§ 11. "That half only of the advertising expenses which would otherwise be allowable shall be allowed to be deducted in computing the profits or gains, or the losses, of a trade, profession or vocation for any of the purposes of the Income Tax Acts, for the year 1947–48 or any subsequent year of assessment."
§ First to Seventh Resolutions agreed to.
§ Eighth Resolution read a Second time.
1157§ Motion made, and Question proposed, "That this House doth agree with the Committee in the said Resolution."
§ Sir Alan Herbert (Oxford University)On a point of Order. Do I understand aright that I am not permitted to speak on, or to explain the Motion I have on the Order Paper which is to leave out Resolution 8?
§ Mr. SpeakerNo, by our new Standing Orders, these Resolutions all go through
§ at once. There can be no discussion of them.
§ Sir A. HerbertMay I ask what exactly is the point of our present Proceedings?
§ Mr. SpeakerNo, no question can be asked. The questions have to be put and there can be no discussion on them.
§ Question put.
§ The House divided: Ayes, 242; Noes, 7.
1159| Division No. 24.] | AYES. | [3.41 p.m. |
| Adams, Richard (Balham) | Edwards, A. (Middlesbrough, E.) | Lindgren, G. S. |
| Anderson, A. (Motherwell) | Edwards, Rt. Hon. Sir C. (Bedwellty) | Lipson, D. L. |
| Attewell, H. C. | Edwards, John (Blackburn) | Upton, Lt.-Col. M. |
| Attlee, Rt. Hon. C. R | Edwards, N. (Caerphilly) | Longden, F. |
| Austin H Lewis | Edwards, W. J. (Whitechapel) | Lyne, A. W. |
| Awbery, S. S. | Evans, Albert (Islington, W.) | McAdam, W. |
| Ayles, W. H. | Evans, E. (Lowestoft) | McEntee, V. La T. |
| Ayrton Gould, Mrs. B. | Evans, John (Ogmore) | McGhee, H G. |
| Bacon, Miss A. | Ewart, R. | McGovern, J. |
| Balfour, A. | Fairhurst, F. | Mack, J. D. |
| Barstow, P. G. | Farthing, W. J. | McKinlay, A. S. |
| Bartlett, V. | Fernyhough, E. | MacMillan, M. K. (Western Isles) |
| Barton, C. | Field, Capt W. J. | Macpherson, T. (Romford) |
| Battley, J. R. | Fletcher, E. G. M. (Islington, E.) | Mainwaring, W. H. |
| Bechervaise, A. E. | Foot, M. M. | Mallalieu, J. P W. |
| Bellenger, Rt. Hon. F. J. | Foster, W. (Wigan) | Manning, Mrs. L. (Epping) |
| Benson, G. | Fraser, T. (Hamilton) | Medland, H. M. |
| Berry, H. | Ganley, Mrs. C. S. | Mellish, R. J. |
| Beswick, F. | Gibbins, J. | Middleton, Mrs. L. |
| Bevan, Rt Hon. A. (Ebbw Vale) | Gilzean, A. | Mitchison, G. R. |
| Bing, G. H. C. | Glanville, J. E. (Consett) | Moody, A. S. |
| Binns, J. | Greenwood, A. W. J. (Heywood) | Morley, R. |
| Blackburn, A. R. | Grierson, E. | Morris, P. (Swansea, W.) |
| Blyton, W. R. | Griffiths, D. (Rother Valley) | Morrison, Rt. Hon. H (Lewisham, E.) |
| Bowden, Flg.-Offr. H. W. | Griffiths, W. D. (Moss Side) | Moyle, A. |
| Bowles, F. G. (Nuneaton) | Gunter, R. J. | Nally, W. |
| Braddock, Mrs. E. M. (L'pl, Exch'ge) | Guy, W. H | Naylor, T. E. |
| Braddock, T. (Mitcham) | Hale, Leslie | Neal, H. (Claycross) |
| Bramall, E. A. | Hall, Rt. Hon. Glenvil | Nichol, Mrs. M. E. (Bradford, N.) |
| Brook, D. (Halifax) | Hannan, W. (Maryhill) | Nicholls, H. R. (Stratford) |
| Brooks, T. J. (Rothwell) | Hardy, E A. | Noel-Baker, Capt. F. E. (Brentford) |
| Bruce, Maj. D. W. T | Henderson, A. (Kingswinford) | Noel-Buxton, Lady |
| Buchanan, G. | Henderson, Joseph (Ardwick) | Oliver, G. H. |
| Burden, T. W. | Hobson, C. R. | Paget, R. T. |
| Callaghan, James | Holmes, H. E. (Hemsworth) | Paling, Rt. Hon. Wilfred (Wentworth) |
| Carmichael, James | House, G. | Paling, Will T. (Dewsbury) |
