, E.)	Bottomley, Rt. Hn. Arthur	Crawshaw, Richard
Aildritt, Walter	Boyden, James	Cronin, John
Anderson, Donald	Bradley, Tom	Crosland, Rt. Hn. Anthony
Archer, Peter	Bray, Dr. Jeremy	Crossman, Rt. Hn. Richard
Ashley, Jack	Brooks, Edwin	Cullen, Mrs. Alice
Ashton, Joe (Bassetlaw)	Broughton, Dr. A. D. D.	Dalyell, Tam
Atkins, Ronald (Preston, N.)	Brown, Rt. Hn. George (Belper)	Darling, Rt. Hn. George
Atkinson, Norman (Tottenham)	Brown, Hugh D. (G'gow, Provan)	Davidson, Arthur (Accrington)
Bacon, Rt. Hn. Alice	Brown, Bob (N'c'tle-upon-Tyne, W.)	Davies, Ednyfed Hudson (Conway)
Bagier, Gordon A. T.	Brown, R. W. (Shoreditch & F'bury)	Davies, C. Elfed (Rhondda, E.)
Barnes, Michael	Buchan, Norman	Davies, Dr. Ernest (Stretford)
Barnett, Joel	Buchanan, Richard (G'gow, Sp'burn)	Davies, Rt. Hn. Harold (Leek)
Baxter, William	Butler, Herbert (Hackney, C.)	Davies, Ifor (Gower)
Beaney, Alan	Butler, Mrs. Joyce (Wood Green)	Davies, S. O. (Merthyr)
Bence, Cyril	Callaghan, Rt. Hn. James	de Freitas, Rt. Hn. Sir Geoffrey
Benn, Rt. Hn. Anthony Wedgwood	Cant, R. B.	Delargy, Hugh
Bennett, James (G'gow, Bridgeton)	Carmichael, Neil	Dell, Edmund
Bidwell, Sydney	Castle, Rt. Hn. Barbara	Dempsey, James
Binns, John	Chapman, Donald	Dewar, Donald
Bishop, E. S.	Coe, Denis	Diamond, Rt. Hn. John
Blackburn, F.	Coleman, Donald	Dobson, Ray
Blenkinsop, Arthur	Concannon, J. D.	Doig, Peter
Boardman, H. (Leigh)	Conlan, Bernard	Driberg, Tom
Booth, Albert	Corbet, Mrs. Freda	Dunn, James A.
Dunnett, Jack	Kelley, Richard	Peart, Rt. Hn. Fred
Dunwoody, Mrs. Gwyneth (Exeter)	Kenyon, Clifford	Pentland, Norman
Dunwoody, Dr. John (F'th & C'b'e)	Kerr, Mrs. Anne (R'ter & Chatham)	Perry, George H. (Nottingham, S.)
Eadie, Alex	Kerr, Dr. David (W'worth, Central)	Prentice, Rt. Hn. R. E.
Edelman, Maurice	Lawson, George	Price, Christopher (Perry Barr)
Edwards, William (Merioneth)	Leadbitter, Ted	Price, Thomas (Westhoughton)
Ellis, John	Lee, Rt. Hn. Frederick (Newton)	Price, William (Rugby)
English, Michael	Lee, Rt. Hn. Jennie (Cannock)	Probert, Arthur
Ennals, David	Lee, John (Reading)	Pursey, Cmdr. Harry
Ensor, David	Lestor, Miss Joan	Rankin, John
Evans, Albert (Islington, S. W.)	Lever, Harold (Cheetham)	Rees, Merlyn
Evans, Fred (Caerphilly)	Lever, L. M. (Ardwick)	Reynolds, Rt. Hn. G. W.
Evans, Ioan L. (Birm'h'm, Yardley)	Lewis, Arthur (W. Ham, N.)	Rhodes, Geoffrey
Fernyhough, E.	Lewis, Ron (Carlisle)	Richard, Ivor
Finch, Harold	Lipton, Marcus	Roberts, Albert (Normanton)
Fitch, Alan (Wigan)	Lomas, Kenneth	Roberts, Rt. Hn. Coronwy
Fletcher, Rt. Hn. Sir Eric (Islington, E.)	Loughlin, Charles	Roberts, Gwilym (Bedfordshire, S.)
Fletcher, Raymond (Ilkeston)	Luard, Evan	Robertson, John (Paisley)
Fletcher, Ted (Darlington)	Lyon, Alexander W. (York)	Robinson, Rt. Hn. Kenneth (St. P'c'as)
Foley, Maurice	Mabon, Dr. J. Dickson	Rodgers, William (Stockton)
Foot, Rt. Hn. Sir Dingle (Ipswich)	McBride, Neil	Roebuck, Roy
Foot, Michael (Ebbw Vale)	McCann, John	Rogers, George (Kensington, N.)
Ford, Ben	MacColl, James	Rose, Paul
Forrester, John	MacDermot, Niall	Ross, Rt. Hn. William
Fowler, Gerry	Macdonald, A. H.	Rowlands, E.
Fraser, John (Norwood)	McGuire, Michael	Ryan, John
Freeson, Reginald	McKay, Mrs. Margaret	Shaw, Arnold (Ilford, S.)
Galpern, Sir Myer	Mackenzie, Gregor (Rutherglen)	Sheldon, Robert
Gardner, Tony	Mackie, John	Shinwell, Rt. Hn. E.
Garrett, W. E.	Mackintosh, John P.	Shore, Rt. Hn. Peter (Stepney)
Ginsburg, David	Maclennan, Robert	Short, Rt. Hn. Edward (N'c'tle-u-Tyne)
Gray, Dr. Hugh (Yarmouth)	MacMillan, Malcolm (Western Isles)	Short, Mrs. Renée (W'hampton, N. E.)
Greenwood, Rt. Hn. Anthony	McMillan, Tom (Glasgow, c.)	Silkin, Rt. Hn. John (Deptford)
Gregory, Arnold	McNamara, J. Kevin	Silverman, Julius
Griffiths, David (Rother Valley)	MacPherson, Malcolm	Skeffington, Arthur
Griffiths, Eddie (Brightside)	Mahon, Peter (Preston, S.)	Slater, Joseph
Griffiths, Rt. Hn. James (Llanelly)	Mahon, Simon (Bootle)	Small, William
Griffiths, Will (Exchange)	Mallalieu, E. L. (Brigg)	Spriggs, Leslie
Gunter, Rt. Hn. R. J.	Mallalieu, J. P. W. (Huddersfield, E.)	Steele, Thomas (Dunbartonshire, W.)
Hamilton, James (Bothwell)	Manuel, Archie	Stewart, Rt. Hn. Michael
Hamilton, William (Fife, W.)	Mapp, Charles	Stonehouse, Rt. Hn. John
Hamling, William	Marks, Kenneth	Strauss, Rt. Hn. G. R.
Hannan, William	Marquand, David	Summerskill, Hn. Dr. Shirley
Harper, Joseph	Marsh, Rt. Hn. Richard	Swain, Thomas
Harrison, Walter (Wakefield)	Mason, Rt. Hn. Roy	Symonds, J. B.
Hart, Rt. Hn. Judith	Maxwell, Robert	Taverne, Dick
Haseldine, Norman	Mayhew, Christopher	Thomas, Rt. Hn. George
Hattersley, Roy	Mellish, Rt. Hn. Robert	Thomson, Rt. Hn. George
Hazell, Bert	Mendelson, John	Thornton, Ernest
Healey, Rt. Hn. Denis	Mikardo, Ian	Tinn, James
Henig, Stanley	Millan, Bruce	Tomney, Frank
Herbison, Rt. Hn. Margaret	Miller, Dr. M. S.	Tuck, Raphael
Hilton, W. S.	Milne, Edward (Blyth)	Urwin, T. W.
Hobden, Dennis	Mitchell, R. C. (S'th'pton, Test)	Varley, Eric G.
Hooley, Frank	Molloy, William	Walden, Brian (All Saints)
Horner, John	Moonman, Eric	Walker, Harold (Doncaster)
Houghton, Rt. Hn. Douglas	Morgan, Elystan (Cardiganshire)	Wallace, George
Howarth, Robert (Bolton, E.)	Morris, Alfred (Wythenshawe)	Watkins, David (Consett)
Howell, Denis (Small Heath)	Morris, Charles R. (Openshaw)	Watkins, Tudor (Brecon & Radnor)
Howie, W.	Morris, John (Aberavon)	Weitzman, David
Hoy, James	Moyle, Roland	Wellbeloved, James
Huckfield, Leslie		Wells, William (Walsall, N.)
Hughes, Rt. Hn. Cledwyn (Anglesey	Mulley, Rt. Hn. Frederick	Whitaker, Ben
Hughes, Emrys (Ayrshire, S.)	Murray, Albert	White, Mrs. Eirene
Hughes, Hector (Aberdeen, N.)	Neal, Harold	Whitlock, William
Hughes, Roy (Newport)	Newens, Stan	Wilkins, W. A.
Hunter, Adam	Oakes, Gordon	Willey, Rt. Hn. Frederick
Hynd, John	Ogden, Eric	Williams, Alan (Swansea, W.)
Irvine, Sir Arthur (Edge Hill)	Oram, Albert E.	Williams, Alan Lee (Hornchurch)
Jackson, Colin (B'h'se & Spenb'gh	Orbach, Maurice	Williams, Clifford (Abertillery)
Jackson, Peter M. (High Peak)	Oswald, Thomas	Williams, Mrs. Shirley (Hitchin)
Janner, Sir Barnett	Owen, Dr. David (Plymouth, S'tn
Jay, Rt. Hn. Douglas	Owen, Will (Morpeth)	Williams, W. T. (Warrington)
Jeger, George (Goole)	Padley, Walter	Willis, Rt. Hn. George
Jeger, Mrs. Lena (H'b'n&St. P'cras, S.	Page, Derek (King's Lynn)	Wilson, Rt. Hn. Harold (Huyton)
Jenkins, Hugh (Putney)	Paget, R. T.	Wilson, William (Coventry, S.)
Jenkins, Rt. Hn. Roy (Stechford)	Palmer, Arthur	Winnick, David
Johnson, carol (Lewisham, S.)	Pannell, Rt. Hn. Charles	Woodburn, Rt. Hn. A.
Johnson, James (K'ston-on-Hull, W.)	Park, Trevor	Woof, Robert
Jones, Dan (Burnley)	Parker, John (Dagenham)	Wyatt, Woodrow
Jones, Rt. Hn. Sir Elwyn (W. Ham, S.	Parkin, Ben (Paddington, N.)
Jones, J. Idwal (Wrexham)	Parkyn, Brian (Bedford)	TELLERS FOR THE AYES:
Jones, T. Alec (Rhondda, West)	Pavitt, Laurence	Mr. Charles Gray and
Judd, Frank	Pearson, Arthur (Pontypridd)	Mr. Ernest G. Perry.

