§ (1) The first rate of purchase tax shall be sixteen and two-thirds per cent. of the wholesale value of the goods instead of twenty-five per cent. of that value, and Part I of the Eighth Schedule to the Finance Act, 1948 (as amended by subsequent enactments, and by orders of the Treasury under section twenty-one of that Act), shall have effect as if for the words "twenty-five per cent." wherever these words occur, there be substituted the words "sixteen and two-thirds per cent."
§ (2) The provisions of this section shall take effect as from the thirtieth day of September, nineteen hundred and fifty-four.—[Mr. Gaitskell.]
§ Brought up and read the First time.
§ Motion made, and Question put, "That the Clause be read a Second time."
§ The Committee divided: Ayes, 219; Noes, 265.
1055| Division No. 177.] | AYES | [11.17 p.m. | 
| Asland, Sir Richard | Blyton, W. R. | Coldrick, W. | 
| Adams, Richard | Boardman, H. | Corbet, Mrs. Freda | 
| Albu, A. H. | Bottomley, Rt. Han. A. G | Cove, W. G. | 
| Allen, Arthur (Bosworth) | Bowden, H. W. | Craddock, George (Bradford, S.) | 
| Allen, Scholefield (Crewe) | Bowles, F. G. | Crosland, C. A. R. | 
| Awbery, S. S. | Braddock, Mrs. Elizabeth | Crossman, R. H. S. | 
| Bacon, Miss Alice | Brockway, A. F. | Cullon, Mrs. A. | 
| Baird, J. | Broughton, Dr. A. D. D. | Dalton, Rt. Hon. H. | 
| Balfour, A. | Brawn, Rt. Hon. George (Belper) | Davies, Ernest (Enfield, E.) | 
| Bartley, P. | Broom, Thomas (Ince) | Davies, Harold (Leek) | 
| Bones, C. R. | Butler, Herbert (Hackney, S.) | Davies, Stephen (Merthyr) | 
| Bann, Hon. Wedgwood | Callaghan, L. J. | de Fraitas, Geoffrey | 
| Benson, G. | Carmichael, J. | Deer, G. | 
| Berwick, F | Castle, Mr. B. A | Delargy, H. J. | 
| Bing, G. H. C | Champion, A. J. | Dodds, N. N. | 
| Blackburn, F. | Chetwynd, G. R. | Donnelly, D. L. | 
| Blenkinsop, A | Clunie, J. | Driberg, T. E. N. | 
| Dugdale, Rt. Hon. John (W. Bromwich) | Jones, David (Hartlepool) | Roberts, Goronwy (Caernarvon) | 
| Ede, Rt. Hon. J. C. | Jones, T. W. (Merioneth) | Robinson, Kenneth (St. Pancras, N.) | 
| Edelman, M. | Keenan, W. | Ross, William | 
| Edwards, Rt. Hon. John (Brighouse) | King, Dr. H. M. | Royle, C. | 
| Edwards, W.J. (Stepney) | Lawson, G. M. | Shackleton, E. A. A | 
| Evans, Albert (Islington, S.W.) | Lee, Frederick (Newton) | Short, E. W. | 
| Evans, Edward (Lowestoft) | Lee, Miss Jennie (Cannock) | Shurmer, P. L. E. | 
| Evans, Stanley (Wednesbury) | Lever, Harold (Cheetham) | Silverman, Julius (Erdington) | 
| Fernyhough, E. | Lewis, Arthur | Silverman, Sydney (Nelson) | 
