§ In any case where upon proper application being made it is shown that a sum falls to be repaid or refunded to any person under any of the provisions relating to income tax, surtax, profits tax or excess profits tax, interest at the rate of three per cent, per annum from the date of such application until the date when the said sum is repaid or refunded shall be paid to the claimant by the Commissioners of Inland Revenue:
§ Provided that—
- (i) where any such sum is repaid or refunded within three months from the date upon which application therefor is made, no interest thereon shall be paid;
- (ii) interest shall not be payable under this section unless the total amount due to be repaid or refunded pursuant to such application exceeds one thousands pounds.—[Mr. Black.]
§ Brought up, and read the First time.
§ Mr. Black (Wimbledon)
I beg to move, "That the Clause be read a Second time."
The object of this new Clause is to remedy an obvious injustice from which the taxpayer suffers in the existing state of the law, because at the present time in certain circumstances the taxpayer is required to pay interest on taxes which are outstanding, although he has no right to receive interest on repayments which may be due to him from the Inland Revenue. The theme of this new Clause is, "Fair do's for all," or "What is sauce for the goose is sauce for the gander."
The charging of interest on unpaid taxes is a comparatively new conception which has become embodied in the law in comparatively recent years. I think that hon. Members on all sides will agree that it is a manifest injustice for money owed to the Revenue to carry interest while money owed by the Revenue does not carry interest. Surely, in regard to any series of two-way transactions we can accept the 78 principle that either the transactions carry interest both ways or they carry interest neither way.
The present position can be justified only on the altogether obnoxious principle that what would be morally indefensible in dealings between individuals can become morally right in dealings between the State and the individual citizen. That is a conception of equity and justice which I feel quite certain will not be defended on either side of the Committee. The whole purpose of this new Clause is to put the Inland Revenue and the taxpayer on a precisely equal footing in their dealings one with the other.
It may be asked whether there is any delay on the part of the Inland Revenue in dealing with repayment claims, and in that connection I wish to bring to the notice of the Chancellor and the Committee three cases only. These three cases are selected, not because they are exceptional but because they are typical. The extent of the grievance is obviously not confined to these three cases but extends to literally tens of thousands, if not hundreds of thousands of cases, throughout the country, where there is undue delay in making repayments to which taxpayers are entitled.
The first of the three cases concerns a charity. It is a very simple straightforward case of a charity which is entitled to receive repayment of tax on its income, several thousands of pounds being involved. I have here the letter written by the inspector of taxes to the firm of chartered accountants acting for the charity:I have received your letter of the 11th September, 1950, and am sorry it is not yet possible to make repayment. The delay is caused by the present volume of claims and correspondence. Claims are being examined in turn, and a receivable order in settlement of your claim will he sent as soon as possible.5.45 p.m.
The second case concerns a farm in Surrey, in which a repayment of tax of no less than about £15,000 was involved. The farmer's accounts for the year ended September, 1948, were submitted to the inspector of taxes and a claim for repayment was made early in 1949, but the first repayment of tax was made about 18 months later, on 15th September, 1950, so that the farmer was out of interest on about £15,000 for a period of rather more than 18 months.
79 The third and last case that I want to bring to the notice of the Committee is that of a business concern, a limited company. I want, if I may, to read the letter written to the company from a member of one of the leading firms of chartered accountants in the City of London who was endeavouring to obtain large repayments of tax due to the company. This is what the accountant writes:I have for some time now been considerably concerned with the position of the tax reclaims on the above company, and I think the time has come when I must ask for your instructions on this matter. The position is that there are a number of years' claims outstanding, up to and including 1945–46. Unfortunately, in spite of many reminders we were unable to get the inspector to deal with our letter of the 8th January, 1947, and in fact we did in one of our letters suggest that we might approach Somerset House for satisfaction. This did have the effect of getting the matter moving, and in August, 1947, we had an appointment with the inspector, when we found there was a great deal of further information which he wished to have before he could consider the matter closed. We went to the trouble of giving him all the information which he had asked for, much of which required research into our old file, during which we found that he had had the information on previous occasions. After some similar correspondence we finally, on the 8th April, 1948, sent him a very long letter indeed with all the further particulars which he required, together with an up-to-date statement of the 1945–46 and 1946–47 Schedule A assessments. In spite of numerous reminders, both by letter and telephone, we are still awaiting a reply to that letter of the 8th April, 1948.It was about 15 months later, on 2nd June, 1949, when the accountant was writing:We understand that in the interim the inspector in charge of the case died, and the new inspector informs us that our case is far from being the oldest in the district, and that he is having extreme difficulties in the takeover owing to shortage of staff combined with the fact that all the cases were extremely far behind, but that he would do all that he possibly could to deal with it as soon as possible.I may say that I have gone to the length of asking for a payment on account in order to do justice to my client without unduly pressing the inspector in his difficulty, and have even gone so far as to prepare a statement showing what I estimate to be the amount of repayment due to the company. I understand that at the moment of writing my letter of the 8th April, 1948. has not yet been taken up for attention.I think that it will be agreed that these three examples out of tens or hundreds of thousands which could be given indicate a lamentable state of affairs, and a 80 state of affairs which is a great injustice to the taxpayers concerned. All that I am submitting in the Clause is that the Revenue, in -cases of that kind, should be required to pay interest to the taxpayer on repayments which are overdue, on exactly the same terms and conditions as the taxpayer is liable to pay interest on taxes which he owes to the Revenue.
