§ REPORT [6th April]
§ Resolutions reported.
§ Question, "That this House doth agree with the Committee in the said Resolutions," put forthwith on each Resolution, pursuant to Standing Order No. 86 (Ways and Means Motions and Resolutions).
1194§ [For particulars of Resolutions, see OFFICIAL REPORT, 6th April, 1954; Vol. 526, c. 227–233.]
§ Fifteenth Resolution—Estate duty (business assets)—read a Second time.
§ Question put, "That this House doth agree with the Committee in the said Resolution."
§ The House divided: Ayes, 277: Noes, 233.
1197| Division No. 73.] | AYES | [5.50 p.m. |
| Aitken, W. T. | Douglas-Hamilton, Lord Malcolm | Iremonger, T. L. |
| Allan, R, A. (Paddington, S.) | Drayton, G, B. | Jenkins, Robert (Dulwich) |
| Alport, C. J. M. | Dugdale, Rt. Hon. Sir T. (Richmond) | Jennings, Sir Roland |
| Amory, Rt. Hon. Heathcoat (Tiverton) | Duncan, Capt. J. A. L. | Johnson, Erie (Blackley) |
| Anstruther-Gray, Major W. J. | Duthie, W. S. | Johnson, Howard (Kemptown) |
| Arbuthnot, John | Ecoles, Rt. Hon. Sir D. M. | Jones, A. (Hall Green) |
| Assheton, Rt. Hon. R. (Blackburn, W.) | Eden, Rt. Hon. A. | Joynson-Htcks, Hon. L. W. |
| Astor, Hon. J. J. | Eden, J. B. (Bournemouth, West) | Kaberry, D. |
| Baldock, Lt.-Cmdr. J. M. | Elliot, Rt. Hon. W. E. | Kerby, Capt. H. J |
| Baldwin, A. E. | Erroll, F. J. | Kerr, H. W. |
| Banks, Col. C. | Fell, A. | Lambert, Hon. G. |
| Barlow, Sir John | Finlay, Graeme | Lambton, Viscount |
| Baxter, A. B. | Fisher, Nigel | Lancaster, Col. C. G. |
| Beach, Maj. Hicks | Fleetwood-Hesketh, R. F. | Langford-Holt, J. A. |
| Bell, Philip (Bolton, E.) | Fletoher-Cooke, C. | Leather, E. H. C. |
| Bell, Ronald (Bucks, S.) | Fort, R. | Legge-Bourke, Maj. E. A. H. |
| Bennett, F. M. (Reading, N.) | Foster, John | Legh, Hon. Peter (Petersfield) |
| Bennett, Dr. Reginald (Gosport) | Fraser, Hon. Hugh (Stone) | Lindsay, Martin |
| Bennett, William (Woodside) | Fraser, Sir Ian (Morecambe & Lonsdale) | Linstead, Sir H. N. |
| Bevins, J R. (Toxleth) | Fyfe, Rt. Hon. Sir David Maxwell | Llewellyn, D. T. |
| Birch, Nigel | Galbraith, Rt. Hon. T. D. (Pollok) | Lloyd, Rt. Hon. G. (King's Norton) |
| Bishop, F. P. | Galbraith, T. G. D. (Hillhead) | Lloyd, Rt. Hon. Selwyn (Wirrall) |
| Black, C. W. | Gammans, L. D. | Lockwood, Lt.-Col. J. C. |
| Boothby, sir R. J. G | Gamer-Evans, E. H. | Low, A. R. W. |
| Bowen, E. R. | Glover, D. | Lucas, Sir Jocelyn (Portsmouth, S.) |
| Boyd-Carpenter, Rt. Hon. J. A. | Godber, J. B. | Lucas, P. B. (Brentford) |
| Boyle, Sir Edward | Gomme-Duncan, Col. A. | Lucas-Tooth, Sir Hugh |
| Braine, B. R. | Gough, C. F. H. | Lyttelton, Rt. Hon. O. |
