HC Deb 07 July 1920 vol 131 cc1571-7

Paragraphs (1),(2) and (3) of Rule four of the Rules applicable to Cases I. and II. of Schedule D (which provides for adjustment of Income Tax in cases where Excess Profits Duty has been paid), shall have effect as if references therein to Excess Profits Duty included Corporation Profits Tax.

Motion made, and Question proposed, "That the Clause stand part of the Bill."

Lieut. - Commander KENWORTHY

Might we have a word of explanation?

Mr. BALDWIN

This Clause means exactly what it says. In the calculation of Income Tax the Corporation Profits Tax is deducted in the same way as the Excess Profits Duty.

Colonel WEDGWOOD

That is not enough. I think everyone in this Committee is uncertain how the Corporation Profits Tax is to be deducted. Is it to fall solely on one class of shares, and, if so, how is this Clause to be interpreted?

Mr. BALDWIN

That is a point which surely must arise when we come to discuss the Clause dealing with the Corporation Profits Tax.

Sir F. BANBURY

This Clause says "shall have effect as if references therein to Excess Profits Duty included Corporation Profits Tax."

Supposing, when Clause 44, which deals with the Corporation Profits Tax, is reached, the Committee reject that Clause, what is going to happen to this Clause, which contains a reference to something which is afterwards rejected? I hope we are not, by assenting to this, going in any way to prejudice our power to reject the Corporation Profits Tax, when we come to it.

Mr. BALDWIN

Of course not.

Sir F. BANBURY

If the Corporation Profits Tax is rejected—personally, I hope it will be greatly modified, if not rejected altogether—it will look a little curious to see a reference in an Act of Parliament to a tax which does not exist. I would suggest that the proper thing to do is to adjourn this Clause until the Corporation Profits Tax has been discussed. We are really putting the cart before the horse. If we are really going to pass the Corporation Profits Tax then we ought to put this Clause in. But I venture to suggest that it would be far better to adjourn this Clause until we have dealt with the Clause dealing with the Corporation Profits Tax.

Mr. BALDWIN

Of course, it is very difficult for me to deal with the course of the Debate in the same way as my right hon. Friend the Chancellor of the Exchequer would have been able to do in answering a point like this. But I can say that if the Corporation Profits Tax Clause be not passed, my right hon. Friend would be placed in a difficulty because, as it is one of the principal Clauses, if it were defeated he would have to reconsider his position.

Colonel WEDGWOOD

I beg to move. "That the Clause be postponed."

The DEPUTY-CHAIRMAN

I think the hon. and gallant Member is too late.

Colonel WEDGWOOD

May I say that I think it is most desirable that we should not pass this Clause now, because no one understands it, and because this Corporation Profits Tax is a matter in great dispute. I do not know whether the right hon. Gentleman the Financial Secretary to the Treasury is fully aware of the fact, but there is a much stronger feeling against it than there is even against the Excess Profits Duty. To press this Clause at this time when it mentions the Corporation Profits Tax, seems to me to be most improper. I agree with my right hon. Friend (Sir F. Banbury) that we ought to postpone the Clause, and that the proper time to deal with the matter will be on a future Clause. In view of the strong objection to passing the Clause now, I shall oppose it. We cannot move now, I understand, to postpone it, and, therefore, I shall vote in the lobby against it.

Sir F. BANBURY

Is there anything to prevent an hon. Member, in the discussion on the Motion that the Clause stand part of the Bill, moving that the Clause be adjourned? I think we can move to adjourn the discussion on this particular Clause.

The DEPUTY-CHAIRMAN

I do not think that would be possible. I do not think a Motion that the Debate on the Motion that the Clause stand part of the Bill be postponed would be in order, nor would it be usual to move at that stage that the Clause be postponed. The question that the Clause stand part of the Bill has been proposed from the Chair.