NOES
Alison, Michael (Barkston Ash)	Glyn, Sir Richard	Monro, Hector
Allason, James (Hemel Hempstead)	Godber, Rt. Hn. J. B.	Montgomery, Fergus
Astor, John	Goodhart, Philip	More, Jasper
Atkins, Humphrey (M't'n & M'd'n)	Goodhew, Victor	Morgan, Geraint (Denbigh)
Awdry, Daniel	Gower, Raymond	Morgan-Giles, Rear-Adm.
Baker, Kenneth (Acton)	Grant-Ferris, R.	Morrison, Charles (Devizes)
Baker, W. H. K. (Banff)	Gresham Cooke, R.	Mott-Radclyffe, Sir Charles
Balniel, Lord	Griffiths, Eldon (Bury St. Edmunds)	Munro-Lucas-Tooth, Sir Hugh
Barber, Rt. Hn. Anthony	Grimond, Rt. Hn. J.	Murton, Oscar
Batsford, Brian	Gurden, Harold	Nabarro, Sir Gerald
Beamish, Col. Sir Tufton	Hall, John (Wycombe)	Neave, Airey
Bell, Ronald	Hall-Davis, A. G. F.	Nicholls, Sir Harmar
Bennett, Sir Frederic (Torquay)	Hamilton, Lord (Fermanagh)	Noble, Rt. Hn. Michael
Bennett, Dr. Reginald (Gos. & Fhm)	Hamilton, Michael (Salisbury)	Nott, John
Berry, Hn. Anthony	Harris, Frederic (Croydon, N. W.)	Onslow, Cranley
Bessell, Peter	Harris, Reader (Heston)	Orr-Ewing, Sir Ian
Biffen, John	Harrison, Brian (Maldon)	Osborn, John (Hallam)
Biggs-Davison, John	Harrison, Col. Sir Harwood (Eye)	Osborne, Sir Cyril (Louth)
Birch, Rt. Hn. Nigel	Harvie Anderson, Miss	Page, Graham (Crosby)
Black, Sir Cyril	Hastings, Stephen	Page, John (Harrow, W.)
Blaker, Peter	Hawkins, Paul	Pardoe, John
Boardman, Tom (Leicester, S. W.)	Hay, John	Pearson, Sir Frank (Clitheroe)
Body, Richard	Heald, Rt. Hn. Sir Lionel	Peel, John
Boyd-Carpenter, Rt. Hn. John	Heath, Rt. Hn. Edward	Percival, Ian
Boyle, Rt. Hn. Sir Edward	Heseltine, Michael	Peyton, John
Braine, Bernard	Higgins, Terence L.	Pike, Miss Mervyn
Brewis, John	Hiley, Joseph	Pink, R. Bonner
Brinton, Sir Tatton	Hill, J. E. B.	Pounder, Rafton
Bromley-Davenport, Lt.-Col. Sir Walter	Hirst, Geoffrey	Powell, Rt. Hn. J. Enoch
Brown, Sir Edward (Bath)	Hogg, Rt. Hn. Quintin	Price, David (Eastleigh)
Bruce-Gardyne, J.	Holland, Philip	Prior, J. M. L.
Bryan, Paul	Hooson, Emlyn	Pym, Francis
Buchanan-Smith, Alick (Angus, N & M)	Hordern, Peter	Quennell, Miss J. M.
Buck, Antony (Colchester)	Hornby, Richard	Ramsden, Rt. Hn. James
Bullus, Sir Eric	Howell, David (Guildford)	Rawlinson, Rt. Hn. Sir Peter
Burden, F. A.	Hunt, John	Rees-Davies, W. R.
Campbell, B. (Oldham, W.)	Hutchison, Michael Clark	Renton, Rt. Hn. Sir David
Campbell, Gordon (Moray & Nairn)	Iremonger, T. L.	Rhys Williams, Sir Brandon
Carlisle, Mark	Irvine, Bryant Godman (Rye)	Ridley, Hn. Nicholas
Carr, Rt. Hn. Robert	Jenkin, Patrick (Woodford)	Ridsdale, Julian
Channon, H. P. G.	Johnson Smith, G. (E. Grinstead)	Rippon, Rt. Hn. Geoffrey
Chichester-Clark, R.	Johnston, Russell (Inverness)	Rodgers, Sir John (Sevenoaks)
Clark, Henry	Jones, Arthur (Northants, S.)	Rossi, Hugh (Hornsey)
Clegg, Walter	Jopling, Michael	Royle, Anthony
Cooper-Key, Sir Neill	Joseph, Rt. Hn. Sir Keith	Russell, Sir Ronald
Cordle, John	Kaberry, Sir Donald	St. John-Stevas, Norman
Costain, A. P.	Kerby, Capt. Henry	Sandys, Rt. Hn. D.
Craddock, Sir Beresford (Spelthorne)	Kershaw, Anthony	Scott, Nicholas
Crouch, David	Kimball, Marcus	Scott-Hopkins, James
Crowder, F. P.	King, Evelyn (Dorset, S.)	Sharples, Richard
Cunningham, Sir Knox	Kirk, Peter	Shaw, Michael (Sc'b'gh & Whitby)
Currie, G. B. H.	Kitson, Timothy	Silvester, Frederick
Dalkeith, Earl of	Lambton, Viscount	Sinclair, Sir George
Dance, James	Lancaster, col. C. G.	Smith, Dudley (W'wick & L'mington)
Davidson, James (Aberdeenshire, W.)	Lane, David	Smith, John (London & W'minster)
d'Avigdor-Goldsmid, Sir Henry	Langford-Holt, Sir John	Speed, Keith
Dean, Paul	Legge-Bourke, Sir Harry	Stainton, Keith
Deedes, Rt. Hn. W. F. (Ashford)	Lewis, Kenneth (Rutland)	Steel, David (Roxburgh)
Digby, Simon Wingfield	Lloyd, Rt. Hn. Geoffrey (Sut'n C'd field)	Stodart, Anthony
Dodds-Parker, Douglas	Lloyd, Rt. Hn. Selwyn (Wirral)	Stoddart-Scott, col. Sir M.
Donnelly, Desmond	Longden, Gilbert	Summers, Sir Spencer
Doughty, Charles	Lubbock, Eric	Tapsell, Peter
Douglas-Home, Rt. Hn. Sir Alec	MacArthur, Ian	Taylor, Sir Charles (Eastbourne)
Drayson, G. B.	Macleod, Rt. Hn. Iain	Taylor, Edward M. (G'gow, Cathcart)
du Cann, Rt. Hn. Edward	McMaster, Stanley	Taylor, Frank (Moss Side)
Eden, Sir John	Macmillan, Maurice (Farnham)	Thatcher, Mrs. Margaret
Elliot, Capt. Walter (Carshalton)	McNair-Wilson, M. (Walthamstow, E.)	Thorpe, Rt. Hn. Jeremy
Elliott, R. W. (N'c'tle-upon-Tyne, N.)	McNair-Wilson, Patrick (New Forest)	Tilney, John
Emery, Peter	Maddan, Martin	Turton, Rt. Hn. R. H.
Errington, Sir Eric	Maginnis, John E.	van Straubenzee, W. R.
Evans, Gwynfor (C'marthen)	Marples, Rt. Hn. Ernest	Vaughan-Morgan, Rt. Hn. Sir John
Ewing, Mrs. Winifred	Marten, Neil	Vickers, Dame Joan
Farr, John	Maude, Angus	Waddington, David
Fisher, Nigel	Maudling, Rt. Hn. Reginald	Wainwright, Richard (Colne Valley)
Fortescue, Tim	Mawby, Ray	Walker, Peter (Worcester)
Foster, Sir John	Maxwell-Hyslop, R. J.	Walker-Smith, Rt. Hn. Sir Derek
Fraser, Rt. Hn. Hugh (St'fford & Stone)	Maydon, Lt.-Cmdr. S. L. C.	Wall, Patrick
Galbraith, Hn. T. G.	Mills, Peter (Torrington)	Walters, Dennis
Gilmour, Ian (Norfolk, C.)	Mills, Stratton (Belfast, N.)	Ward, Dame Irene
Gilmour, Sir John (Fife, E.)	Miscampbell, Norman	Weatherill, Bernard
Glover, Sir Douglas	Mitchell, David (Basingstoke)	Wells, John (Maidstone)

