§ '(1) In section 57(1) and (2) of the Finance Act 1971 (small disposals) as amended by section 51 of the Finance Act 1976 for "£1.000" there shall be substituted "£2,000"
914§ (2) This section applies for the year 1976–77 and subsequent years of assessment.'—[Mr. David Howell.]
§ Brought up, and read the First time.
§ Motion made, Question put, That the clause be read a Second time:—
§ The House divided: Ayes 221, Noes 244.
917| Division No. 197.] | AYES | [9.30 p.m. |
| Adley, Robert | Boyson, Dr Rhodes (Brent) | Clegg, Walter |
| Aitken, Jonathan | Braine, Sir Bernard | Cockcrolt, John |
| Alison, Michael | Brocklebank-Fowler, C. | Cooke, Robert (Bristol W) |
| Amery, Rt Hon Julian | Brooke, Peter | Cormack, Patrick |
| Atkins, Rt Hon H. (Spelthorne) | Brotherton, Michael | Corrie, John |
| Awdry, Daniel | Brown, Sir Edward (Bath) | Costain, A. P. |
| Bain, Mrs Margaret | Buchanan-Smith, Alick | Critchley, Julian |
| Baker, Kenneth | Buck, Antony | Crouch, David |
| Banks, Robert | Budgen, Nick | Crowder, F. P. |
| Bell, Ronald | Bulmer, Esmond | Dean, Paul (N Somerset) |
| Berry, Hon Anthony | Burden, F. A. | Dodsworth, Geoffrey |
| Biffen, John | Butler, Adam (Bosworth) | Douglas-Hamilton, Lord James |
| Biggs-Davlson, John | Chalker, Mrs Lynda | du Cann, Rt Hon Edward |
| Blaker, Peter | Channon, Paul | Durant, Tony |
| Body, Richard | Churchill, W. S. | Dykes, Hugh |
| Boscawen, Hon Robeit | Clark, Alan (Plymouth, Sutton) | Edwards, Nicholas (Pembroke) |
| Bottomley, Peter | Clark, William (Croydon S) | Elliott, Sir William |
| Bowden, A. (Brighton, Kemptown) | Clarke. Kenneth (Rushclitfe) | Emery, Peter |
| Eyre, Reginald | King, Tom (Bridgwater) | Renton, Tim (Mid-Sussex) |
| Falrgrleve, Russell | Knox, David | Rhodes James, R. |
| Farr, John | Lamont, Norman | Rhys Williams, Sir Brandon |
| Fell, Anthony | Lawson, Nigel | Ridley, Hon Nicholas |
| Fisher, Sir Nigel | Lester, Jim (Beeston) | Ridsdale, Julian |
| Fletcher, Alex (Edinburgh, N) | Lewis, Kenneth (Rutland) | Rifkind, Malcolm |
| Fletcher-Cooke, Charles | Lloyd, Ian | Roberts, Michael (Cardiff NW) |
| Fookes, Miss Janet | Loveridge, John | Roberts, Wyn (Conway) |
| Forman, Nigel | Luce, Richard | Rodgers, Sir John (Sevenoaks) |
| Fowler, Norman (Sutton C'f'd) | McAdden, Sir Stephen | Ross, Stephen (Isle of Wight) |
| Fox, Marcus | McCrindle, Robert | Rossi, Hugh (Hornsey) |
| Fraser, Rt Hon H. [Stafford & St) | Macfarlane, Neil | Rost, Peter (SE Derbyshire) |
| Fry, Peter | MacGregor, John | Royle, Sir Anthony |
| Gardiner, George (Reigate) | Macmillan, Rt Hon M. (Farnham) | Sainsbury, Tim |
| Gardner, Edward (S. Fylde) | McNair-Wilson, M. (Newbury) | Scott, Nicholas |
| Gilmour, Rt Hon Sir Ian (Chesham) | McNair-Wilson, P. (New Forest) | Scott-Hopkins, James |