Sir D. MACLEAN

I do not gather from what has taken place that the procedure is exactly what has been described or that that is the actual position of the Committee. No doubt the Clause has been called from the Chair and it would not be usual at that point to allow an hon. Member to move to postpone the Clause. From my own knowledge of the duties of the Chair, I quite agree that it is not usual to allow a Motion to postpone a Clause unless there is very good cause shown for it. I would suggest, however, that in this case there have been sound reasons demonstrated why the Clause should be put back. One of these is that Clause 44 deals with the Corporation Profits Tax. The Chancellor of the Exchequer when the matter was mentioned said he was going to bring up the whole of the Excess Profits Duty, Clauses 40 to 43, and postpone them until Monday. This particular Clause is linked up entirely with these Clauses and without the passing of these Clauses it is quite clear that the passing of this Clause would be no use. I should have thought that these were sound reasons for accepting the Motion to postpone the Clause although it is quite unusual.

The DEPUTY-CHAIRMAN

I think the reasons that have been given by the two right hon. Gentlemen who have spoken ought to have some weight with me. When the question is put from the Chair, "That the Clause stand part of the Bill," it is quite unusual to have a Motion to postpone it. The usual time to move that a Clause be postponed is when the Clause is first called from the Chair. But having heard the reasons put forward by the two right hon. Gentlemen, I think I should be right in accepting the Motion now for the postponing of the Clause.

Colonel WEDGWOOD

I beg to move, "That the Clause be postponed."

The point of Order is settled, and the Deputy-Chairman has accepted my Motion after considering the points which have been raised. I hope that the Motion I make will now have the support of the Treasury Bench.

Lieut.-Commander KENWORTHY

We are in a difficulty now with regard to the Clause as the Financial Secretary to the Treasury has just told us.

The DEPUTY-CHAIRMAN

It is not in order now to discuss the Clause itself.

Lieut. - Commander KENWORTHY

That is just what I was coming to. The Financial Secretary to the Treasury has told us very little about the Clause and apparently there is a great deal more in it than we have understood up to the present. I think, therefore, it ought to be postponed until the Chancellor of the Exchequer is present. I make no reflection upon the right hon. Gentleman who was in his place, but I think that after what he said the question should be postponed until the Chancellor of the Exchequer is here.

Question put, "That the Clause be postponed."

The Committee divided: Ayes, 60; Noes, 194.

