HC Deb 11 July 1978 vol 953 cc1329-33

'Where an individual's income for any year of assessment consists of or includes amounts

Division No. 256] AYES [6.54 p.m.
Adley, Robert Fisher, Sir Nigel MacKay, Andrew (Stechford)
Aitken, Jonathan Fletcher, Alex (Edinburgh N) Macmillan, Rt Hon M. (Farnham)
Alison, Michael Forman, Nigel McNair-Wilson, M. (Newbury)
Arnold, Tom Fox, Marcus McNalr-Wilson, P. (New Forest)
Atkins, Rt Hon H. (Spelthorne) Fraser, Rt Hon H. (Stafford & St) Madel, David
Atkinson, David (B'mouth, East) Galbraith, Hon T. G. D. Marshall, Michael (Arundel)
Bain, Mrs Margaret Gardiner, George (Reigate) Marten, Neil
Baker, Kenneth Gardner, Edward (S Fylde) Mather, Carol
Banks, Robert Gilmour, Sir John (East Fife) Maude, Angus
Bell, Ronald Glyn, Dr Alan Maxwell-Hyslop, Robin
Bendall, Vivian Goodhart, Philip Meyer, Sir Anthony
Bennett, Sir Frederic (Torbay) Goodlad, Alastair Miller, Hal (Bromsgrove)
Bennett, Dr Reginald (Fareham) Gow, Ian (Eastbourne) Mills, Peter
Benyon, W. Gower, Sir Raymond (Barry) Miscampbell, Norman
Berry, Hon Anthony Grant, Anthony (Harrow C) Mitchell, David (Basingstoke)
Bitten, John Gray, Hamish Moate, Roger
Biggs-Davison, John Grieve, Percy Monro, Hector
Blaker, Peter Hall-Davis, A. G. F. Montgomery, Fergus
Body, Richard Hamilton, Archibald (Epsom & Ewell) Moore, John (Croydon C)
Boscawen, Hon Robert Hamilton, Michael (Salisbury) Morgan, Geralnt
Bowden, A. (Brighton, Kemptown) Hampson, Dr Keith Morgan-Giles, Rear Admiral
Bottomley, Peter Hannam, John Morrison, Charles (Devizes)
Boyson, Dr Rhodes (Brent) Harrison, Col Sir Harwood (Eye) Morrison, Hon Peter (Chester)
Braine, Sir Bernard Harvie Anderson, Rt Hon Miss Neave, Airey
Brittan, Leon Haselhurst, Alan Nelson, Anthony
Brocklebank-Fowler, C. Hastings, Stephen Neubert, Michael
Brooke, Hon Peter Hawkins, Paul Newton, Tony
Brotherton, Michael Hayhoe, Barney Normanton, Tom
Bryan, Sir Paul Hicks, Robert Nott, John
Buchanan-Smith, Alick Hodgson, Robin Onslow, Cranley
Buck, Antony Holland, Philip Oppenheim, Mrs Sally
Budgen, Nick Hordern, Peter Page, John (Harrow West)