May I, in conclusion, because I promised to be as brief as possible, draw attention to the following characteristics of the present position? First, the speed with which the Inland Revenue refunds money is in inverse ratio to the speed with which the Inland Revenue collects it. If the office of an individual inspector of taxes becomes overworked as a result of under-staffing, or any other circumstance, it is never the collection of taxes which falls behind, but always the repayment of taxes which is allowed to get into arrears.
§ Mr. Black
I submit to the Committee, with the utmost confidence, that more effort is put into collecting money due in 1951 than in making repayments due in 1948, 1949 and 1950. Second, it is not without significance that many of the Departments that deal with repayments of taxes have been moved away from the City of London to distant parts of the country, and, therefore, it may be pertinent to inquire, or to wonder, whether their removal from the place in which the majority of the persons making repayment claims carry on their businesses is not due to a desire to put them as far as possible away from the personal attention of members of the public who might otherwise be waiting on their doorsteps with a view to obtaining repayments of taxes long overdue to them.
As my third and final point, I submit to the Chancellor that the present system confers an advantage on delay, the use of money properly belonging to the taxpayer being retained to finance the operations of the Chancellor of the Exchequer. I do not think that any reasonable case can be advanced against this Clause. It seems to me to be the very essence and substance of justice to put the taxpayer in the same position—not a better position and not a worse position—as the Inland Revenue where there are transactions both ways between the parties.
§ The Chancellor of the Exchequer (Mr. Gaitskell)
The hon. Member for Wimbledon (Mr. Black), in moving this Clause, based his argument, as I think he will agree, entirely on the apparent discrepancy between the provisions of the 1947 Finance Act, under which interest is charged where taxes are in arrear after three months from the payable date, and the position where taxes are due to be repaid by the Inland Revenue and there is no interest charge in that case on the Inland Revenue.
The hon. Member overlooked, however, one very important difference between the wording of the new Clause and the wording of the 1947 Finance Act. In the case of the 1947 Finance Act, interest has to be paid when the tax liability is finally settled; that is, after the arguments, after the negotiations and after any appeals that there may be. Not until then is interest charged; whereas in the case of the proposed Clause the hon. Gentleman argues that interest on repayments should be paid within three monthe of the date of the application for repayment. I think that I am right in saying that all the examples which he gave of delays were of delays before the question of how much should be repaid and whether it should be repaid at all was, or was not, finally settled.
§ Mr. Gaitskell
Naturally that is the hon. Gentleman's claim. There is this important difference. It is one thing to say that interest shall be paid out from three months after the point when the final liability either way is settled and agreed by everyone concerned. There may be a case for that; but there would not be any need for it, because, so far as I know, there have not been any complaints against the Inland Revenue of not paying immediately a claim has been settled. The complaint is that it takes a very long time to get claims settled. We recognise that in the immediate postwar years there were delays—I will not deny that—but that is not an argument for making the Inland Revenue pay interest within three months of the date of application. We cannot accept that.
Nor can I accept the argument that the Inland Revenue take a long time in 82 making up their minds about repayment, while they are tremendously quick in collecting taxes. I would hope in absolute terms they would spend more time on collecting taxes than in repayment; we should be in a bad way if they did not. All the same there is no doubt that there is considerable delay in collecting taxes and that occasionally taxpayers help in causing that delay, but we do not charge them interest until the liability is finally settled. I do not think that a case has been made for the Clause, and I am afraid that I cannot accept it.
§ Mr. Bell (Buckinghamshire, South)
Can the right hon. Gentleman assist me by explaining where in the Finance Act, 1947, the taxpayer is not under a liability to pay interest until the liability for tax is agreed by him? I think that the right hon. Gentleman said that in his speech. My impression was that the taxpayer could not disembarrass himself of any liability to pay interest by preventing a final determination being made until legal proceedings were started.
§ Mr. Gaitskell
The taxpayer has the right of appeal, and if he appeals interest is not charged until three months after the appeal has been settled.