Division No. 193.] AYES. [5.57 p.m.
Asquith, Rt. Hon. Herbert Henry Grundy, T. W. Remnant, Sir James
Astbury, Lieut.-Commander F. W. Guest, J. (York, W. R., Hemsworth) Kendall, Athelstan
Barnes, Major H. (Newcastle, E.) Gwynne, Rupert S. Richardson, R. (Houghton-le-Spring)
Bell, James (Lancaster, Ormskirk) Hall, Lieut.-Col. Sir F. (Dulwich) Roberts, Frederick O. (W. Bromwich)
Benn, Capt. Sir I. H., Bart. (Gr'nw'h) Hall, F. (York, W. R., Normanton) Royce, William Stapleton
Bird, Sir A. (Wolverhampton, West) Hallas, Eldred Sexton, James
Bottomley, Horatio W. Hayday, Arthur Short, Alfred (Wednesbury)
Bowerman, Rt. Hon. Charles W. Hayward, Major Evan Sitch, Charles H.
Bowles, Colonel H. F. Herbert, Hon. A. (Somerset, Yeovil) Smith, Sir Allan M. (Croydon, South)
Bowyer, Captain G. E. W. Hinds, John Spoor, B. G.
Bramsdon, Sir Thomas Hirst, G. H. Stanton, Charles B.
Breese, Major Charles E. Hodge, Rt. Hon. John Surtees, Brigadier-General H. C.
Briant, Frank Hotchkin, Captain Stafford Vere Swan, J. E.
Broad, Thomas Tucker Irving, Dan Sykes, Sir Charles (Huddersfield)
Bromfield, William Jones, Sir Evan (Pembroke) Taylor, J.
Burn, Col. C. R. (Devon, Torquay) Jones, Henry Haydn (Merioneth) Thomas, Brig.-Gen. Sir O. (Anglesey)
Campbell, J. D. G. Joynson-Hicks, Sir William Thomson, T. (Middlesbrough, West)
Casey, T. W. Kelley, Major Fred (Rotherham) Thorne, G. R. (Wolverhampton, E.)
Clynes, Rt. Hon. J. R. Kenyon, Barnet Tootill, Robert
Cooper, Sir Richard Ashmole Law, Alfred J. (Rochdale) Waterson, A. E.
Cowan, D. M. (Scottish Universities) Lawson, John J. Wedgwood, Colonel J. C.
Curzon, Commander Viscount Lunn, William White, Charles F. (Derby, Western)
Davidson, Major-General Sir J. H. Lyle-Samuel, Alexander Wignall, James
Davies, A. (Lancaster, Clitheroe) Maclean, Neil (Glasgow, Govan) Williams, Aneurin (Durham, Consett)
Davison, J. E. (Smethwick) Mills, John Edmund Wilson, Rt. Hon. J. W. (Stourbridge)
Davison, Sir W. H. (Kensington, S.) Mosley, Oswald Winterton, Major Earl
Entwistle, Major C. F. Murray, Dr. D. (Inverness & Ross) Wood, Major M. M. (Aberdeen, C.)
FitzRoy, Captain Hon. E. A. Myers, Thomas Yate, Colonel Charles Edward
Galbraith, Samuel Newbould, Alfred Ernest. Young, Sir Frederick W. (Swindon)
Glanville, Harold James Newman, Sir R. H. S. D. L. (Exeter) Young, Robert (Lancaster, Newton)
Gould, James C. O'Grady, Captain James
Graham, W. (Edinburgh, Central) Palmer, Charles Frederick (Wrekin) TELLERS FOR THE AYES.—
Griffiths, T. (Monmouth, Pontypool) Rees, Capt. J. Tudor- (Barnstaple) Mr. G. Locker-Lampson and Mr. Holmes.
NOES.
Adair, Rear-Admiral Thomas B. S. Betterton, Henry B. Chamberlain, N. (Birm., Ladywood)
Agg-Gardner, Sir James Tynte Bigland, Alfred Clough, Robert
Ainsworth, Captain Charles Birchall, Major J. Dearman Coates, Major Sir Edward F.
Allen, Lieut.-Colonel Willliam James Blair, Reginald Coats, Sir Stuart
Archer-Shee, Lieut.-Colonel Martin Boscawen, Rt. Hon. Sir A. Griffith- Cockerill, Brigadier-General G. K.