| Braithwaite, Sir Albert (Harrow, W.) | Cower, H. R. | McAdden, S. J. |
| Braithwaite, Sir Gurney | Graham, Sir Fergus | McCallum, Major D. |
| Bromley-Davenport, Lt.-Col. W. H | Grimston, Hon. John (St. Albans) | McCorquodale, Rt. Hon. M. S |
| Brooke, Henry (Hampstead) | Grimston, Sir Robert (Westbury) | Macdonald, Sir Peter |
| Brooman-White, R. C. | Hall, John (Wycombe) | Mackeson, Brig. Sir Harry |
| Bullard, D. G. | Harden, J. R. E. | McKibbin, A. J. |
| Burden, F. F. A. | Hare, Hon. J. H. | Mackie, J. H. (Galloway) |
| Butcher, Sir Herbert | Harris, Reader (Heston) | Maclay, Rt. Hon. John |
| Campbell, Sir David | Harrison, Col. J. H. (Eye) | MacLeod, John (Ross and Cromarty) |
| Carr, Robert | Harvey, Ian (Harrow, E.) | Macmillan, Rt. Hon. Harold (Bromley) |
| Cary, Sir Robert | Harvie-Watt, Sir George | Macpherson, Niall (Dumfries) |
| Channon, H. | Hay, John | Maitland, Comdr. J. F. W. (Hornastle) |
| Churohill, Rt. Hon. Sir Winston | Heald, Rt. Hon. Sir Lionel | Maitland, Patrick (Lanark) |
| Clarke, Col. Ralph (East Grinstead) | Heath, Edward | Manningham-Buller, Sir R. E. |
| Clarke, Brig. Terence (Portsmouth, W.) | Henderson, John (Cathcart) | Marlowe, A. A. H. |
| Cole, Norman | Higgs, J. M. C. | Marples, A. E. |
| Colegate, W. A. | Hill, Dr. Charles (Luton) | Marshall, Douglas (Bodmin) |
| Conant, Maj. R. J. E. | Hinohingbrooke, Viscount | Maude, Angus |
| Cooper, Sqn. Ldr. Albert | Hirst, Geoffrey | Maudling, R. |
| Cooper-Key, E. M. | Holland-Martin, C. J. | Maydon, Lt.-Comdr. S. L. C. |
| Craddock, Beresford (Spelthorne) | Hollis, M. C. | Medllcott, Brig. F. |
| Crookshank, Capt. Rt. Hon. H. F. C. | Hope, Lord John | Mellor, Sir John |
| Crosthwaite-Eyre, Col. O. E. | Hopkinson, Rt. Hon. Henry | Molson, A. H. E. |
| Crouch, R. F. | Hornsby-Smith, Miss M. P. | Monckton, Rt. Hon. Sir Walter |
| Crowder, Sir John (Finchley) | Horobin, I. M- | Moore, Sir Thomas |
| Darling, Sir William (Edinburgh, S.) | Horsbrugh, Rt. Hon. Florence | Morrison, John (Sallsbury) |
| Davidson, Viscountess | Howard, Gerald (Cambridgeshire) | Mott-Radclyffe, C. E. |
| Davies, Rt. Hn. Clement (Montgomery) | Howard, Hon. Greville (St. Ives) | Nabarro, G. D. N. |
| De la Bére, Sir Rupert | Hudson, Sir Austin (Lewisham, N.) | Neave, Airey |
| Deedes, W. F. | Hudson, W. R. A. (Hull, N.) | Nicholis, Harmar |
| Digby, S. Wingfield | Kurd, A. R. | Nicholson, Godfrey (Farnham) |
| Dodds-Parker, A. D. | Hutchrson, Sir Ian Clark (E'b'rgh, W.) | Nicolson, Nigel (Bournemouth, E.) |
| Donaldson, Cmdr. C. E. McA. | Hutchison, James (Scotstoun) | Nield, Basil (Chester) |
| Doughty, C. J. A. | Hylton-Foster, H. B. H. | Noble, Cmdr. A. H. P. |
