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New Clause—(Amendment Of Finance Act, 1948, In Respect Of First Rate Of Purchase Tax)

Volume 529: debated on Monday 28 June 1954

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(1) The first rate of purchase tax shall be sixteen and two-thirds per cent. of the wholesale value of the goods instead of twenty-five per cent. of that value, and Part I of the Eighth Schedule to the Finance Act, 1948 (as amended by subsequent enactments, and by orders of the Treasury under section twenty-one of that Act), shall have effect as if for the words "twenty-five per cent." wherever these words occur, there be substituted the words "sixteen and two-thirds per cent."

(2) The provisions of this section shall take effect as from the thirtieth day of September, nineteen hundred and fifty-four.—[ Mr. Gaitskell.]

Brought up and read the First time.

Motion made, and Question put, "That the Clause be read a Second time."

The Committee divided: Ayes, 219; Noes, 265.

Dugdale, Rt. Hon. John (W. Bromwich)Jones, David (Hartlepool)Roberts, Goronwy (Caernarvon)
Ede, Rt. Hon. J. C.Jones, T. W. (Merioneth)Robinson, Kenneth (St. Pancras, N.)
Edelman, M.Keenan, W.Ross, William
Edwards, Rt. Hon. John (Brighouse)King, Dr. H. M.Royle, C.
Edwards, W.J. (Stepney)Lawson, G. M.Shackleton, E. A. A
Evans, Albert (Islington, S.W.)Lee, Frederick (Newton)Short, E. W.
Evans, Edward (Lowestoft)Lee, Miss Jennie (Cannock)Shurmer, P. L. E.
Evans, Stanley (Wednesbury)Lever, Harold (Cheetham)Silverman, Julius (Erdington)
Fernyhough, E.Lewis, ArthurSilverman, Sydney (Nelson)
Fienburgh, WLindgren, G. SSimmons, C. J. (Brierley Hill)
Finch, H. J.Logan, D. G.Skeffington, A. M,
Fletcher, Eric (Islington, E.)MacColl, J. E.Slater, Mrs. H. (Stoke-on-Trent)
Foot, M. M.McGovern, JSlater, J. (Durham, Sedgefield)
Forman, J. C.McKay, John (Wallsend)Smith, Ellis (Stoke, S.)
Fraser, Thomas (Hamilton)McNeil, Rt. Hon. H.Smith, Norman (Nottingham, S)
Freeman, John (Watford)MacPherson, Malcolm (Stirling)Snow, J. W.
Freeman, Peter (Newport)Mainwaring, W. H.Sorensen, R. W.
Gaitskell, Rt. Hon. H. T. NMallalieu, E. L. (Brigg)Soskice, Rt. Hon. Sir Frank
Gibson, C. W.Mallalieu, J. P. W. (Huddersfield, E.)Sparks, J. A.
Glanville, JamesMann, Mrs. JeanSteele, T.
Gordon Walker, Rt. Hon P CManuel, A. C.Stokes, Rt. Hon. R. R
Greenwood, AnthonyMason, RoyStrachey, Rt. Hon. J.
Grey, C. F.Mayhew, C. P.Strauss, Rt. Hon. George (Vauxhall)
Griffiths, David (Rother Valley)Mellish, R. J.Summerskill, Rt. Hon. E.
Griffiths, Rt. Hon. James (Llanelly)Mikardo, IanSwingler, S. T.
Griffiths, William (Exchange)Mitchison, G. RSylvester, G. O.
Grimond, J.Monslow, WTaylor, Bernard (Mansfield)
Hale, LeslieMoody, A. STaylor, John (West Lothian)
Hall, Rt. Hon. Glenvil (Colne Valley)Morley, R.Taylor, Rt. Hon. Robert (Morpeth)
Hall, John T. (Gateshead, W)Mulley, F. WThomas, Ivor Owen (Wrekin)
Hamilton, W. WNally, W.Thomson, George (Dundee, E)
Hannan, W.Noel-Baker, Rt. Hon. P JThornton, E.
Hargreaves, A.O'Brien, T.Tommy, F.
Harrison, J. (Nottingham, E.)Oliver, G. HWarbey, W. N.
Hastings, S.Orbach, M.Watkins, T. E.
Hayman, F. H.Oswald, T.Weitzman, D
Healey, Denis (Leeds, S.E.)Padley, W. EWells, William (Walsall)
Henderson, Rt. Hon. A. (Rowley Regis)Paget, R. T.West, D. G.
Herbison, Miss M.Paling, Will T. (Dewsbury)Wheeldon, W. E.
Hewitson, Capt. MPalmer, A. M. FWhite, Mrs. Eirene (E. Flint)
Hobson, C. R.Pargiter, G. AWhite, Henry (Derbyshire, N.E.)
Holman, P.Parker, J.Wigg, George
Holmes, HoraceParkin, B. TWilcock, Group Capt. C. A. B.
Houghton, DouglasPearson, A.Willey, F. T.
Hudson, James (Ealing, N.)Peart, T. F.Williams, David (Neath)
Hughes, Emrys (S. Ayrshire)Plummer, Sir LeslieWilliams, Rev. Llywelyn (Abertillery)
Hughes, Hector (Aberdeen, N)Popplewell, E.Williams, W. R. (Droylsden)
Hynd, J. B. (Attercliffe)Porter, G.Williams, W. T. (Hammersmith, S.)
Irvine, A. J. (Edge Hill)Price, J. T. (Westhoughton)Willis, E. G.
Isaacs, Rt. Hon. G. APrice, Philips (Gloucestershire, W.)Winterbottom, Richard (Brightside)
Janner, B.Proctor, W. T.Woodburn, Rt. Hon. A
Jay, Rt. Hon. D. P. TPryde, D. J.Wyatt, W. L.
Jeger, George (Goole)Pursey, Cmdr. HYates, V. F.
Jeger, Mrs. LenaRankin, JohnYounger, Rt. Hon. K.
Jenkins, R. H. (Stechford)Reid, William (Camlachie)
Johnson, James (Rugby)Robens, Rt. Hon. A.TELLERS FOR THE AYES:
Johnston, Douglas (Paisley)Roberts, Albert (Normanton)Mr. Wallace and Mr. Rogers.

