§
'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.