Whitelaw, Rt. Hn. William	Wolrige-Gordon, Patrick	Younger, Hn. George
Wiggin, A. W.	Wood, Rt. Hn. Richard
Williams, Donald (Dudley)	Woodnutt, Mark	TELLERS FOR THE NOES:
Wilson, Geoffrey (Truro)	Worsley, Marcus	Mr. Reginald Eyre and
Winstanley, Dr. M. P.	Wylie, N. R.	Mr. Anthony Grant.

25. CORPORATION TAX ACTS (INCOME TAX AND CORPORATION TAX)

Motion made, and Question, That charges to income tax and corporation tax, including charges for past years of assessment or accounting periods, may be imposed by amendments about—

1. (a) close companies,
2. (b) non-resident companies and other companies having their head offices outside the United Kingdom,
3. (c) distributions received in connection with the purchase and sale of securities or otherwise materially reducing the value of securities, and
4. (d) stocks and bonds exempt from tax on chargeable gains in certain cases.—[Mr. Roy Jenkins.]

put forthwith pursuant to Standing Order No. 90(2) (Ways and Means motions), and agreed to.

26. LOSSES (CORPORATION TAX)

Motion made, and Question, That where there is a change in the ownership of a company on or after 15th April 1969, restrictions may be imposed on the relief available in respect of losses, including losses sustained before that date.—[Mr. Roy Jenkins.]

put forthwith pursuant to Standing Order No. 90(2) (Ways and Means motions), and agreed to.

27. TAX AVOIDANCE (INCOME TAX AND CORPORATION TAX)

Motion made, and Question, That charges to income tax and corporation tax may be imposed by provisions about transactions, devices and schemes affecting—

1. (a) income or receipts from personal activities, or
2. (b) land or any property deriving its value directly or indirectly from land.—[Mr. Roy Jenkins.]

put forthwith pursuant to Standing Order No. 90(2) (Ways and Means motions), and agreed to.

28. INCOME TAX (TRANSFER OF ASSETS ABROAD)

Motion made, and Question, That further provisions may be made for preventing avoidance of income tax by transactions resulting in the transfer of income to persons abroad, including, for surtax purposes, provisions for the year 1968–69 as well as subsequent years of assessment.—[Mr. Roy Jenkins.]

put forthwith pursuant to Standing Order No. 90(2) (Ways and Means motions), and agreed to.

29. ESTATE DUTY (AMOUNT)

Motion made, and Question, That in the case of persons dying after 15th April 1969 estate duty on an estate shall no longer be levied and paid at graduated rates on the principal value of the property comprised in the estate but, subject to any enactment providing for the reduction of the amount payable on any particular property comprised in the estate, there shall be levied and paid by way of estate duty on the estate the following amount, namely—

1. (a) if the aggregate principal value of all property comprised in the estate does not exceed £10,000, nil;
2. (b) in any other case, an amount equal to the aggregate of—
1. (i) 25% of any amount by which that aggregate principal value exceeds £10,000 but does not exceed £17,500; and
2. (ii) 30% of any amount by which that aggregate principal value exceeds £17,500 but does not exceed £30,000; and
3. (iii) 45% of any amount by which that aggregate principal value exceeds £30,000 but does not exceed £40,000; and
4. (iv) 60% of any amount by which that aggregate principal value exceeds £40,000 but does not exceed £80,000; and
5. (v) 65% of any amount by which that aggregate principal value exceeds £80,000 but does not exceed £150,000; and
6. (vi) 70% of any amount by which that aggregate principal value exceeds £150,000 but does not exceed £300,000; and
7. (vii) 75% of any amount by which that aggregate principal value exceeds £300,000 but does not exceed £500,000; and
8. (viii) 80% of any amount by which that aggregate principal value exceeds £500,000 but does not exceed £750,000; and
9. (ix) 85% of any amount by which that aggregate principal value exceeds £750,000,

but not exceeding an amount equal to 80% of that aggregate principal value; and, subject to any such enactment as aforesaid, where duty is payable on the estate the amount of duty payable on any particular property comprised in the estate shall be the amount produced by levying duty on the principal value of that property at the estate rate, that is to say, the rate per cent. representing the proportion which the amount determined in accordance with paragraph (b) of this Resolution bears to the aggregate principal value aforesaid.—[Mr. Roy Jenkins.]

put forthwith pursuant to Standing Order No. 90(2) (Ways and Means motions), and agreed to.

30. ESTATE DUTY (PROPERTY PASSING ON DEATH)

Motion made, and Question, That it is expedient to authorise any charge to estate duty attributable to any amendment of the provisions of the enactments relating to that duty as to the property to be treated for the purposes of the duty as passing on a death after 15th April 1969 and the aggregation for those purposes of, and the charging of the duty on, that property.—[Mr. Roy Jenkins.]

put forthwith pursuant to Standing Order No. 90(2) (Ways and Means motions), and agreed to.

31. ESTATE DUTY (WORKS OF ART)

Motion made, and Question, That as respects persons dying after 15th April, 1969 further provision be made as to the circumstances in which estate duty is to become chargeable on an object which has been exempted from duty under section 40 of the Finance Act 1930 (which exempts objects of national, scientific, historic or artistic interest) and as to the charging of duty and the aggregation of property for that purpose when any such object ceases to be exempted under that section or when an undertaking in pursuance of which an exemption under that section was granted has not been observed.—[Mr. Roy Jenkins.]

put forthwith pursuant to Standing Order No. 90(2) (Ways and Means motions), and agreed to.