NOES

Aitken, W. T.Boyle, Sir EdwardCrouch, R. F.
Allan, R. A. (Paddington, S.)Braine, B. R.Crowder, Sir John (Finchley)
Alport, C. J. M.Braithwaite, Sir GurneyCrowder, Petre (Ruislip—Northwood)
Amery, Julian (Preston, N.)Bromley-Davenport, Lt.-Col. W. HDarling, Sir William (Edinburgh, S.)
Amory, Rt. Hon. Heathcoat (Tiverton)Brooke, Henry (Hempstead)Davidson, Viscountess
Anstruther-Gray, Major W. J.Brooman-White, R. C.Deedes, W. F.
Arbuthnot, JohnBrowne, Jack (Govan)Digby, S. Wingfield
Assheton, Rt. Hen. R. (Blackburn, W.)Buchan-Hepburn, Rt. Hon. P. G. TDodds-Parker, A. D
Astor, Hon. J. J.Bullard, D. G.Donaldson, Cmdr. C. E. McA.
Baldock, Lt.-Cmdr. J. M.Bullus, Wing Commander E. E.Doughty, C. J. A.
Baldwin, A. E.Burden, F. F. A.Douglas-Hamilton, Lord Malcolm
Baxter, Sir BeverleyButcher, Sir HerbertDrayton, G. B.
Beach, Maj. HicksButler, Rt. Hon. R. A. (Saffron Walden)Dugdale, Rt. Hon. Sir T. (Richmond)
Bell, Philip (Bolton, E.)Campbell, Sir DavidDuncan, Capt. J. A. L.
Bell, Ronald (Bucks, S.)Gary, Sir RobertDuthie, W. S.
Bennett F. M. (Reading, N.)Channon, H.Eden, J. B. (Bournemouth, Wool)
Bennett, Dr. Reginald (Gosport)Clarke, Col. Ralph (East Grinstead)Elliot, Rt. Hon. W. I.
Bennett, William (Woodside)Clarke, Brig. Terence (Portsmouth, W)Erroll, F. J.
Bevins, J. R. (Toxteth)Cole, NormanFinlay, Graeme
Birch, NigelColegate, W. A.Fisher, Nigel
Bishop, F. P.Conant, Maj. Sir RogerFletcher-Cooke, C.
Black, C. W.Cooper, Son. Ldr. AlbertFord, Mrs. Patricia
Boothby, Sir R. J. G.Cooper-Key, E. M.Fort, R.
Bossom, Sir A. C.Craddock, Beresford (Spelthorne)Foster, John
Boyd-Carpenter, Rt. Hon. J. A.Crosthwaite-Eyre, Col. O. E.Fraser, Hon. Hugh (Stone)

