Subsection (1) of section nineteen of the Finance Act, 1925 (which provides for claims for exemption in respect of income of charities and for repayment of tax in respect of interest paid to banks, and right of appeal in connection therewith) shall be amended by inserting at the end thereof the words—
Provided that nothing in this subsection shall prevent the said Commissioners from considering a claim signed by a person holding the power of attorney of an individual who is resident outwith the United Kingdom."—[Lieut.-Commander Hutchison.]
§ Brought up, and read the First time.
§ Lieut.-Commander Clark Hutchison (Edinburgh, West)
I beg to move, "That the Clause be read a Second time."
This is a rather technical matter, and I fear that the wording of the new Clause may appear rather obscure to hon. Members. I am afraid that that is due to considerations outwith our control. Actually, the point is a very simple one, but unfortunately it makes reference to three different Statutes, and has necessitated a rather awkward piece of drafting. Its purpose is to permit a person such as a law agent who holds the power of attorney of a person resident outwith the United Kingdom to sign a claim for repayment of Income Tax on behalf of that person. We have been advised by a law firm of standing in Edinburgh that this practice was, in fact, followed for a great many years, although that assertion is disputed by the Board of Inland Revenue, who have stated that 902 it was only followed during the abnormal conditions of the war years, when communications with places overseas were sometimes difficult.
But, apart from this particular point, on which there is disagreement, I would stress that, under Scots law, a person holding a power of attorney on behalf of some other individual has today, and has had for many centuries past, the fullest possible authority to act on behalf of that person or client. The lawyers in Scotland take exception to this attempt on the part of the Board of Inland Revenue to set aside the law of Scotland by administrative action.
I cannot claim to speak with personal authority on legal matters, because, as the Committee knows, I am not a lawyer; but, as a layman, the position taken up by the Inland Revenue authorities in this matter appears to me to be absurd. Under Scots law, a person holding a power of attorney is charged with authority to sign papers and documents of the utmost importance and yet, under this very recent ruling by the Board of Inland Revenue, this simple act of signing a claim for repayment of Income Tax on behalf of a British subject occupied in some Service abroad or who, for reasons of health, is living overseas in some remote or inaccessible place, is now forbidden. That is the substance of our case.
I turn now to the actual wording of the Amendment which, as I have said, is somewhat complicated. Claims to relief in respect of Income Tax in the case of a person living abroad are allowed under the terms of the proviso to subsection (i) of Section 24 of the Finance Act, 1920, and under Section 20 of the Finance Act, 1926. These claims require to be made out in accordance with subsection (i) of Section 19 of the Finance Act, 1925, and it is the terms of this section which we are now seeking to alter by the new Clause on the Order Paper. Perhaps it would be advisable for me to read subsection (i) of Section 19. It runs:(i) Any claim for:—10.45 p.m.
shall be made to the Commissioners of Inland Revenue in such form as they may prescribe, and the said Commissioners shall on proof of the facts to their satisfaction allow the claim accordingly.
- (a) exemption from income tax under the provisions of section thirty-seven of the Finance Act, 1918, or section thirty of the Finance Act. 1921 (which sections provide respectively for exemption in the case of certain income of charities and for exemption in respect of lands owned and occupied by charities and of profits of trades carried on by beneficiaries of charities): or
- (b) repayment of income tax under section thirty-six of the Income Tax Act, 1918 (which provides for the repayment in certain cases of income tax in respect of interest paid to banks, discount houses, etc., out of taxed profits):
The words to which I must call the attention of the Committee are, of course, "in such form as they may prescribe," because they leave everything in the hands of the Commissioners of Inland Revenue. I am the last person to be opposed to a reasonable degree of flexibility in administration. It is a point which we on this side of the Committee very often have to make, but when a matter of importance arises where the administrative action of the Commissioners of Inland Revenue runs counter to the law of the land—in this case the law of Scotland—we feel that it is high time that the position should be clarified and put in regular form. I submit that the only constitutional way in which this can be done is to amend the existing Statute in such a manner as to ensure that the Commissioners of Inland Revenue will be entitled to permit claims to be signed by persons who hold a power of attorney.