Armitage, Robert Bridgeman, William Clive Cohen, Major J. Brunel
Ashley, Colonel Wilfrid W. Briggs, Harold Cope, Major Wm.
Bagley, Captain E. Ashton Brown, Captain D. C. Courthorpe, Major George L.
Baird, Sir John Lawrence Buchanan, Lieut.-Colonel A. L. H. Craig, Colonel Sir J. (Down, Mid)
Baldwin, Rt. Hon. Stanley Buckley, Lieut.-Colonel A. Craik, Rt. Hon. Sir Henry
Balfour, George (Hampstead) Bull, Rt. Hon. Sir William James Dalziel, Sir D. (Lambeth, Brixton)
Balfour, Sir R. (Glasgow, Partick) Burdon, Colonel Rowland Davies, Thomas (Cirencester)
Banbury, Rt. Hon. Sir Frederick G. Butcher, Sir John George Dawes, Commander
Banner, Sir John S. Harmood- Carew, Charles Robert S. Dennis, J. W. (Birmingham, Deritend)
Barnston, Major Harry Carr, W. Theodore Dockrell, Sir Maurice
Barrie, Rt. Hon. H.T.(Lon'derry, M.) Carson, Rt. Hon. Sir Edward H. Eyres-Monsell, Commander B. M.
Barton, Sir William (Oldham) Carter, R. A. D. (Man., Withington) Falcon, Captain Michael
Beckett, Hon. Gervase Cautley, Henry S. Falle, Major Sir Bertram G.
Bell, Lieut.-Col. W. C. H. (Devizes) Cayzer, Major Herbert Robin Farquharson, Major A. C.
Bellairs, Commander Carlyon W. Cecil, Rt. Hon. Evelyn (Birm., Aston) Fell, Sir Arthur
Benn, Sir A. S. (Plymouth, Drake) Chamberlain, Rt. Hn. J.A.(Birm.,W.) Fildes, Henry
Fisher, Rt. Hon. Herbert A. L. Law, Rt. Hon. A. B. (Glasgow, C.) Richardson, Sir Albion (Camberwell)
Flannery, Sir James Fortescue Lewis, Rt. Hon. J. H. (Univ., Wales) Roberts, Rt. Hon. G. H. (Norwich)
Foreman, Henry Lewis, T. A. (Glam., Pontypridd) Roberts, Sir S. (Sheffield, Ecclesall)
Forrest, Walter Lloyd, George Butler Robinson, S. (Brecon and Radnor)
Foxcroft, Captain Charles Talbot Locker-Lampson, Com. O. (H'tingd'n) Robinson, Sir T. (Lancs., Stretford)
Fraser, Major Sir Keith Macdonald, Rt. Hon. John Murray Rodger, A. K.
Fremantle, Lieut.-Colonel Francis E. Mackinder, Sir H. J. (Camlachie) Rogers, Sir Hallewell
Gange, E. Stanley McLaren, Robert (Lanark, Northern) Roundels, Colonel R. F.
Ganzoni, Captain Francis John C. M'Micking, Major Gilbert Royden, Sir Thomas
Gardiner, James Macnamara, Rt. Hon. Dr. T. J. Samuel, Rt. Hon. Sir H. (Norwood)
Gardner, Ernest McNeill, Ronald (Kent, Canterbury) Sanders, Colonel Sir Robert A.
Gibbs, Colonel George Abraham Mallalieu, F. W. Seager, Sir William
Gilbert, James Daniel Malone, C. L. (Leyton, E.) Seddon, J. A.
Gilmour, Lieut.-Colonel John Malone, Major P. B. (Tottenham, S.) Shaw, William T. (Forfar)
Glyn, Major Ralph Marriott, John Arthur Ransome Shortt, Rt. Hon. E. (N'castle-on-T.)
Grant, James A. Martin, Captain A. E. Simm, M. T.
Green, Joseph F. (Leicester, W.) Matthews, David Smith, Harold (Warrington)
Greer, Harry Meysey-Thompson, Lieut.-Col. E. C. Smithers, Sir Alfred W.
Greig, Colonel James William Middlebrook, Sir William Sprot, Colonel Sir Alexander
Gretton, Colonel John Mildmay, Colonel Rt. Hon. F. B. Stanier, Captain Sir Seville
