HC Deb 22 June 1950 vol 476 cc1586-96

Subsection (1) of section one hundred and sixty-two of the Income Tax Act, 1918, shall have effect as if there were omitted therefrom the words "distrain upon the lands, tenements and premises in respect of which the tax is charged, or" and section one hundred and sixty-four of the said Act shall cease to have effect.—[Miss Ward.]

Brought up, and read the First time.

Miss Irene Ward (Tynemouth)

I beg to move, "That the Clause be read a Second time."

The purpose of this Clause is to amend a somewhat archaic law which in operation appears to chastise the innocent as well as the guilty. In moving it, I feel that even if it does not appeal to the Chancellor of the Exchequer as the Chancellor of the Exchequer, it might appeal to him as a distinguished lawyer, who is, of course, concerned with having sound principles of law.

The incident which made the putting down of this new Clause essential may be fresh in the mind of the Committee. Earlier in the year a collector of taxes distrained on a certain business undertaking for non-payment of taxes, and in dealing with the property, as he was entitled to do, he decided to sell the goods which had been left there for dry cleaning. The business undertaking was a dry-cleaning one. The collector of taxes decided to put up to auction the clothing which was on the premises.

One of the customers who had left his clothes with the company happened to be passing, and called in to see if his clothes were ready for him to take home, and found the auction in process. He expostulated with the authorities to no avail, and being a gentleman with a sense of humour, I think, and of great restraint so far as his temper was concerned, he took part in the auction, and purchased his own clothes for the sum of £13 15s. I understand that this case has come to be known as the "trousers case," from which I gather that, in the course of purchase, he re-bought some of his own trousers.

When the matter was reported subsequently to the Chancellor of the Exchequer, he received a very polite letter of regret that the incident should have occurred, and in the letter was a phrase saying that the Chancellor hoped that all further difficulties would be avoided in the future. It is rather because of that phrase that I submit to the Committee that I hope I shall be able to persuade the Treasury to agree to this new Clause. Subsequently, the gentleman also received a cheque from the Inland Revenue for the sum of £13 15s., without prejudice. It seems to me, from a recital of that case, that the practical and obvious action which should be taken by the Chancellor is to put it without the power of the collector of taxes in future to distrain on goods which belong to a third party and which are not in any way involved in the action which is legitimately taken by the collector of taxes.

I am reinforced in putting forward this new Clause when I tell the Committee that no such power exists in Scotland.

Mr. Chetwynd (Stockton-on-Tees)

They do not wear trousers in Scotland.

Miss Ward

Well, they do wear kilts.

Mr. Chetwynd

They do not wear trousers in Scotland.

Miss Ward

I heard the hon. Gentleman. I know the Scots are always ready to defend the Scots. However, coming from the right side of the Border, I nevertheless on this occasion bow to the superiority of the law of Scotland, and I ask the Chancellor of the Exchequer whether he will accept at any rate the principle of the Clause, even if he is not prepared to accept its specific wording. As I think I have on this occasion put forward, on behalf of my hon. Friends and myself, a reasonable case, I hope that I may persuade the Chancellor of the Exchequer to accept the new Clause.

9.0 p.m.

Mr. Gerald Howard (Cambridgeshire)

As this is the first time that I have been privileged to address this House, I do so with considerable nervousness. I am emboldened by the knowledge of the traditional kindness of hon. Members upon these occasions, and by the belief that the proposal which has been put forward by my hon. Friend will meet with at any rate sympathy in all quarters of the Committee. The strange fact is that the law today relating to distress for arrears of Income Tax is in this situation: that to recover for arrears of Income Tax, Schedule D, the tax collector can only distrain upon the goods of the person who is in default of payment, but where the tax is a property tax levied upon the premises, Schedule A tax, as the law stands the tax collector can distrain upon any goods found upon the premises—as he did in the case to which my hon. Friend referred by taking, apparently, among other things, the nether garments of the unfortunate person who had sent his clothes to be cleaned.

