§ 'The power of the General or Special Commissioners hearing an appeal under subsection (6) of section 70 of the Finance (No. 2) Act 1975 shall include power to review a decision of the Board regarding the treatment of any condition as being satisfied, and accordingly the words in the said subsection "other than a decision that an individual, a company, or a firm is or is not to be treated as satisfying a condition set out in any part of Schedule 12 to this Act." shall be omitted.'.—[Mr. Ridley.]
§ Brought up, and read for the First time.
§ Motion made, That the clause be read a Second time.—[Mr. Ridley.]
2017§ Question put, That the clause be read a Second time—
| Division No. 207] | AYES | (11.26 p.m. |
| Adley, Robert | Gorst, John | Newton, Tony |
| Aitken, Jonathan | Gow, Ian (Eastbourne) | Normanton, Tom |
| Alison, Michael | Grant, Anthony (Harrow C) | Nolt, John |
| Arnold, Tom | Hamilton, Michael (Salisbury) | Onslow, Cranley |
| Atkins, Rt Hon H. (Spelthorne) | Hampson, Dr Keith | Oppenheim, Mrs Sally |
| Awdry, Daniel | Hannam, John | Page, John (Harrow West) |
| Baker, Kenneth | Harrison, Col Sir Harwood (Eye) | Page, Rt Hon R. Graham (Crosby |
| Banks, Robert | Haselhurst, Alan | Page, Richard (Workington) |
| Bennett, Dr Reginald (Farenam) | Hawkins, Paul | Patlie, Geoffrey |
| Berry, Hon Anthony | Hayhoe, Barney | Powell, Rt Hon J. Enoch |
| Bitten, John | Henderson, Douglas | Price, David (Easlleigh) |
| Biggs-Davlson, John | Heseltine, Michael | Prior, Rt Hon James |
| Blaker, Peter | Hicks, Robert | Pym, Rt Hon Francis |
| Body, Richard | Hlggins, Terence L. | Rawlinson, Rt Hon Sir Peter |
| Boscawen, Hon Robert | Hodgson, Robin | Rees, Peter (Dover & Deal) |
| Botlomley, Peter | Holland, Philip | Rhodes James, R. |
| Bowden, A. (Brighton, Kemptown) | Hordern, Peter | Rhys Williams, Sir Brandon |
| Boyson, Dr Rhodes (Brent) | Howe, Rt Hon Sir Geoffrey | Ridley, Hon Nicholas |
| Brlttan, Leon | Howell, David (Gulldford) | Ridsdale, Julian |
| Brocklebank-Fowler, C. | Hunt, David (Wirral) | Roberts, Michael (Cardiff NW) |
| Brooke, Peier | Hunt, John (Bromley) | Roberts, Wyn (Conway) |
| Brotherton, Michael | Hurd, Douglas | Sainsbury, Tim |
| Brown, Sir Edward (Bath) | Hutchison, Michael Clark | Scolt-Hopkins, James |
| Bryan, Sir Paul | James, David | Shaw, Giles (Pudsey) |
| Buck, Antony | Jenkin, Rl Hon P. (Wanst'd & W'df'd) | Shelton, William (Streatham) |
| Budgen, Nick | Johnson Smith, G. (E Grinstead) | Shepherd, Colin |
| Bulmer, Esmond | Jopllng Michael | Shersby, Michael |
| Burden, F. A. | Joseph, Rt Hon Sir Keith | Silvester, Fred |
| Butler, Adam (Bosworth) | Kaberry, Sir Donald | Sims, Roger |
| Carlisle, Mark | Kershaw, Anthony | Sinclair, Sir George |
| Chalker, Mrs Lynda | Klmball, Marcus | Srnilti, Dudley (Warwick) |
| Channon, Paul | King, Evelyn (South Dorset) | Smith, Timolhy John (Ashfleld) |
| Churchill, W. S. | Kitson, Sir Timothy | Speed, Keith |
| Clark, Alan (Plymouth, Sutlon) | Knox, David | Spence, John |
| Clark, William (Croydon S) | Lamont, Norman | Spicer, Jim (W Dorset) |
| Clarke, Kenneth (Rusfrcllffe) | Lawson, Nigel | Spicer, Michael (S Worcester) |
| Clegg, Walter | Le Marchant, Spencer | Sproat, lain |
| Cooke, Robert (Bristol W) | Lester, Jim (Beeston) | Stainlon, Keith |
| Cope, John | Lloyd, Ian | Stanley, John |
