§ There shall he deducted from the profits fox the purpose of the Income Tax Acts in the basis periods in which they are incurred all rehabilitation costs as defined in Subsection (5) of Section thirty-three of this Act.—[Sir A. Gridley.]
§ Brought up, and read the First time.
§ Sir A. GridleyI beg to move, "That the Clause be read a Second time."
§ Lieut.-Commander Gurney BraithwaiteI beg to second the Motion.
§ Captain CrookshankWhen Mr. Speaker was in the Chair, earlier, Mr.
§ Deputy-Speaker, we agreed to Debate this and the preceding Clause together, but that would not make it out of Order for the Chancellor now to give us the benefit of his views, as he was so conspicuously absent not only on the previous Clause, but also on the earlier occasion when this was debated. I invite the right hon. Gentleman, therefore, to be good enough to express his views.
§ Question put, "That the Clause be read a Second time."
§ The House divided: Ayes, 114; Noes, 195.
915| Division No. 249] | AYES | [5.15 p.m |
| Allen, Lt.Col. Sir W. (Armagh) | Butcher, H. w. | Dugdale, Maj. Sir T. (Richmond) |
| Amory, D. Heathcoat | Butler, Rt. Hon. R.A. (S'ffr'n Wld'n) | Duthie, W. S. |
| Anderson, Rt. Hn. Sir J. (Scot. Univ.) | Byers Lt.-Col. F. | Eccles, D. M |
| Assheton, Rt. Hon. R | Clarke, Col. R. S. | Fletcher, W. (Bury) |
| Astor, Hon. M. | Clifton-Brown, Lt.-Col. G. | Fraser, Sir I. (Lonsdale) |
| Baxter, A. B. | Conant, Maj. R. J. E. | Galbraith, Cmdr. T. D. |
| Beamish, Maj. T. V. H. | Corbett, Lieut.-Col. U. (Ludlow) | George, Lady M. Lloyd (Anglesey) |
| Beechman, N. A. | Crookshank, Capt. Rt. Hon. H. F C. | Gridley, Sir A. |
| Bennett, Sir P, | Crosthwaite-Eyre, Col. O. E. | Grimston, R. V. |
| Birch, Nigel | Crowder, Capt. J. F. E. | Hannon, Sir P. (Moseley) |
| Bower, N. | Darling, Sir W. Y. | Headlam, Lieut.-Col. Rt. Hon. Sir C |
| Boyd-Carpenter, J. A. | Davies, Clement (Montgomery) | Hinchingbrooke, Viscount |
| Bracken, Rt. Hon. Brendan | Dodds-Parker, A. D. | Holmes, Sir J. Stanley (Harwich) |
| Braithwaite, Lt.-Comdr. J. G. | Donner, Sqn.-Ldr. P. W. | Hope, Lard J. |
| Bromley-Davenport, Lt.-Col. W. | Dower, Lt.-Col. A. V. G. (Penrith) | Howard, Hon. A. |
| Buchan-Hepburn, P. G. T. | Drayson, Capt. G. B. | Hurd, A. |
| Hutchison, Lt.-Cm. Clark (E'b'rgh W.) | Morrison, Rt. Hn. W. S. (Cirencester) | Stewart, J. Henderson (Fife, E.) |
| Jeffreys, General Sir G. | Neven-Spence, Sir B. | Strauss, H. G. (English Universities) |
| Joynson-Hicks, Lt.-Cdr. Hon. L. W | Nicholson, G. | Stuart, Rt. Hon. J. (Moray) |
| Keeling, E. H. | Orr-Ewing, I. L. | Taylor, C. S. (Eastbourne) |
| Kingsmill, Lt.-Col. W. H. | Osborne, C. | Taylor, Vice-Adm. E. A. (P'ddt'n, S.) |
| Langford-Holt, J. | Peake, Rt. Hon. O | Teeling, William |