I feel that the new Clause will achieve this result. It does not in any way compel the Commissioners of Inland Revenue to accept any claim about which they may have any legitimate doubt. All it means is that they should not refuse, and should not decline to consider, claims which are signed by a person who holds the power of attorney for someone who is outside this island. I feel this is a reasonable proposal which will be helpful to a considerable number of people and will be, I think, also of assistance to the Board of Inland Revenue itself as it will same them a good deal of correspondence, as in the particular case I have in mind and no doubt in many other cases. Furthermore, I would point out to the Treasury Bench that whereas in other matters which we have been discussing today there has been a financial burden upon the Exchequer, there is no additional burden under this Clause which we put forward. Rather it is the 904 reverse, because a great deal of correspondence and unnecessary labour on the part of the Government Departments and law firms would be cut out. For these reasons I hope that the Government will see fit to accept this very necessary Clause.
§ Sir William Darling (Edinburgh South)
This is an Edinburgh occasion. It is very rare that Members for Edinburgh raise their voices in this House. I am happy to support my hon. and gallant Friend the Member for West Edinburgh (Lieutenant-Commander Hutchison) on this important matter. He has put the case with great clarity. As I understand it, and as I am advised, it really amounts to this, that the Commissioners of Inland Revenue have the folly—if I may be so bold as to say so—to say that in the case of a resident outside the United Kingdom, they will not take the signature of his or her lawful attorney in this country but instead he or she shall sign the documents himself or herself.
Now, I put it to the Solicitor-General that the Chancellor of the Exchequer is anxious to encourage invisible exports and that this device as at present practised by the Commissioners discourages the employment of attorneys, Writers to the Signet, solicitors, and lawyers in this part of the country. There are at present living in Boston, Bulawayo and in Canada those who want to make certain business transactions in this country and who appoint lawyers in Edinburgh for this purpose. The Commissioners of Inland Revenue have the effrontery to say they have not to do so, although if they do they will be collecting fees from overseas and assisting us in our revenue balances. The Government are preventing this very valuable service from being rendered. What advantage the Commissioners enjoy, I fail to see. The case I have in view is that of the person who has a considerable investment in the United Kingdom and lives in Canada. He is anxious to continue his investment, but the intention of the Commissioners is to make it extremely difficult for him to do so. They insist that he shall not have an attorney to handle his business in this country, but that he shall conduct his correspondence across the seas.
I do not see any reason why this measure should not be permitted. We 905 have persons in the Dominions and elsewhere who want to employ learned gentlemen in this country to conduct their business, and they should be allowed to do so. The Inland Revenue should not insist on their having to conduct their business across the seas. I was surprised to learn that during the war the Commissioners allowed this perfectly reasonable transaction; but once the war was over they fell back on Section 19 of the Finance Act, 1925, whereby no claim is permitted unless in such form as may be prescribed. I suggest that if persons are anxious to do business with British citizens, the Government should facilitate and not handicap such transactions.
§ The Solicitor-General
As I understand it, this proposal is designed to relate to claims by British subjects overseas in respect of earned income relief and relief in respect of payments of Income Tax at the lower rate. If the hon. and gallant Member for West Edinburgh (Lieut.-Commander Hutchison) will permit me, I will supplement his reference to Section 19 of the Finance Act, 1925, to make his argument complete. The right is not given by that Section but by Section 24 (1) of the Finance Act, 1920, and Section 20 of the Finance Act, 1926, prescribes that claims made under the Finance Act, 1920, have to be put forward in accordance with Section 19 of the Finance Act, 1925.
Members opposite rested their case on the view that there was in some way an interference with the proper operation of the law of Scotland. I can assure them that that is not the case. The law is laid down in the section the hon. and gallant Member read out, which is the law of England and Scotland. That law prescribes that such claims are to be made to the Commissioners in such form as they may prescribe. In other words, the law enables the Commissioners to prescribe the forms upon which such relief is to be claimed. I can assure them that there is no question of interfering with the law of Scotland, but simply of implementing the law of both countries. By Section 19 the Commissioners are given the right to prescribe forms upon which these claims are to be made, and this proposal seeks to provide that nothing in that Section is to prevent them from considering a claim signed by a person holding a power of 906 attorney, or some other agent on behalf of the claimant. There is nothing in the law to stop them considering a claim made on any form which they, the Commissioners of Inland Revenue, prescribe, so that in fact, the proviso does not make any alteration of the law at all.