It does not need much imagination to envisage innumerable cases of great injustice that could be perpetrated while the law remains as it is. Supposing one left one's car in a garage and the garage proprietor were in default in payment of his Schedule A tax, as the law stands the tax collector can distrain upon that innocent person's car in part satisfaction of the tax debt owed by the garage proprietor. While it may be logical to say that there can be distraint for tax on premises on goods found upon those premises, those two illustrations are, I think, sufficient to show that the results of the law being in its present situation are iniquitous. Indeed, there will be within the recollection of the Solicitor-General cases before the war in which courts have given decisions upholding the proposition that there can be distraint upon the goods of an innocent third party in order to pay the tax of somebody else.

I notice that the gentleman in the example cited by my hon. Friend endeavoured, before he got redress from the Treasury, to obtain money from his insurance company, and they described the transaction in words which hon. Members may think not inappropriate. They said: "This is a legal theft. You can get no benefit. If it had been an illegal theft we could have paid you."

It is not, I think, without interest to look for a moment as an analogy at the law relating to distress by a landlord for rent, because the old common rule was just the same; the landlord could distrain upon any goods on the premises whether they belonged to the tenant or whether they did not. It was found, as will be readily appreciated, that that inflicted great hardships upon innocent persons, and the law was gradually altered by excepting, for example, such things as the tools of a person's trade, until finally, in 1908, the innocent third party whose goods might be seized was very largely protected by the passing of the Law of Distress Amendment Act.

It is not without interest to note that there was an exactly similar position with regard to landlord and tenant distress as now exists with regard to distress for arrears of tax incurred in respect of premises, and to read what the then Lord Chancellor said about that position while the Bill was before another place. He said: The property of one man may be taken to pay the debt of another. This is very cruel indeed in operation; it is revolting, I venture to think, to all lovers of fair play. That is exactly the position that exists and which we are endeavouring now to have remedied. The case which brought about that Act was one which was tried in 1907 and the judge referred to the position, which is the position as it exists today. The rule that the landlord is entitled to distrain upon the property of a third party upon the premises has up to now escaped the zeal of legal reform. That was in 1907. This is 1950. So far, apparently, the same position with regard to distress for Income Tax has escaped the zeal of legal reform. All that we are asking the Government tonight is by some means or other—they are not tied to specific means—to remove something which we regard as inflicting a great injustice upon innocent parties.

The Solicitor-General

I am very happy that this proposal of the hon. Member for Tynemouth (Miss Irene Ward) gives me the opportunity of expressing my warm congratulations to a personal friend and colleague of the Bar upon his most admirable maiden speech in this House. I am quite certain that I voice the feelings of the whole Committee when I say that we shall all look forward in the future to hearing further speeches from him, particularly upon subjects of which he knows so very much, as he does upon this topic which the hon. Lady, I think rather unfortunately, characterised as the "trouser incident."

Much as I would like to accede to his argument and to hers, I cannot help thinking that they are really making a little too much of what was a single, isolated incident. The hon. Lady said that this was an archaic law. It is true that the Inland Revenue authorities have had this power for 150 years, and that so far as I know, and so far as I am informed, this trouser incident is the sole incident which has occasioned any difficulty. She asked my right hon. and learned Friend to accept the principle that this kind of incident should not be allowed to recur, and certainly my right hon. and learned Friend does accept it, and instructions have been given that this sort of thing is not to happen again.

If this enactment had given occasion on repeated occasions to difficulties of this sort, I would have advised the Committee to take the view that there was more in this proposal than there really is. Having regard, however, to the fact that this is the only incident that we can find for years back which has attracted adverse criticism, I suggest that it is quite enough to deal with it by administrative action, and it has been so dealt with. The necessary instructions have been issued which it is profoundly hoped will avoid any recurrence of anything of this sort.

The matter does not stop there. It is true that in the case of assessment under Schedule D there is only power to destrain on goods of the debtor in respect of the tax; whereas in the case of Schedule A assessment, the Inland Revenue authorities can carry out a destraint upon the goods of other people. But the circumstances are quite different. A destraint under Schedule D is, broadly speaking, generally carried out at the premises of a debtor or something of that sort. If anyone destrained under Schedule A could avoid the effect of the destraint by saying that the goods in the house did not belong to him—they all belonged to his wife or nephew or someone else—it might mean that the distress would be rendered completely nugatory. I think that it is going very far to ask the Inland Revenue authorities to dispense with this power.