Guinness, Lieut.-Col. Hon. W. E. Mitchell, William Lane Stanley, Major H. G. (Preston)
Hallwood, Augustine Molson, Major John Elsdale Steel, Major S. Strang
Hall, Rr-Adml Sir W. (Liv'p'l,W.D'by) Mond, Rt. Hon. Sir Alfred M. Stewart, Gershom
Hambro, Captain Angus Valdemar Moore, Major-General Sir Newton J. Sturrock, J. Leng
Hanson, Sir Charles Augustin Moreing, Captain Algernon H. Sugden, W. H.
Harmsworth, C. B. (Bedford, Luton) Morrison, Hugh Sutherland, Sir William
Harris, Sir Henry Percy Mount, William Arthur Talbot, G. A. (Hemel Hempstead)
Haslam, Lewis Murray, C. D. (Edinburgh) Terrell, George, (Wilts, Chippenham)
Henderson, Major V. L. (Tradeston) Murray, John (Leeds, West) Thomas, Sir Robert J. (Wrexham)
Henry, Denis s. (Londonderry, S.) Murray, Major William (Dumfries) Thomas-Stanford, Charles
Herbert, Dennis (Hertford, Watford) Nall, Major Joseph Thorpe, Captain John Henry
Hills, Major John Waller Neal, Arthur Townley, Maximilian G.
Hoare, Lieut.-Colonel Sir S. J. G. Nicholson, William G. (Petersfield) Tryon, Major George Clement
Holbrook, Sir Arthur Richard Oman, Sir Charles William C. Turton, E. R.
Hood, Joseph O'Neill, Major Hon. Robert W. H. Waddington, R.
Hope, Sir H. (Stirling & Cl'ckm'nn'n,W.) Palmer, Brigadier-General G. L. Walton, J. (York, W. R., Don Valley)
Hopkins, John W. W. Parkinson, Albert L. (Blackpool) Waring, Major Walter
Hopkinson, A. (Lancaster, Mossley) Parry, Lieut.-Colonel Thomas Henry Warren, Lieut.-Col. Sir Alfred H.
Howard, Major S. G. Pease, Rt. Hon. Herbert Pike Weston, Colonel John W.
Hunter, General Sir A. (Lancaster) Peel, Col. Hn. S. (Uxbridge, Mddx.) White, Lieut.-Col. G. D. (Southport)
Hunter-Weston, Lieut.-Gen. Sir A. G. Pennefather, De Fonblanque Whitla, Sir William
Hurst, Lieut.-Colonel Gerald B. Perkins, Walter Frank Wigan, Brig.-Gen. John Tyson
Illlingworth, Rt. Hon. A. H. Perring, William George Williams, Lt.-Com. C. (Tavistock)
Inskip, Thomas Walker H. Philipps, Sir Owen C. (Chester, City) Williams, Col. Sir R. (Dorset, W.)
James, Lieut.-Colonel Hon. Cuthbert Pilditch, Sir Philip Willoughby, Lieut.-Col. Hon. Claud
Jephcott, A. R. Pinkham, Lieut.-Colonel Charles Wilson, Daniel M. (Down, West)
Jellett, William Morgan Pratt, John William Wilson, Lt.-Col. Sir M. (Bethnal Gn.)
Jesson, C. Prescott, Major W. H. Wilson, Lieut.-Col. M. J. (Richmond)
Jodrell, Neville Paul Pretyman, Rt. Hon. Ernest G. Wood, Hon. Edward F. L. (Ripon)
Johnstone, Joseph Pulley, Charles Thornton Wood, Major S. Hill- (High Peak)
Jones, J. T. (Carmarthen, Llanelly) Purchase, H. G. Yeo, Sir Alfred William
Jones, William Kennedy (Hornsey) Rae, H. Norman Young, Lieut.-Com. E. H. (Norwich)
Kidd, James Randles, Sir John S. Young, W. (Perth & Kinross, Perth)
Kinloch-Cooke, Sir Clement Ratcliffe, Henry Butler Younger, Sir George
Knights, Capt. H. N. (C'berwell, N.) Raw, Lieutenant-Colonel N.
Lambert, Rt. Hon. George Rawlinson, John Frederick Peel TELLERS FOR THE NOES.—
Larmor, Sir Joseph Remer, J. R. Lord E. Talbot and Mr. Parker.