| Nugent, G. R. H. | Russell, R. S. | Thompson, Kenneth (Walton) |
| Nutting, Anthony | Ryder, Capt. R. E. O. | Thompson, Lt.-Cdr. R. (Croydon, W.) |
| Oakshott, H. D. | Savory, Prof. Sir Douglas | Thorneycroft, Rt. Hn. Peter (Monmouth) |
| Odey, G. W. | Schofield, Lt.-Col. W. | Thornton-Kemsley, Co). C. N. |
| O'Neill, Hon. Phelim (Co. Antrim, N.) | Scott, R. Donald | Tilney, John |
| Orr, Capt. L. P. S. | Scott-Miller, Comdr. R. | Toucha, sir Gordon |
| Orr-Ewing, Charles Ian (Hendon, N.) | Shepherd, William | Turner, H. F. L. |
| Osborne, C. | Simon, T. E. S. (Middlesbrough, W.) | Turton, R. H. |
| Page, R. G. | Smithers, Peter (Winchester) | Tweedsmuir, Lady |
| Peake, Rt. Hon. O. | Smithers, Sir Watdron (Orpington) | Vans, W. M. F. |
| Peto, Brig. C. H M. | Smyth, Brig. J. G. (Norwood) | Vaughan-Morgan, J. K. |
| Peyton, J. W. W. | Snadden, W. McN. | Vosper, D. F. |
| Pilkington, K. W. M. | Soames, Capt. C | Wakefield, Edward (Derbyshire, W.) |
| Pilkington, Capt R. A. | Spearman, A. C. M. | Walker-Smith, D. C. |
| Pitman, I. J. | Spier, R. M. | Wall, P. H. B. |
| Pitt, Miss EM. | Spence, H. R. (Aberdeenshire, W.) | Ward, Hon. George (Worcester) |
| Powell, J. Enoch | Stanley, Capt. Hon. Richard | Waterhouse, Capt. Rt. Hon. C. |
| Price, Henry (Lewisham, W.) | Stevens, G. P. | Watkinson, H. A. |
| Prior-Palmer, Brig. O. L. | Steward, W. A. (Woolwich, W.) | webbe, Sir H. (London & Westminster) |
| Profumo, J. D. | Stewart, Henderson (Fife, E.) | Wellwood, W. |
| Raikes, Sir Victor | Stoddart-Scott, Col. M. | Williams, Rt. Hon. Charles (Torquay) |
| Ramsden, J. E. | Storey, S. | Williaim, Sir Herbert (Croydon, E.) |
| Rayner, Brig. R. | Strauss, Henry (Norwich, S.) | Williams, Paul (Sunderland, S.) |
| Redmayne, M. | Stuart, Rt. Hon. James (Moray) | Williams, R. Dudley (Exeter) |
| Rees-Davies, W. R. | Studholme, H. G. | Wills, G. |
| Remnant, Hon. P. | Summers, G. S. | Wilson, Geoffrey (Truro) |
| Renton, D. L. M. | Sutcliffe, Sir Harold | Wood, Hon. R. |
| Ridsdale, J. E. | Taylor, Sir Charles (Eastbourne) | |
| Roberts, Peter (Heeley) | Taylor, William (Bradford, N.) | TELLERS FOR THE AYES: |
| Robertson, Sir David | Thomas, Rt. Hon. J. P. L. (Hereford) | Mr. Buchan-Hepburn and |
| Rodgers, John (Sevenoaks) | Thomas, Leslie (Canterbury) | Sir Cedric Drewe. |
| Roper, Sir Harold | Thomas, P. J. M. (Conway) | |
| NOES | ||
| Acland, Sir Richard | Davies, Stephen (Merthyr) | Jay, Rt. Hon. D. P. T. |
| Adams, Richard | de Freitas, Geoffrey | Jeger, George (Goole) |
| Albu, A. H. | Deer, G. | Jeger, Mrs. Lena |
| Allen, Arthur (Bosworth) | Delargy, H. J. | Jenkins, R. H. (Stechford) |