Fraser, Sir Ian (Morecambe & Lonsdale)Macdonald, Sir PeterRussell, R. S.
Galbraith, Rt. Hon. T. D. (Pollok)Mackeson, Brig. Sir HarryRyder, Capt. R. E. D.
Galbraith, T. G. D. (Hillhead)McKibbin, A. J.Sandys, Rt. Hon. D.
George, Rt. Hon. Maj. G. LloydMackie, J. H. (Galloway)Schofield, Lt.-Col. W.
Glover, D.Maclay, Rt. Hon. JohnScott, R. Donald
Godber, J. B.Maclean, FitzroyScott-Miner, Cmdr. R.
Gough, C. F. H.Macleod, Rt. Hon. Iain (Enfield, W.)Shepherd, William
Gower, H. R.Macmillan, Rt. Hon. Harold (Bromley)Simon, J. E. S. (Middlesbrough, W.)
Graham, Sir FergusMacpherson, Niall (Dumfries)Smithers, Peter (Winchester)
Grimston, Hon. John (St. Albans)Maitland, Comdr. J. F W (Horncastle)Smithers, Sir Waldron (Orpington)
Grimston, Sir Robert (Westbury)Maitland, Patrick (Lanark)Smyth, Brig. J. G. (Norwood)
Hall, John (Wycombe)Manningham-Buller, Rt. Hn. Sir ReginaldSnadden, W. McN.
Hare, Hon. J. H.Markham, Major Sir FrankSpearman, A. C M.
Harris, Frederic (Croydon, N.)Marlowe, A. A. H.Speir, R. M.
Harris, Reader (Helton)Marples, A. E.Spence, H. R. (Aberdeenshire, W.)
Harrison, Col. J. H. (Eye)Marshall, Douglas (Bodmin)Spens, Rt. Hon. Sir P. (Kensington, S.)
Harvey, Air Cdre. A. V. (Macclesfield)Maude, AngusStanley, Capt. Hon. Richard
Harvey, Ian (Harrow, E.)Maudling, R.Stevens, Geoffrey
Hay, JohnMaydon, Lt.-Comdr. S L. CSteward, W. A. (Woolwich, W.)
Head, Rt. Hon. A. H.Medlicott, Brig. F.Stewart, Henderson (Fife, E)
Heald, Rt. Hon. Sir LionelMellor, Sir JohnStoddart-Scott, Col. M.
Heath, EdwardMolson, A. H. E.Storey, S.
Henderson, John (Cathcart)Monckton, Rt. Hon. Sir WalterStrauss, Henry (Norwich, S.)
Higgs, J. M. C.Moore, Sir ThomasStuart, Rt. Hon. James (Moray)
Hill, Dr. Charles (Luton)Morrison, John (Salisbury)Studholme, H. G.
Hill, Mrs. E. (Wythenshawe)Mott-Radclyffe, C. E.Summers, G. S.
Hirst, GeoffreyNabarro, G. D. N.Sutcliffe, Sir Harold
Holland-Martin, C. JNeave, AireyTaylor, Sir Charles (Eastbourne)
Hollis, M. C.Nicholls, HarmarTaylor, William (Bradford, N.)
Hope, Lord JohnNicholson, Godfrey (Farnham)Teeling, W.
Hopkinton, Rt. Hon. HenryNoble, Comdr. A. H. P.Thomas, Rt. Hon. J. P. L. (Hereford)
