Clause 81. — (Transitional Relief for Existing Companies on Cessation of Trade etc.)

– in the House of Commons at 12:00 am on 22 June 1965.

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10.15 p.m.

Photo of Mr Simon Digby Mr Simon Digby , West Dorset

I beg to move Amendment No. 419, in page 110, line 14, to leave out from "time" to "then" in line 15.

The Chairman:

I suggest that with this Amendment we take Amendment No. 420, in line 21, after "shall", insert: at the option of the company". Amendment No. 421, in page 110, leave out line 22.

Amendment No. 422, in line 23, leave out "and" and insert "or".

Amendment No. 423, in page 110, leave out lines 28 to 31.

Photo of Mr Simon Digby Mr Simon Digby , West Dorset

The Clause deals with Transitional relief for existing companies on cessation of trade". We have now come to a somewhat narrower point than the whole of shipping industry with which we have dealt previously. The effect of the Amendments would be substantially to rewrite subsection (2). In the shipping industry there are a number of one-ship companies which stand in the same relation as smallholdings do to agriculture, in that they provide a start for the smaller man in the industry. They have been the start of very much bigger things. We believe these companies to be particularly effective.

The object of the Amendments is to provide that an existing company which ceases to trade shall not be taxed for any longer period than that for which the trade was carried on. I do not think I need go in very great detail into the Clause. By re-writing it in considerable detail we get over the difficulty and companies will be taxed only for the period during which they were earning.

Photo of Mr Jack Diamond Mr Jack Diamond , Gloucester

The Amendment arises because, under the present system, we suffer from some complexity in calculating the profits of a business in its opening and closing years. This is one of the many complexities which will be removed by Corporation Tax and things will get a good deal simpler, especially for the business man. [HON. MEMBERS: "Oh."] Someone made a quotation to the effect, "What I say 300,000 times is true". In fact, the quotation is only to the effect, "What I tell you three times is true". I think I have the point. I certainly have the point of the Amendment, which was moved with brevity and clarity by the hon. Member for Dorset, West (Mr. Wingfield Digby). The effect of the Amendment is to remove the tapering provision from the relief given by the Clause. The relief given by the Clause effectively achieves what the hon. Gentleman wishes to achieve, provided that there is a cessation of business within a reasonably short period after the commencement of Corporation Tax.

What the Amendment seeks to achieve is the same kind of relief in perpetuity; that is, for all time we would have to carry over into Corporation Tax one of the complexities of Income Tax. I am sure that it is not the desire of the hon. Gentleman that for all time we should suffer this continuation of complexity. Therefore, what is proposed in the Bill—it is the better proposal, better than that proposed in the Amendment—is that full relief should be given, provided that the cessation takes place in a reasonably short time: a tapering relief as provided in the Bill, provided that cessation takes place a few years afterwards.

Once we have passed that reasonable period of years and Income Tax and all its complexities are forgotten, we can deal with the matter in a perfectly straightforward way and just have regard to Corporation Tax and its straightforward provision that for every accounting year period the tax is paid and the business man knows exactly where he is. Therefore, I think it would be advisable to accept the provisions in the Bill, and I hope that the Committee will agree.

Photo of Sir Harmar Nicholls Sir Harmar Nicholls , Peterborough

I draw attention to the mood of the right hon. Gentleman in refusing this Amendment. He seemed to show great pleasure in removing complexities and difficulties which now exist in the first year and in the last year of a company's existence, and he showed that pleasure although the Bill he now commends to the Committee introduces more complexities and difficulties for all the intervening years. If I had to make a choice, I would rather have the problems of the two years than all the other superimposed problems of the intervening years. I am very disappointed that he did not accept the Amendment.

Photo of Mr Geoffrey Hirst Mr Geoffrey Hirst , Shipley

I support what has just been said by my hon. Friend the Member for Peterborough (Sir Harmar Nicholls) The Bill is absolutely riddled with these difficulties.