The practice which the Commissioners follow is to require the claim to be signed by the claimant himself. The reason is that the relief is dependent in some measure upon his overseas income and it is thought by the Commissioners that, from their point of view, it is more satisfactory to make sure that they are not granting relief where such relief is not due. They may know that the actual claimant has certified that he has no overseas income. If the claims are accepted signed by an attorney, he may not be aware of the sources of income overseas which the claimant may have subsequently acquired, and that is why they have prescribed the actual form. During the war that practice was relaxed and was not insisted upon, but it is thought by the Commissioners that it is desirable that the former practice should continue for the reasons I have given.
I hope the Committee will agree that there is nothing to be gained by accepting the Clause, which in fact gives the Commissioners no more than the power they already have. If the hon. and gallant Member meant by his Clause—and it would have to be altered to achieve his purpose—to impose on them the duty to accept a claim made by an attorney on behalf of a claimant, I cannot advise the Committee to accept it. If the Commissioners were bound to do so, they would be in the position of having to allow claims when they could not be sure that the attorney really had disclosed all the sources of income overseas because he might not be in the know. For these reasons, the Clause cannot be accepted.
I would add that in these times, when postal facilities are good, it is not putting too much burden upon claimants to require them to sign the forms themselves. If a claim is submitted and the attorney is required to get it signed by the claimant, that is the precaution the Commissioners think it is necessary to take to ensure that they are fully appraised of all the sources of income they may be required to take into account in assessing the relief due. That is a neces 907 sary precaution. They have already the power to dispense with the signature of the claimant because they themselves prescribe the form.
§ Mr. Stanley
I regard the Solicitor-General's answer as wholly unsatisfactory. The first part of his speech I frankly thought seemed to be a pure waste of time. He was arguing, at some considerable length, that this Clause could not mean anything, although in the last few sentences he proceeded to explain what it did do. It is quite clear what it means.
In present circumstances the Commissioners of Inland Revenue have the power to prescribe, and among the things they prescribe is that these claims must be signed by the claimant. The object of the Clause is to remove from the power of that prescription this particular provision with regard to signature. If the Clause were accepted, it would have the effect that the Commissioners would no longer have the power to prescribe that these claims must be signed by the claimant. With regard to the merits of the case, it would appear that in the new Clause there does lie a certain simplification of procedure and the elimination of what would appear to be an unnecessary step.
I should like to ask the Solicitor-General a question. He tells us that for many years during the war this provision was relaxed and that, in fact, for a considerable number of years what this Clause asks for was in operation. Has he any evidence whatever that during that time fraudulent claims or incorrect claims were made upon the Commissioners because claims were signed by an attorney and not by the claimant himself? Has he any evidence? Is the right hon. and learned Gentleman incapable of hearing or incapable of answering? It seems to me that it is an absolutely vital thing to know. If he can produce a certain amount of evidence that during these war years a certain number of incorrect claims were made, I could not support this new Clause, but if in fact there is no such evidence, and this simplification eliminates the necessity of sending documents to someone travelling abroad, I shall support it. If the simplier process of having these documents signed by an 908 attorney, as was the case for some years, has neither led to abuses nor loss to the Revenue, then I am sure the Committee will insist that the simplier method should be adopted.
§ Mr. Selwyn Lloyd
While the Solicitor-General is considering whether he should say "Yes" or "No" or "I do not know" to the questions asked him by my right hon. Friend, may I put this point to him because his reply, in the light of what has happened today, shows a wholly cynical disregard of principle. Had it not been for the Financial Secretary's lust for speed, I would have ventilated at an earlier stage my opinions on Clause 47. In subsection (6) of that Clause, it is specially provided that:The references in this section to an agreement being come to with an appellant or claimant and the giving of notice or notification to or by an appellant or claimant include references to an agreement being come to with, and the giving of notice or notification to or by, a person acting on behalf of the appellant or claimant in relation to the appeal or claim.There, in that new procedure dealing with the settlement of appeals, the Government have enacted today this specific provision that they should accept the word of an agent or person acting on behalf of a claimant. It seems to me to be quite contrary to the principle of that provision that they should resist this very modest proposal, and I urge the Solicitor-General to think about it again.
