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Column 779

McCrindle, Sir Robert

MacKay, Andrew (E Berkshire)

Maclean, David

McLoughlin, Patrick

McNair-Wilson, Sir Michael

McNair-Wilson, Sir Patrick

Madel, David

Mans, Keith

Maples, John

Marshall, John (Hendon S)

Martin, David (Portsmouth S)

Mates, Michael

Maude, Hon Francis

Maxwell-Hyslop, Robin

Meyer, Sir Anthony

Miller, Sir Hal

Mills, Iain

Mitchell, Andrew (Gedling)

Mitchell, Sir David

Moate, Roger

Montgomery, Sir Fergus

Morris, M (N'hampton S)

Morrison, Sir Charles

Morrison, Rt Hon Sir Peter

Moss, Malcolm

Mudd, David

Neale, Sir Gerrard

Needham, Richard

Nelson, Anthony

Neubert, Sir Michael

Newton, Rt Hon Tony

Nicholls, Patrick

Nicholson, David (Taunton)

Norris, Steve

Onslow, Rt Hon Cranley

Oppenheim, Phillip

Patnick, Irvine

Pattie, Rt Hon Sir Geoffrey

Pawsey, James

Porter, Barry (Wirral S)

Porter, David (Waveney)

Powell, William (Corby)

Price, Sir David

Raison, Rt Hon Sir Timothy

Redwood, John

Rhodes James, Robert

Riddick, Graham

Ridley, Rt Hon Nicholas

Ridsdale, Sir Julian

Roberts, Sir Wyn (Conwy)

Roe, Mrs Marion

Rossi, Sir Hugh

Rost, Peter

Rowe, Andrew

Rumbold, Rt Hon Mrs Angela

Sackville, Hon Tom

Sainsbury, Hon Tim

Shaw, David (Dover)

Shaw, Sir Giles (Pudsey)

Shelton, Sir William

Shephard, Mrs G. (Norfolk SW)

Shepherd, Colin (Hereford)

Shepherd, Richard (Aldridge)

Shersby, Michael

Skeet, Sir Trevor

Smith, Sir Dudley (Warwick)

Speed, Keith

Speller, Tony

Spicer, Sir Jim (Dorset W)

Spicer, Michael (S Worcs)

Squire, Robin

Steen, Anthony

Stevens, Lewis

Stokes, Sir John

Tapsell, Sir Peter

Taylor, Ian (Esher)

Tebbit, Rt Hon Norman

Thompson, D. (Calder Valley)

Thompson, Patrick (Norwich N)

Thornton, Malcolm

Townend, John (Bridlington)

Tredinnick, David

Viggers, Peter

Walden, George

Waller, Gary

Wardle, Charles (Bexhill)

Watts, John

Wells, Bowen

Widdecombe, Ann

Wiggin, Jerry

Wilkinson, John

Winterton, Mrs Ann

Winterton, Nicholas

Younger, Rt Hon George

Tellers for the Noes :

Mr. John M. Taylor and

Mr. Timothy Wood.

Question accordingly negatived.

Mr. Nicholas Brown : I beg to move amendment No. 16, in page 21, line 27, at end insert

; provided that subsection (1)(d) above shall not apply so as to deny relief under this section for the excess (if any) of the payment over the amount of public financial assistance which the individual either has received or is entitled to receive at the time the payment is made'.

The amendment and amendments Nos. 15 and 17, which we shall debate later, explore matters of detail in clause 31, the principles of which we have already debated. Will it be possible to make some concession to those who wish to take advantage of this relief and who receive some assistance from public funds? The circumstances that I specifically envisage are those in which some assistance from public funds is provided but the assistance is not up to the value of the tax relief. I do not propose that tax relief should be granted on that proportion of expenditure that is assisted from public funds. However, I should be interested to hear the Financial Secretary's view about providing tax relief on the balance because, given the nature and size of some awards, such a situation could arise, and it seems against the spirit of the legislation to disadvantage someone in that position.

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