Horobin, I. M.Nugent, G. R. H.Thomas, Leslie (Canterbury)
Horsbrugh, Rt. Hon. FlorenceNutting, AnthonyThompson, Kenneth (Walton)
Howard, Hon. Greville (St. Ives)Oakshott, H. D.Thompson, Lt.-Cdr. R. (Croyden, W.)
Hudson, Sir Austin (Lewisham, N.)Odey, G. W.Thorneycroft, Rt. Hn. Peter (Monmouth)
Hulbert, Wing Cdr. N. J.O'Neill, Hon. Phelim (Co. Antrim, N.)Thornton-Kemsley, Col. C. N.
Hutchison, Sir Ian Clark (E'b'rgh, W.)Ormsby-Gore, Hon. W. D.Tilney, John
Hyde, Lt.-Col. H. M.Orr, Capt. L. P. S.Touche, Sir Gordon
Hylton-Foster, H. B. H.Orr-Ewing, Charles Ian (Hendon, N.)Turner, H. F. L.
Iremonger, T. L.Osborne, C.Turton, R. H.
Jenkins, Robert (Dulwich)Page, R. G.Tweedsmuir, Lady
Johnson, Eric (Blackley)Peake, Rt. Hon. O.Vane, W. M. F.
Johnson, Howard (Kemptown)Perkins, Sir RobertVaughan-Morgan, J. K.
Jones, A. (Hall Green)Peto, Brig. C. H. M.Vosper, D. F.
Joynson-Hicks, Hon. L. WPickthorn, K. W. MWakefield, Edward (Derbyshire, W.)
Kaberry, D.Pilkington, Capt. R. AWakefield, Sir Wavell (St. Marylebone)
Kerby, Capt. H. BPitman, I. J.Walker-Smith, D. C.
Kerr, H. W.Pitt, Miss E. M.Wall, Major Patrick
Lambert, Hon. G.Powell, J. EnochWard, Hon. George (Worcester)
Lambton, ViscountPrice, Henry (Lewisham, W.)Ward, Miss I. (Tynemouth)
Lancaster, Col. C. G.Prior-Palmer, Brig. O. LWaterhouse, Capt. Rt. Hon. C.
Langford-Holt, J. A.Profumo, J. D.Watkinson, H. A.
Leather, E. H. C.Raikes, Sir VictorWebbe, Sir H. (London & Westminster)
Legge-Bourke, Maj. E. A. H.Rayner, Brig. R.Wellwood, W.
Legh, Hon. Peter (Petersfield)Redmayne, M.Williams, Rt. Hon. Charles (Torquay)
Linstead, Sir H. N.Rees-Davies, W. RWilliams, Sir Herbert (Croydon, E.)
Llewellyn, D. T.Remnant, Hon. p.Williams, Paul (Sunderland, S.)
Lloyd, Rt. Hon. G. (King's Norton)Renton, D. L. M.Williams, R. Dudley (Exeter)
Lockwood, Lt.-Col. J. CRidsdale, J. E.Wilson, Geoffrey (Truro)
Longden, GilbertRoberts, Peter (Heeley)Wood, Hon. R.
Low, A. R. W.Robertson, Sir David
Lucas, Sir Jocelyn (Portsmouth, S.)Robinson, Sir Roland (Blackpool, S.)
Lucas, P. B. (Brentford)Robson-Brown, W.TELLERS FOR THE NOES:
Lucas-Tooth, Sir HughRodgers, John (Sevenoaks)Sir Cedric Drewe and Mr. Wills.
McAdden, S. J.Roper, Sir Harold