§ Mr. John Hay (Henley)
The Chancellor's argument in opposing this new Clause, which the hon. Member for Wimbledon (Mr. Black) has clearly explained, seemed to be based on the issue that, whereas when the Inland Revenue were claiming money from the taxpayer it was only when the account was finally settled that interest became payable, that consideration ought not to apply when the situation was the other way round; and that is, that when it was the Inland Revenue that owed money, the taxpayer should not be given the benefit of interest. That may be one way of looking at it.
I suggest that the right hon. Gentleman has forgotten that in the first case where the taxpayer owes the Inland Revenue money, on the final settlement interest is back-dated to the original time when the dispute arose, and that is what the hon. Member for Wimbledon had in mind when he put into the new Clause the time-limit of three months. I think that the right hon. Gentleman ought to have given us a little better explanation of what he thought of the principle involved here.
83 It is all very well for him to say that the Clause as drafted does not meet with his approval, and to get away with it on a technicality of the sort that he put to the Committee, but I think that we ought to know his answer to the very important and cogent point which my hon. Friend put; namely, whether we are to have one law for the Inland Revenue and another law for the taxpayer? If, in fact, it is said that we are trying to set up an entirely new constitutional principle, we have to remember that these questions of repayment of taxes, whether by the Revenue or the taxpayer, arise only where there is a dispute about the amount of tax payable.
I would say if such a dispute arises, it is only fair that when a case is finally determined, if one side is found to be in error then that side should be obliged to pay interest upon the amount outstanding, whether it be the Revenue or the taxpayer. The right hon. Gentleman should have dealt with that point. He might have said, for example, that whereas he could not entirely agree with the way the Clause is drafted, he appreciated that there was a substantial point in it and he was prepared to consider it.
May I put a final point to the right hon. Gentleman? My hon. Friend did not point out to the Committee—perhaps it was unnecessary, as this is on the Order Paper—that the Clause would apply only in cases where the amount owing by the Revenue was over £1,000. These are not cases of small amounts upon which interest would be claimed by the taxpayer; they are cases of larger payments where there is a substantial dispute. I suggest that the right hon. Gentleman ought to tell us that between now and the Report stage he will think about the matter once more, because what he has said does not deal with our argument, and I hope that my hon. Friends will not let the Chancellor get away with it.
§ Mr. Frederic Harris (Croydon, North)
I want to intervene for only a few moments, because my hon. Friend for Wimbledon (Mr. Black) put his case very clearly and it has not been answered by the Chancellor. The Chancellor said that the date of interest charged was from the time of the settlement. That was not true, even in the Special Contribution when the Revenue went straight 84 back to 1st January, 1948, even though the assessments were not agreed for some considerable time after that. Indeed, some of them lasted for two years afterwards and when the dispute was over automatically the interest was dated from 1st January, 1948. That is a typical case where the Inland Revenue had the advantage in charging the interest.
I cannot imagine there is any hon. Member who has not been approached very frequently about tax problems and appeals, and in every case the decision always goes in favour of the Revenue from the point of view of the speed of the settlement. I do not disagree with the Chancellor that once the claim has been recognised, payment is pretty speedy. That is the experience of most of us in this Committee, but it generally takes a tremendous time to get to the date of settlement. Surely if the tax authorities were to be responsible for paying any interest on unpaid tax repayments due, the result would be a speeding up of the decisions.
I feel that this is a matter of principle and that the Chancellor has artfully put it on one side. He has not dealt with the point that was so clearly brought forward by my hon. Friend. What we are in some doubt about is that there might be something in this period of three months, or whatever period is suggested. We think that the Revenue and the taxpayer should be put on an equal footing. Surely, there can be no argument in reply to such a case. If the Chancellor were prepared to say that he concedes in all fairness that at a certain level or at a certain date interest on the same basis as is charged by the Revenue should be available to the taxpayer, then many of us on this side would consider that he was trying to meet the point of view which concerns so many of us. It is a matter very worthy of consideration.
I am beginning to think that we put ourselves very much in the hands of the Civil Service, who are taking full advantage of the laws that are created here and who are not being at all fair to the taxpayers as a whole. I am sure that many hon. Members must be finding it increasingly difficult, with the laws that are made in the House, to see that fair play is given to all their constituents.
I wish to support in the strongest possible manner the excellent case made by 85 hon. Friend and those who have spoken on this matter. I ask the Chancellor to be good enough to recognise the principle here and, if it is not possible for him to deal with it at this stage, to express his willingness to consider it between now and the Report stage. We think that this interest should be paid at a certain given date. When the Chancellor tried to show that in many instances it was only from the date of settlement that interest was charged, I quoted the Special Contribution to him to prove that the statement was not an accurate one.