| Fienburgh, W | Lindgren, G. S | Simmons, C. J. (Brierley Hill) | 
| Finch, H. J. | Logan, D. G. | Skeffington, A. M, | 
| Fletcher, Eric (Islington, E.) | MacColl, J. E. | Slater, Mrs. H. (Stoke-on-Trent) | 
| Foot, M. M. | McGovern, J | Slater, J. (Durham, Sedgefield) | 
| Forman, J. C. | McKay, John (Wallsend) | Smith, Ellis (Stoke, S.) | 
| Fraser, Thomas (Hamilton) | McNeil, Rt. Hon. H. | Smith, Norman (Nottingham, S) | 
| Freeman, John (Watford) | MacPherson, Malcolm (Stirling) | Snow, J. W. | 
| Freeman, Peter (Newport) | Mainwaring, W. H. | Sorensen, R. W. | 
| Gaitskell, Rt. Hon. H. T. N | Mallalieu, E. L. (Brigg) | Soskice, Rt. Hon. Sir Frank | 
| Gibson, C. W. | Mallalieu, J. P. W. (Huddersfield, E.) | Sparks, J. A. | 
| Glanville, James | Mann, Mrs. Jean | Steele, T. | 
| Gordon Walker, Rt. Hon P C | Manuel, A. C. | Stokes, Rt. Hon. R. R | 
| Greenwood, Anthony | Mason, Roy | Strachey, Rt. Hon. J. | 
| Grey, C. F. | Mayhew, C. P. | Strauss, Rt. Hon. George (Vauxhall) | 
| Griffiths, David (Rother Valley) | Mellish, R. J. | Summerskill, Rt. Hon. E. | 
| Griffiths, Rt. Hon. James (Llanelly) | Mikardo, Ian | Swingler, S. T. | 
| Griffiths, William (Exchange) | Mitchison, G. R | Sylvester, G. O. | 
| Grimond, J. | Monslow, W | Taylor, Bernard (Mansfield) | 
| Hale, Leslie | Moody, A. S | Taylor, John (West Lothian) | 
| Hall, Rt. Hon. Glenvil (Colne Valley) | Morley, R. | Taylor, Rt. Hon. Robert (Morpeth) | 
| Hall, John T. (Gateshead, W) | Mulley, F. W | Thomas, Ivor Owen (Wrekin) | 
| Hamilton, W. W | Nally, W. | Thomson, George (Dundee, E) | 
| Hannan, W. | Noel-Baker, Rt. Hon. P J | Thornton, E. | 
| Hargreaves, A. | O'Brien, T. | Tommy, F. | 
| Harrison, J. (Nottingham, E.) | Oliver, G. H | Warbey, W. N. | 
| Hastings, S. | Orbach, M. | Watkins, T. E. | 
| Hayman, F. H. | Oswald, T. | Weitzman, D | 
| Healey, Denis (Leeds, S.E.) | Padley, W. E | Wells, William (Walsall) | 
| Henderson, Rt. Hon. A. (Rowley Regis) | Paget, R. T. | West, D. G. | 
| Herbison, Miss M. | Paling, Will T. (Dewsbury) | Wheeldon, W. E. | 
| Hewitson, Capt. M | Palmer, A. M. F | White, Mrs. Eirene (E. Flint) | 
| Hobson, C. R. | Pargiter, G. A | White, Henry (Derbyshire, N.E.) | 
| Holman, P. | Parker, J. | Wigg, George | 
| Holmes, Horace | Parkin, B. T | Wilcock, Group Capt. C. A. B. | 
| Houghton, Douglas | Pearson, A. | Willey, F. T. | 
| Hudson, James (Ealing, N.) | Peart, T. F. | Williams, David (Neath) | 
| Hughes, Emrys (S. Ayrshire) | Plummer, Sir Leslie | Williams, Rev. Llywelyn (Abertillery) | 
| Hughes, Hector (Aberdeen, N) | Popplewell, E. | Williams, W. R. (Droylsden) | 