§ Mr. C. Williams
In view of what my hon. and learned Friend the Member for Wirral (Mr. Selwyn Lloyd) has said, I feel that we should have a further answer from the Government on this matter. The hon. and gallant Member for West Edinburgh (Lieut.-Commander Hutchison), who raised this matter, has done an extremely good job. It is, however, not a purely Scottish question. It is a matter which can easily affect a large number of persons outside Scotland. It may easily affect a large number of people in my constituency. A large number of people in Cornwall have emigrated and are working all over the world. They are the type of people likely to be affected, and it is going to be a difficulty for them.
The Solicitor-General's reply was not satisfactory, although not quite so unsatisfactory as usual. He was, in effect, saying to the Commissioners that, as far as the Law Officers are concerned, they were perfectly willing that the Commissioners should not continue with this 909 practice. It has been pointed that with the experience of the war years there is no earthly reason why the relaxation should not go on. It has also been shown clearly, by the complete lack of any answer from the Government, that apparently there are no cases in which they have had to prosecute, or any trouble of that kind. In these circumstances, surely it would be reasonable for some representative of the Government to say that, although they may not be able to accept this Clause now, they hope that the Commissioners will go back to the principle that, as it was able to be done during the war, when the difficulties of checking fraud were so much greater, they will continue to use the method in present circumstances. If there is a Division, I shall certainly vote for the Clause, because anything which makes things easier, as this Clause does, and as the Commissioners can do if they wish, between us and our fellow citizens in the Dominions and overseas, ought to be supported. There has been no opposition to this in any part of the Committee.
§ The Solicitor-General
I will certainly give the answer. It is that we have not the remotest idea. The only people who know whether they have oversea income are the people who get the relief. One of the reasons we want the claimants to sign the form is that we want to know, from their own pens, that they are entitled to relief.
§ Mr. Mitchison (Kettering)
I have the deepest sympathy with the numerous people who sought refuge in the prairies of Canada from the tedium of Torquay. I would not wish to make things any more difficult for them in the present than they may have found them in the past. I want to ask only one simple question: why is it more trouble for them to tell the Commissioners of Inland Revenue what their income is than to tell their attorney?
§ the hon. and learned Gentleman that one of the proudest aims of all Canadians is to come to Torquay some time, partly because it is so beautiful and partly because it has the best Member.
§ Mr. Stanley
The answer to the question is that it is much simpler at the beginning of every year to give your attorney in England all the particulars he requires—and which may not change from year to year—than it is for the Commissioners to send to a man whose address may be changing, in Canada or wherever it may be, documents which he has to sign and then return. The method adopted during the war was a simplification of that, and it has never been defended by the Solicitor-General.
§ Mr. Mitchison
I am tempted to ask one more question. How does the attorney know whether the income has changed since the beginning of the year?
§ Sir W. Darling
I should like to ask, on behalf of my constituents, who feel strongly on this matter, whether the Solicitor-General adheres to his statement that certain attorneys have been in the habit of sending in returns which might or might not be accurate. That is a slanderous statement and reflects on the Writers to the Signet and the Solicitors of the Supreme Court of Scotland.
§ Colonel Crosthwaite-Eyre (New Forest and Christchurch)
I am slightly puzzled by this matter. If one takes the converse case of a resident outside the United Kingdom, who wishes to make a return for Income Tax purposes, he is perfectly entitled to sign through an agent. That is good enough when the Treasury are collecting, but when they are paying out they are only willing to do so under this condition, and they demand the taking of this extraordinary precaution.
§ Question put, "That the Clause be read a Second time."