| Anderson, Frank (Whitehaven) | Dodds, N. N. | Jones, David (Hartlepool) |
| Attlee, Rt. Hon. C. R. | Donnelly, D. L. | Jones, Frederick Elwyn (West Ham, S.) |
| Awbery, S. S. | Dugdale, Rt. Hon. John CW. Bromwich) | Jones, Jack (Rotherham) |
| Bacon, Miss Alice | Ede, Rt. Hon. J. C. | Keenan, W. |
| Baird, J, | Edwards, Rt. Hon. Ness (Caerphilly) | Kenyon, C. |
| Balfour, A. | Edwards, W J. (Stepney) | Key, Rt. Hon. C. W. |
| Barnes, Rt. Hon. A. J | Evans, Albert (Islington, S.W.) | King, Dr. H. M. |
| Bartley, P. | Evans, Edward (Lowestoft) | Lee, Frederick (Newton) |
| Bence, C R. | Evans, Stanley (Wednesbury) | Lever, Leslie (Ardwick) |
| Benn, Hon. Wedgwood | Fernyhough, E. | Lewis, Arthur |
| Beswick, F. | Fienburgh, W | Lindgren, G. S. |
| Bevan, Rt. Hon. A. (Ebbw Vale) | Finch, H. J. | Lipton, Lt.-Col. M |
| Bing, G H. C. | Fletcher, Eric (Islington, E.) | Logan, D. G. |
| Blackburn, F. | Foliick, M. | MacColl, J. E. |
| Blenkinsop, A. | Forman, J. C. | McGhee, H. G |
| Blyton, W. R. | Gaitskell, Rt Hon. H T. N. | McGovern, J |
| Boardman, H. | Gibson, C. W. | Mclnnes, J. |
| Bottomley, Rt. Hon A. G | Gordon Walker, Rt. Hon. P. C. | McKay, John (Wallsend) |
| Bowden, H. W. | Greenwood, Anthony (Rossendale) | McLeavy, F. |
| Bowles, F. G. | Grey, C. F. | MacMillan, M. K. (Western Isles) |
| Brockway, A. F. | Griffiths, David (Rot her Valley) | McNeil, Rt. Hon. H. |
| Brook, Dryden (Halifax) | Griffiths, Rt. Hon. James (Llanelly) | Mallalieu, J. P. W. (Huddersfield, E.) |
| Broughton, Dr. A. D. D. | Hall, Rt. Hon. Glenvil (Colne Valley) | Mann, Mrs. Jean |
| Brown, Rt. Hon. George (Belper) | Hall, John T. (Gateshead, W.) | Manuel, A. C. |
| Brown, Thomas (Ince) | Hamilton, W. W | Marquand, Rt. Hon. H. A |
| Burke, W. A. | Hardy, E. A. | Mason, Roy |
| Burton, Miss F. E. | Hargreaves, A | Mayhew, C. P. |
| Butler, Herbert (Hackney, S.) | Hastings, S. | Messer, Sir F. |
| Callaghan, L. J. | Hayman, F. H. | Mikardo, Ian |
| Carmichael, J. | Henderson, Rt. Hon. A. (Rowley Regis) | Mitchison, G. R. |
| Champion, A. J. | Herbrson, Miss M. | Monslow, W. |
| Chapman, W. D. | Hewitson, Capt. M. | Moody, A. S. |
| Chetwynd, G. R. | Hobson, C. R | Morgan, Dr. H. B. W. |
| Clunie, J. | Holman, P. | Morley, R |
| Collick, P. H. | Holmes, Horace | Morris, Percy (Swansea, W) |
| Corbet, Mrs. Freda | Houghton, Douglas | Morrison, Rt. Hon. H. (Lewisham, S.) |
| Cove, W. G. | Hoy, J. H. | Mort, D. L. |
| Craddock, George (Bradford, S.) | Hudson, James (Ealing, N.) | Moyle, A. |
| Crosland, C. A. R. | Hughes, Cledwyn (Anglesey) | Mulley, F. W. |
| Crossman, R. H. S. | Hughes, Emrys (S. Ayrshire) | Murray, J. D. |