| Castle, Mrs. B. A. | Hoy, J. | Palmer, A. M. F. |
| Chamberlain, R. A. | Hudson, J. H. (Ealing, W.) | Parker, J. |
| Champion, A. J. | Hughes, Emrys (S. Ayr) | Pearson, A. |
| Chater, D. | Hughes, Hector (Aberdeen, N.) | Peart, T. F. |
| Chetwynd, G. R. | Hughes, H. D. (W'lverh'pton, W.) | Perrins, W. |
| Cluse, W. S. | Hynd, H. (Hackney, C.) | Piratin, P. |
| Cobb, F. A. | Hynd, J. B. (Attercliffe) | Poole, Cecil (Lichfield) |
| Cocks, F. S. | Irvine, A. J. (Liverpool, Edge Hill) | Popplewell, E. |
| Collick, P. | Irving, W. J, (Tottenham, N.) | Porter, G. (Leeds) |
| Collins, V. J. | Isaacs, Rt. Hon. G. A. | Proctor, W. T. |
| Colman, Miss G. M. | Janner, B. | Pryde, D. J. |
| Cooper, Wing-Comdr. G. | Jay, D. P. T. | Pursey, Cmdr. H. |
| Corlett, Dr. J. | Jeger, G. (Winchester) | Randall, H. E. |
| Corvedale, Viscount | Jeger, Dr. S. W. (St. Pancras, S. E.) | Rankin, J. |
| Crawley, A. | John, W. | Rees-Williams, D. R. |
| Daines, P. | Jones, D. T. (Hartlepool) | Reeves, J. |
| Davies, Edward (Burslem) | Jones, P. Asterley (Hitchin) | Ridealgh, Mrs. M. |
| Davies, Hadyn (St. Pancras, S. W.) | Keenan, W. | Robertson, J. J. (Berwick) |
| Davies, S. O. (Merthyr) | Kendall, W D. | Rogers, G. H. R. |
| de Freitas, Geoffrey | Kenyon, C. | Ross, William (Kilmarnock) |
| Diamond, J. | Lang, G. | Royle, C. |
| Dobbie, W. | Lawson, Rt. Hon. J. J. | Sargood, R. |
| Dodds, N. N. | Lee, Miss J. (Cannock) | Scollan, T. |
| Donovan, T. | Leonard, W. | Scott-Elliot, W. |
| Dugdale, J. (W. Bromwich) | Leslie, J. R. | Segal, Dr. S. |
| Durbin, E. F. M. | Levy, B. W. | Shackleton, E. A. A |
| Ede, Rt. Hon. J. C. | Lewis, T. (Southampton) | Sharp, Granville |
| Shawcross, C. N. (Widnes) | Thomas, Ivor (Keighley) | Wells, W. T. (Walsall) |
| Silverman, J. (Erdington) | Thomas, I. O. (Wrekin) | West, D. G. |
| Silverman, S. S (Nelson) | Thomas, George (Cardiff) | White, C. F. (Derbyshire, W.) |
| Skinnard, F. W. | Thorneycroft, Harry (Clayton) | White, H. (Derbyshire, N. E.) |
| Smith, S. H. (Hull, S. W.) | Thurtle, Ernest | Whiteley, Rt. Hon. W. |
| Snow, J. W. | Tiffany, S. | Wilkes, L |
| Solley, L. J. | Timmons, J. | Willey, F. T. (Sunderland) |
| Sorensen, R W. | Titterington, M F. | Willey, O. G. (Cleveland) |
| Soskice, Maj. Sir F. | Tolley, L. | Williams, J. L. (Kelvingrove) |
| Sparks, J. A. | Vernon, Maj. W. F. | Williams, W. R. (Heston) |
| Stamford, W. | Viant, S. P. | Willis, E. |
| Stokes, R. R. | Wadsworth, G. | Wills, Mrs. E. A |
| Stubbs, A. E. | Walker, G. H. | Woodburn, A. |
| Sylvester, G. O. | Wallace, H. W. (Walthamstow, E.) | Wyatt, W |
| Symonds, A. L. | Warbey, W. N. | Young, Sir R. (Newton) |
| Taylor, H. B. (Mansfield) | Watkins, T E. | Younger, Hon. Kenneth |
| Taylor, R. J. (Morpeth) | Watson, W. M. | |
| Taylor, Dr. S. (Barnet) | Webb, M. (Bradford, C.) | TELLERS FOR THE NOES: |
| Thomas, D. E. (Aberdare) | Wells, P. L. (Faversham) | Mr. Simmons and Mr. Wilkins. |
| NOES. | ||
| Channon, H. | Poole, O. B. S. (Oswestry) | |
| De la Bère, R. | Smithers, Sir W. | TELLERS FOR THE NOES: |
| Holmes, Sir J. Stanley (Harwich) | Thornton-Kemsley, C. N. | Sir Alan Herbert and |
| Mellor, Sir J. | Sir Harold Webbe. |
Resolution agreed to.
§ REPORT [17th November.].
§
Resolution reported:
That—
§ Bill ordered to be brought in upon the said Resolution and upon the Resolutions reported from the Committee of Ways and Means on 12th November and agreed to this day, by the Chairman of Ways and Means, the Chancellor of the Exchequer and Mr. Glenvil Hall.