§ The Committee divided: Ayes, 121; Noes, 249.913
|Division No. 181.]||AYES||[11.12 p.m.|
|Agnew, Cmdr. P. G.||Bower, N.||Channon, H.|
|Assheton, Rt. Hon. R.||Braithwaite, Lt.-Comdr. J. G.||Clarke, Col. R. S.|
|Astor, Hon. M.||Bromley-Davenport, Lt.-Col. W.||Corbett, Lieut.-Col. U. (Ludlow)|
|Baldwin, A. E.||Buchan-Hepburn, P. G. T.||Crookshank, Capt. Rt. Hon. H. F. C.|
|Beamish, Maj. T. V. H.||Bullock, Capt. M.||Crosthwaite-Eyre, Col. O. E.|
|Birch, Nigel||Butcher, H. W.||Crowder, Capt. John E.|
|Boles, Lt.-Col. D. C. (Wells)||Challen, C.||Cuthbert, W. N.|
|Darling, Sir W. Y.||Lancaster, Col. C. G.||Raikes, H. V.|
|Digby, Simon Wingfield||Langford-Holt, J.||Rayner, Brig, R.|
|Dodds-Parker, A. D.||Legge-Bourke, Maj. E. A. H.||Renton, D.|
|Dower, Col. A. V. G. (Penrith)||Lennox-Boyd, A. T.||Roberts, Emrys (Merioneth)|
|Drewe, C.||Lindsay, M. (Solihull)||Roberts, H. (Handsworth)|
|Dugdale, Maj. Sir T. (Richmond)||Linstead, H. N.||Roberts, W. (Cumberland, N.)|
|Duthie, W. S.||Lipson, D. L.||Ropner, Col. L.|
|Eccles, D. M.||Lloyd, Selwyn (Wirral)||Ross, Sir R. O. (Londonderry)|
|Erroll, F. J.||Low, A. R. W.||Spearman, A. C. M.|
|Fletcher, W. (Bury)||Lucas, Major Sir J.||Stanley, Rt. Hon. O.|
|Foster, J. G. (Northwich)||Lucas-Tooth, Sir H.||Strauss, Henry (English Universities)|
|Fraser, H. C. P. (Stone)||Lyttelton, Rt. Hon. O.||Stuart, Rt. Hon. J. (Moray)|
|Fraser, Sir I. (Lonsdale)||McCorquodale, Rt. Hon. M. S.||Sutcliffe, H.|
|Gage, C.||McFarlana, C. S.||Taylor, C. S. (Eastbourne)|
|Galbraith, Cmdr. T. D. (Pollok)||Mackeson, Brig. H. R.||Teeling, William|
|Gammans, L. D.||Maclay, Hon. J. S.||Thomas, Ivor (Keighley)|
|George, Lady M. Lloyd (Anglesey)||Maclean, F. H. R. (Lancaster)||Thomas, J. P. L. (Hereford)|
|Grimston, R. V.||MacLeod, J.||Thorneycroft, G. E. P. (Monmouth)|
|Harden, J. R. E.||Macmillan, Rt. Hn. Harold (Bromley)||Turton, R. H.|
|Hare, Hon. J. H. (Woodbridge)||Macpherson, N. (Dumfries)||Vane, W. M. F.|
|Harris, F. W. (Croydon, N.)||Maitland, Comdr. J. W.||Wadsworth, G.|
|Harvey, Air-Comdre. A. V.||Manningham-Buller, R. E.||Wakefield, Sir W. W.|
|Henderson, John (Cathcart)||Marples, A. E.||Walker-Smith, D.|
|Hinchingbrooke, Viscount||Marsdon, Capt. A.||Ward, Hon. G. R.|
|Hogg, Hon. Q.||Maude, J. C.||Webbe, Sir H. (Abbey)|
|Hollis, M. C.||Moore, Lt.-Col. Sir T.||White, Sir D. (Fareham)|
|Howard, Hon. A.||Neven-Spence, Sir B.||White, J. B. (Canterbury)|
|Hulbert, Wing-Cdr. N. J.||Nicholson, G.||Williams, C. (Torquay)|
|Hurd, A.||Noble, Comdr. A. H. P.||Williams, Gerald (Tonbridge)|
|Hutchison, Lt.-Cm. Clark (E'b'rgh W.)||Nutting, Anthony||Willoughby de Eresby, Lord|
|Hutchison, Col. J. R. (Glasgow, C.)||Peake, Rt. Hon. O.||Winterton, Rt. Hon. Earl|
