§ Section twenty-two of the Finance Act, 1920 (which provides for a deduction from assessable income in respect of dependent relatives), shall have effect as if for the words "twenty-five pounds" there were substituted the words "fifty pounds."—[Mr. W. A. Jenkins.]
§ Brought up, and read the First time.
2191§ Mr. SNOWDENThis proposal falls within the category of those minor Amendments of the Income Tax which might be considered when a favourable opportunity arises, but it is quite impossible that I should accept this Amendment. I have already promised two concessions, and really I would ask the Mover to postpone this proposal, for which there is a great deal to be said on its merits. When the opportunity comes for trying to remove the pinch where it is rather severely felt, this is one of the matters which should receive attention.
Mr. JENKINSIn view of the sympathetic remarks of the Chancellor of the Exchequer, I beg to ask leave to withdraw the Clause.
§ Mr. D. HERBERTMay we ask the Chancellor of the Exchequer to tell us what would be the cost of this concession? That seems to be the important thing in this Amendment. [An HON. MEMBER: "Enough to buy another hat!"]
§ Mr. BALFOURIf the Chancellor has now refreshed his memory, I hope he will have sufficient time to tell us what the cost would be.
§ Mr. SNOWDENI did not need to refresh my memory on that matter. The cost would be £500,000.
§ Question put, "That the Clause be read a Second time."
§ The Committee divided: Ayes, 80; Noes, 180.
2193| Division No. 143.] | AYES. | [3.50 a.m. |
| Aske, Sir Robert William | Hacking, Captain Douglas H. | Philipson, Mabel |
| Balfour, George (Hampstead) | Hall, Lieut.-Col. Sir F. (Dulwich) | Pielou, D. P. |
| Barnston, Major Sir Harry | Hannon, Patrick Joseph Henry | Pownall, Lieut.-Colonel Assheton |
| Birchall, Major J. Dearman | Harland, A. | Raine, W. |
| Bird, Sir R. B. (Wolverhampton, W.) | Harmsworth, Hon. E. C. (Kent) | Rhys, Hon. C. A. V. |
| Blades, Sir George Rowland | Harvey, C.M.B. (Aberd'n & Kincardne) | Roberts, Samuel (Hereford, Hereford) |
| Bowyer, Captain G. E. W. | Hennessy, Major J. R. G. | Ropner, Major L. |
| Brlttatn, Sir Harry | Herbert, Dennis (Hertford, Watford) | Roundell, Colonel R. F. |
| Burman, J. B. | Howard, Hn. D. (Cumberland, Northrn.) | Russell, Alexander West (Tynemouth) |
| Chadwick, Sir Robert Burton | Hughes, Collingwood | Samuel, A. M. (Surrey, Farnham) |
| Clayton, G. C. | Inskip, Sir Thomas Walker H. | Sandeman, A. Stewart |
| Cope, Major William | Jenkins, W. A. (Brecon and Radnor) | Savery, S. S. |
| Courthope, Lieut.-Col. George L. | Kedward, R. M. | Sheffield, Sir Berkeley |
| Crooke, J. Smedley (Deritend) | Kindersley, Major G. M. | Shepperson, E. W. |
| Curzon, Captain Viscount | King, Captain Henry Douglas | Smith-Carington, Neville W. |
| Dalkeith, Earl of | Lamb, J. Q. | Spero, Dr. G. E, |
| Dawson, Sir Philip | Lumley, L. R. | Steel, Samuel Strang |
| Deans, Richard Storry | Maitland, Sir Arthur D. Steel- | Warrender, Sir Victor |
| Dixey, A. C. | Makins, Brigadier-General E. | Wells, S. R. |
| Eden, Captain Anthony | Moore-Brabazon, Lieut.-Col. J. T. C | Wheler, Lieut.-Col. Granville C. H. |
| England, Colonel A. | Morrison-Bell, Major A. C. (Honiton) | Wilson, Sir Charles H. (Leeds, Central) |
| Eyres-Monsell, Com. Rt. Hon. B. M. | Newman, Sir R. H. S. D. L. (Exeter) | Windsor-Clive, Lieut.-Colonel George |
| Ferguson, H. | Nicholson, O. (Westminster) | Wise, Sir Fredric |
| Gates, Percy | Nield, Rt. Hon. Sir Herbert | Yerburgh, Major Robert D. T. |
| Gaunt, Rear-Admiral Sir Guy R. | O'Neill, Rt. Hon. Hugh | |
| Gibbs. Col. Rt. Hon. George Abraham | Penny, Frederick George | TELLERS FOR THE AYES.— |
| Greene, W, P. Crawford | Percy, Lord Eustace (Hastings) | Sir Philip Richardson and Mr |
| Greenwood, William (Stockport) | Perkins, Colonel E. K. | Remer. |
| NOES. | ||
| Ackroyd, T. R. | Clarke, A. | Falconer, J. |
| Adamson, Rt. Hon. William | Climie, R. | Fletcher, Lieut.-Com. R. T. H. |
| Adamson, W. M. (Staff., Cannock) | Collins, Sir Godfrey (Greenock) | Gardner, B. W. (West Ham, Upton) |