32. CAPITAL GAINS (CAPITAL GAINS TAX, CORPORATION TAX AND INCOME TAX)

Motion made, and Question, That charges to capital gains tax, corporation tax and income tax (including charges for past years of assessment and acounting periods) may be imposed by provisions about—

1. (a) personal representatives, deceased persons and legatees,
2. (b) settled property and property held by persons as bare trustees or nominees,
3. (c) compensation paid by persons having compulsory powers of acquisition,
4. (d) trading stock,
5. (e) the transfer of a business or part of a business to a company,
6. (f) the replacement of business assets,
7. (g) companies which are or have been members of a group of companies, and
8. (h) company amalgamations,

and by amendments of section 33 of the Finance Act 1967 and the other provisions of that Act about the current use value of land.—[Mr. Roy Jenkins.]

put forthwith pursuant to Standing Order No. 90(2) (Ways and Means motions), and agreed to.

33. TAX ON CAPITAL GAINS (CONSEQUENTIAL CHARGES)

Motion made, and Question, That it is expedient to authorise any charges to capital gains tax, or any charges to corporation tax in respect of chargeable gains, including a charge for a past year of assessment or accounting period, attributable to any amendment of the Income Tax Acts, or attributable to any amendment of the Corporation Tax Acts as respects tax payable in respect of the income of any company.—[Mr. Roy Jenkins.]

put forthwith pursuant to Standing Order No. 90(2) (Ways and Means motions), and agreed to.

34. BETTERMENT LEVY

Motion made, and Question, That charges to betterment levy, and any incidental or consequential charges to any other duty or tax, including charges to betterment levy or any other duty or tax by reference to past acts or events, may be imposed by amendments of Part III of the Land Commission Act 1967 about—

1. (a) the development of land, and levy in respect of land on which development has been begun,
2. (b) the method of determining the amount of consideration given or to be given for a disposition, and
3. (c) groups of companies.—[Mr. Roy Jenkins.]

put forthwith pursuant to Standing Order No. 90(2) (Ways and Means motions), and agreed to.

35. SELECTIVE EMPLOYMENT TAX

Motion made, and Question, That in respect of each contribution week within the meaning of Part VI of the Finance Act 1966 beginning on or after 7th July 1969 the amount payable by way of selective employment tax in respect of any person shall be increased—

1. (a) if that person is a man over the age of 18, to 48s.;
2. (b) if that person is a woman over the age of 18, to 24s.;
3. (c) if that person is a boy under the age of 18, to 24s.;
4. (d) if that person is a girl under the age of 18, to 16s.

And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968. But nothing in this Resolution or in any Resolution relating to selective employment payments shall authorise the making of amendments of the enactments relating to selective employment tax so as—

1. (1) to give relief from tax by way of exemption from, or an alteration in the rate of, tax except in respect of all persons of the same descriptions relevant for determining the rate of the employer's flat-rate contribution with which the tax is combined, whether that contribution is under the National Insurance Acts or under the corresponding enactments in Northern Ireland; or
2. (2) except by amending the definition of Standard Industrial Classification in section 10(1) of the Selective Employment Payments Act 1966 by substituting for a reference to the 1963 edition of that Classification a reference to the 1968 edition thereof, to give relief from tax by way of providing for payments to employers of an amount equal to the whole or a specified part of the tax paid if the proposed provision—

(i) is in respect of employers in, or at establishments in, part only of Great

Britain, unless that part is included in the areas specified as development areas under section 15(2) of the Industrial Development Act 1966; or

(ii) extends to employers in, or at establishments in, Northern Ireland; or

(iii) is in respect of all persons in any particular description of employment in all parts of Great Britain, and relief in respect of the whole of the tax paid could be given in respect of that description of employment by an order under section 9(1)(a) of the Selective Employment Payments Act 1966 adding that description of employment to the employments to which section 1 or section 2 of that Act applies; or

(3) to give relief from tax by—

1. (i) adding or removing any employer to or from the employers to whom section 3 of the Selective Employment Payments Act 1966 applies; or
2. (ii) amending the provisions of Schedule 1 or Schedule 2 to that Act.—[Mr. Roy Jenkins.]

put forthwith pursuant to Standing Order No. 90(2) (Ways and Means Motions).

The House divided: Ayes 283, Noes, 255.