| Legge-Bourke, Maj. E. A. H. | Peto, Brig. C. H. M. | Thorp, Lt.-Col. R. A. F. |
| Lennox-Boyd, A. T. | Pickthorn, K. | Touche, G. C. |
| Lipson, D. L. | Pitman, I. J. | Turton, R. H. |
| Lucas, Major Sir J. | Prescott, Stanley | Vane, W. M. T. |
| Lucas-Tooth, Sir H. | Raikes, H. V. | Wadsworth, G. |
| MacAndrew, Col. Sir C. | Rayner, Brig. R. | Walker-Smith, D. |
| Mackeson, Lt.-Col. H. R. | Reid, Rt. Hon. J. S. C. (Hillhead) | Watt, Sir G. S. Harvie |
| McKie, J. H. (Galloway) | Roberts, Emrys (Merioneth) | Webbe, Sir H. (Abbey) |
| Macpherson, Maj. N. (Dumfries) | Roberts, Maj. P. G. (Ecclesall) | Wheatley, Colonel M. J. |
| Maitland, Comdr. J. W. | Roberts, W. (Cumberland, N.) | White, J. B. (Canterbury) |
| Manningham-Buller, R. E. | Robinson, Wing-Comdr. Roland | Williams, C. (Torquay) |
| Marlowe, A. A. H. | Ross, Sir R, | Willoughby de Eresby, Lord |
| Marples, A. E. | Shephard, S. (Newark) | York, C. |
| Marshall, D. (Bodmin) | Smiles, Lt.-Col. Sir W. | Young, Sir A. S. L. (Partick) |
| Medlicott, F. | Smith, E. p. (Ashford) | |
| Mellor, Sir J. | Smithers, Sir W. | TELLERS FOR THE AYES: |
| Molson, A. H. E. | Stanley, Rt. Hon. O. | Mr. Drewe and Mr. Studholm |
| NOES. | ||
| Adams, Richard (Balham) | Freeman, Maj. J. (Watford) | Neal, H. (Claycross) |
| Adams, W. T. (Hammersmith, South) | Ganley, Mrs. C. S. | Nichol, Mrs. M. E. (Bradford, N.) |
| Allen, Scholefield (Crewe) | Gilzean, A. | Noel-Buxton, Lady |
| Anderson, A. (Motherwell) | Glanville, J. E. (Consett) | Paling, Will T. (Dewsbury) |
| Attewell, H. C. | Goodrich, H. E. | Palmer, A. M. F. |
| Austin, H. L. | Gordon-Walker, P. C. | Parker, J. |
| Awbery, S. S. | Greenwood, A. W. J. (Heywood) | Parkin, Fit.-Lieut. B. T. |
| Ayrton Gould, Mrs. B | Grenfell, D. R. | Paton, Mrs. F. (Rushcliffe) |
| Bacon, Miss A. | Gunter, Capt. R. J | Paton, J. (Norwich) |
| Balfour, A. | Guy, W. H. | Peart, Capt. T. F. |
| Barstow, P. G | Hale, Leslie | Perrins, W. |
| Barton, C. | Hall, W. G. (Colne Valley) | Porter, G. (Leeds) |
| Battley, J. R | Hannan, W. (Maryhill) | Pritt, D. N. |
| Bechervaise, A. E. | Hardy, E. A. | Proctor, W. T. |
| Binns, J. | Harrison, J. | Pursey, Cmdr. H. |
| Bottomley, A. G. | Hastings, Dr. Somerville | Randall, H. E. |
| Bowles, F. G. (Nuneaton) | Haworth, J. | Ranger, J. |
| Braddock, Mrs. E. M. (L'pl, Exch'ge) | Henderson, Joseph (Ardwick) | Rees-Williams, D. R. |
| Brook, D. (Halifax) | Hicks, G. | Reeves, J. |
| Brooks, T. J. (Rothwell) | Hobson, C. R. | Reid, T. (Swindon) |
| Brown, George (Belper) | Holman, P. | Rhodes, H. |
| Brown, T. J. (Ince) | Holmes, H. E. (Hamsworth) | Ridealgh, Mrs, M. |
| Bruce, Maj. D. W. T. | House, G. | Robertson, J. J. (Berwick) |