| Hynd, J. B. (Attercliffe) | Porter, G. | Williams, W. T. (Hammersmith, S.) | 
| Irvine, A. J. (Edge Hill) | Price, J. T. (Westhoughton) | Willis, E. G. | 
| Isaacs, Rt. Hon. G. A | Price, Philips (Gloucestershire, W.) | Winterbottom, Richard (Brightside) | 
| Janner, B. | Proctor, W. T. | Woodburn, Rt. Hon. A | 
| Jay, Rt. Hon. D. P. T | Pryde, D. J. | Wyatt, W. L. | 
| Jeger, George (Goole) | Pursey, Cmdr. H | Yates, V. F. | 
| Jeger, Mrs. Lena | Rankin, John | Younger, Rt. Hon. K. | 
| Jenkins, R. H. (Stechford) | Reid, William (Camlachie) | |
| Johnson, James (Rugby) | Robens, Rt. Hon. A. | TELLERS FOR THE AYES: | 
| Johnston, Douglas (Paisley) | Roberts, Albert (Normanton) | Mr. Wallace and Mr. Rogers. | 
| NOES | ||
| Aitken, W. T. | Boyle, Sir Edward | Crouch, R. F. | 
| Allan, R. A. (Paddington, S.) | Braine, B. R. | Crowder, Sir John (Finchley) | 
| Alport, C. J. M. | Braithwaite, Sir Gurney | Crowder, Petre (Ruislip—Northwood) | 
| Amery, Julian (Preston, N.) | Bromley-Davenport, Lt.-Col. W. H | Darling, Sir William (Edinburgh, S.) | 
| Amory, Rt. Hon. Heathcoat (Tiverton) | Brooke, Henry (Hempstead) | Davidson, Viscountess | 
| Anstruther-Gray, Major W. J. | Brooman-White, R. C. | Deedes, W. F. | 
| Arbuthnot, John | Browne, Jack (Govan) | Digby, S. Wingfield | 
| Assheton, Rt. Hen. R. (Blackburn, W.) | Buchan-Hepburn, Rt. Hon. P. G. T | Dodds-Parker, A. D | 
| Astor, Hon. J. J. | Bullard, D. G. | Donaldson, Cmdr. C. E. McA. | 
| Baldock, Lt.-Cmdr. J. M. | Bullus, Wing Commander E. E. | Doughty, C. J. A. | 
| Baldwin, A. E. | Burden, F. F. A. | Douglas-Hamilton, Lord Malcolm | 
| Baxter, Sir Beverley | Butcher, Sir Herbert | Drayton, G. B. | 
| Beach, Maj. Hicks | Butler, Rt. Hon. R. A. (Saffron Walden) | Dugdale, Rt. Hon. Sir T. (Richmond) | 
| Bell, Philip (Bolton, E.) | Campbell, Sir David | Duncan, Capt. J. A. L. | 
| Bell, Ronald (Bucks, S.) | Gary, Sir Robert | Duthie, W. S. | 
| Bennett F. M. (Reading, N.) | Channon, H. | Eden, J. B. (Bournemouth, Wool) | 
| Bennett, Dr. Reginald (Gosport) | Clarke, Col. Ralph (East Grinstead) | Elliot, Rt. Hon. W. I. | 
| Bennett, William (Woodside) | Clarke, Brig. Terence (Portsmouth, W) | Erroll, F. J. | 
| Bevins, J. R. (Toxteth) | Cole, Norman | Finlay, Graeme | 
| Birch, Nigel | Colegate, W. A. | Fisher, Nigel | 
| Bishop, F. P. | Conant, Maj. Sir Roger | Fletcher-Cooke, C. | 
| Black, C. W. | Cooper, Son. Ldr. Albert | Ford, Mrs. Patricia | 
| Boothby, Sir R. J. G. | Cooper-Key, E. M. | Fort, R. | 
| Bossom, Sir A. C. | Craddock, Beresford (Spelthorne) | Foster, John | 