Division No. 164.]	AYES	[10.55 p.m.
Albu, Austen	Corbet, Mrs. Freda	Ford, Ben
Alldritt, Walter	Crawshaw, Richard	Forrester, John
Anderson, Donald	Cronin, John	Fowler, Gerry
Archer, Peter	Crosland, Rt. Hn. Anthony	Fraser, John (Norwood)
Ashley, Jack	Grossman, Rt. Hn. Richard	Freeson, Reginald
Ashton, Joe (Bassetlaw)	Cullen, Mrs. Alice	Galpern, Sir Myer
Atkins, Ronald (Preston, N.)	Dalyell, Tam	Garrett, W. E.
Atkinson, Norman (Tottenham)	Davidson, Arthur (Accrington)	Ginsburg, David
Bacon, Rt. Hn. Alice	Davies, G. Elfed (Rhondda, E.)	Gray, Dr. Hugh (Yarmouth)
Bagier, Gordon A. T.	Davies, Dr. Ernest (Stretford)	Greenwood, Rt. Hn. Anthony
Barnes, Michael	Davies, Rt. Hn. Harold (Leek)	Gregory, Arnold
Barnett, Joel	Davies, Ifor (Gower)	Grey, Charles (Durham)
Beaney, Alan	de Freitas, Rt. Hn. Sir Geoffrey	Griffiths, Eddie (Brightside)
Bence, Cyril	Delargy, Hugh	Griffiths, Rt. Hn. James (Llanelly)
Benn, Rt. Hn. Anthony Wedgwood	Dell, Edmund	Gunter, Rt. Hn. R. J.
Bennett, James (G'gow, Bridgeton)	Dempsey, James	Hamilton, James (Bothwell)
Bidwell, Sydney	Dewar, Donald	Hamilton, William (Fife, W.)
Binns, John	Diamond, Rt. Hn. John	Hannan, William
Bishop, E. S.	Dobson, Ray	Harper, Joseph
Blackburn, F.	Doig, Peter	Harrison, Walter (Wakefield)
Blenkinsop, Arthur	Driberg, Tom	Hart, Rt. Hn. Judith
Booth, Albert	Dunn, James A.	Hattersley, Roy
Boston, Terence	Dunnett, Jack	Hazell, Bert
Bottomley, Rt. Hn. Arthur	Dunwoody, Mrs. Gwyneth (Exeter)	Healey, Rt. Hn. Denis
Boyden, James	Dunwoody, Dr. John (F'th & C'b'e)	Henig, Stanley
Bradley, Tom	Eadie, Alex	Herbison, Rt. Hn. Margaret
Bray, Dr. Jeremy	Edelman, Maurice	Hooley, Frank
Brooks, Edwin	Edwards, William (Merioneth)	Homer, John
Broughton, Dr. A. D. D.	Ellis, John	Houghton, Rt. Hn. Douglas
Brown, Rt. Hn. George (Belper)	English, Michael	Howarth, Robert (Bolton, E.)
Brown, Hugh D. (G'gow, Provan)	Ennals, David	Howell, Denis (Small Heath)
Brown, Bob (N'c'tle-upon-Tyne, W.)	Ensor, David	Howie, W.
Buchan, Norman	Evans, Albert (Islington, S. W.)	Hoy, James
Buchanan, Richard (G'gow, Sp'burn)	Evans, Fred (Caerphilly)	Huckfield, Leslie
Butler, Herbert (Hackney, C.)	Evans, Ioan L. (Birm'h'm, Yardley)	Hughes, Rt. Hn. Cledwyn (Anglesey)
Callaghan, Rt. Hn. James	Fernyhough, E.	Hughes, Emrys (Ayrshire, S.)
Cant, R. B.	Finch, Harold	Hughes, Hector (Aberdeen, N.)
Carmichael, Neil	Fitch, Alan (Wigan)	Hughes, Roy (Newport)
Castle, Rt. Hn. Barbara	Fletcher, Rt. Hn. Sir Eric (Islington, E.)	Hunter, Adam
Chapman, Donald	Fletcher, Raymond (Ilkeston)	Hynd, John
Coe, Denis	Fletcher, Ted (Darlington)	Irvine, Sir Arthur (Edge Hill)
Coleman, Donald	Foley, Maurice	Jackson, Colin (B'h'se & Spenb'gh)
Concannon, J. D.	Foot, Michael (Ebbw Vale)	Janner, Sir Barnett
Jay, Rt. Hn. Douglas	Mikardo, Ian	Shore, Rt. Hn. Peter (Stepney)
Jeger, George (Goole)	Millan, Bruce	Short, Rt. Hn. Edward (N'c'tle-u-Tyne)
Jeger, Mrs. Lena (H'b'n & St. P'cras, S.)	Miller, Dr. M. S.	Short, Mrs. Renée (W'hampton, N. E.)
Jenkins, Hugh (Putney)	Mitchell, R. C. (S'th'pton, Test)	Silkin, Rt. Hn. John (Deptford)
Jenkins, Rt. Hn. Roy (Stechford)	Molloy, William	Silverman, Julius
Johnson, Carol (Lewisham, S.)	Moonman, Eric	Skeffington, Arthur
Johnson, James (K'ston-on-Hull, W.)	Morgan, Elystan (Cardiganshire)	Slater, Joseph
Jones, Dan (Burnley)	Morris, Charles R. (Openshaw)	Small, William
Jones, Rt. Hn. Sir Elwyn (W. Ham, S.)	Morris, John (Aberavon)	Spriggs, Leslie
Jones, J. Idwal (Wrexham)	Moyle, Roland	Steele, Thomas (Dunbartonshire, W.)
Jones, T. Alec (Rhondda, West)	Mulley, Rt. Hn. Frederick	Stewart, Rt. Hn. Michael
Judd, Frank	Murray, Albert	Stonehouse, Rt, Hn. John
Kelley, Richard	Neal, Harold	Strauss, Rt. Hn. G. R.
Kerr, Dr. David (W'worth, Central)	Oakes, Gordon	Summerskill, Hn. Dr. Shirley
Lawson, George	Ogden, Eric	Swain, Thomas
Leadbitter, Ted	O'Malley, Brian	Symonds, J. B.
Lee, Rt. Hn. Frederick (Newton)	Oram, Albert E.	Taverne, Dick
Lee, Rt. Hn. Jennie (Cannock)	Orbach, Maurice	Thomas, Rt. Hn. George