|Jeffreys, General Sir G.||Peto, Brig. C. H. M.||York, C.|
|Keeling, E. H.||Pickthorn, K.|
|Lambert, Hon. G.||Price-White, Lt-Col. D.||TELLERS FOR THE AYES:|
|Major Conant and Colonel Wheatley.|
|Acland, Sir Richard||Crossman, R. H. S.||Hall, Rt. Hon. Glenvil|
|Adams, Richard (Balham)||Daggar, G.||Hamilton, Lieut.-Col. R.|
|Albu, A. H.||Dines, P.||Hardy, E. A.|
|Alexander, Rt. Hon. A. V.||Dalton, Rt. Hon. H.||Hastings, Dr. Somerville|
|Allen, A. C. (Bosworth)||Davies, Edward (Burslem)||Haworth, J.|
|Anderson, A. (Motherwell)||Davies, Ernest (Enfield)||Henderson, Rt. Hn. A. (Kingswinford)|
|Attewell, H. C.||Davies, Haydn (St. Pancras, S. W.)||Henderson, Joseph (Ardwick)|
|Austin, H. Lewis||Davies, S. O. (Merthyr)||Herbison, Miss M.|
|Awbery, S. S.||Deer, G.||Hewitson, Capt M.|
|Ayrton Gould, Mrs. B.||Delargy, H. J.||Hobson, C. R.|
|Bacon, Miss A.||Diamond, J.||Holman, P.|
|Baird, J.||Dobbie, W.||Holmes, H. E. (Hemsworth)|
|Balfour, A.||Dodds, N. N.||Horabin, T. L.|
|Barton, C.||Donovan, T.||Houghton, A. L. N. D.|
|Bechervaise, A. E.||Driberg, T. E. N.||Hoy, J.|
|Benson, G.||Dugdale, J. (W. Bromwich)||Hudson, J. H. (Ealing, W.)|
|Berry, H.||Dye, S.||Hughes, Emrys (S. Ayr)|
|Beswick, F.||Ede, Rt. Hon. J. C.||Hughes, Hector (Aberdeen, N.)|
|Binns, J.||Edwards, W. J. (Whitechapet)||Hughes, H. D. (W'lverh'ton, W.)|
|Blenkinsop, A.||Evans, Albert (Islington, W.)||Hynd, H. (Hackney, C.)|
|Blyton, W. R.||Evans, E. (Lowestoft)||Irvine, A. J. (Liverpool)|
|Braddock, Mrs. E. M. (L'pl, Exch'ge)||Evans, John (Ogmore)||Irving, W. J. (Tottenham, N.)|
|Braddock, T. (Mitcham)||Evans, S. N. (Wednesbury)||Jay, D. P. T.|
|Brook, D. (Halifax)||Ewart R.||Jeger, G. (Winchester)|
|Brooks, T. J. (Rothwell)||Fairhurst, F.||Jeger, Dr. S. W. (St. Pancras, S. E.)|
|Broughton, Dr. A. D. D.||Fernyhough, E.||Jenkins, R. H.|
|Brown, George (Belper)||Field, Capt. W. J.||Jones, Rt. Hon. A. C. (Shipley)|
|Brown, T. J. (Ince)||Fletcher, E. G. M. (Islington, E.)||Jones, D. T. (Hartlepool)|
|Bruce, Maj. D. W. T.||Foot, M. M.||Jones, Elwyn (Plaistow)|
|Burden, T. W.||Forman, J. C.||Jones, J. H. (Bolton)|
|Burke, W. A.||Fraser, T. (Hamilton)||Jones, P. Asterley (Hitchin)|
|Butler, H. W. (Hackney, S.)||Freeman, J. (Watford)||Keenan, W.|
|Callaghan, James||Ganley, Mrs. C. S.||Kinghorn, Sqn.-Ldr. E.|
|Carmichael, James||Gibbins, J.||Kinley, J.|
|Chamberlain, R. A.||Gibson, C. W.||Kirby, B. V.|
|Champion, A. J.||Gilzean, A.||Lee, F. (Hulme)|
|Chetwynd, G. R.||Glanville, J. E. (Consett)||Leonard, W.|
|Cocks, F. S.||Grey, C. F.||Levy, B. W.|
|Collindridge, F.||Grierson, E.||Lewis, J. (Bolton)|
|Collins, V. J.||Griffiths, D. (Rother Valley)||Lindgren, G. S.|
|Colman, Miss G. M.||Griffiths, Rt. Hon. J. (Llanelly)||Logan, D. G.|