| Costaln, A. P. | Loveridge, John | Stewart, Rt Hon Donald |
| Crltchley, Julian | Luce, Richard | Stewart, Ian (Hitchin) |
| Crouch, David | McCrindle, Robert | Stokes, John |
| Dean, Paul (N Somerset) | Macfarlane, Neil | Stradling Thomas, J. |
| Dodsworth, Geoffrey | MacGregor, John | Tapseli, Peter |
| Drayson, Bumaby | MacKay, Andrew James | Taylor' Rt (Croydon NW) |
| du Cann, Rt Hon Edward | Macmillan, Rt Hon M. (Farnham) | Tebbit, Norman |
| Dykes, Hugh | McNair-Wllson, M. (Newbury) | Temple-Morris, Peter |
| Eden, Rt Hon Sir John. | Thatcher, Rt Hon Margaret | Madel, David |
| Edwards, Nicholas (Pembroke) | Marshall, Michael (Arundel) | Thomas, Rt Hon P (Hendon S) |
| Elliott, Sir William | Mates, Michael | Van Straubenzee, W. R |
| Emery, Peter | Mayhew, Patrick | Vaughan, Dr Gerard |
| Eyre, Regianly | Meyer, Sir Anthony | Wakeham,Jothn |
| Fairbairn, Nicholas | Miller, Hal (Bromsgrove) | Walder,David (Clitheroe) |
| Fell, Anthony | Miscampbell, Norman | Wall Pafrirk |
| Fisher, Sir Nigel | Mitchell, David (Baslngstoke) | Warren, Kenneth |
| Fletcher, Alex (Edinburgh N) | Moate, Roger | Weatherill, Bernard |
| Fletcher-Cooke, Charles | Montgomery, Fergus | |
| Forman, Nigel | Moore, John (Croydon C) | W9IIS, Jwirn |
| Fowler, Norman (Sutton C'f'd) | More, Jasper (Ludlow) | Wigley, Dafydd |
| Fox, Marcus | Morgan-Giles, Rear-Admiral | Young, Sir G. (Ealing, Acton) |
| Gardiner, George (Relgate) | Morris, Michael (Northampton S) | |
| Gilmour, Rt Hon Sir Ian (Chesham) | Morrison, Charles (Devizes) | TELLERS FOR THE AYES: |
| Goodhart, Philip | Neave, Alrey | Mr. Peter Morrison and |
| Goodhew, Victor | Nelson, Anthony | Mr.Carol Mather. |
| Goodlad, Alaslalr | Neubert, Michael |
| NOES | ||
| Abse, Leo | Benn, Rl Hon Anthony Wedgwood | Brown, Ronald (Hackney S) |
| Anderson, Donald | Bennett, Andrew (Stockport N) | Callaghan, Jim (Mlddlelon & P) |
| Archer, Rt Hon Peter | Bldwell, Sydney | Cant, R. B. |
| Armstrong, Ernest | Bishop, Rt Hon Edward | Carter, Ray |
| Ashton, Joe | Blenkinsop, Arthur | Carlwrlght, John |
| Atkinson, Norman | Boardman, H. | Clemltson, Ivor |
| Bagler, Gordon A. T. | Booth, Rt Hon Albert | Cocks, Rt Hon Michael |
| Barnett, Guy (Greenwich) | Boothroyd, Miss Betty | Cohen, Stanley |
| Barnett, Rt Hon Joel (Heywood) | Bottomley, Rt Hon Arthur | Coleman, Donald |
| Bates, Alf | Brown, Hugh D. (Provan) | Concannon, J. D. |
| Bean, R. E. | Brown, Robert C. (Newcastle W) | Conlan, Bernard |
§ The House divided: Ayes 189, Noes 213
| Cook, Robin F. (Edln C) | Janner, Grevllle | Roberts, Albert (Normanto |
| Corbett, Robin | Jay, Rt Hon Douglas | Roberts, Gwilym (Cannock) |
| Cowans, Harry | Jenkins, Hugh (Putney) | Robinson, G-eoffrey |
| Cox, Thomas (Tooting) | John, Brynmor | Roderick, Caerwyn |
| Cronln, John | Johnson, James (Hull West) | Rodgers, George (Chorley) |
| Crowttier, Stan (Rolherham) | Jones, Alec (Rhondda) | Rodgers, Rt Hon William (stockton) |
| Cryer, Bob | Jones, Dan (Burnley) | Rooker, J. W. |
| Cunningham, G. (Islington 5) | Kaufman, Gerald | Roper, John |
| Cunningham, Dr J. (Whileh) | kefley, Richard | Rose, Paul B. |
| Davidson, Arthur | Kerr, Russell | Rowlands, Ted |
| Davies, Bryan (Enfleld N) | Kllroy-Silk, Robert | Ryman, John |
| Oavles, Denzil O-lanelli) | Kinnock, Neil | Sedgemore, Brian |
| Davies, Ifor (Gower) | Lomborn, Harry | Shaw, Arnold (llford South) |