What we propose is not a new principle. The Chief Secretary said that we were asking for something exceptional. We are not. I have in my hand Cmnd. 2347, A Scheme for an Accounts Basis for Income Tax on Company Profits, in which the principle raised by this Amendment is accepted. There is no question here of our trying to get around anything. What we are asking for has been accepted as a principle. I am sure that the right hon. Gentleman is aware of the White Paper to which I have referred which gives a perfectly clear instance covering a case of this kind.

No one can designate exactly when his business will cease. These cases are not limited to businesses ceasing in a prescribed number of years. It is montrous to suggest that there can be a terminal allowance if a business happens to cease in a certain period but not if it goes on for a longer period. I do not follow the logic of the Government's case. The right hon. Gentleman must be a little more specific if he is to have the good will of the Committee on this matter.

Photo of Sir John Hobson Sir John Hobson , Warwick and Leamington

I entirely agree with what has been said by my hon. Friends. This matter arose on Clause 75. Without doubt, there is an element of double taxation upon cessation where a company has until now been assessed on an Income Tax basis and then transfers to the Corporation Tax basis because, unless provision is made, the cessation arrangements to which it would now be entitled quite fairly under the Income Tax rules, because its starting year has been used at the first, second or, perhaps, even third year ought not to result, when it ceases trading, in its paying tax for an additional year beyond those in which it has been trading.

Last night, the right hon. Gentleman rejected the proposal that the cessation provisions for Income Tax should be taken forthwith because it involved difficulties in providing how tax should be dealt with immediately. The Government's proposal is that, provided one ceases to trade before the end of the year 1968–69, one can have the benefit, but, if one carries on after that, one cannot have what one is entitled to. Justice requires that the cessation provision should be available to those who cease to trade hereafter because they have transferred from the Income Tax to the Corporation Tax basis. Why should they, because they happen to carry on an extra few years beyond 1968–69, lose that benefit? This is another Clause which may well encourage small companies to become partnerships. They could then, provided that they did it before 1968–69, have the benefit of the cessation provisions under the Income Tax Act. It might or might not be worth it, but it will be an additional inducement to transfer from the limited liability basis to the partnership basis.

Photo of Mr Joel Barnett Mr Joel Barnett , Heywood and Royton

Does the right hon. and learned Gentleman have in mind the Finance Act which his right hon. Friend brought in under which the pre-penultimate year was introduced on the cessation of a business, which did away with much of the advantage of the previous cessation provision?

Photo of Sir John Hobson Sir John Hobson , Warwick and Leamington

That is true, if there are fluctuating profits. Before that Act, by adjusting the rate of profits, taking a fluctuating rate, one could, if one ceased trading at the right time, have a substantial advantage over taking the penultimate year. The matter has been evened out, of course.

The fact nevertheless remains that if a company has an accounting date very early in the financial year—and I suggested last night a company with 30th April—one could have nine months. Indeed, if one started one's trading on 6th April, one would have 364 days cessation provision. This can be a very substantial amount indeed.

The Clause impliedly admits that it is right that if a company ceases to trade in the first few years after 1966 it should have the benefit in equity and justice of the transfer. Suppose it had ceased to trade in 1966. Why should it be limited to a period with a tapering provision? Why should it not carry on? Many companies may have no benefit, but some may have very substantial benefit indeed, but they are losing it through the tapering provision. We are depriving them of what in right, justice and equity, they ought to have.

For these reasons, I cannot see why any transitional provisions are needed. If the proposed Amendments were adopted, one would in equity allow those companies that ceased to trade before 1968–69 to have precisely the same benefit as companies which ceased trade after 1968–69 would have.

Photo of Mr Jack Diamond Mr Jack Diamond , Gloucester

I do not wish to be discourteous to the Committee; but there is very little more that I can say. The facts are agreed. The right hon. and learned Gentleman has put his case absolutely fairly. The question is merely whether we shall carry on this small advantage—because one is talking about double taxation only in a particular year right at the start of the business when the profits may have been very small, possibly made 30 years ago—for all time, or have a temporary period, taper it off and finish with it. No one can say with certainly that a particular tapering period is the only one that one could possibly consider.

