Independent label: From the Sheffield area.  Neutron was started by the members of Minimalist band Vice Versa - Stephen Singleton, Mark White and David Sydenham in 1979. Sydenham was later replaced by Martin Fry.  Its first release was an EP by Vice Versa, 'Music 4' (PX-1092 / NT-001; 1979); the PX prefix belonged to the pressing company CJMO.  Its second EP (NT-003) featured Vice Versa in company with three other local bands, including Clock DVA.  Later singles used an NT-100 catalogue series. In 1980, looking for a way to open up the market for their products, the label's owners reached an agreement with majors Phonogram.  Vice Versa evolved into Pop' band ABC; they scored their first Top 20 hit in 1981 with their first single, 'Tears Are Not Enough' (NT-101) and went on to register hits in both the Singles and Albums charts throughout the decade.  The company devoted its attention to music publishing in the early 90s, and continues in that business today. Thanks to Robert Lyons for the info. Distributed By Phonogram Records.

81 ABC Tears Are Not Enough NEUTRON  NT 101
82 ABC Poison Arrow NEUTRON  NT 102
82 ABC The Look Of Love NEUTRON  NT 103
83 ABC All Of My Heart NEUTRON  NT 104
83 ABC That Was Then But This Is Now NEUTRON  NT 105
84 ABC How To Be A Millionaire NEUTRON  NT 107
85 ABC Be Near Me  NEUTRON  NT 108
85 ABC Vanity Kills NEUTRON  NT 109
86 ABC Ocean Blue NEUTRON  NT 110
87 ABC When Smokey Sings NEUTRON  NT 111
87 ABC The Night You Murdered Love NEUTRON  NT 112
87 ABC King Without A Crown NEUTRON  NT 113
89 ABC One Better World NEUTRON  NT 114
89 ABC The Real Thing NEUTRON  NT 115
90 ABC  The Look Of Love [Re-Mix] NEUTRON  NT 116