Bulmer, Esmond Howe, Rt Hon Sir Geoffrey Page, Rt Hon R. Graham (Crosby)
Butler, Adam (Bosworth) Howell, David (Guildford) Page, Richard (Workington)
Chalker, Mrs Lynda Howell, Ralph (North Norfolk) Parkinson, Cecil
Channon, Paul Hunt, David (Wirral) Pattie, Geoffrey
Churchill, W. S. Hunt, John (Ravensbourne) Percival, Ian
Clark, Alan (Plymouth, Sutton) Hurd, Douglas Peyton, Rt Hon John
Clark, William (Croydon S) Hutchison, Michael Clark Pink, R. Bonner
Clarke, Kenneth (Rushcliffe) Irving, Charles (Cheltenham) Prentice, Rt Hon Reg
Cockcroft, John James, David Price, David (Eastleigh)
Cooke, Robert (Bristol W) Jenkin, Rt Hon P. (Wanst'd&W'df'd) Pym, Rt Hon Francis
Cope, John Jessei,Toby Rathbone, Tim
Cormack, Patrick Johnson Smith, G. (E Grinstead) Rees, Peter (Dover & Deal)
Corrie, John Jopling, Michael Rees-Davles, W. R.
Costain, A. P. Joseph, Rt Hon Sir Keith Renton, Rt Hon Sir D. (Hunts)
Crawford, Douglas Kaberry, Sir Donald Renton, Tim (Mid-Sussex)
Crowder, F. P. Kellett-Bowman, Mrs Elaine Rhodes James, R.
Davies, Rt Hon J. (Knutsford) Kershaw, Anthony Rhys Williams, Sir Brandon
Dean, Paul (N Somerset) Kimball, Marcus Ridley, Hon Nicholas
Dodsworth, Geoffrey King, Evelyn (South Dorset) Ridsdale, Julian
Douglas-Hamilton, Lord James Knight, Mrs Jill Rifkind, Malcolm
Drayson, Burnaby Knox, David Roberts, Wyn (Conway)
du Cann, Rt Hon Edward Lamont, Norman Rossi, Hugh (Hornsey)
Durant, Tony Langford-Holt, Sir John Rost, Peter (SE Derbyshire)
Dykes, Hugh Latham, Michael (Melton) Royle, Sir Anthony
Edwards, Nicholas (Pembroke) Lawrence, Ivan Sainsbury, Tim
Elliott, Sir William Lawson, Nigel St. John-Stevas, Norman
Evans, Gwynfor (Carmarthen) Lester, Jim (Beeston) Scott, Nicholas
Eyre, Reginald Lewis, Kenneth (Rutland) Scott-Hopkins, James
Fairbalrn, Nicholas Lloyd, Ian Shaw, Giles (Pudsey)
Falrgrieve, Russell Loveridge, John Shaw, Michael (Scarborough)
Farr, John Luce, Richard Shelton, William (Streatham)
Fell, Anthony McCrindle, Robert Shepherd, Colin
Finsberg, Geoffrey VlacGregor, John Shersby, Michael