I can assure the Committee that it is a very necessary power, and that it has only on this one occasion led to trouble. The situation is rather different in Scotland. The sheriff carries out what they call in Scottish law "poinding," which is equivalent to distress in English law, although he is entitled to charge far higher costs. Therefore, the process is far more effective. For all these reasons, because this is a purely isolated instance which we have already dealt with by administrative action, and because I hope Members will agree that we should not

clutter up our Income Tax legislation with Clauses dealing with specific matters that are really not necessary, I hope the Clause can be withdrawn.

Miss Ward

I am very disappointed with the answer the Solicitor-General has given. He has told us that the Inland Revenue authorities have had this power for 150 years and that this is the first occasion it has been used. If they have had this power for all these years, it seems very odd that in what we like to regard as a progressive and enlightened age it should have been used.

The Solicitor-General

I think the hon. Lady has slightly misunderstood me. I said this was the only occasion in which trouble had arisen where distraint was carried out on goods deposited with a trader to carry out work on those goods. I did not say that this was the only occasion when the powers have been used to distrain on goods.

Miss Ward

That does not alter what I was trying to say. It is regrettable that in 1950 this trouble should have occurred for the first occasion. The argument of the Solicitor-General did not seem a particularly sound one, nor is it an argument that makes any great appeal to me. I prefer to know that the trouble cannot arise. Therefore, I am afraid we are not prepared to respond to the request to withdraw this Clause.

Question put, "That the Clause be read a Second time."

The Committee divided: Ayes, 274; Noes, 294.