Lestor, Miss Joan	Oswald, Thomas	Thomson, Rt. Hn. George
Lever, Harold (Cheetham)	Owen, Dr. David (Plymouth, S'tn)	Thornton, Ernest
Lever, L. M. (Ardwick)	Page, Derek (King's Lynn)	Tinn, James
Lewis, Ron (Carlisle)	Pannell, Rt. Hn. Charles	Tomney, Frank
Lipton, Marcus	Parker, John (Dagenham)	Tuck, Raphael
Lomas, Kenneth	Parkin, Ben (Paddington, N.)	Urwin, T. w.
Loughlin, Charles	Parkyn, Brian (Bedford)	Varley, Eric G.
Luard, Evan	Pearson, Arthur (Pontypridd)	Walden, Brian (All Saints)
Lyon, Alexander W. (York)	Peart, Rt. Hn. Fred	Walker, Harold (Doncaster)
Mabon, Dr. J. Dickson	Pentland, Norman
McCann, John	Perry, Ernest G. (Battersea, S.)	Wallace, George
Maccoll, James	Prentice, Rt. Hn. R. E.	Watkins, David (Consett)
MacDermot, Niall	Price, Christopher (Perry Barr)	Weitzman, David
Macdonald, A. H.	Price, William (Rugby)	Wellbeloved, James
McGuire, Michael	Probert, Arthur	Wells, William (Walsall, N.)
McKay, Mrs. Margaret	Pursey, Cmdr. Harry	Whitaker, Ben
Mackenzie, Gregor (Rutherglen)	Rankin, John	White, Mrs. Eirene
Mackie, John	Rees, Merlyn	Whitlock, William
Mackintosh, John P.	Reynolds, Rt. Hn. G. W.	Wilkins, W. A.
Maclennan, Robert	Richard, Ivor	Willey, Rt. Hn. Frederick
McMillan, Tom (Glasgow, C.)	Roberts, Albert (Normanton)	Williams, Alan (Swansea, W.)
McNamara, J. Kevin	Roberts, Rt. Hn. Goronwy	Williams, Alan Lee (Hornchurch)
MacPherson, Malcolm	Roberts, Gwilym (Bedfordshire, S.)	Williams, Clifford (Abertillery)
Mahon, Peter (Preston, S.)	Robertson, John (Paisley)	Williams, Mrs. Shirley (Hitchin)
Mahon, Simon (Bootle)	Robinson, Rt. Hn. Kenneth (St. P'c'as)	Willis, Rt. Hn. George
Mallalieu, E. L. (Brigs)	Rodgers, William (Stockton)	Wilson, Rt. Hn. Harold (Huyton)
Mallalieu, J. P. W. (Huddersfield, E.)	Roebuck, Roy	Wilson, William (Coventry, S.)
Manuel, Archie	Rogers, George (Kensington, N.)	Winnick, David
Marks, Kenneth	Rose, Paul	Woodburn, Rt. Hn. A.
Marquand, David	Ross, Rt. Hn. William	Woof, Robert
Marsh, Rt. Hn. Richard	Rowlands, E.	Wyatt, Woodrow
Mason, Rt. Hn. Roy	Ryan, John
Maxwell, Robert	Shaw, Arnold (Ilford, S.)	TELLERS FOR THE AYES:
Mellish, Rt. Hn. Robert	Sheldon, Robert	Mr. Neil McBride and
Mendelson, John	Shinwell, Rt. Hn. E.	Mr. J. D. Concannon.
NOES
Alison, Michael (Barkston Ash)	Brewis, John	Dance, James
Allason, James (Hemel Hempstead)	Brinton, Sir Tatton	Davidson, James (Aberdeenshire, W.)
Astor, John	Bromley-Davenport, Lt.-Col. Sir Walter	d'Avigdor-Goldsmid, Sir Henry
Atkins, Humphrey (M't'n & M'd'n)	Brown, Sir Edward (Bath)	Dean, Paul
Awdry, Daniel	Bruce-Gardyne, J.	Deedes, Rt. Hn. W. F. (Ashford)
Baker, Kenneth (Acton)	Bryan, Paul	Digby, Simon Wingfield
Baker, W. H. K. (Banff)	Buchanan-Smith, Alick (Angus, N & M)	Dodds-Parker, Douglas
Balniel, Lord	Buck, Antony (Colchester)	Donnelly, Desmond
Barber, Rt. Hn. Anthony	Bullus, Sir Eric	Doughty, Charles
Batsford, Brian	Burden, F. A.	Douglas-Home, Rt. Hn. Sir Alec
Baxter, William	Campbell, B. (Oldham, W.)	Drayson, G. B.
Beamish, Col. Sir Tufton	Campbell, Gordon (Moray & Nairn)	du Cann, Rt. Hn. Edward
Bell, Ronald	Carlisle, Mark	Eden, Sir John
Bennett, Sir Frederic (Torquay)	Carr, Rt. Hn. Robert	Elliot, Capt. Walter (Carshalton)
Bennett, Dr. Reginald (Gos. & Fhm)	Channon, H. P. G.	Elliott, R. W. (N'c-tle-upon-Tyne, N.)
Berry, Hn. Anthony	Chichester, Clark, R.	Emery, Peter
Bessell, Peter	Clark, Henry	Errington, Sir Eric
Biffen, John	Clegg, Walter	Evans, Gwynfor (C'marthen)
Biggs-Davison, John	Cooper-Key, Sir Neill	Ewing, Mrs. Winifred
Birch, Rt. Hn. Nigel	Cordle, John	Farr, John
Black, Sir Cyril	Costain, A. P.	Fisher, Nigel
Blaker, Peter	Craddock, Sir Beresford (Spelthorne)	Fortescue, Tim
Boardman, Tom (Leicester, S. W.)	Crouch, David	Foster, Sir John
Body, Richard	Crowder, F. P.	Fraser, Rt. Hn. Hugh (St'fford & Stone)
Boyd-Carpenter, Rt. Hn. John	Cunningham, Sir Knox	Galbraith, Hn. T. G.
Boyle, Rt. Hn. Sir Edward	Currie, G. B. H.	Gilmour, Ian (Norfolk, C.)
Braine, Bernard	Dalkeith, Earl of	Gilmour, Sir John (Fife, E.)