paid as benefits arising from a policy of insurance against loss of income caused by his being unable to work through illness or injury, those amounts shall not be investment income for the purposes mentioned in section 32(3) of the Finance Act 1971.'.—[Mr. Newton.]

Brought up, and read the First time.

Motion made, and Question put, That the clause be read a Second time:—

The House divided: Ayes 239, Noes 264.

Silvester, Fred Stradling Thomas, J. Walker-Smith, Rt Hon Sir Derek
Sims, Roger Tapsell, Peter Walters, Dennis
Sinclair, Sir George Taylor, R. (Croydon NW) Warren, Kenneth
Skeet, T. H. H. Tebbit, Norman Watt, Hamish
Smith, Dudley (Warwick) Temple-Morris, Peter Weatherill, Bernard
Smith, Timothy John (Ashfield) Thatcher, Rt Hon Margaret Wells, John
Speed, Keith Thomas, Dafydd (Merioneth) Whitelaw, Rt Hon William
Spence, John Thomas, Rt Hon P. (Hendon S) Wiggin, Jerry
Spicer, Michael (S Worcester) Thompson, George Wigley, Dafydd
Sproat, Iain Townsend, Cyril D. Wilson, Gordon (Dundee E)
Stainton, Keith Trotter, Neville Wood, Rt Hon Richard
Stanbrook, Ivor Vaughan, Dr Gerard Younger, Hon George
Stanley, John Viggers, Peter
Steen, Anthony (Wavertree) Wakeham, John TELLERS FOR THE AYES:
Stewart, Ian (Hitchin) Walder, David (Clitheroe) Mr. Spencer Le Marchant and
Stokes, John Walker, Rt Hon P. (Worcester) Sir George Young.
NOES
Abse, Leo Douglas-Mann, Bruce Kilroy-Silk, Robert
Allaun, Frank Dunnett, Jack Kinnock, Neil
Anderson, Donald Dunwoody, Mrs Gwyneth Lambie, David
Archer, Rt Hon Peter Eadie, Alex Lamond, James
Armstrong, Ernest Edge, Geoff Latham, Arthur (Paddington)
Ashley, Jack Edwards, Robert (Wolv SE) Lestor, Miss Joan (Elton & Slough)
Ashton, Joe Ellis, John (Brigg & Scun) Lever, Rt Hon Harold
Atkins, Ronald (Preston N) English, Michael Lewis, Ron (Carlisle)
Atkinson, Norman (H'gey Tott'ham) Evans, Fred (Caerphilly) Litterick, Tom
Bagler, Gordon A. T. Evans, loan (Aberdare) Loyden, Eddie
Barnett, Guy (Greenwich) Evans, John (Newton) Luard, Evan
Barnett, Rt Hon Joel (Heywood) Ewing, Harry (Stirling) Lyon, Alexander (York)
Bates, Alf Faulds, Andrew Mabon, Rt Hon Dr J. Dickson
Bean, R. E. Fernyhough, Rt Hon E. McCartney, Hugh
Benn, Rt Hon Anthony Wedgwood Flannery, Martin McDonald, Dr Oonagh
Bennett, Andrew (Stockport N) Fletcher, Ted (Darlington) McElhone, Frank
Bidwell, Sydney Foot, Rt Hon Michael MacFarouhar, Roderick
Bishop, Rt Hon Edward Ford, Ben McGuire, Michael (Ince)
Blenkinsop, Arthur Fowler, Gerald (The Wrekin) MacKenzie, Rt Hon Gregor
Booth, Rt Hon Albert Fraser, John (Lambeth, N'w'd) McMillan, Tom (Glasgow C)
Boothroyd, Miss Betty Freeson, Rt Hon Reginald McNamara, Kevin
Bottomley, Rt Hon Arthur Freud, Clement Madden, Max
Boyden, James (Bish Auck) Garrett, John (Norwich S) Magee, Bryan
Bradley, Tom Garrett, W. E. (Wallsend) Mallalieu, J. P. W.
Bray, Dr Jeremy George, Bruce Marks, Kenneth
Brown, Hugh D. (Provan) Gilbert Rt Hon Dr John Marshall, Dr. Edmund (Goole)
Brown, Robert C. (Newcastle W) Ginsburg, David Marshall, Jim (Leicester S)
Brown, Ronald (Hackney S) Golding, John Mason, Rt Hon Roy
Buchan, Norman Gould, Bryan Maynard, Miss Joan
Buchanan, Richard Gourlay, Harry Meacher, Michael
Callaghan, Jim (Middleton & P) Grant, John (Islington C) Mellish, Rt Hon Robert
Campbell, Ian Grimond, Rt Hon J. Mikardo, Ian
Canavan, Dennis Grocott, Bruce Millan, Rt Hon Bruce
Carmichael, Neil Hamilton, W. W. (Central Fife) Miller, Dr M. S. (E Kilbride)