Division No. 42.] AYES [9.15 p.m.
Aitken, W. T Boyd-Carpenter, J. A. Crosthwaite-Eyre, Col. O E
Alport, C. J. M. Bracken, Rt. Hon. Brendan Crouch, R. F.
Amery, J. (Preston, N.) Braine, B. Crowder, F. P. (Rulslip-Northwood)
Arbuthnot, John Braithwaite, Lt.-Comdr. J G. Crowder, Capt. John F. E. (Finchley)
Ashton, H. (Chelmsford) Bromley-Davenport, Lt.-Col. W Cundiff, F. W.
Astor, Hon. M Brooke, H. (Hampstead) Cuthbert, W. N.
Baker, P. Browne, J. N. (Govan) Darling, Sir W. Y. (Edinburgh, S.)
Baldock, J. M. Buchan-Hepburn, P. G. T Davidson, Viscountess
Baldwin, A. E. Bullock, Capt. M. Davies, Nigel (Epping)
Banks, Col. C Bullus, Wing-Commander E. E de Chair, S.
Baxter, A. B. Burden, Squadron-Leader F. A. De la Bère, R.
Beamish, Maj. T V. H Butler, Rt. Hon. R. A. (S'ffr'n W'ld'n) Deedes, W. F.
Bell, R. M. Carr, L. R. (Mitcham) Digby, S. Wingfield
Bennett, Sir P. (Edgbaston) Carson, Hon. E. Dodds-Parker, A. D
Bennett, R. F. B. (Gosport) Channon, H Donner, P. W.
Bennett, W. G. (Woodside) Clarke, Col. R. S. (East Grinstead) Douglas-Hamilton, Lord M
Bevins, J. R. (Liverpool, Toxteth) Clarke, Brig. T. H. (Portsmouth, W.) Drayson, G. B.
Birch, Nigel Clyde, J. L. Drewe, C.
Bishop, F. P. Colegate, A. Dugdale, Maj. Sir T. (Richmond)
Black, C. W. Conant, Maj. R. J. E. Duncan, Capt. J. A. L
Boles, Lt.-Col. D. C. (Wells) Cooper, A. E. (Ilford, S.) Dunglass, Lord
Boothby, R. Cooper-Key, E. M. Duthie, W. S.
Bossom, A. C. Corbett, Lieut.-Col. U. (Ludlow) Eccles, D. M.
Bowen, R. Craddock, G. B. (Spelthorne) Eden, Rt. Hon. A.
Bower, N. Cross, Rt. Hon. Sir R. Elliot, Lieut.-Col. Rt. Hon. Walter
Erroll, F. J. Lloyd, Selwyn (Wirral) Robson-Brown, W. (Esher)
Fisher, Nigel Lockwood, Lt.-Col. J. C. Rodgers, John (Sevenoaks)
Fletcher, W. (Bury) Longden, G. J. M. (Herts, S. W.) Roper, Sir H.
Fort, R. Low, A. R. W. Ropner, Col. L.
Foster, J. G. Lucas, Major Sir J (Portsmouth S.) Russell, R. S.
Fraser, Hon. H. C. P. (Stone) Lucas, P. B. (Brentford) Ryder, Capt. R. E. D
Fraser, Sir I. (Lonsdale) Lucas-Tooth, Sir H. Savory, Prof. D. L.
Galbraith, Cmdr. T. D. (Pollok) Lyttelton, Rt. Hon O Scott, Donald
Galbraith, T. G. D. (Hillhead) McCallum, Maj. D. Shepherd, W. S. (Cheadle)
Gammans, L. D. McCorquodale, Rt. Hon. M. S. Smiles, Lt.-Col. Sir W.
Garner-Evans, E. H. (Denbigh) Macdonald, Sir P. (I. of Wight) Smith, E. Martin (Grantham)
George, Lady M. Lloyd Mackeson, Brig H. R Smithers, Peter H. B. (Winchester)
Gomme-Duncan, Col. A. McKibbin, A Smithers, Sir W. (Orpington)
Gridley, Sir A. McKie, J. H. (Galloway) Smyth, Brig. J. G. (Norwood)
Grimston, Hon. J. (St. Albans) Maclay, Hon J S Snadden, W. McN
Grimston, R. V. (Westbury) Maclean, F H. R. Soames, Capt. C.
Harden, J. R. E. MacLeod, Iain (Enfield, W.) Spearman, A. C. M
Hare, Hon. J. H. (Woodbridge) MacLeod, John (Ross and Cromarty) Spence, H. P. (Aberdeenshire, W)
Harris, F. W. (Croydon, N.) Macpherson, N. (Dumfries) Spens, Sir P. (Kensington, S.)