§ Mr. Houghton
I shall not detain the Committee more than a few minutes, but naturally I am very sensitive of criticism made about the Inland Revenue. The real remedy for this problem is not to keep the taxpayers waiting three months for their money. It is no particular satisfaction to the taxpayer to get interest on a large sum for which he is waiting. It is the money, not the interest, that he wants.
I regret as much as anyone that delays have occurred in particular cases. If I may say so, there are nothing like hundreds of thousands of cases of these large amounts. I believe that the total amount of tax repaid each year is in the neighbourhood of £42 million. It is quite obvious that there could not be hundreds of thousands of cases where the amount of tax to be paid exceeds £1,000.
The Inland Revenue have been going through many difficulties. The Department dealing with charity claims, for instance, was evacuated to Llandudno during the war and only a few months ago there was another major upheaval in it because it was moved to the neighbourhood of Liverpool. That is part of the Government's dispersal of staffs, which before the war were concentrated in London, and which, if they returned to it, would create a formidable risk to administration, in that they would be exposed to the danger of bombing in another war. [Interruption.] It may, of course, satisfy the desires of hon. Members opposite to know that anything to do with the Inland Revenue should be put as near the enemy as possible, so that when the guns went off they would be the first to be blown up. Hon. Members can have it that way if they like, but 86 the business of the country must be carried on and the revenue must be collected.
I suggest that repayment claims should now be restored to the position of priority in Inland Revenue, which they had before the war. When there was a repayment claim of any amount which was subject to more than a three months' delay, there was a special investigation. The standards of work in the Inland Revenue are slowly being brought back to pre-war level, but there are shortages of skilled and experienced staff. The remedy is not to keep the people waiting, and there would not be the slightest reason why they should be kept waiting if the Department were better staffed and equipped to do its job.
§ Mr. Houghton
To be quite frank, I really do not think the payment of interest would worry the Inland Revenue. The important thing is that the standard of service should be brought up to the prewar level, and that is a process which the Department is now trying to achieve.
§ Mr. Oliver Lyttelton (Aldershot)
I do not often find myself in agreement with the hon. Member for Sowerby (Mr. Houghton) but I agree with many of the things that he has said this afternoon about the Inland Revenue. Nevertheless, the Inland Revenue has become responsible for intolerable delays which are within the knowledge of every Member of the Committee. It is completely wrong that interest should not be paid on these amounts.