|Comyns, Dr. L.||Griffiths, W. D. (Moss Side)||Longden, F.|
|Corbet, Mrs. F. K. (Camb'well, N. W.)||Guest, Dr. L. Haden||Lyne, A. W.|
|Corlett, Dr. J.||Gunter, R. J.||McAdam, W.|
|Cove, W. G.||Guy, W. H.||McAllister, G.|
|Crawley, A.||Hale, Leslie||McGhee, H. G.|
|Mack, J. D.||Popplewell, E.||Thomas, D. E. (Aberdare)|
|McKay, J. (Wallsend)||Porter, E. (Warrington)||Thomas, George (Cardiff)|
|Mackay, R. W. G. (Hull, N. W.)||Porter, G. (Leeds)||Thomas, I. O. (Wrekin)|
|McLeavy, F.||Price, M. Philips||Titterington, M. F.|
|MacPherson, Malcolm (Stirling)||Proctor, W. T.||Tomlinson, Rt. Hon. G.|
|Mainwaring, W. H.||Pursey, Comdr. H.||Ungoed-Thomas, L.|
|Mallalieu, J. P. W. (Huddersfield)||Randall, H. E.||Vernon, Maj. W. F.|
|Mann, Mrs. J.||Ranger, J.||Wallace, G. D. (Chislehurst)|
|Manning, C. (Camberwell, N.)||Rees-Williams, D. R.||Wallace, H. W. (Walthamstow, E.)|
|Marquand, Rt. Hon. H. A.||Raid, T. (Swindon)||Warbey, W. N.|
|Mellish, R. J.||Rhodes, H.||Watkins, T. E.|
|Middleton, Mrs. L.||Ridealgh, Mrs. M.||Weitzman, D.|
|Mikardo, Ian.||Robens, A.||Wells, P. L. (Faversham)|
|Millington, Wing-Comdr. E. R.||Roberts, Goronwy (Caernarvonshire)||Wells, W. T. (Walsall)|
|Mitchison, G. R.||Robertson, J. J. (Berwick)||West, D. G.|
|Monslow, W.||Robinson, Kenneth (St. Pancras, N.)||Wheatley, Rt. Hon. John (Edinb'gh, E.)|
|Moody, A. S.||Ross, William (Kilmarnock)||White, H. (Derbyshire, N. E.)|
|Morley, R.||Royle, C.||Whiteley, Rt. Hon. W.|
|Morris, Lt.-Col. H. (Sheffield, C.)||Sharp, Granville||Wigg, George|
|Morris, P. (Swansea, W.)||Shurmer, P.||Wilkes, L.|
|Mort, D. L.||Silverman, J. (Erdington)||Wilkins, W. A.|
|Murray, J. D.||Silverman, S. S. (Nelson)||Willey, F. T. (Sunderland)|
|Nally, W.||Simmons, C. J.||Willey, O. G. (Cleveland)|
|Neal, H. (Claycross)||Skeffington, A. M.||Williams, D. J. (Neath)|
|Nichol, Mrs. M. E. (Bradford, N.)||Skeffington-Lodge, T. C.||Williams, J. L. (Kelvingrove)|
|Nicholls, H. R. (Stratford)||Smith, C. (Colchester)||Williams, Ronald (Wigan)|
|Noel-Baker, Capt. F. E. (Brentford)||Smith, H. N. (Nottingham, S.)||Williams, W. T. (Hammersmith, S.)|
|Oliver, G. H.||Snow, J. W.||Williams, W. R. (Heston)|
|Orbach, M.||Sorensen, R. W.||Willis, E.|
|Paget, R. T.||Soskice, Rt. Hon. Sir Frank||Wills, Mrs. E. A.|
|Paling, Will T. (Dewsbury)||Sparks, J. A.||Wilmot, Rt. Hon. J.|
|Palmer, A. M. F.||Stewart, Michael (Fulham, E.)||Woodburn, Rt. Hon. A.|
|Pargiter, G. A.||Stubbs, A. E.||Wyatt, W.|
|Parker, J.||Summerskill, Rt. Hon. Edith||Yates, V. F.|
|Paton, Mrs. F. (Rushcliffe)||Sylvester, G. O.||Younger, Hon. Kenneth|
|Paton, J. (Norwich)||Symonds, A. L.|
|Pearson, A.||Taylor, R. J. (Morpeth)||TELLERS FOR THE NOES:|
|Peart, T. F.||Taylor, Dr. S. (Barnet)||Mr. Hannan and Mr. Bowden.|