Harris, R. R. (Heston) Maitland, Comdr. J W Stanley, Capt. Hon. R. (N. Fylde)
Harvey, Air-Codre A. V. (Macclesfield) Manningham-Buller, R E Stevens, G. P.
Harvey, I (Harrow, E.) Marlowe, A. A H Steward, W. A (Woolwich, W.)
Hay, John Marples, A. E Stoddart-Scott, Col. M
Heald, L. F. Marshall, D (Bodmin) Storey, S.
Heath, Col. E. R. Marshall, S. H. (Sutton) Strauss, Henry (Norwich, S.)
Henderson, John (Cathcart) Maude, A. E U. (Ealing, S.) Stuart, Rt. Hon. J. (Moray)
Hicks-Beach, Maj. W. W. Maude, J C (Exeter) Stud holme, H. G
Higgs, J M. C. Maudling, R Summers, G. S
Hill, Mrs E. (Wythenshawe) Mellor, Sir J Sutcliffe, H.
Hill, Dr. C. (Luton) Molson, A. H. E Taylor, C. S. (Eastbourne)
Hinchingbrooks, Viscount Moore, Lt.-Col. Sir J Taylor, W. J. (Bradford, N.)
Hirst, Geoffrey Morrison, Maj. J. G. (Salisbury) Teeling, William
Hogg, Hon. Q Morrison, Rt. Hon. W S (Cirencestor) Thomas, J. P. L. (Hereford)
Hollis, M. C. Mott-Radclyffe, C E Thompson, K. P. (Walton)
Holmes, Sir J. Stanley (Harwich) Nabarro, G Thompson, R. H. M. (Croydon, W.)
Hepkinson, H. L. D'A Nicholls, H. Thorneycroft, G. E. P. (Monmouth)
Hornsby-Smith, Miss P Nicholson, G Thornton-Kemsley, C. N.
Horsbrugh, Miss F. Nield, B. (Chester) Tilney, John
Howard, G. R. (St. Ives) Noble, Comdr A H. P. Touche, G. C
Hudson, Sir Austin (Lewisham, N.) Nugent, G. R H Turton, R. H.
Hudson, Rt. Hon. R. S. (Southport) Nutting, Anthony Tweedsmuir, Lady
Hudson, W. R. A. (Hull, N.) Oakshott, H D Vane, W. M. F.
Hulbert, Wing-Cdr. N. J. Odey, G W Vaughan-Morgan, J K
Hutchinson, Geoffrey (Ilford, N.) O'Neill, Rt. Hon. Sir H. Vosper, D F
Hutchison, Lt.-Com. Clark (E'b'rgh W.) Ormsby-Gore, Hon. W D. Wade, D W.
Hyde, H. M. Orr, Capt L. P. S. Wakefield, E. B. (Derbyshire, W.)
Hylton-Foster, H. B. Orr-Ewing, Charles Ian (Hendon, N.) Wakefield, Sir W. W. (St. Marylebone)
Jeffreys, General Sir G. Orr-Ewing, Ian L. (Weston-super-Mare) Walker-Smith, D. C
Jennings, R. Osborne, C Ward, Hon. G. R. (Worcester)
Johnson, Howard S. (Kemptown) Perkins, W. R. D. Waterhouse, Capt. C
Jones, A. (Hall Green) Peto, Brig C H. M Watt, Sir G. S. Harvie
Joynson-Hicks, Hon. L W Pickthorn, K Webbe, Sir H. (London)
Kaberry, D. Pitman, I J Wheatley, Major M. J. (Poole)
Keeling, E. H. Powell, J Enoch White, J. Baker (Canterbury)
Kerr, H. W. (Cambridge) Prescott, Stanley Williams, C. (Torquay)
Kingsmill, Lt.-Col. W. H Price, H. A (Lewisham, W.) Williams, Gerald (Tonbridge)
Lambert, Hon. G. Prior-Palmer, Brig O Williams, Sir H G (Croydon, E)
Lancaster, Col. C. G Profumo, J. D Wills, G.
Langford-Holt, J Raikes, H. V. Wilson, Geoffrey (Truro)
Law, Rt. Hon. R. K. Rayner, Brig. R Winterton, Rt. Hon. Earl
Leather, E. H. C. Redmayne, M. Wood, Hon. R
Legge-Bourke, Maj E. A. R. Remnant, Hon. P York, C.
Lindsay, Martin Ronton, D L M Young, Sir A. S. L.
Linstead, H. N Roberts, Emrys (Merioneth)
Llewellyn, D. Roberts, P. G. (Heeley) TELLERS FOR THE AYES:
Lloyd, Rt. Hon. G (King's Norton) Robertson, Sir D. (Caithness) Miss Irene Ward and