The Chancellor of the Exchequer has tried to ride off upon an extremely small debating point on something which is a matter of principle. I do not disagree with the hon. Member for Sowerby that the cure is to try to bring the Inland Revenue up to the standard which it had when he left it to come to this House. That is no doubt the desirable object which we all have in mind. While that objective is being attained, and while so much more work is being put on the Inland Revenue, it is only fair to ask that the lack of expedition which the 87 Inland Revenue displays should be met by the taxpayers getting interest on their money.
It is no argument to reply that what the taxpayer wants is his money. We all knew that before, but at least he should be entitled to have interest. I feel very
§ strongly that the answers which the Chancellor of the Exchequer has given are not good enough. I shall advise my hon. Friends to press the matter to a Division.
§ Question put, "That the Clause be read a Second time."
§ The Committee divided: Ayes. 264: Noes, 279.89
|Division No. 139.)||AYES||(6.13 p.m.|
|Aitken, W. T.||Eden, Rt. Hon. A||Lindsay, Martin|
|Alport, C. J. M.||Erroll, F. J.||Llewellyn, D.|
|Amery, Julian (Preston, N.)||Fisher, Nigel||Lloyd, Rt. Hon. G. (King's Norton)|
|Amory, Heathcoat (Tiverton)||Fletcher, Walter (Bury)||Lloyd, Selwyn (Wirral)|
|Arbuthnot, John||Fort, R||Lockwood, Lt.-Col. J. C.|
|Ashton, H. (Chelmsford)||Foster, John||Longden, Gilbert (Herts, S.W.)|
|Assheton, Rt. Hon. R. (Blackburn, W.)||Fraser, Hon. Hugh (Stone)||Low, A. R W.|
|Baker, P. A. D.||Fraser, Sir Ian (Morecambe & Lonsdale)||Lucas, P. B. (Brentford)|
|Baldock, It-Cmdr. J. M||Fyfe, Rt. Hon. Sir David Maxwell||Lucas-Tooth, Sir Hugh|
|Baldwin, A. E.||Gage, C. H.||Lyttelton, Rt. Hon. O|
|Banks, Col. C.||Galbraith, Cmdr. T. D. (Pollok)||McAdden, S. J.|
|Baxter, A. B.||Galbraith, T. G. D. (Hillhead)||McCorquodale, Rt. Hon. M S|
|Beamish, Maj. Tufton||Gammans, L D.||Mackeson, Brig. H. R.|
|Bell, R. M.||Garner-Evans, E. H (Denbigh)||McKie, J. H. (Galloway)|
|Bennett, Sir Peter (Edgbaston)||Gates, Maj. E. E.||Maclay, Hon. John|
|Bennett, Or. Reginald (Gosport)||Gomme-Duncan, Col. A||Maclean, Fitzroy|
|Bennett, William (Woodside)||Gridley, Sir Arnold||MacLeod, lain (Enfield, W.)|
|Bevins, J. R. (Liverpool, Toxteth)||Grimston, Hon. John (St. Albans)||MacLeod, John (Ross and Cromarty)|
|Birth, Nigel||Grimston, Robert (Westbury)||Macmillan, Rt. Hon. Harold (Bromley)|
|Bishop, F. P.||Hare, Hon. J. H. (Woodbridge)||Maitland, Cmdr. J. W.|
|Black, C. W.||Harris, Frederic (Croydon, N.)||Manningham-Buller, R. E|
|Boles, Lt.-Col. D. C. (Wells)||Harris, Reader (Heston)||Marlowe, A. A. H.|
|Boothby, R.||Harvey, Air Cdre. A. V. (Macclesfield)||Marples, A. E.|
|Bossom, A. C.||Harvey, Ian (Harrow, E.)||Marshall, Douglas (Bodmin)|
|Boyd-Carpenter, J. A||Harvie-Watt, Sir George||Maude, Angus (Ealing, S.)|
|Boyle, Sir Edward||Hay, John||Maude, John (Exeter)|
|Bracken, Rt. Hon. B||Head, Brig. A. H.||Maudling, R-|
|Braine, B. R.||Headlam, Lt.-Col. Rt. Hon. Sir Cuthbert||Medlicott, Brig. F|
|Braithwaite, Sir Albert (Harrow, W.)||Heald, Lionel||Meltor, Sir John|
|Braithwaite, Lt.-Cr. G. (Bristol, N.W.)||Heath, Edward||Molson, A. H. E.|
|Bromley-Davenport, Lt.-Col. W.||Henderson, John (Cathcart)||Monckton, Sir Walter|
|Brooke, Henry (Hampstead)||Hicks-Beach, Maj. W W.||Moore, Lt.-Col. Sir Thomas|
|Browne, Jack (Govan)||Higgs, J. M. C.||Morris, Hopkin (Carmarthen)|
|Buchan-Hepburn, P. G. T.||Hill, Dr. Charles (Luton)||Morrison, John (Salisbury)|
|Bullus, Wing Commander E E||Hill, Mrs. E. (Wythenshawe)||Morrison, Rt. Hon. W. S. (Cirencester)|