| Gilmour, Sir John (East Fife) | Madel, David | Shaw, Giles (Pudsey) |
| Glyn, Dr Alan | Marshall, Michael (Arundel) | Shaw, Michael (Scarborough) |
| Godber, Rt Hon Joseph | Marten, Neil | Shelton, William (Streatham) |
| Goodhew, Victor | Mather, Carol | Shepherd, Colin |
| Gow, Ian (Eastbourne) | Maude, Angus | Shersby, Michael |
| Gower, Sir Raymond (Barry) | Maxwell-Hyslop, Robin | Silvester, Fred |
| Grant, Anthony (Harrow C) | Meyer, Sir Anthony | Skeet, T. H. H. |
| Gray, Hamish | Miller, Hal (Bromsgrove) | Smith, Dudley (Warwick) |
| Grieve, Percy | Mills, Peter | Smith, Timothy John (Ashfield) |
| Grimond, Rt Hon J. | Miscampbell, Norman | Spence,John |
| Grist, Ian | Moate, Roger | Splcer, Jim (W Dorset) |
| Grylls, Michael | Monro, Hector | Spicer, Michael (S Worcester) |
| Hamilton, Michael (Salisbury) | Moore, John (Croydon C) | Sproat, lain |
| Hampson, Dr Keith | More, Jasper (Ludlow) | Stalnton, Keith |
| Hannam, John | Morgan, Geraint | Stanley, John |
| Hasolhurst, Alan | Morgan-Giles, Rear-Admiral | Stewart, Ian (Hitchin) |
| Havers, Rt Hon Sir Michael | Morris, Michael (Northampton S) | Stokes, John |
| Hawkins, Paul | Morrison, Charles (Devizes) | Stradling Thomas, J |
| Hayhoe, Barney | Mudd, David | Tapsell, Peter |
| Henderson, Douglas | Neave, Airey | Taylor, R. (Croydon NW) |
| Hicks, Robert | Neubert, Michael | Tebbit, Norman |
| Higglns, Terence L. | Newton, Tony | Thatcher, Rt Hon Margaret |
| Hodgson, Robin | Normanton, Tom | Thomas, Rt Hon P. (Hendon S) |
| Holland, Philip | Nott, John | Thompson, George |
| Hooson, Emlyn | Onslow, Cranley | Townsend, Cyril D. |
| Howe, Rt Hon Sir Geoffrey | Oppenheim, Mrs Sally | Trotter, Neville |
| Howell, David (Guildford) | Osborn, John | van Straubenzee, W. R. |
| Howell, Ralph (North Norfolk) | Page, John (Harrow West) | Viggers, Peter |
| Howells, Geraint (Cardigan) | Page, Rt Hon R. Graham (Crosby) | Wainwright, Richard (Colne V) |
| Hunt, David (Wirral) | Page, Richard (Workington) | Wakeham, John |
| Hunt, John (Bromley) | Pardoe, John | Walder, David (Clitheroe) |
| Hurd, Douglas | Parkinson, Cecil | Walker-Smith, Rt Hon Sir Derek |
| Hutchison, Michael Clark | Pattie, Geoffrey | Wall, Patrick |
| Irving, Charles (Cheltenham) | Penhaligon, David | Warren, Kenneth |
| James, David | Price, David (Eastleigh) | Wealherill, Bernard |
| Jessel, Toby | Ralson, Timothy | Welsh, Andrew |
| Johnson Smith, G. (E Grinstead) | Rathbone, Tim | Wiggln, Jerry |
| Jones, Arthur (Daventry) | Rawlinson, Rt Hon Sir Peter | |
| Kelletl-Bowman, Mrs Elaine | Rees, Peter (Dover & Deal) | TELLERS FOR THE AYES: |
| Kimball, Marcus | Rees-Davies, W. R. | Mr. Spencer Le Marchant and |
| King, Evelyn (South Dorset) | Renton, Rt Hon Sir D. (Hunts) | Mr. Peter Morrison. |
| NOES | ||