Lloyd, Mai Guy (Renfrew, E.) Robinson, J Roland (Blackpool, S.) Mr. Gerald Howard.
Acland, Sir Richard Beswick, F Broughton, Dr. A. D. D.
Adams, Richard Bevan, Rt. Hon. A. (Ebbw Vale) Brown, George (Belper)
Albu, A. H Bing, G. H. C. Brown, T J (Ince)
Allen, A. C. (Bosworth) Blackburn, A. R. Burke, W. A.
Anderson, F. (Whitehaven) Blenkinsop, A Burton, Miss E
Attlee, Rt. Hon. C. R. Boardman, H Butler, H W. (Hackney, S.)
Awbery, S. S Booth, A Callaghan, James
Ayles, W. H. Bottomley, A G Carmichael, James
Bacon, Miss A Bowden, H. W Castle, Mrs. B. A
Baird, J Bowles, F G. (Nuneaton) Champion, A. J
Balfour, A. Braddock, Mrs. E. M. Chetwynd, G. R
Barnes, Rt. Hon A J Brockway, A. Fenner Clunie, J.
Bartley, P Brook, D. (Halifax) Cocks, F. S.
Bellenger, Rt. Hon. F. J Brooks. T J (Normanton) Coldrick, W.
Collick, P. Hudson, J. H. (Ealing, N.) Popplewell, E.
Collindridge, F. Hughes, Emrys (S. Ayr) Porter, G.
Cook, T. F. Hughes, Hector (Aberdeen, N.) Price, M. Philips (Gloucestershire, W.)
Cooper, G. (Middlesbrough, W.) Hughes, Moelwyn (Islington, N.) Proctor, W. T.
Cooper, J. (Deptford) Hynd, H. (Accrington) Pryde, D. J.
Corbet, Mrs. F. K. (Peckham) Hynd, J. B. (Attercliffe) Pursey, Comdr. H.
Cove, W. G. Irvine, A. J. (Edge Hill) Rankin, J.
Craddock, George (Bradford, S.) Irving, W. J. (Wood Green) Rees, Mrs. D.
Crawley, A. Isaacs, Rt. Hon. G. A. Reeves, J.
Cripps, Rt. Hon. Sir S. Janner, B. Reid, T. (Swindon)
Crosland, C. A. R. Jay, D. P. T. Reid, W (Camlachie)
Crossman, R. H. S. Jeger, G. (Goole) Rhodes, H
Cullen, Mrs. A. Jeger, Dr. S. W. (St. Pancras, S.) Richards, R
Daggar, G. Jenkins, R. H. Robens, A.
Daines, P. Johnson, James (Rugby) Roberts, Goronwy (Caernarvonshire)
Darling, G. (Hillsboro') Johnston, Douglas (Paisley) Robertson, J. J. (Berwick)
Davies, A. Edward (Stoke, N.) Jones, D. T. (Hartlepool) Robinson, Kenneth (St. Pancras, N.)
Davies, Ernest (Enfield, E.) Jones, Frederick Elwyn (West Ham, S.) Rogers, G. H. R. (Kensington, N.)
Davies, Harold (Leek) Jones, Jack (Rotherham) Ross, William (Kilmarnock)
Davies, R. J. (Westhoughton) Jones, William Elwyn (Conway) Royle, C.
Davies, S. O. (Merthyr) Keenan, W. Shackleton, E. A. A.
de Freitas, Geoffrey Kenyon, C. Shawcross, Rt. Hon. Sir H.
Deer, G. Key, Rt Hon. C. W Shinwell, Rt. Hon. E.
Delargy, H J. King, H. M. Shurmer, P. L. E.
Dodds, N. N. Kinley, J. Silverman, J. (Erdington)
Donnelly, D. Kirkwood, Rt. Hon. D. Silverman, S. S. (Nelson)
Donovan, T. N. Lang, Rev. G. Simmons, C. J.
Driberg, T. E. N. Lee, F. (Newton) Slater, J.
Dugdale, Rt. Hon. J. (W. Bromwich) Lee, Miss J. (Cannock) Smith, Ellis (Stoke, S.)
Dye, S. Lever, L. M. (Ardwick) Snow, J. W.
Ede, Rt. Hon. J. C. Lever, N. H. (Cheetham) Sorensen, R. W.
Edelman, M. Lewis, A W. J. (West Ham, N.) Soskice, Rt. Hon. Sir F.
Edwards, John (Brighouse) Lewis, J. (Bolton, W.) Steele, T.
Edwards, Rt. Hon. N. (Caerphilly) Lipton, Lt.-Col. M. Stewart, Michael (Fulham, E.)