On the general principle about whether it should be carried on for all time as the right hon. and learned Gentleman suggests or, as the Government suggest, we should after a reasonable period get rid of it, the facts are absolutely agreed between the two sides of the Committee, and the only question is what one should do about them. The Government take the view that it is right and proper that the provision should be brought to an end in due course.

Photo of Mr Simon Digby Mr Simon Digby , West Dorset

Once again the right hon. Gentleman is not very fair to the Committee. He has admitted that there is injustice here. It is inherent

in the Government's tax proposals. His answer is not a very satisfactory one. My right hon. and learned Friend put the case extraordinarily well and the right hon. Gentleman has completely failed to answer it. I feel disinclined to withdraw my Amendment.

Question put, That the words proposed to be left out stand part of the Clause:—

The Committee divided: Ayes 288, Noes 283.

Division No. 198.]AYES[10.29 p.m.
Abse, LeoDuffy, Dr. A. E. P.Jackson, Colin
Albu, AustenDunn, James A.Janner, Sir Barnett
Allaun, Frank (Salford, E.)Dunnett, JackJeger, George (Goole)
Alldritt, WalterEdelman, MauriceJeger,Mrs.Lena(H'b'n&St.P'cras,S.)
Allen, Scholefield.(Crewe)Edwards, Rt. Hn. Ness (Caerphilly)Jenkins, Hugh (Putney)
Armstrong, ErnestEnglish, MichaelJenkins, Rt. Hn. Roy (Stetchford)
Atkinson, NormanEnnals, DavidJohnson, Carol (Lewisham, S.)
Bacon, Miss AliceEnsor, DavidJones, Dan (Burnley)
Bagier, Gordon A. T.Evans, Albert (Islington, S.W.)Jones, Rt.Hn.Sir Elwyn(W.Ham,S.)
Barnett, JoelEvans, Ioan (Birmingham, Yardley)Jones, J. Idwal (Wrexham)
Baxter, WilliamFernyhough, E.Jones, T. W. (Merioneth)
Beaney, AlanFinch, Harold (Bedwellty)Kelley, Richard
Bellenger, Rt. Hn. F. J.Fitch, Alan (Wigan)Kenyon, Clifford
Bence, CyrilFletcher, Sir Eric (Islington, E.)Kerr, Mrs. Anne (R'ter & Chatham)
Benn, Rt. Hn, Anthony WedgwoodFletcher, Ted (Darlington)Kerr, Dr. David (W'worth, Central)
Bennett, J. (Glasgow, Bridgeton)Fletcher, Raymond (Ilkeston)Lawson, George
Binns, JohnFloud, BernardLeadb[...]tter, Ted
Bishop, E. S.Foley, MauriceLedger, Ron
Blackburn, F.Foot, Michael (Ebbw Vale)Lee, Rt. Hn. Frederick (Newton)
Blenkinsop, ArthurFord, BenLee, Miss Jennie (Cannock)
Boardman, H.Fraser, Rt. Hn. Tom (Hamilton)Lever, Harold (Cheetham)
Boston, T. G.Freeson, ReginaldLewis, Arthur (West Ham, N.)
Bowden, Rt. Hn. W. (Leics S. W.)Galpern, Sir MyerLewis, Ron (Carlisle)
Boyden, JamesGarrett, W. E.Lipton, Marcus
Braddock, Mrs. E. M.Garrow, A.Lomas, Kenneth
Bradley, TomGeorge, Lady Megan LloydLoughlin, Charles