| Anderson, Donald | Canavan, Dennis | Dean, Paul (N Somerset) |
| Archer, Rt Hon Peter | Cant, R. B. | de Freitas, Rt Hon Sir Geoffrey |
| Ashley, Jack | Carmlchael, Neil | Dell, Rt Hon Edmund |
| Ashton, Joe | Carter-Jones, Lewis | Dormand, J. D. |
| Atkins, Ronald (Preston N) | Cartwrlght, John | Douglas-Mann, Bruce |
| Barnett, Guy (Greenwich) | Castle, Rt Hon. Barbara | Duffy, A. E. P. |
| Barnett, Rt Hon Joel (Heywood) | Clemftson, Ivor | Dunn, James A. |
| Bates, Alt | Cocks, Rt Hon Michael | Dunnett, Jack |
| Bean, R. E. | Cohen, Stanley | Dunwoody, Mrs Gwyneth |
| Benn, Rt Hon Anthony (Wedgwood) | Coleman, Donald | Eadie, Alex |
| Bennett, Andrew (Stockport N) | Cook, Robin F. (Edin C) | Edge, Geoff |
| Bidwell, Sydney | Corbett, Robin | Edwards, Robert (Wolv SE) |
| Bishop, Rt Hon Edward | Cowans, Harry | Ellis, John (Brlgg & Scun) |
| Blenkinsop, Arthur | Crawshaw, Richard | Ellis, Tom (Wrexham) |
| Boardman, H. | Cronln, John | English. Michael |
| Booth, Rt Hon Albert | Crowther, Stan (Rotherham) | Evans, Fred (Caerphilly) |
| Boothroyd, Miss Betty | Cryer, Bob | Evans, loan (Aberdare) |
| Bradley, Tom | Cunningham, G. (Islington S) | Evans, John (Newton) |
| Bray, Dr Jeremy | Cunningham, Dr J. (Whiten) | Ewlng, Harry (Stirling) |
| Brown, Hugh D. (Provan) | Dalyell. Tam | Fernyhough, Rt Hon E. |
| Brown, Ronald (Hackney S) | Davles, Bryan (Enfield N) | Flannery, Martin |
| Buchan, Norman | Oavles, Denzll (Llanelli) | Fletcher, Ted (Darlington) |
| Callaghan, Rt Hon J. (Cardilf SE) | Davles, Ifor (Gower) | Foot, Rt Hon Michael |
| Callaghan, Jim (Middleton & P) | Davis, Clinton (Hackney C) | Ford, Ben |
| Campbell, Ian | Deakins, Eric | Forrester, John |
| Fraser, John (Lambeth, N'w'd) | McElhone, Frank | Selby, Harry |
| Freeson, Reginald | MacFarquhar, Roderick | Shaw, Arnold (llford South) |
| Garrett, John (Norwich S) | McGuire, Michael (Ince) | Sheldon, Rt Hon Robert |
| Garrett, W. E. (Wallsend) | MacKenzie, Rt Hon Gregor | Shore, Rt Hon Peter |
| George, Bruce | Maclennan, Robert | Silkin, Rt Hon John (Deptford) |
| Ginsburg, David | McNamara, Kevin | Silkin, Rt Hon S. C. (Dulwich) |
| Goldlng, John | Madden, Max | Siliars, James |
| Gourlay, Harry | Magee, Bryan | Silverman, Julius |
| Graham, Ted | Mahon, Simon | Skinner, Dennis |
| Grant, George (Morpeth) | Mallalieu, J. P. W. | Small, William |
| Grant, John (Islington C) | Marks, Kenneth | Smith, John (N Lanarkshire) |
| Grocott, Bruce | Marshall, Dr Edmund (Goole) | Snape, Peter |
| Hamilton, James (Bothwell) | Marshall, Jim (Leicester S) | Spearing, Nigel |
| Hardy, Peter | Maynard, Miss Joan | Spriggs, Leslie |
| Harper, Joseph | Meacher, Michael | Stallard, A. W. |
| Harrison, Rt Hon Walter | Mellish, Rt Hon Robert | Stewart, Rt Hon M. (Fulham) |