| Boyd-Carpenter, Rt. Hon. J. A. | Crosthwaite-Eyre, Col. O. E. | Fraser, Hon. Hugh (Stone) | 
| Fraser, Sir Ian (Morecambe & Lonsdale) | Macdonald, Sir Peter | Russell, R. S. | 
| Galbraith, Rt. Hon. T. D. (Pollok) | Mackeson, Brig. Sir Harry | Ryder, Capt. R. E. D. | 
| Galbraith, T. G. D. (Hillhead) | McKibbin, A. J. | Sandys, Rt. Hon. D. | 
| George, Rt. Hon. Maj. G. Lloyd | Mackie, J. H. (Galloway) | Schofield, Lt.-Col. W. | 
| Glover, D. | Maclay, Rt. Hon. John | Scott, R. Donald | 
| Godber, J. B. | Maclean, Fitzroy | Scott-Miner, Cmdr. R. | 
| Gough, C. F. H. | Macleod, Rt. Hon. Iain (Enfield, W.) | Shepherd, William | 
| Gower, H. R. | Macmillan, Rt. Hon. Harold (Bromley) | Simon, J. E. S. (Middlesbrough, W.) | 
| Graham, Sir Fergus | Macpherson, Niall (Dumfries) | Smithers, Peter (Winchester) | 
| Grimston, Hon. John (St. Albans) | Maitland, Comdr. J. F W (Horncastle) | Smithers, Sir Waldron (Orpington) | 
| Grimston, Sir Robert (Westbury) | Maitland, Patrick (Lanark) | Smyth, Brig. J. G. (Norwood) | 
| Hall, John (Wycombe) | Manningham-Buller, Rt. Hn. Sir Reginald | Snadden, W. McN. | 
| Hare, Hon. J. H. | Markham, Major Sir Frank | Spearman, A. C M. | 
| Harris, Frederic (Croydon, N.) | Marlowe, A. A. H. | Speir, R. M. | 
| Harris, Reader (Helton) | Marples, A. E. | Spence, H. R. (Aberdeenshire, W.) | 
| Harrison, Col. J. H. (Eye) | Marshall, Douglas (Bodmin) | Spens, Rt. Hon. Sir P. (Kensington, S.) | 
| Harvey, Air Cdre. A. V. (Macclesfield) | Maude, Angus | Stanley, Capt. Hon. Richard | 
| Harvey, Ian (Harrow, E.) | Maudling, R. | Stevens, Geoffrey | 
| Hay, John | Maydon, Lt.-Comdr. S L. C | Steward, W. A. (Woolwich, W.) | 
| Head, Rt. Hon. A. H. | Medlicott, Brig. F. | Stewart, Henderson (Fife, E) | 
| Heald, Rt. Hon. Sir Lionel | Mellor, Sir John | Stoddart-Scott, Col. M. | 
| Heath, Edward | Molson, A. H. E. | Storey, S. | 
| Henderson, John (Cathcart) | Monckton, Rt. Hon. Sir Walter | Strauss, Henry (Norwich, S.) | 
| Higgs, J. M. C. | Moore, Sir Thomas | Stuart, Rt. Hon. James (Moray) | 
| Hill, Dr. Charles (Luton) | Morrison, John (Salisbury) | Studholme, H. G. | 
| Hill, Mrs. E. (Wythenshawe) | Mott-Radclyffe, C. E. | Summers, G. S. | 
| Hirst, Geoffrey | Nabarro, G. D. N. | Sutcliffe, Sir Harold | 
| Holland-Martin, C. J | Neave, Airey | Taylor, Sir Charles (Eastbourne) | 
| Hollis, M. C. | Nicholls, Harmar | Taylor, William (Bradford, N.) | 
| Hope, Lord John | Nicholson, Godfrey (Farnham) | Teeling, W. | 
| Hopkinton, Rt. Hon. Henry | Noble, Comdr. A. H. P. | Thomas, Rt. Hon. J. P. L. (Hereford) | 