|Burden, F. A.||Hinchingbrooke, Viscount||Mott-Radclyffe, C. E|
|Butcher, H. W.||Hirst, Geoffrey||Nabarro, G.|
|Carr, Robert (Miteham)||Hollis, M. C.||Nkholls, Harmar|
|Channon, H.||Holmes, Sir Stanley (Harwich)||Nicholson, G.|
|Churchill, Rt. Hon. W. S.||Hope, Lord John||Nield, Basil (Chester)|
|Clarke, Col. Ralph (East Grinstead)||Hornsby-Smith, Miss P.||Noble, Cmdr. A. H. P|
|Clarke, Brig. Terence (Portsmouth, W.)||Horsbrugh, Rt. Hon. Florence||Nugent, G. R. H.|
|Colegate, A.||Howard, Gerald (Cambridgeshire)||Nutting, Anthony|
|Conant, Maj. R. J. E.||Howard, Greville (St. Ives)||Oakshott, H. D|
|Cooper, Sqn. Ldr. Albert (llford, S.)||Hudson, Sir Austin (Lewisham, N.)||Oday, G. W.|
|Cooper-Key, E. M,||Hudson, Rt. Hon. Robert (Southport)||O'Neill, Rt. Hon. Sir Hugh|
|Corbett, Lt.-Col. Uvedale (Ludlow)||Hudson, W. R. A. (Hull, N.)||Ormsby-Gore, Hon. W. D.|
|Craddock, Beresford (Spelthorne)||Hulbert, Wing Cmdr N. J||Orr, Capt. L. P. S.|
|Cranborne, Viscount||Hurd, A. R.||Orr-Ewing, Ian L. (Weston-super-Mare)|
|Crookshank, Capt. Rt. Hon. H. F. C.||Hutchinson, Geoffrey (llford, N.)||Osborne, C.|
|Crosthwaite-Eyre, Col. O. E.||Hutchison, Lt.-Com. Clark (E'b'rgh W.)||Peake, Rt. Hon. O.|
|Crouch, R. F.||Hutchison, Col. James (Glasgow)||Perkins, W. R. D.|
|Crowder, Capt. John (Finchley)||Hyde, Lt.-Col. H. M.||Peto, Brig. C. H. M|
|Crowder, Petre (Ruislip—Northwood)||Hylton-Foster, H. B.||Pickthorn, K.|
|Cundiff, F. W.||Jeffreys, General Sir George||Pitman, I. J.|
|Darling, Sir William (Edinburgh, S.)||Jennings, R.||Powell, J. Enoch|
|Davidson, Viscountess||Johnson, Howard (Kemptown)||Price, Henry (Lewisham, W.)|
|Davies, Nigel (Epping)||Jones, A. (Hall Green)||Prior-Palmer, Brig. O|
|de Chair, Somerset||Joynson-Hicks, Hon. L. W.||Profumo, J. D|
|De la Bere, R.||Kaberry, D.||Raikes, H. V|
|Deedes, W. F.||Kerr, H. W. (Cambridge)||Rayner, Brig. R|
|Dormer, P. W.||Lambert, Hon. G.||Redmayne, M.|
|Drayson, G. B.||Lancaster, Col. C. G||Remnant, Hon P|
|Drewe, C.||Langford-Holt, J.||Renton, D. L. M.|
|Dugdale, Maj. Sir T. (Richmond)||Law, Rt. Hon. R. K.||Roberts, Maj. Peter (Heeley)|
|Duncan, Capt. J. A. L.||Leather, E. H. C.||Robertson, Sir David (Caithness)|
|Duthie, W. S.||Legge-Bourke, Maj. E. A. H||Robinson, Roland (Blackpool, S.)|
|Eccles, D. M.||Lennox-Boyd, A. T.||Robson-Brown, W|
|Rodgers, John (Sevenoaks)||Stoddart-Scott, Col. M.||Vaughan-Morgan, J K|
|Roper, Sir Harold||Storey, S.||Vosper, D. F.|
|Ropner, Col. L.||Stuart, Rt. Hon. James (Moray)||Wade, D. W.|
|Russell, R. S.||Summers, G. S||Wakefield, Edward (Derbyshire, W,|
|Ryder, Cap). R. E. D||Sutcliffe, H.||Wakefield, Sir Waved (Marylebone),|
|Salter, Rt. Hon. Sir Arthur||Taylor, Charles (Eastbourne)||Walker-Smith, D. C|
|Sandys, Rt. Hon. D||Taylor, William (Bradford, N.)||Ward, Hon. George (Worcester)|
|Savory, Prof. D. L||Teeling, W.||Ward, Miss I. (Tynemouth)|
|Scott, Donald||Teevan. T. L.||Waterhouse, Capt. Rt Hon. C|
|Shepherd, William||Thomas, J. P. L. (Hereford)||Watkinson, H.|
|Smiles, Lt.-Col. Sir Walter||Thompson, Kenneth Pugh (Walton)||Webbe, Sir H. (London & Westminster)|
|Smithers, Peter (Winchester)||Thompson, Lt.-Cmdr R. (Croydon, W.)||Wheatley, Maj. M. J. (Poole)|
|Smihers, Sir Waldron (Orpington)||Thorneyoroft, Peter (Monmouth)||Williams, Charles (Torquay)|