Question put, and agreed to.

Division No. 194.] AYES. [9.18 p.m.
Armitage, Robert Hayday, Arthur Richardson, R. (Houghton-le-Spring)
Banbury, Rt. Hon. Sir Frederick G. Hayward, Major Evan Roberts, Frederick O. (W. Bromwich)
Barker, Major Robert H. Hinds, John Sexton, James
Barnes, Major H. (Newcastle, E.) Hirst, G. H. Shaw, Thomas (Preston)
Bell, James (Lancaster, Ormskirk) Hogge, James Myles Short, Alfred (Wednesbury)
Benn, Captain Wedgwood (Leith) Holmes, J. Stanley Sitch, Charles H.
Bottomley, Horatio W. Irving, Dan Smith, W. R. (Wellingborough)
Bowerman, Rt. Hon. Charles W. Johnstone, Joseph Swan, J. E.
Bramsdon, Sir Thomas Kenworthy, Lieut.-Commander J. M. Thomas, Brig.-Gen. Sir O. (Anglesey)
Bromfield, William Kenyon, Barnet Thomson, T. (Middlesbrough, West)
Cory, Sir C. J. (Cornwall, St. Ives) Lawson, John J. Tootill, Robert
Davies, Sir William H. (Bristol, S.) Lunn, William Waddington, R.
Davison, J. E. (Smethwick) Maclean, Neil (Glasgow, Govan) Waterson, A. E.
Entwistle, Major C. F. Maclean, Rt. Hon. Sir D. (Midlothian) Wedgwood, Colonel J. C.
Finney, Samuel Moore, Major-General Sir Newton J. White, Charles F. (Derby, Western)
Galbraith, Samuel Morgan, Major D. Watts Wignall, James
Gould, James C. Myers, Thomas Williams, Aneurin (Durham, Consett)
Grundy, T. W. Newbould, Alfred Ernest Young, Robert (Lancaster, Newton)
Guest, J. (York, W. R., Hemsworth) O'Grady, Captain James
Hall, F. (York, W. R., Normanton) Palmer, Charles Frederick (Wrekin) TELLERS FOR THE AYES.—
Hallas, Eldred Rae, H. Norman Mr. G. Thorne and Mr. T. Griffiths.
NOES.
Adair, Rear-Admiral Thomas B. S. Falcon, Captain Michael M'Lean, Lieut.-Col. Charles W. W.
Addison, Rt. Hon. Dr. C. Farquharson, Major A. C. Middlebrook, Sir William
Adkins, Sir W. Ryland D. Fell, Sir Arthur Mitchell, William Lane
Ainsworth, Captain Charles Fildes, Henry Molson, Major John Elsdale
Allen, Lieut.-Colonel William James Foreman, Henry Mond, Rt. Hon. Sir Alfred M.
Astbury, Lieut.-Commander F. W. Forestier-Walker, L. Montagu, Rt. Hon. E. S.
Atkey, A. R. Fraser, Major Sir Keith Moreing, Captain Algernon H.
Bagley, Captain E. Ashton Gange, E. Stanley Murray, John (Leeds, West)
Baird, Sir John Lawrence Ganzoni, Captain Francis John C. Murray, Major William (Dumfries)
Baldwin, Rt. Hon. Stanley Gardiner, James Nall, Major Joseph
Balfour, George (Hampstead) Gibbs, Colonel George Abraham Neal, Arthur
Barnston, Major Harry Gilmour, Lieut.-Colonel John Newman, Colonel J. R. P. (Finchley)
Barrand, A. R. Green, Joseph F. (Leicester, W.) Norris, Colonel Sir Henry G.
Barrie, Rt. Hon. H. T. (Lon'derry, N.) Gregory, Holman Oman, Sir Charles William C.
Barton, Sir William (Oldham) Greig, Colonel James William Parkinson, Albert L. (Blackpool)
Bell, Lieut.-Col. W. C. H. (Devizes) Hallwood, Augustine Parkinson, John Allen (Wigan)
Bennett, Thomas Jewell Hall, Lieut.-Col. Sir F. (Dulwich) Pease, Rt. Hon. Herbert Pike
Betterton, Henry B. Hall, Rr-Adml Sir W. (Liv'p'l,W.D'by) Perring, William George
Bigland, Alfred Hambro, Captain Angus Valdemar Pinkham, Lieut.-Colonel Charles
Birchall, Major J. Dearman Hanson, Sir Charles Augustin Pownall, Lieut.-Colonel Assheton
Blane, T. A. Harmsworth, C. B. (Bedford, Luton) Pratt, John William
Boles, Lieut.-Colonel D. F. Haslam, Lewis Prescott, Major W. H.
Boscawen, Rt. Hon. Sir A. Griffith- Henderson, Major V. L. (Tradeston) Purchase, H. G.
Bowyer, Captain G. E. W. Henry, Denis S. (Londonderry, S.) Ramsden, G. T.
Breese, Major Charles E. Herbert, Hon. A. (Somerset, Yeovil) Randles, Sir John S.