| Horobin, I. M. | Nugent, G. R. H. | Thomas, Leslie (Canterbury) | 
| Horsbrugh, Rt. Hon. Florence | Nutting, Anthony | Thompson, Kenneth (Walton) | 
| Howard, Hon. Greville (St. Ives) | Oakshott, H. D. | Thompson, Lt.-Cdr. R. (Croyden, W.) | 
| Hudson, Sir Austin (Lewisham, N.) | Odey, G. W. | Thorneycroft, Rt. Hn. Peter (Monmouth) | 
| Hulbert, Wing Cdr. N. J. | O'Neill, Hon. Phelim (Co. Antrim, N.) | Thornton-Kemsley, Col. C. N. | 
| Hutchison, Sir Ian Clark (E'b'rgh, W.) | Ormsby-Gore, Hon. W. D. | Tilney, John | 
| Hyde, Lt.-Col. H. M. | Orr, Capt. L. P. S. | Touche, Sir Gordon | 
| Hylton-Foster, H. B. H. | Orr-Ewing, Charles Ian (Hendon, N.) | Turner, H. F. L. | 
| Iremonger, T. L. | Osborne, C. | Turton, R. H. | 
| Jenkins, Robert (Dulwich) | Page, R. G. | Tweedsmuir, Lady | 
| Johnson, Eric (Blackley) | Peake, Rt. Hon. O. | Vane, W. M. F. | 
| Johnson, Howard (Kemptown) | Perkins, Sir Robert | Vaughan-Morgan, J. K. | 
| Jones, A. (Hall Green) | Peto, Brig. C. H. M. | Vosper, D. F. | 
| Joynson-Hicks, Hon. L. W | Pickthorn, K. W. M | Wakefield, Edward (Derbyshire, W.) | 
| Kaberry, D. | Pilkington, Capt. R. A | Wakefield, Sir Wavell (St. Marylebone) | 
| Kerby, Capt. H. B | Pitman, I. J. | Walker-Smith, D. C. | 
| Kerr, H. W. | Pitt, Miss E. M. | Wall, Major Patrick | 
| Lambert, Hon. G. | Powell, J. Enoch | Ward, Hon. George (Worcester) | 
| Lambton, Viscount | Price, Henry (Lewisham, W.) | Ward, Miss I. (Tynemouth) | 
| Lancaster, Col. C. G. | Prior-Palmer, Brig. O. L | Waterhouse, Capt. Rt. Hon. C. | 
| Langford-Holt, J. A. | Profumo, J. D. | Watkinson, H. A. | 
| Leather, E. H. C. | Raikes, Sir Victor | Webbe, Sir H. (London & Westminster) | 
| Legge-Bourke, Maj. E. A. H. | Rayner, Brig. R. | Wellwood, W. | 
| Legh, Hon. Peter (Petersfield) | Redmayne, M. | Williams, Rt. Hon. Charles (Torquay) | 
| Linstead, Sir H. N. | Rees-Davies, W. R | Williams, Sir Herbert (Croydon, E.) | 
| Llewellyn, D. T. | Remnant, Hon. p. | Williams, Paul (Sunderland, S.) | 
| Lloyd, Rt. Hon. G. (King's Norton) | Renton, D. L. M. | Williams, R. Dudley (Exeter) | 
| Lockwood, Lt.-Col. J. C | Ridsdale, J. E. | Wilson, Geoffrey (Truro) | 
| Longden, Gilbert | Roberts, Peter (Heeley) | Wood, Hon. R. | 
| Low, A. R. W. | Robertson, Sir David | |
| Lucas, Sir Jocelyn (Portsmouth, S.) | Robinson, Sir Roland (Blackpool, S.) | |
| Lucas, P. B. (Brentford) | Robson-Brown, W. | TELLERS FOR THE NOES: | 
| Lucas-Tooth, Sir Hugh | Rodgers, John (Sevenoaks) | Sir Cedric Drewe and Mr. Wills. | 
| McAdden, S. J. | Roper, Sir Harold | 
Question put, and agreed to.