| Davis, Clinton (Hackney C) | Lamond, James | Sheldon, Rt Hon Robert |
| Deakins, Eric | Latham, Arthur (Paddlngton) | Shore, Rt Hon Peter |
| Dean, Joseph (Leeds West) | Leadbitter, Ted | Silkin, Rt Hon John (Deptford) |
| Dell, Rt Hon Edmund | Lestor, Miss Joan (Eton & Slough) | Sllkin, Rt Hon S. C. (Dulwich) |
| Dormand, J. D. | Lomas, Kenneth | Silverman, Julius |
| Douglas-Mann, Bruce | Loyden, Eddie | Skinner, Dennis |
| Duffy, A. E. F. | Luard, Evan | Smith, John (N Lanarkshire) |
| Dunwoody, Mrs Gwyneth | Lyon, Alexander (York) | Snape, Peter |
| Eadle, Alex | Lyons, Edward (Bradford W) | Spearing, Nigel |
| Edge, Geoff | McDonald, Dr Oonagh | Spriggs, Leslie |
| Ellis, John (Brlgg & Scun) | MacFarquhar, Roderick | Slallard, A. W. |
| Ellis, Tom (Wrexham) | McGuire, Michael (Ince) | Stewart, Rt Hon M. (Fulham) |
| English, Michael | MacKenzie, Rt Hon Gregor | Stoddart, David |
| Ennals, David | Maclemian, Robert | Stott, Roger |
| Evans, Fred (Caerphllly) | McNamara, Kevin | Strang, Gavin |
| Evans, loan (Aberdare) | Madden, Max | Strauss, Rt Hon G. R. |
| Evans, John (Newton) | Magee, Bryan | Summerskill, Hon Dr Shirley |
| Faulds, Andrew | Mahon, Simon | Taylor, Mrs Ann (Bolton W) |
| Fernyhough, Rt Hon E. | Mallalieu, J. P. W. | Thomas, Mike (Newcastle E) |
| Fitch, Alan (Wlgan) | Marks, Kenneth | Thomas, Ron (Bristol NW] |
| Flannery, Martin | Maynard, Miss Joan | Thorne, Stan (Preston South) |
| Fletcher, Ted (Darlington) | Mendelson, John | TInn, James |
| Foot, Rt Hon Michael | Mikardo, lan | Tomlinson, John |
| Forrester, John | Molloy, William | Torney, Tom |
| Fowler, Gerald (The Wreklfl) | Moonman, Eric | Varley, Rt Hon Eric G. |
| Fraser, John (Lambeth, N'w'd) | Morris, Alfred (Wythenshawe) | Wainwright, Edwin (Dearne V) |
| Freeson, Reginald | Morris, Charles R. (Openshaw) | Walker, Harold (Doncaster) |
| Garrett, John (Norwich S) | Moyle, Roland | Ward, Michael |
| George, Bruce | Mulley, Rt Hon Frederick | Watkins, David |
| Gilbert, Dr John | Murray, Rt Hon Ronald King | Watkinson, John |
| Gould, Bryan | Newens, Stanley | Wellbeloved, James |
| Grant, George (Morpeth) | Noble, Mike | White, Frank R. (Bury) |
| Grant, John (Islington C) | Oakes, Gordon | Whitehead, phillip |
| Grocott, Bruce | Ogden, Eric | Whiltlock, William |
| Hardy, Peter | O Halloran, michael | Williams, Rt Hon Alan (Swansea W) |
| Harrison, Rt Hon Walter | Orbach. Maurice | Williams, Alan Lee (Hornch'ch) |
| Hart, Rt Hon Judith | Or me, Rt Hon Stanley | Wilson, Rt Hon Sir Harold (Huyton) |
| Hattersley, Rt Hon Roy | Ovenden, John | Wilson, William (Coventry SE) |
| Hatton, Frank | Owen, Rt Hon. Dr David | Wise, Mrs Audrey |
| Hayman, Mrs Helene | Palmer, Arthur | Woodall, Alec |
| Healey, Rt Hon Denis | Park, George | Woof, Robert |
| Hooley, Frank | Parker, John | Wrigglesworth, lan |
| Horam, John | Parry, Robert | Young, David (Bolton E) |
| Hoyle, Doug (Nelson) | Pavitt, Laurie | |
| Hughes, Rt Hon C. (Anglesey) | Prescott, John | TELLERS FOR THE NOES |
| Hughes, Roy (Newport) | Price, C. (Lewisham W) | Mr. Joseph Harper and |
| Irving, Rt Hon S. (Dartford) | Radice, Giles | Mr. Ted Graham. |
| Jackson, Colin (Brighouse) | Rees, Rt Hon Merlyn (Leeds S) | |
| Jackson, Miss Margaret (Lincoln) | Richardson, Miss Jo |
§ Question accordingly negatived