Glover, Sir Douglas	Lloyd, Rt. Hn. Geoffrey (Sut'nC'dfield)	Rhys Williams Sir Brandon
Glyn, Sir Richard	Lloyd, Rt. Hn. Selwyn (Wirral)	Ridley, Hn. Nicholas
Godber, Rt. Hn. J. B.	Longden, Gilbert	Ridsdale, Julian
Goodhart, Philip	Lubbock, Eric	Rippon, Rt. Hn. Geoffrey
Goodhew, Victor	MacArthur, Ian	Rodgers, Sir John (Sevenoaks)
Gower, Raymond	Macleod, Rt. Hn. Iain	Rossi, Hugh (Hornsey)
Grant-Ferris, R.	McMaster, Stanley	Royle, Anthony
Gresham Cooke, R.	Macmillan, Maurice (Farnham)	Russell, Sir Ronald
Griffiths, Eldon (Bury St. Edmunds)	McNair-Witson, M. (Walthamstow, E.)	St. John-Stevas, Norman
Grimond, Rt. Hn. J.	McNair-Wilson, Patrick (New Forest)	Sandys, Rt. Hn. D.
Curden, Harold	Maddan, Martin	Scott, Nicholas
Hall, John (Wycombe)	Maginnis, John E.	Scott-Hopkins, James
Hall-Davis, A. G. F.	Marples, Rt. Hn. Ernest	Sharples, Richard
Hamilton, Lord (Fermanagh)	Marten, Neil	Shaw, Michael (Sc'b'gh & Whitby)
Hamilton, Michael (Salisbury)	Maude, Angus	Silvester, Frederick
Harris, Frederic (Croydon, N. W.)	Maudling, Rt. Hn. Reginald	Sinclair, Sir George
Harris, Reader (Heston)	Mawby, Ray	Smith, Dudley (W'wick & L'mington)
Harrison, Brian (Maldon)	Maxwell-Hyslop R. J.	Smith, John (London & W'minster)
Harrison, Col. Sir Harwood (Eye)	Maydon, Lt.-Cmdr. S. L. C.	Speed, Keith
Harvie Anderson, Miss	Mills, Peter (Torrington)	Stainton, Keith
Hastings, Stephen	Mills, Stratton (Belfast, N.)	Steel, David (Roxburgh)
Hawkins, Paul	Miscampbell, Norman	Stodart, Anthony
Hay, John	Mitchell, David (Basingstoke)	Stoddart-Scott, Col. Sir M.
Heald, Rt. Hn. Sir Lionel	Monro, Hector	Summers, Sir spencer
Heath, Rt. Hn. Edward	Montgomery, Fergus	Tapsell, Peter
Heseltine, Michael	More, Jasper	Taylor, Sir Charles (Eastbourne)
Higgins, Terence L.	Morgan, Geraint (Denbigh)	Taylor, Edward M. (G'gow, Cathcart)
Hiley, Joseph	Morgan-Giles, Rear-Adm.	Taylor, Frank (Moss Site)
Hill, J. E. B.	Morrison, Charles (Devizes)	Thatcher, Mrs. Margaret
Hirst, Geoffrey	Mott-Radclyffe, Sir Charles	Thorpe, Rt. Hn. Jeremy
Hogg, Rt. Hn. Quintin	Munro-Lucas-Tooth, Sir Hugh	Tilney, John
Holland, Philip	Murton, Oscar	Turton, Rt. Hn. R. H.
Hooson, Emlyn	Nabarro, Sir Gerald	van Straubenzee, W. R.
Hordern, Peter	Neave, Airey	Vaughan-Morgan, Rt. Hn. Sir John
Hornby, Richard	Nicholls, Sir Harmar	Vickers, Dame Joan
Howell, David (Cuildford)	Noble, Rt. Hn. Michael	Waddington, David
Hunt, John	Nott, John	Wainwright, Richard (Colne Valley)
Hutchison, Michael Clark	Onslow, Cranley
Iremonger, T. L.	Orr-Ewing, Sir Ian	Walker, Peter (Worcester)
Irvine, Bryant Godman (Rye)	Osborn, John (Hallam)	Walker-Smith, Rt. Hn. Sir Derek
Jenkin, Patrick (Woodford)	Osborne, Sir Cyril (Louth)	Wall, Patrick
Johnson Smith, G. (E. Grinstead)	Page, Graham (Crosby)	Walters, Dennis
Johnston, Russell (Inverness)	Page, John (Harrow, W.)	Ward, Dame Irene
Jones, Arthur (Northants, S.)	Pardoe, John	Weatherill, Bernard
Jopling, Michael	Pearson, Sir Frank (Ciltheroe)	Wells, John (Maidstone)
Joseph, Rt. Hn. Sir Keith	Peel, John	Whitelaw, Rt. Hn. William
Kaberry, Sir Donald	Percival, Ian	Wiggin, A. W.
	Peyton, John	Williams, Donald (Dudley)
Kerby, Capt. Henry	Pike, Miss Mervyn	Wilson, Geoffrey (Truro)
Kershaw, Anthony	Pink, R. Bonner	Winstanley, Dr. M. P.
Kimball, Marcus	Pounder, Rafton	Wolrige-Gordon, Patrick
King, Evelyn (Dorset, S.)	Powell, Rt. Hn. J. Enoch	Wood, Rt. Hn. Richard
Kirk, Peter	Price, David (Eastleigh)	Woodnutt, Mark
Kitson, Timothy	Prior, J. M. L.	Worsley, Marcus
Lambton, Viscount	Pym, Francis	Wylie, N. R.
Lancaster, Col. C. G.	Quennell, Miss J. M.	Younger, Hn. George
Lane, David	Ramsden, Rt. Hn. James
Langford-Holt, Sir John	Rawlinson, Rt. Hn. Sir Peter	TELLERS FOR THE NOES:
Legge-Bourke, Sir Harry	Rees-Davies W. R.	Mr. Reginald Eyre and
Lewis, Kenneth (Rutland)	Renton, Rt. Hn. Sir David	Mr. Anthony Grant.