|Smyth, Brig. J. G. (Norwood)||Thornton-Kemsley, Col C N||Williams, Gerald (Tonbridge)|
|Soames, Capt. C.||Thorp, Brig. R. A. F.||Wills, G|
|Spearman, A, C. M.||Tilney, John||Wilson, Geoffrey (Truro)|
|Spens, Sir Patrick (Kensington, S.)||Touche, G. C.||Winterton, Rt. Hon Earl|
|Stanley, Capt. Hon. Richard (N. Fylde)||Turner, H. F. L.||Wood, Hon. R.|
|Stevens, G. P.||Turton, R. H.||York, C.|
|Steward, W. A. (Woolwich, W.)||Tweedsmuir, Lady|
|Stewart, Henderson (Fife, E.)||Vane. W M F.||TELLERS FOR THE AYES:|
|Mr. Studholme and Mr. Digby.|
|Adams, Richard||Deer, G||Hudson, James (Ealing, N.)|
|Albu, A. H.||Delargy, H. J||Hughes, Emrys (S. Ayrshire)|
|Allen, Arthur (Bosworth)||Diamond, J.||Hughes, Hector (Aberdeen, N.)|
|Allen, Scholefield (Crewe)||Dodds, N. N.||Hughes, Moelwyn (Islington, N I|
|Anderson, Alexander (Motherwell)||Driberg, T. E. N.||Hynd, J. B (Attercliffe)|
|Anderson, Frank (Whitehaven)||Dugdale, Rt Hon. J. (W. Bromwich)||Irvine, A. J. (Edge Hill)|
|Awbery, S. S.||Dye, S.||Irving, W. J. (Wood Green>|
|Ayles, W. H.||Ede, Rt. Hon. J. C.||Isaacs, Rt. Hon G. A|
|Bacon, Miss Alice||Edwards, John (Brighouse)||Janner, B.|
|Baird, J.||Edwards, Rt. Hon. Ness (Caerphilly)||Jay, D. P. T|
|Balfour, A.||Edwards, W. J. (Stepney)||Jeger, George (Goole)|
|Barnes, Rt. Hon A J||Evans, Albert (Islington, S.W.)||Jeger, Dr. Santo (St. Pancras. S)|
|Bartley, P.||Evans, Edward (Lowestoft)||Jenkins, R. H,|
|Belienger, Rl. Hon. P. J||Evans, Stanley (Wednesbury)||Johnston, Douglas (Paisley)|
|Benn, Wedgwood||Ewart, R.||Jones, David (Hartlepool)|
|Benson, G.||Femyhough, E.||Jones, Frederick Elwyn (W. Ham S)|
|Bevan, Rt. Hon. A (Ebbw Vale)||Field, Capt. W J||Jones, Jack (Rotherham)|
|Bing, G H. C.||Finch, H. J||Jones, William Elwyn (Conway)|
|Blenkinsop, A||Fletcher, Eric (Islington, E)||Keenan, W|
|Blyton, W. R||Follick, M.||Kenyon, C.|
|Boardman, H||Foot, M. M||Key, Rt. Hon. C W|
|Booth, A.||Forman, J. C.||King, Dr. H. M|
|Bottomley, A. G||Fraser, Thomas (Hamilton)||Kinley, J.|
|Bowden, H. W.||Freeman, John (Watford)||Lang, Gordon|
|Bowles, F. G. (Nuneaton)||Freeman, Peter (Newport)||Lee, Frederick (Newton)|
|Braddock, Mrs. Elizabeth||Gaitskell, Rt. Hon H. T. N||Lee, Miss Jennie (Cannock)|
|Brook, Dryden (Halifax)||Ganley, Mrs. C. S.||Lever, Harold (Cheetham)|
|Brooks, T. J. (Normanton)||George, Lady Megan Lloyd||Lever, Leslie (Ardwick)|
|Broughton, Dr. A. D. D.||Gibson, C. W.||Lewis, Arthur (West Ham, N|
|Brown, Rt. Hon. George (Belper)||Gilzean, A.||Lewis, John (Bolton, W.)|
|Brown, Thomas (Ince)||Gooch, E. G||Lindgren, G. S.|
|Burton, Miss E.||Gordon-Walker, Rt. Hon. P. C.||Logan, D. G.|
|Butler, Herbert (Hackney, S)||Greenwood, Anthony (Rossendale)||Longden, Fred (Small Heath)|
|Callaghan, L. J.||Greenwood, Rt. Hon. Arthur (Wakefield)||McAllister, G|
|Carmichael, J.||Grenfell, Rt. Hon. D. R.||MacColl, J. E|
|Castle, Mrs. B. A||Grey, C F||McGhee, H G.|
|Champion, A. J.||Griffiths, David (Rother Valley)||McGovern, J.|
|Chetwynd, G R||Griffiths, Rt. Hon James (Llanelly)||McInnie, J.|
|Clunie, J||Griffiths, William (Exchange)||Mack, J. D.|
|Cocks, F. S.||Grimond, J.||McKay, John (Wallsend)|
|Coldrick, W.||Gunter, R, J.||Mackay, R. W. G (Reading, N.)|
|Collick, P.||Haire, John E. (Wycombe)||McLeavy, F.|
|Collindridge, F||Hale, Joseph (Rochdale)||MacMillan, Malcolm (Western Isles)|