| Burke, W. A. | Hoy, J. | Rogers, G. H. R. |
| Butler, H. W. (Hackney, S.) | Hudson, J. H. (Ealing, W.) | Scollan, T. |
| Callaghan, James | Hughes, Hector (Aberdeen, N.) | Shackleton, Wing-Cdr. E. A. A. |
| Castle, Mrs. B. A. | Jones, D. T. (Hartlepools) | Sharp, Lt.-Col. G. M. |
| Chamberlain, R. A. | Jones, J. H. (Bolton) | Shurmer, P. |
| Champion, A. J. | Jones, P. Asterley (Hitchin) | Silverman, S. S. (Nelson) |
| Chater, D. | Keenan, W. | Simmons, C. J. |
| Chetwynd, Capt. G. R. | Kenyon, C. | Skeffington-Lodge, T. C |
| Cluse, W. S. | Kinley, J. | Skinnard, F. W. |
| Cobb, F. A. | Kirby, B. V. | Smith, Rt. Hon. Sir B. (Rotherhithe) |
| Cocks, F. S. | Levy, B. W. | Smith, Capt. C. (Colchester) |
| Coldrick, W. | Lewis, A. W. J. (Upton) | Smith, H. N. (Nottingham, S.) |
| Collindridge, F. | Lewis, J. (Bolton) | Smith, S. H. (Hull, S.W.) |
| Collins, V. J. | McAdam, W. | Smith, T. (Normanton) |
| Colman, Miss G. M. | McEntee, V. La T. | Snow, Capt. J. W. |
| Comyns, Dr. L. | McGhee, H. G. | Solley, L. J. |
| Cooper, Wing-Comdr. G | Mack, J. D. | Sorensen, R. W. |
| Corlett, Dr. J, | Maclean, N. (Govan) | Soskice, Maj. Sir F. |
| Crossman, R. H. S. | McLeavy, F. | Sparks, J. A. |
| Daggar, G. | Manning, C. (Camberwell, N.) | Stamford, W. |
| Daines, P. | Manning, Mrs. L. (Epping) | Stewart, Capt. Michael (Fulham, E.) |
| Dalton, Rt. Hon. H. | Martin, J. H. | Swingler, S. |
| Davies, Ernest (Enfield) | Mathers, G. | Taylor, H. B. (Mansfield) |
| Davies, Harold (Leek) | Mayhew, C. P. | Taylor, R. J. (Morpeth) |
| Diamond, J | Middleton, Mrs. L. | Taylor, Dr. S. (Barnet) |
| Dobbie, W. | Millington, Wing-Comdr. E. R | Thomas, I. O. (Wrekin) |
| Dodds, N. N. | Mitchison, Maj. G. R. | Thomas, John R. (Dover) |
| Dugdale, J. (W. Bromwich) | Monslow, W. | Thomas, George (Cardiff) |
| Dumpleton, C. W. | Montague, F. | Thorneycroft, H (Clayton) |
| Durbin, E. F. M. | Moody, A. S. | Thurtle, E. |
| Dye, S. | Morgan, Dr. H. B. | Tiffany, S. |
| Edwards, John (Blackburn) | Morris, P. (Swansea, W.) | Titterington, M. F. |
| Evans, E. (Lowestoft) | Morrison, Rt. Hon. H. (Lewisham, E.) | Tolley, L. |
| Follick, M. | Mort, D. L. | Vernon, Maj. W. F. |
| Foot, M. M. | Moyle, A. | Viant, S. P. |
| Forman, J. C. | Naylor, T. E. | Walkden, E |
| Walker, G. H. | Wilkes, Maj. L. | Willis, E. |
| Wallace, G. D. (Chislehurst) | Wilkins, W. A. | Wilmot, Rt. Hon. J |
| Warbey, W. N. | Willey, F. T. (Sunderland) | Woods, G. S. |
| Weitzman, D. | Willey, O. G. (Cleveland) | Wyatt, Maj. W. |
| Wells, P. L. (Faversham) | Williams, D. J. (Neath) | |
| Wells, W. T. (Watsall) | Williams, J. L. (Kelvingrove) | TELLERS FOR THE NOES |
| Whiteley, Rt Hon. W. | Williams, W. R. (Heston) | Mr. Pearson and Mr. Bing. |