| Hattersley, Rt Hon Roy | Mendelson, John | Stoddart, David |
| Hatlon, Frank | Miilan, Rt Hon Bruce | Stott, Roger |
| Hayman, Mrs Helene | Miller, Mrs Millie (llford N) | Strang, Gavin |
| Healey, Rt Hon Denis | Mitchell, R. C. (Soton, Itchen) | Strauss, Rt Hon G. R. |
| Heffer, Eric S. | Molloy, William | Summerskill, Hon Dr Shirley |
| Hooley, Frank | Moonman, Eric | Swain, Thomas |
| Howell, Rt Hon Denis (B'ham, Sm H) | Morris, Alfred (Wythenshawe) | Thomas, Jeffrey (Abertillery) |
| Hoyle, Doug (Nelson) | Morris, Charles R. (Openshaw) | Thomas, Mike (Newcastle E) |
| Huckfield, Les | Morris, Rt Hon J. (Aberavon) | Thomas, Ron (Bristol NW) |
| Hughes, Robert (Aberdeen N) | Moyle, Roland | Tierney, Sydney |
| Hughes, Roy (Newport) | Mulley, Rt Hon Frederick | Tomlinson, John |
| Hunter, Adam | Newens, Stanley | Tomney, Frank |
| Irving, Rt Hon S. (Darllord) | Noble, Mike | Torney, Tom |
| Jackson, Miss Margaret (Lincoln) | Oakes, Gordon | Tuck, Raphael |
| Janner, Greville | Ogden, Eric | Urwin, T. W. |
| Jeger, Mrs Lena | O'Halloran, Michael | Varley, Rt Hon Eric G. |
| Jenkins, Hugh (Putney) | Orbach, Maurice | Wainwright, Edwin (Dearne V) |
| John, Brynmor | Orme, Rt Hon Stanley | Walker, Terry (Kingswood) |
| Johnson, James (Hull West) | Ovenden, John | Ward, Michael |
| Johnson, Walter (Derby S) | Owen, Rt Hon Dr David | Weetch, Ken |
| Jones, Alec (Rhondda) | Padley, Walter | Weitzman, David |
| Jones, Barry (East Flint) | Palmer, Arthur | Wellbeloved, James |
| Jones, Dan (Burnley) | Park, George | White, Frank R. (Bury) |
| Judd, Frank | Parry, Robert | White, James (Pollok) |
| Kaufman, Gerald | Pavitt, Laurie | Whitehead, Phillip |
| Kelley, Richard | Pendry, Tom | Whltlock, William |
| Ken, Russel' | Perry, Ernest | Wlgley, Dafydd |
| Kllroy-Silk, Robert | Phipps, Dr Colin | Wiiley, Rt Hon Frederick |
| Kinnock, Neil | Prescott, John | Williams, Rt Hon Alan (Swansea W) |
| Lambie, David | Price, C. (Lewisham W) | Williams, Alan Lee (Hornch'ch) |
| Lamborn, Harry | Price, William (Rugby) | Williams, Sir Thomas (Warrlngton) |
| Lamond, James | Richardson, Miss Jo | Wilson, Rt Hon Sir Harold (Huyton) |
| Lee, John | Roberts, Albert (Normanton) | Wilson, William (Coventry SE) |
| Lestor, Miss Joan (Eton & Slough) | Roberts, Gwilym (Cannock) | Wise, Mrs Audrey |
| Lever, Rt Hon Harold | Robinson, Geoffrey | Woodall, Alec |
| Lewis, Ron (Carlisle) | Roderick, Caerwyn | Woof, Robert |
| Lomas, Kenneth | Rodgers, George (Chorley) | Young, David (Bolton E) |
| Luard, Evan | Rooker, J. W. | |
| Lyon, Alexander (York) | Rose, Paul B. | TELLERS FOR THE NOES: |
| Lyons, Edward (Bradford W) | Rowlands, Ted | Mr. Thomas Cox and |
| McCartney, Hugh | Ryman, John | Mrs. Ann Taylor. |
| McDonald, Dr Oonagh | Sedgemore, Brian |
§ Question accordingly negatived.