Bridgeman, William Clive Herbert, Dennis (Hertford, Watford) Ratcliffe, Henry Butler
Briggs, Harold Holbrook, Sir Arthur Richard Rees, Sir J. D. (Nottingham, East)
Broad, Thomas Tucker Hood, Joseph Reid, D. D.
Brown, Captain D. C. Hope, Sir H.(Stirling & Cl'ckm'nn'n,W.) Remnant, Sir James
Buckley, Lieut.-Colonel A. Hope, James F. (Sheffield, Central) Roberts, Rt. Hon. G. H. (Norwich)
Bull, Rt. Hon. Sir William James Hopkins, John W. W. Roberts, Sir S. (Sheffield, Ecclesall)
Burn, Col. C. R. (Devon, Torquay) Hopkinson, A. (Lancaster, Mossley) Robinson, S. (Brecon and Radnor)
Campbell, J. D. C. Hotchkin, Captain Stafford Vere Robinson, Sir T. (Lancs., Stretford)
Carew, Charles Robert S. Howard, Major S. G. Rodger, A. K.
Carr, W. Theodore Hudson, R. M. Rogers, Sir Hallowell
Casey, T. W. Hume-Williams, Sir W. Ellis Rutherford, Sir W. W. (Edge Hill)
Cayzer, Major Herbert Robin Illingworth, Rt. Hon. A. H. Samuel, A. M. (Surrey, Farnham)
Chadwick, Sir Robert James, Lieut.-Colonel Hon. Cuthbert Sanders, Colonel Sir Robert A.
Chamberlain, Rt. Hn. J. A. (Birm., W.) Jephcott, A. R. Seager, Sir William
Chamberlain, N. (Birm., Ladywood) Jesson, C. Seddon, J. A.
Clay, Lieut.-Colonel H. H. Spender Jodrell, Neville Paul Shaw, William T. (Forfar)
Clough, Robert Johnson, Sir Stanley Short, Alfred (Wednesbury)
Coates, Major Sir Edward F. Jones, Sir Edgar R. (Merthyr Tydvil) Simm, M. T.
Cobb, Sir Cyril Jones, Sir Evan (Pembroke) Smith, Sir Allan M. (Croydon, South)
Cohen, Major J. Brunel Jones, Henry Haydn (Merioneth) Smith, Harold (Warrington)
Cope, Major Wm. Jones, J. T. (Carmarthen, Llanelly) Smithers, Sir Alfred W.
Cowan, D. M. (Scottish Universities) Kelley, Major Fred (Rotherham) Stanley, Major H. G. (Preston)
Craig, Colonel Sir J. (Down, Mid) Kelly, Edward J. (Donegal, East) Stanton, Charles B.
Davidson, Major-General Sir J. H. Kidd, James Steel, Major S. Strang
Davies, Thomas Cirencester) Knights, Capt. H. N. (C'berwell, N.) Stephenson, Colonel H. K.
Dawes, Commander Larmor, Sir Joseph Stewart, Gershom
Doyle, N. Grattan Law, Alfred J. (Rochdale) Sturrock, J. Leng
Du Pre, Colonel William Baring Lloyd, George Butler Sugden, W. H.
Edge, Captain William Locker-Lampson, Com. O. (H'tlngd'n) Sutherland, Sir William
Edwards, Major J. (Aberavon) Lorden, John William Sykes, Sir Charles (Huddersfield)
Elliot, Capt. Walter E. (Lanark) M'Curdy, Charles Albert Taylor, J.
Elveden, Viscount Mackinder, Sir H. J. (Camlachie) Thomson, F. C. (Aberdeen, South)
Eyres-Monsell, Commander B. M. McLaren, Robert (Lanark, Northern) Townley, Maximilian G.
Wallace, J. Williams, Lt.-Com. C. (Tavistock) Winterton, Major Earl
Walton, J. (York, W. R., Don Valley) Williams, Lt.-Col. Sir R. (Banbury) Wood, Sir J. (Stalybridge and Hyde)
Ward, Col. L. (Kingston-upon-Hull) Williamson, Rt. Hon. Sir Archibald Woolcock, William James U.
Waring, Major Walter Wills, Lieut.-Colonel Sir Gilbert Young, Lieut.-Com. E. H. (Norwich)
Warren, Lieut.-Col. Sir Alfred H. Wilson, Daniel M. (Down W.) Young, Sir Frederick W. (Swindon)
Wheler, Lieut.-Colonel C. H. Wilson, Colonel Leslie O. (Reading)
Whitla, Sir William Wilson, Lt.-Col. Sir M. (Bethnal Gn.) TELLERS FOR THE NOES.—
Willey, Lieut.-Colonel F. V. Wilson-Fox, Henry Lord E. Talbot and Mr. Parker.

Question put, and agreed to.

Clause ordered to stand part of the Bill.

Clauses 29 (Consequential and Minor Amendments to 8 and 9, Geo. 5, c. 40) and 30 (Interpretation) ordered to stand part of the Bill.