Bray, Dr. JeremyGinsburg, DavidMabon, Dr. J. Dickson
Broughton, Dr. A. D. D.Gourlay, HarryMcBride, Neil
Brown, Rt. Hn. George (Belper)Greenwood, Rt. Hn. AnthonyMcCann, J.
Brown, Hugh D. (Glasgow, Provan)Gregory, ArnoldMacColl, James
Brown, R. W. (Shoreditch & Fbury)Grey, CharlesMacDermot, Niall
Buchan, Norman (Renfrewshire, W.)Griffiths, David (Rother Valley)McGuire, Milchael
Buchanan, RichardGriffiths, Rt. Hn. James (Llanelly)McInnes, James
Butler, Herbert (Hackney, C.)Griffiths, Will (M'chester, Exchange)McKay, Mrs. Margaret
Butler, Mrs. Joyce (Wood Green)Gunter, Rt. Hn. R. J.Mackenzie, Gregor (Rutherglen)
Callaghan, Rt. Hn. JamesHale, LeslieMackie, John (Enfield, E.)
Carmichael, NeilHamilton, James (Bothwell)McLeavy, Frank
Carter-Jones, LewisHamilton, William (West Fife)MacMillan, Malcolm
Castle, Rt. Hn. BarbaraHamling, William (Woolwich, W.)Mahon, Peter (Preston, S.)
Chapman, DonaldHannan, WilliamMahon, Simon (Bootle)
Coleman, DonaldHarrison, Walter (Wakefield)Mallalieu,J.P.W.(Huddersfield,E.)
Conlan, BernardHart, Mrs. JudithManuel, Archie
Corbet, Mrs. FredaHattersley, RoyMapp, Char[...]es
Cousins, Rt. Hn. FrankHazell, BertMarsh, Richard
Craddock, George (Bradford, S.)Heffer, Eric S.Mason, Roy
Crawshaw, RichardHenderson, Rt. Hn. ArthurMaxwell, Robert
Cronin, JohnHerbison, Rt. Hn. MargaretMayhew, Christopher
Crosland, Rt. Hn. AnthonyHill, J. (Midl[...]thian)Mellish, Robert
Cullen, Mrs. AliceHobden, Dennis (Brighton, K'town.)Mikardo, Ian
Dalyell, TamHolman, PercyMillan, Bruce
Darling, GeorgeHorner, JohnMiller, Dr. M. S.
Davies, G. Elfed (Rhondda, E.)Hough ton, Rt. Hn. DouglasMilne, Edward (Blyth)
Davies, Harold (Leek)Howarth, Harry (Wellingborough)Molloy, William
Davies, Ifor (Gower)Howarth, Robert L. (Bolton, E.)Morris, Alfred (Wythenshawe)
Davies, S. O. (Merthyr)Howell, Denis (Small Heath)Morris, Charles (Openshaw)
de Freitas, Sir GeoffreyHowie, w.Morris, John (Aberavon)
Delargy, HughHoy, JamesMurray, Albert
Dell, EdmundHughes, Emrys (S. Ayrshire)Neal, Harold
Dempsey, JamesHughes, Hector (Aberdeen, N.)Newens, Stan
Diamond, JohnHunter, Adam (Dunferml[...]ne)Noel-Baker, Francis (Swindon)
Dodds, NormanHunter, A. E. (Feltham)Noel-Baker,Rt.Hn.Phllip(Derby,S.)
Doig, PeterHynd, H. (Accrington)Norwood, Christopher
Donnelly, DesmondIrvine, A. J. (Edge Hill)Oakes, Gordon
Driberg, TomIrving, Sydney (Dartford)Ogden, Eric
Oram, Albert E. (E. Ham, S.)Robinson, Rt. Hn.K.(St. Pancras, N.)Thomas, Iorwerth (Rhondda, W.)
Orbach, MauriceRodgers, William (Stockton)Thomson, George (Dundee, E.)
Orme, StanleyRogers, George (Kensington, N.)Thornton, Ernest
Oswald, ThomasRote, Paul B.Tinn, James