| Daines, P. | Hynd, H. (Acorington) | Nally, W. |
| Dalton, Rt. Hon. H. | Hynd, J. B. (Atteroliffe) | Neal, Harold (Bolsover) |
| Darling, George (Hillsborough) | Irvine, A. J. (Edge Hill) | Noel-Baker, Rt. Hon. P. J. |
| Davies, Ernest (Enfield, E.) | Irving, W J. (Wood Green) | Oldfield, W. H. |
| Davies, Harold (Leek) | Janner, B | Oliver, G. H |
| Orbach, M. | Royle, C. | Tomney, F. |
| Oswald, T. | Shackleton, E. A. A. | Turney-Samuels, M. |
| Padley, W. E. | Shinwell, Rt. Hon. E | Ungeed-Thoma, Sir Lynn |
| Paget, R. T. | Short, E. W. | Usborne, H. C. |
| Paling, Rt. Hon. W. (Dearne Valley) | Shurmer, P. L. E. | Viant, S. P. |
| Paling, Will T. (Dewsbury) | Silverman, Julius (Erdington) | Warbey, W. N. |
| Palmer, A. M. F. | Silverman, Sydney (Nelson) | Watkins, T. E. |
| Pannell, Charles | Simmons, C. J. (Brierley Hill) | Webb, Rt. Hon. M. (Bradferd, C.) |
| Pargiter, G. A. | Skeffington, A. M. | Weitzman, D. |
| Parker, J. | Slater, J. (Durham, Sedgefield) | Wells, Percy (Faversham) |
| Parkin, B. T. | Smith, Ellis (Stoke, S.) | West, D. G. |
| Pearson, A. | Smith, Norman (Nottingham, S.) | Wheeldon, W. E. |
| Peart, T. F. | Sorensen, R. W. | White, Mrs. Eirene (E. Flint) |
| Plummer, Sir Leslie | Seskics, Rt. Hon. Sir Frank | Whitley, Rt. Hon. W. |
| Popplewell, E. | Sparks, J. A. | Wigg, George |
| Porter, G. | Steele, T. | Wilkins, W. A. |
| Price. J. T. (Westhoughten) | Stewart, Michael (Fulham, E.) | Willey, F. T. |
| Price, Philips (Gloucestershire, W.) | Starchey, Rt. Hon. J. | Williams, David (Neath) |
| Proctor, W. T. | Strauss, Rt. Hon. George (Vauxhall) | Williams, Rt. Hon, Thomas (Don V'll'y) |
| Pryde, D. J. | Swingler, S. T. | Williams, W. R. (Droyisden) |
| Pursey, Cmdr. H. | Sylvester, G. O. | Wilson, Rt. Hon. Harold (Huyton) |
| Reeves, J. | ||
| Reid, Thomas (Swindon) | Taylor, Bernard (Mansfield) | Winterbottom, Richard (Brightside) |
| Reid, William (Camiachie) | Taylor, John (West Lothian) | Woodburn, Rt. Hon. A. |
| Richards, R. | Taylor, Rt. Hon. Robert (Morpeth) | Wyatt, W. L. |
| Robens, Rt. Hon. A. | Thomas, George (Cardiff) | Yates, V. F. |
| Roberts, Albert (Normanton) | Thomas, Iorwerth (Rhondda, W.) | Younger, Rt. Hon. K. |
| Roberts, Goronwy (Caernarvon) | Thomas, Ivor Owen (Wrekin) | |
| Robinson, Kenneth (St. Pancras, N.) | Thomson, George (Dundee, E.) | TELLERS FOR THE NOES: |
| Ross, William | Thornton, E. | Mr. James Johnson and |
| Mr. Wallace |
Question, "That this House doth agree with the Committee in the said Resolution," put forthwith, pursuant to Standing Order No. 86 (Ways and Means Motions and Resolutions), and agreed to.