New Clause—(Amendment Of Finance Act, 1948, In Respect Of First Rate Of Purchase Tax) (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, Arthur |Silverman, Sydney (Nelson) | -------------------------------------------------------------------------------------------------------------------- |Fienburgh, W |Lindgren, G. S |Simmons, 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, J |Slater, 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. N |Mallalieu, E. L. (Brigg) |Soskice, Rt. Hon. Sir Frank | -------------------------------------------------------------------------------------------------------------------- |Gibson, C. W. |Mallalieu, J. P. W. (Huddersfield, E.)|Sparks, J. A. | -------------------------------------------------------------------------------------------------------------------- |Glanville, James |Mann, Mrs. Jean |Steele, T. | -------------------------------------------------------------------------------------------------------------------- |Gordon Walker, Rt. Hon P C |Manuel, A. C. |Stokes, Rt. Hon. R. R | -------------------------------------------------------------------------------------------------------------------- |Greenwood, Anthony |Mason, Roy |Strachey, 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, Ian |Swingler, S. T. | -------------------------------------------------------------------------------------------------------------------- |Griffiths, William (Exchange) |Mitchison, G. R |Sylvester, G. O. | -------------------------------------------------------------------------------------------------------------------- |Grimond, J. |Monslow, W |Taylor, Bernard (Mansfield) | -------------------------------------------------------------------------------------------------------------------- |Hale, Leslie |Moody, A. S |Taylor, John (West Lothian) | -------------------------------------------------------------------------------------------------------------------- |Hall, Rt. Hon. Glenvil (Colne Valley)|Morley, R. |Taylor, Rt. Hon. Robert (Morpeth) | -------------------------------------------------------------------------------------------------------------------- |Hall, John T. (Gateshead, W) |Mulley, F. W |Thomas, Ivor Owen (Wrekin) | -------------------------------------------------------------------------------------------------------------------- |Hamilton, W. W |Nally, W. |Thomson, George (Dundee, E) | -------------------------------------------------------------------------------------------------------------------- |Hannan, W. |Noel-Baker, Rt. Hon. P J |Thornton, E. | -------------------------------------------------------------------------------------------------------------------- |Hargreaves, A. |O'Brien, T. |Tommy, F. | -------------------------------------------------------------------------------------------------------------------- |Harrison, J. (Nottingham, E.) |Oliver, G. H |Warbey, W. N. | -------------------------------------------------------------------------------------------------------------------- |Hastings, S. |Orbach, M. |Watkins, T. E. | -------------------------------------------------------------------------------------------------------------------- |Hayman, F. H. |Oswald, T. |Weitzman, D | -------------------------------------------------------------------------------------------------------------------- |Healey, Denis (Leeds, S.E.) |Padley, W. E |Wells, 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. M |Palmer, A. M. F |White, Mrs. Eirene (E. Flint) | -------------------------------------------------------------------------------------------------------------------- |Hobson, C. R. |Pargiter, G. A |White, Henry (Derbyshire, N.E.) | -------------------------------------------------------------------------------------------------------------------- |Holman, P. |Parker, J. |Wigg, George | -------------------------------------------------------------------------------------------------------------------- |Holmes, Horace |Parkin, B. T |Wilcock, Group Capt. C. A. B. | -------------------------------------------------------------------------------------------------------------------- |Houghton, Douglas |Pearson, A. |Willey, F. T. | -------------------------------------------------------------------------------------------------------------------- |Hudson, James (Ealing, N.) |Peart, T. F. |Williams, David (Neath) | -------------------------------------------------------------------------------------------------------------------- |Hughes, Emrys (S. Ayrshire) |Plummer, Sir Leslie |Williams, 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. A |Price, Philips (Gloucestershire, W.) |Winterbottom, Richard (Brightside) | -------------------------------------------------------------------------------------------------------------------- |Janner, B. |Proctor, W. T. |Woodburn, Rt. Hon. A | -------------------------------------------------------------------------------------------------------------------- |Jay, Rt. Hon. D. P. T |Pryde, D. J. |Wyatt, W. L. | -------------------------------------------------------------------------------------------------------------------- |Jeger, George (Goole) |Pursey, Cmdr. H |Yates, V. F. | -------------------------------------------------------------------------------------------------------------------- |Jeger, Mrs. Lena |Rankin, John |Younger, 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. | -------------------------------------------------------------------------------------------------------------------- -------------------------------------------------------------------------------------------------------------------- |Aitken, W. T. |Boyle, Sir Edward |Crouch, R. F. | -------------------------------------------------------------------------------------------------------------------- |Allan, R. A. (Paddington, S.) |Braine, B. R. |Crowder, Sir John (Finchley) | -------------------------------------------------------------------------------------------------------------------- |Alport, C. J. M. |Braithwaite, Sir Gurney |Crowder, Petre (Ruislip—Northwood) | -------------------------------------------------------------------------------------------------------------------- |Amery, Julian (Preston, N.) |Bromley-Davenport, Lt.-Col. W. H |Darling, 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, John |Browne, Jack (Govan) |Digby, S. Wingfield | -------------------------------------------------------------------------------------------------------------------- |Assheton, Rt. Hen. R. (Blackburn, W.)|Buchan-Hepburn, Rt. Hon. P. G. T |Dodds-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 Beverley |Butcher, Sir Herbert |Drayton, G. B. | -------------------------------------------------------------------------------------------------------------------- |Beach, Maj. Hicks |Butler, Rt. Hon. R. A. (Saffron Walden)|Dugdale, Rt. Hon. Sir T. (Richmond) | -------------------------------------------------------------------------------------------------------------------- |Bell, Philip (Bolton, E.) |Campbell, Sir David |Duncan, Capt. J. A. L. | -------------------------------------------------------------------------------------------------------------------- |Bell, Ronald (Bucks, S.) |Gary, Sir Robert |Duthie, 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, Norman |Finlay, Graeme | -------------------------------------------------------------------------------------------------------------------- |Birch, Nigel |Colegate, W. A. |Fisher, Nigel | -------------------------------------------------------------------------------------------------------------------- |Bishop, F. P. |Conant, Maj. Sir Roger |Fletcher-Cooke, C. | -------------------------------------------------------------------------------------------------------------------- |Black, C. W. |Cooper, Son. Ldr. Albert |Ford, 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 Peter |Russell, R. S. | ----------------------------------------------------------------------------------------------------------------------------- |Galbraith, Rt. Hon. T. D. (Pollok) |Mackeson, Brig. Sir Harry |Ryder, Capt. R. E. D. | ----------------------------------------------------------------------------------------------------------------------------- |Galbraith, T. G. D. (Hillhead) |McKibbin, A. J. |Sandys, Rt. Hon. D. | ----------------------------------------------------------------------------------------------------------------------------- |George, Rt. Hon. Maj. G. Lloyd |Mackie, J. H. (Galloway) |Schofield, Lt.-Col. W. | ----------------------------------------------------------------------------------------------------------------------------- |Glover, D. |Maclay, Rt. Hon. John |Scott, R. Donald | ----------------------------------------------------------------------------------------------------------------------------- |Godber, J. B. |Maclean, Fitzroy |Scott-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 Fergus |Macpherson, 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 Reginald|Snadden, W. McN. | ----------------------------------------------------------------------------------------------------------------------------- |Hare, Hon. J. H. |Markham, Major Sir Frank |Spearman, 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, Angus |Stanley, Capt. Hon. Richard | ----------------------------------------------------------------------------------------------------------------------------- |Harvey, Ian (Harrow, E.) |Maudling, R. |Stevens, Geoffrey | ----------------------------------------------------------------------------------------------------------------------------- |Hay, John |Maydon, Lt.