Edwards, W. J. (Stepney) Logan, D. G. Strachey, Rt. Hon. J.
Evans, Albert (Islington, S. W.) Longden, F. (Small Heath) Strauss, Rt. Hon. G R. (Vauxhall)
Evans, E. (Lowestoft) McAllister, G. Stross, Dr. B.
Evans, S. N. (Wednesbury) MacColl, J. E. Summerskill, Rt. Hon. Edith
Ewart, R. McGhee, H. G. Sylvester, G. O.
Fernyhough, E. McInnes, J. Taylor, H. B. (Mansfield)
Field, Capt. W. J. Mack, J. D. Taylor, R. J. (Morpeth)
Finch, H. J. McKay, J. (Wallsend) Thomas, D. E. (Aberdare)
Fletcher, E. G. M. (Islington, E.) Mackay, R. W. G. (Reading, N.) Thomas, George (Cardiff)
Follick, M. McLeavy, F. Thomas, I. O. (Wrekin)
Forman, J. C. MacMillan, M. K. (Western Isles) Thomas, I R. (Rhondda, W.)
Fraser, T. (Hamilton) McNeil, Rt. Hon. H. Thorneycroft, Harry (Clayton)
Freeman, J. (Watford) MacPherson, Malcolm (Stirling) Thurtle, Ernest
Freeman, Peter (Newport) Mainwaring, W. H. Timmons, J.
Gaitskell, Rt. Hon. H. T. N. Mallalieu, E. L. (Brigg) Tomlinson, Rt. Hon G
Ganley, Mrs. C. S. Mallalieu, J. P. W. (Huddersfield, E.) Tomney, F.
Gibson, C. W. Mann, Mrs. J. Turner-Samuels, M.
Gilzean, A. Manuel, A. C. Usborne, Henry
Glanville, J. E. (Consett) Marquand, Rt. Hon. H. A Vernon, Maj. W. F.
Gooch, E. G. Mathers, Rt. Hon. George Viant, S. P.
Gordon, Walker, Rt. Hon. P. C. Mellish, R. J. Wallace, H. W.
Greenwood, A. W. J. (Rossendale) Messer, F. Watkins, T. E.
Greenwood, Rt. Hn. Arthur (Wakefield) Middleton, Mrs. L. Webb, Rt. Hon. M. (Bradford, C.)
Grenfell, D. R. Mikardo, Ian Weitzman, D.
Grey, C. F. Mitchison, G. R. Wells, P. L. (Faversham)
Griffiths, D. (Rother Valley) Moeran, E. W. Wells, W. T. (Walsall)
Griffiths, Rt. Hon. J. (Llanelly) Monslow, W. West, D. G.
Griffiths, W. D. (Exchange) Moody, A. S. Wheatley, Rt. Hn. John (Edinb'gh, E.)
Grimond, J. Morgan, Dr. H. B. White, Mrs. E. (E. Flint)
Gunter, R. J. Morley, R. White, H. (Derbyshire, N. E.)
Hale, J. (Rochdale) Morris, P. (Swansea, W.) Whiteley, Rt. Hon. W.
Hale, Leslie (Oldham, W.) Morrison, Rt. Hon. H. (Lewisham, S.) Wigg, George
Hall, J. (Gateshead, W.) Mort, D. L. Wilcock, Group-Capt. C. A. B.
Hall, Rt. Hn. W. Glenvil (Colne V'll'y) Moyle, A. Wilkes, L.
Hamilton, W. W. Mulley, F. W. Wilkins, W. A.
Hannan, W. Murray, J. D. Willey, F. T. (Sunderland)
Hardman, D. R. Nally, W. Willey, O. G. (Cleveland)
Hardy, E A. Neal, H. Williams, D. J. (Neath)
Hargreaves, A Noel-Baker, Rt. Hon. P. J. Williams, Ronald (Wigan)
Harrison, J. Oldfield, W H. Williams, W. T. (Hammersmith, S.)
Hastings, Dr. Somerville Oliver, G. H. Wilson, Rt. Hon. J. H. (Huyton)
Hayman, F. H. Orbach, M. Winterbottom, I. (Nottingham, C.)
Henderson, Rt. Hon. A. (Rowley Regis) Padley, W. E. Winterbottom, R. E. (Brightside)
Herbison, Miss M. Paling, Rt. Hon. Wilfred (Dearne V'lly) Wise, Major F. J.
Hewitson, Capt. M. Paling, Will T. (Dewsbury) Woods, Rev. G. S.
Hobson, C. R. Pannell, T. C. Wyatt, W L.
Holman, P. Pargiter, G. A. Yates, V. F.
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