| Alexander, A. V. (Sheffield, Hillsbro) | Compton, Joseph | George, Major G. L. (Pembroke) |
| Ammon, Charles George | Comyns-Carr, A. S. | Gibbins, Joseph |
| Attlee, Major Clement R. | Costello, L. W. J. | Gillett, George M. |
| Baker, Walter | Cove. W. G. | Gorman, William |
| Banton, G. | Cowan, D. M. (Scottish Universities) | Gosling, Harry |
| Barclay, R. Noton | Crittall, V. G. | Gould, Frederick (Somerset, Frome) |
| Barnes, A. | Darbishire, C. W. | Graham, W. (Edinburgh, Central) |
| Batey, Joseph | Davies, David (Montgomery) | Greenwood, A. (Nelson and Coine) |
| Birkett, W. N. | Davies, Rhys John (Westhoughton) | Grentell, D. R. (Glamorgan) |
| Bondwick, A. J. | Dickie, Captain J. P. | Grundy, T. W. |
| Briant, Frank | Dickson, T. | Guest, Dr. L. Haden (Southwark, N.) |
| Broad, F. A. | Dodds, S. R. | Hall, F. (York, W. R., Normanton) |
| Bromfield, William | Duckworth, John | Hall, G. H. (Merthyr Tydvll) |
| Brown, A. E. (Warwick, Rugby) | Dukes, C. | Hardle, George D. |
| Brown, James (Ayr and Bute) | Duncan, C. | Hartshorn, Rt. Hon. Vernon |
| Buckle, J. | Edwards, G.(Norfolk, Southern) | Harvey, T. E. (Dewsbury) |
| Charleton, H. C. | Egan, W. H | Haycock, A. W. |
| Hayday, Arthur | Mansel, Sir Courtenay | Smith, W. R. (Norwich) |
| Henderson, A. (Cardiff, South) | March, S. | Snell, Harry |
| Henderson, T. (Glasgow) | Marley, James | Snowden, Rt. Hon. Philip |
| Henderson, W. W. (Middlesex, Enfld.) | Martin, F. (Aberdeen & Kinc'dine, E.) | Spence, R. |
| Hillary, A. E. | Martin, W. H. (Dumbarton) | Spoor, B. G. |
| Hindle, F. | Middleton, G. | Stamford, T. W. |
| Hirst, G. H. | Mills, J. E. | Starmer, Sir Charles |
| Hobhouse, A. L. | Mond, H. | Stranger, Innes Harold |
| Hodges, Frank | Morris, R. H. | Sturrock, J. Leng |
| Hoffman, P. C. | Morrison, Herbert (Hackney, South) | Sunlight, J. |
| Howard, Hon. G. (Bedford, Luton) | Morrison, R, C. (Tottenham, N.) | Tattersall, J. L. |
| Hudson, J. H. | Morse, W. E. | Terrington, Lady |
| Isaacs, G. A. | Mosley, Oswald | Thomas, Rt. Hon. James H. (Derby) |
| Jackson, R. F. (Ipswich) | Moulton, Major Fletcher | Thomson, Trevelyan (Mlddlesbro. W.) |
| Jenkins, W. (Glamorgan, Neath) | Murray, Robert | Thornton, Maxwell R. |
| John, William (Rhondda, West) | Murrell, Frank | Thurtle, E. |
| Johnston, Thomas (Stirling) | Naylor, T. E. | Tout, W. J. |
| Johnstone, Harcourt (Willesden, East) | Nixon, H. | Vivian, H. |
| Jones, C. Sydney (Liverpool, W. Derby) | Oliver, P. M. (Manchester, Blackley) | Wallhead, Richard C. |
| Jones, Henry Haydn (Merioneth) | Owen, Major G. | Ward, G. (Leicester, Bosworth) |
| Jones, J. J. (West Ham, Silvertown) | Paling, W. | Watson, W. M. (Dunfermline) |
| Jones, Rt. Hon. Leif (Camborne) | Palmer, E. T. | Watts-Morgan, Lt.-Col. D. (Rhondda) |
| Jones, Morgan (Caerphilly) | Parkinson, John Allen (Wigan) | Wedgwood, Col. Rt. Hon. Joslah C. |
| Jones, T. I. Mardy (Pontypridd) | Pattinson, S. (Horncastle) | Whiteley, W. |
| Jowitt, W. A. (The Hartlepools) | Perry, S. F. | Williams, A. (York, W. R., Sowerby) |
| Kay, Sir R. Newbald | Pethick-Lawrence, F. W. | Williams, David (Swansea, E.) |
| Keens, T. | Phillipps, Vivian | Williams, Dr. J. H. (Llanelly) |
| Kennedy, T. | Potts, John S. | Williams, Col. P. (Middlesbrough, E.) |
| Kirkwood, D. | Purcell, A. A. | Williams, Lt.-Col. T.S.B. (Kenningtn.) |
| Lansbury, George | Raffety, F. W. | Williams, Maj. R. (Kent, Sevenoaks) |
| Laverack, F. J. | Rathbone, Hugh R. | Williams, T. (York, Don Valley) |
| Law, A. | Rea, W. Russell | Willison, H. |
| Lawson, John James | Richards, R. | Wilson, C. H. (Sheffield, Attercliffe) |
| Leach, W. | Richardson, R. (Houghton-le-Spring) | Wilson, Colonel M. J. (Richmond) |
| Lee, F. | Romeril, H. G. | Wilson, R. J. (Jarrow) |
| Lessing, E. | Royle, C. | Windsor, Walter |
| Linfield, F. C. | Scurr, John | Wright, W. |
| Loverseed, J. F. | Seely, H. M. (Norfolk, Eastern) | Young, Andrew (Glasgow, Partick) |
| Lunn, William | Sexton, James | |
| McEntee, V. L. | Sherwood, George Henry | TELLERS FOR THE NOES.— |
| Mackinder, W. | Short, Alfred (Wednesbury) | Mr. John Robertson and Mr. |
| Maclean, Neil (Glasgow, Govan) | Smith, Ben (Bermondsey, R'hithe) | Warne. |