36. SELECTIVE EMPLOYMENT PAYMENTS

Motion made, and Question, That it is expedient to authorise any removal or exclusion of an employment from the employments to which section 1 or 2 of the Selective Employment Payments Act 1966 applies which is attributable to—

1. (a) any provision amending the definition of Standard Industrial Classification in section 10(1) of that Act by the substitution for the reference to the 1963 edition of that Classification of a reference to the 1968 edition thereof; or
2. (b) any provision subject to which that amendment of that definition is made.—[Mr. Roy Jenkins.]

put forthwith pursuant to Standing Order No. 90(2) (Ways and Means Motions), and agreed to.

37. POWER OF TREASURY TO BORROW

Motion made, and Question, That it is expedient to authorise the raising of money through trustee savings banks under section 12 of the National Loans Act 1968.—[Mr. Roy Jenkins.]

put forthwith pursuant to Standing Order No. 90(2) (Ways and Means Motions), and agreed to.

38. RELIEF FROM TAX (INCIDENTAL AND CONSEQUENTIAL CHARGES)

Motion made, and Question, That it is expedient to authorise any incidental or consequential charges to any duty or tax (including charges having retrospective effect) which may arise from provisions designed in general to afford relief from tax.—[Mr. Roy Jenkins.]

put forthwith pursuant to Standing Order No. 90(2) (Ways and Means Motions), and agreed to.

39. CONSOLIDATION AMENDMENTS

Motion made, and Question, That, for the purposes of legislation connected with the consolidation of the Income Tax Acts, the Corporation Tax Acts, and certain enactments relating to capital gains tax, it is expedient to authorise—

1. (a) amendments relating to the recovery or tax and interest on overdue tax, and
2. (b) declaratory provisions concerning the application for the purposes of corporation tax of certain provisions of the Income Tax Acts, and other matters.—[Mr. Roy Jenkins.]

put forthwith pursuant to Standing Order No. 90(2) (Ways and Means motions), and agreed to.

c209
1. PROCEDURE (FUTURE TAXATION) 102 words
cc209-10
2. PROCEDURE (SELECTIVE EMPLOYMENT PAYMENTS) 142 words
c210
3. PROCEDURE (LOANS TO GOVERNMENT OF NORTHERN IRELAND) 90 words