Owen, WillRoss, Rt. Hn. WilliamTomney, Frank
Padley, WalterSheldon, RobertTuck, Raphael
Page, Derek (King's Lynn)Shinwell, Rt. Hn. E.Urwin, T. W.
Paget, R. T.Shore, Peter (Stepney)Varley, Eric G.
Palmer, ArthurShort,Rt.Hn.E.(N'c'tle-on-Tyne,C.)Wainwright, Edwin
Pannell, Rt. Hn. CharlesShort, Mrs. Renée (W'hampton,N.E.)Walden, Brian (All Saints)
Park, Trevor (Derbyshire, S.E.)Silkin, John (Deptford)Walker, Harold (Doncaster)
Parker, JohnSilkin, S. C. (Camberwell, Dulwich)Wallace, George
Parkin, B. T.Silverman, Julius (Aston)Warbey, William
Pavitt, LaurenceSilverman, Sydney (Nelson)Watkins, Tudor
Pearson, Arthur (Pontypridd)Skeffington, ArthurWeitzman, David
Peart, Rt. Hn. FredSlater, Mrs. Harriet (Stoke, N.)Wells, William (Walsall, N.)
Pentland, NormanSlater, Joseph (Sedgefield)White, Mrs. Eirene
Perry, Ernest G.Small, WilliamWhitlock, William
Popplewell, ErnestSmith, Ellis (Stoke, S.)Wigg, Rt. Hn. George
Prentice, R. E.Snow, JulianWilkins, W. A.
Price, J. T. (Westhoughton)Soskice, Rt. Hn. Sir FrankWilley, Rt. Hn. Frederick
Probert, ArthurSpriggs, LeslieWilliams, Alan (Swansea, W.)
Pursey, Cmilr. HarryStonehouse, JohnWilliams, Clifford (Abertillery)
Randall, HarryStones, WilliamWilliams, W. T. (Warrington)
Rankin, JohnStrauss, Rt. Hn. G. R. (Vauxhall)Willis, George (Edinburgh, E.)
Redhead, EdwardStross,SirBarnett(Stoke-on-Trent,C.)Wilson, William (Coventry, S.)
Rees, MerlynSummerskill, Hn. Or. ShirleyWinterbottom, R. E.
Reynolds, G. W.Swain, ThomasWyatt, Woodrow
Rhodes, GeoffreySwingler, StephenYates, Victor (Ladywood)
Richard, IvorSymonds, J. B.Zilliacus, K.
Roberts, Albert (Normanton)Taverne, Dick
Roberts, Goronwy (Caernarvon)Taylor, Bernard (Mansfield)TELLERS FOR THE NOES:
Robertson, John (Paisley)Thomas, George (Cardiff, W.)Mr. O'Malley and Mr Harper.
NOES
Agnew, Commander Sir peterChichester-Clark, R.Gilmour, Ian (Norfolk, Central)
Alison, Michael (Barkston Ash)Clark, Henry (Antrim, N.)Gilmour, Sir John (East Fife)
Allan, Robert (Paddlngton, S.)Clark, William (Nottingham, S.)Glover, Sir Douglas
Allason, James (Hemel Hempstead)Clarke, Brig. Terence (portsmth, W.)Godber, Rt. Hn. J. B.
Amery, Rt. Hn. JulianCole, NormanGoodhart, Philip
Anstruther-Gray, Rt. Hn. Sir W.Cooke, RobertGoodhew, Victor
Astor, JohnCooper-Key, Sir NeillGower, Raymond
Atkins, HumphreyCordle, JohnGrant, Anthony
Awdry, DanielCorfield, F. V.Gresham Cooke, R.
Baker, W. H. K.Costain, A. P.Grieve, Percy
Balniel, LordCourtney, Cdr. AnthonyGriffiths, Eldon (Bury St. Edmunds)
Barber, Rt. Hn. AnthonyCraddock, Sir Beresford (Spelthorne)Griffiths, Peter (Smethwick)
Barlow, Sir JohnCrawley, AidanGurden, Harold