|Cook, T. F.||Hale, Leslie (Oldham, W.)||McNeil, Rt. Hon. H.|
|Cooper, Geoffrey (Middlesbrough, W.)||Hall, Rt. Hon. Glenvil (Colne Valley)||MacPherson, Malcolm (Stirling)|
|Cooper, John (Deptford)||Hall, John (Gateshead. W.)||Mainwaring, W. H|
|Corbet, Mrs. Freda (Peckham)||Hamilton, W. W||Mallalieu, J. P. W (Huddersfield, E)|
|Cove, W. G.||Hardy, E. A||Mann, Mrs. Jean|
|Craddock, George (Bradford, S.)||Hargreaves, A||Manuel, A. C|
|Crosland, C. A. R.||Hastings, S.||Marquand, Rt. Hon H A|
|Grossman, R. H S||Hayman, F. H||Mathers, Rt. Hon G|
|Cullen, Mrs. A.||Henderson, Rt. Hn Arthur (Tipton)||Mayhew, C. P|
|Daines, P.||Harbison, Miss M.||Mellish, R. J|
|Dalton, Rt. Hon. H.||Hewitson, Capt. M.||Messer, F.|
|Darling, George (Hillsborough)||Hobson C. R.||Middleton, Mrs, L|
|Davies, A. Edward (Stoke, N.)||Holman, P.||Mikardo, Ian|
|Davies, Harold (Leek)||Holmes, Horace (Hemsworth)||Mitchison, G. R|
|Davies, Stephen (Merthyr)||Houghton, D||Moeran, E. W|
|de Freitas, Geoffrey||Hoy, J||Monslow, W|
|Moody, A. S.||Rhodes, H.||Ungoed-Thomas, Sir Lynn|
|Morgan, Dr. H. B||Richards, R.||Vernon, W. F.|
|Morley, R.||Roberts, Goronwy (Caernarvonshire)||Viant, S. P.|
|Morris, Percy (Swansea, W.)||Robertson, J. J. (Berwick)||Wallace, H. W.|
|Morrison, Rt. 'Hon. H. (Lewisham, S.)||Robinson, Kenneth (St. Pancras, N.)||Watkins, T. E.|
|Mori, D. L.||Rogers, George (Kensington, N.)||Webb, Rt. Hon. M. (Bradford, C.)|
|Moyle, A.||Royle, C.||Weitzman, D.|
|Mulley, F. W,||Shackleton, E. A. A.||Wells, Percy (Faversham)|
|Murray, J. D.||Shurmer, P. L. E.||Wells, William (Walsall)|
|Nally, W.||Silverman, Julius (Erdington)||West, D. G.|
|Neal, Harold (Bolsover)||Silverman, Sydney (Nelson)||Wheatley, Rt. Hon. John (Edinb'gh E.)|
|Noel-Baker, Rt. Hon. P. J||Simmons, C. J.||White, Mrs. Eirene (E. Flint)|
|Oldfield, W. H.||Slater, J.||White, Henry (Derbyshire, N.E.)|
|Oliver, G. H.||Smith, Ellis (Stoke, S.)||Whiteley, Rt. Hon. W.|
|Orbach, M.||Smith, Norman (Nottingham, S.)||Wigg, G.|
|Padley, W. E.||Sorensen, R. W.||Wilcock, Group Capt. C. A. B|
|Paget R. T.||Soskice, Rt. Hon. Sir Frank||Wilkes, L.|
|Paling, Rt. Hon. Wilfred (Dearne V'lly)||Sparks, J. A.||Willey, Frederick (Sunderland)|
|Paling, Will T. (Dewsbury)||Steele, T.||Willey, Octavius (Cleveland)|
|Pannell, T, C.||Stewart, Michael (Fulham, E.)||Williams, David (Neath)|
|Pargiter, G. A||Strauss, Rt. Hon. George (Vauxhall)||Williams, Rev. Llywelyn (Abertillery)|
|Parker, J.||Stross, Dr. Barnett||Williams, Ronald (Wigan)|
|Pearson, A.||Summerskill, Rt. Hon. Edith||Williams, Rt. Mon. Thomas (Don V'lly)|
|Pearl, T. F.||Sylvester, G. O.||Williams, W. T. (Hammersmith, S.)|
|Poole, C.||Taylor, Bernard (Mansfield)||Wilson, Rt. Hon. Harold (Huyton)|
|Popplewell, E.||Taylor, Robert (Morpeth)||Winterbottom, Ian (Nottingham, C.)|
|Porter, G.||Thomas, David (Aberdare)||Winterbottom, Richard (Brightside)|
|Price, Philips (Gloucestershire, W.)||Thomas, George (Cardiff)||Wise, F. J.|
|Proctor, W. T.||Thomas, lorwerth (Rhondda, W.)||Woodburn, Rt. Hon A|
|Pryde, D. J.||Thomas, Ivor Owen (Wrekin)||Woods, Rev. G. S|
|Pursey, Cmdr. H||Thorneycroft, Harry (Clayton)||Wyatt, W. L.|
|Rankin, J.||Thurtle, Ernest||Yates, V. F.|
|Rees, Mrs. D.||Timmons, J.|
|Reeves, J.||Tomney, F.||TELLERS FOR THE NOES:|
|Reid, William (Camlachie)||Turner-Samuels, M.||Mr. Harmon and Mr. Wilkins.|