-Comdr. S L. C |Steward, W. A. (Woolwich, W.) | ----------------------------------------------------------------------------------------------------------------------------- |Head, Rt. Hon. A. H. |Medlicott, Brig. F. |Stewart, Henderson (Fife, E) | ----------------------------------------------------------------------------------------------------------------------------- |Heald, Rt. Hon. Sir Lionel |Mellor, Sir John |Stoddart-Scott, Col. M. | ----------------------------------------------------------------------------------------------------------------------------- |Heath, Edward |Molson, A. H. E. |Storey, S. | ----------------------------------------------------------------------------------------------------------------------------- |Henderson, John (Cathcart) |Monckton, Rt. Hon. Sir Walter |Strauss, Henry (Norwich, S.) | ----------------------------------------------------------------------------------------------------------------------------- |Higgs, J. M. C. |Moore, Sir Thomas |Stuart, 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, Geoffrey |Nabarro, G. D. N. |Sutcliffe, Sir Harold | ----------------------------------------------------------------------------------------------------------------------------- |Holland-Martin, C. J |Neave, Airey |Taylor, Sir Charles (Eastbourne) | ----------------------------------------------------------------------------------------------------------------------------- |Hollis, M. C. |Nicholls, Harmar |Taylor, William (Bradford, N.) | ----------------------------------------------------------------------------------------------------------------------------- |Hope, Lord John |Nicholson, Godfrey (Farnham) |Teeling, W. | ----------------------------------------------------------------------------------------------------------------------------- |Hopkinton, Rt. Hon. Henry |Noble, Comdr. A. H. P. |Thomas, Rt. Hon. J. P. L. (Hereford) | ----------------------------------------------------------------------------------------------------------------------------- |Horobin, I. M. |Nugent, G. R. H. |Thomas, Leslie (Canterbury) | ----------------------------------------------------------------------------------------------------------------------------- |Horsbrugh, Rt. Hon. Florence |Nutting, Anthony |Thompson, 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 Robert |Vaughan-Morgan, J. K. | ----------------------------------------------------------------------------------------------------------------------------- |Jones, A. (Hall Green) |Peto, Brig. C. H. M. |Vosper, D. F. | ----------------------------------------------------------------------------------------------------------------------------- |Joynson-Hicks, Hon. L. W |Pickthorn, K. W. M |Wakefield, Edward (Derbyshire, W.) | ----------------------------------------------------------------------------------------------------------------------------- |Kaberry, D. |Pilkington, Capt. R. A |Wakefield, Sir Wavell (St. Marylebone) | ----------------------------------------------------------------------------------------------------------------------------- |Kerby, Capt. H. B |Pitman, I. J. |Walker-Smith, D. C. | ----------------------------------------------------------------------------------------------------------------------------- |Kerr, H. W. |Pitt, Miss E. M. |Wall, Major Patrick | ----------------------------------------------------------------------------------------------------------------------------- |Lambert, Hon. G. |Powell, J. Enoch |Ward, Hon. George (Worcester) | ----------------------------------------------------------------------------------------------------------------------------- |Lambton, Viscount |Price, Henry (Lewisham, W.) |Ward, Miss I. (Tynemouth) | ----------------------------------------------------------------------------------------------------------------------------- |Lancaster, Col. C. G. |Prior-Palmer, Brig. O. L |Waterhouse, Capt. Rt. Hon. C. | ----------------------------------------------------------------------------------------------------------------------------- |Langford-Holt, J. A. |Profumo, J. D. |Watkinson, H. A. | ----------------------------------------------------------------------------------------------------------------------------- |Leather, E. H. C. |Raikes, Sir Victor |Webbe, 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. R |Williams, 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. C |Ridsdale, J. E. |Wilson, Geoffrey (Truro) | ----------------------------------------------------------------------------------------------------------------------------- |Longden, Gilbert |Roberts, 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 Hugh |Rodgers, John (Sevenoaks) |Sir Cedric Drewe and Mr. Wills. | ----------------------------------------------------------------------------------------------------------------------------- |McAdden, S. J. |Roper, Sir Harold | | -----------------------------------------------------------------------------------------------------------------------------