Batsford, BrianCrosthwaite-Eyre, Col. Sir OliverHall, John (Wycombe)
Beamish, Col. Sir TuftonCrowder, F. P.Hall-Davis, A. G. F.
Bell, RonaldCunningham, Sir KnoxHamilton, Marquess of (Fermanagh)
Bennett, Sir Frederic (Torquay)Curran, CharlesHamilton, M. (Salisbury)
Bennett, Dr. Reginald (Got & Fhm)Currle, C. B. H.Harris, Frederic (Croydon, N.W.)
Berkeley, HumphryDalkeith, Earl ofHarris, Reader (Heston)
Berry, Hn. AnthonyDance, JamesHarrison, Brian (Maldon)
Bessell, PeterDavies, Dr. Wyndham (Perry Barr)Harrison, Col. Sir Harwood (Eye)
Biff en, Johnd'Avigdor-Goldsmid, Sir HenryHarvey, John (Walthamstow, E.)
Biggs-Davison, JohnDean, PaulHarvie Anderson, Mist
Bingham, R. M.Deedes, Rt. Hn. W. F.Hastings, Stephen
Birch, Rt. Hn. NigelDlgby, Simon WingfieldHawkins, Paul
Black, Sir CyrilDodds-Parker, DouglasHay, John
Blaker, PeterDoughty, CharlesHeald, Rt. Hn. Sir Lionel
Bossom, Hn. CliveDray son, G. B.Heath, Rt. Hn. Edward
Bowen, Roderic (Cardigan)du Cann, Rt. Hn. EdwardHendry, Forbes
Box, DonaldEden, Sir JohnHiggins, Terence L.
Boyd-Carpenter, Rt. Hn. J.Elliot, Capt. Walter (Carshalton)Hill, J. E. B. (S. Norfolk)
Braine, BernardElliott, R. W.(N'c'tle-upon-Tyne,N.)Hirst, Geoffrey
Brewis, JohnEmery, PeterHobson, Rt. Hn. Sir John
Brinton, Sir TattonErrington, Sir EricHogg, Rt. Hn. Quintin
Brooke, Rt. Hn. HenryEyre, ReginaldHooton, H. E.
Brown, Sir Edward (Bath)Farr, JohnHopkins, Alan
Bruce-Gardyne, J.Fell, AnthonyHordern, Peter
Bryan, PaulFisher, NigelHornsby-Smith, Rt. Hn. Dame P.
Buck, AntonyFletcher-Cooke, Charles (Darwen)Howard, Hn. G. R. (St. Ives)
Bullus, Sir EricFletcher-Cooke, Sir John (S'pton)Hunt, John (Bromley)
Burden, F. A.Foster, Sir JohnHutchison, Michael Clark
Butcher, Sir HerbertFraser,Rt.Hn.Hugh(St'fford & Stone)Iremonger, T. L.
Button, RonaldFraser, Ian (Plymouth, Sutton)Irvine, Bryant Godman (Rye)
Campbell, GordonGalbraith, Hn. T. G. D.Jenkin, Patrick (Woodford)
Carlisle, MarkGammans, LadyJennings, J. C.
Cary, Sir RobertGardner, EdwardJohnston, Russell (Inverness)
Channon, H. P. G.Gibson-Watt, DavidJones, Arthur (Northants, S.)
Chataway, ChristopherGiles, Rear-Admiral MorganJoseph, Rt. Hn. Sir Keith
Kaberry, Sir DonaldMurton, OscarSteel, David (Roxburgh)
Kerr, Sir Hamilton (Cambridge)Neave, AireyStodart, Anthony
Kershaw, AnthonyNicholls, Sir HarmarStoddart-Scott, Col. Sir Malcolm
Kilfedder, James A.Nicholson, Sir GodfreyStudholme, Sir Henry
Kimball, MarcusNoble, Rt. Hn. MichaelTalbot, John E.
King, Evelyn (Dorset, S.)Nugent, Rt. Hn. Sir RichardTaylor, Sir Charles (Eastbourne)
Kirk, PeterOnslow, CranleyTaylor, Edward M. (G'gow,Cathcart)