Carter, Ray Hardy, Peter Mitchell, Austin (Grimsby)
Carter-Jones, Lewis Harrison, Rt Hon Walter Mitchell, R. C. (Soton, ltichen)
Cartwright, John Hart, Rt Hon Judith Molloy, William
Clemitson, Ivor Hattersley, Rt Hon Roy Moonman, Eric
Cocks, Rt Hon Michael (Bristol S) Hayman, Mrs Helene Morris, Alfred (Wythenshawe)
Cohen, Stanley Healey, Rt Hon Denis Morris, Rt Hon Charles R.
Concannon, Rt Hon John Heffer, Eric S. Morris, Rt Hon J. (Aberavon)
Cook, Robin F. (Edin C) Hooley, Frank Moyle, Rt Hon Roland
Corbett, Robin Horam, John Newens, Stanley
Cowans, Harry Howell, Rt Hon Denis (B'ham, Sm H) Noble, Mike
Cox, Thomas (Tooting) Hoyle, Doug (Nelson) Oakes, Gordon
Craigen, Jim (Maryhill) Huckfield, Les Ogden, Eric
Crawshaw, Richard Hughes, Robert (Aberdeen N) O'Halloran, Michael
Cronin, John Hughes, Roy (Newport) Orbach, Maurice
Crowther, Stan (Rotherham) Hunter, Adam Orme, Rt Hon Stanley
Cunningham, G. (Islington S) Irvine, Rt Hon Sir A. (Edge Hill) Ovenden, John
Cunningham, Dr J. (Whiteh) Irving, Rt Hon S. (Dartford) Owen, Rt Hon Dr David
Dalyell, Tam Jackson, Colin (Brighouse) Palmer, Arthur
Davidson, Arthur Jackson, Miss Margaret (Lincoln) Pardoe, John
Davies, Bryan (Enfield N) Janner, Greville Park, George
Davies, Rt Hon Denzil Jay, Rt Hon Douglas Parker, John
Davies, Ifor (Gower) Jeger, Mrs Lena Parry, Robert
Davis, Clinton (Hackney C) Jenkins, Hugh (Putney) Pavitt, Laurie
Deakins, Eric John, Brynmor Pendry, Tom
Dean, Joseph (Leeds West) Johnson, Walter (Derby S) Penhaligon, David
de Freitas, Rt Hon Sir Geoffrey Johnston, Russell (Inverness) Phipps, Dr Colin
Dell, Rt Hon Edmund Jones, Alec (Rhondda) Powell, Rt Hon J. Enoch
Dempsey, James Jones, Dan (Burnley) Prescott, John
Dewar, Donald Judd, Frank Price, C. (Lewisham W)
Doig, Peter Kaufman, Rt Hon Gerald Price, William (Rugby)
Dormand, J. D. Kerr, Russell Radice, Giles
Richardson, Miss Jo Smith, Cyril (Rochdale) Walker, Harold (Doncaster)
Roberts, Albert (Normanton) Smith, Rt, Hon. John (N Lanarkshire) Watkins, David
Roberts, Gwilym (Cannock) Snape, Peter Watkinson, John
Robertson, George (Hamilton) Spearing, Nigel Weetch, Ken
Robinson, Geoffrey Spriggs, Leslie Weitzman, David
Roderick, Caerwyn Stallard, A. W. White, Frank R. (Bury)
Rodgers, George (Chorley) Steel, Rt Hon David White, James (Pollock)
Rodgers, Rt Hon William (Stockton) Stewart, Rt Hon M. (Fulham)
Rooker, J. W. Stott, Roger Whitehead, Phillip
Roper, John Strang, Gavin Whitlock, William
Rose, Paul B. Strauss, Rt Hon G. R. Willey, Rt Hon Frederick
Ross, Stephen (Isle of Wight) Swain, Thomas Wiilliams, Rt Hon Shirley (Hertford)
Ross, Rt Hon W. (Kilmarnock) Taylor, Mrs Ann (Bolton W) Williams, Sir Thomas (Warrington)
Ryman, John Thomas, Jeffrey (Abertillery) Wilson, Rt Hon Sir Harold (Huyton)
Sandelson, Neville Thomas, Mike (Newcastle E) Wilson, William (Coventry SE)
Sedgemore, Brian Thomas, Ron (Bristol NW) Wise, Mrs Audrey
Selby, Harry Thorne, Stan (Preston South) Woodall, Alec
Sever, John Thorpe, Rt Hon Jeremy (N Devon) Woof, Robert
Shaw, Arnold (llford South) Tierney, Sydney Wrigglesworth, Ian
Sheldon, Rt Hon Robert Tiley, John
Shore, Rt Hon Peter Tinn, James Young, David (Bolton E)
Short, Mrs Renée (Wolv NE) Tomlinson, John
Silkin, Rt Hon S. C. (Dulwich) Tomney, Frank TELLERS FOR THE NOES:
Silverman, Julius Torney, Tom Mr. Ted Graham and
Skinner, Dennis Urwin, T. W. Mr. James Hamilton.

Question accordingly negatived.