Lagden, GodfreyOrr, Capt. L. P. S.Taylor, Frank (Moss Side)
Lancaster, Col. C. G.Orr-Ewing, Sir IanTeeling, Sir William
Langford-Holt, Sir JohnOsborn, John (Hallam)Temple, John M.
Legge-Bourke, Sir HarryOsborne, Sir Cyril (Louth)Thatcher, Mrs. Margaret
Lewis, Kenneth (Rutland)Page, John (Harrow, W.)
Litchfield, Capt. JohnPage, R. Graham (Crosby)Thomas, Sir Leslie (Canterbury)
Lloyd, Rt.Hn.Geoffrey(Sut'nC'dfield)Pearson, Sir Frank (Clitheroe)Thomas, Rt. Hn. Peter (Conway)
Lloyd, Ian (P'tsm'th, Langstone)Peel, JohnThompson, Sir Richard (Croydon, S.)
Lloyd, Rt. Hn. Selwyn (Wirral)Percival, IanThorneycroft, Rt. Hn. Peter
Longden, GilbertPeyton, JohnTiley, Arthur (Bradford, W.)
Loveys, Walter H.Pickthorn, Rt. Hn. Sir KennethTilney, John (Wavertree)
Lubbock, EricPike, Miss MervynTurton, Rt, Hn. R. H.
Lucas, Sir JocelynPitt, Dame EdithTweedsmuir, Lady
McAdden, Sir StephenPounder, Raftonvan Straubenzee, W. R.
MacArthur, IanPowell, Rt. Hn. J. EnochVaughan-Morgan, Rt. Hn. Sir John
Mackenzie, Alasdair (Ross&Crom'ty)Price, David (Eastleigh)Vickers, Dame Joan
Mackie, George Y. (C'ness & S'land)Prior, J. M. L.Walder, David (High Peak)
McLaren, MartinQuennell, Miss J. M.Walker, Peter (Worcester)
Maclean, Sir FitzroyRamsden, Rt. Hn. JamesWalker-Smith, Rt. Hn. Sir Derek
Macleod, Rt. Hn. IainRawlinson, Rt. Hn. Sir PeterWall, Patrick
McMaster, StanleyRedmayne, Rt. Hn. Sir MartinWalters, Dennis
McNair-Wilson, PatrickRees-Davies, W, R.Ward, Dame Irene
Maginnis, John E.Renton, Rt. Hn. Sir DavidWeatherill, Bernard
Maitland, Sir JohnRidley, Hn. NicholasWebster, David
Marples, Rt. Hn. ErnestRidsdale, JulianWells, John (Maidstone)
Marten, NeilRoberts, Sir Peter (Heeley)Whitelaw, William
Mathew, RobertRobson Brown, Sir WilliamWilliams, Sir Rolf Dudley (Exeter)
Maude, AngusRodgers, Sir John (Sevenoaks)Wills, Sir Gerald (Bridgwater)
Mawby, RayRoots, WilliamWilson, Geoffrey (Truro)
Maxwell-Hyslop, R. J.Royle, AnthonyWise, A. R.
Maydon, Lt.-Cmdr. S. L. C.St. John-Stevas, NormanWolrige-Gordon, Patrick
Meyer, Sir AnthonyScott-Hopkins, JamesWood, Rt. Hn. Richard
Mills, Peter (Torrington)Sharples, RichardWoodhouse, Hon. Christopher
Mills, Stratton (Belfast, N.)Shepherd, WilliamWoodnutt, Mark
Miscampbell, NormanSinclair, Sir GeorgeWylie, N. R.
Mitchell, DavidSmith, Dudley (Br'ntf'd & Chiswick)Yates, William (The Wrekin)
Monro, HectorSmyth, Rt. Hn. Brig. Sir JohnYounger, Hn. George
More, JasperSpearman, Sir Alexander
Morrison, Charles (Devizes)Speir, Sir RupertTELLERS FOR THE NOES:
Mott-Radclyffe, Sir CharlesStainton, KeithMr. Pym and Mr. G. Johnson Smith.
Munro-Lucas-Tooth, Sir HughStanley, Hn. Richard

Clause ordered to stand part of the Bill.