§ (1) On and after the sixth day of August, nineteen hundred and fifty-six, hydrocarbon oil produced from shale mined in Scotland shall be exempted from excise duty; and accordingly on and after that date Section two of the Finance Act, 1950 (which imposes a duty on hydrocarbon oils) shall have effect with the addition at the end of subsection (2) of that section of the following words, that is to say, "or
§ "(c) to oils produced from shale mined in Scotland".
36§ (2) The power of the Commissioners of Customs and Excise to make regulations under Section one hundred and ninety-eight of the Customs and Excise Act, 1952 (which empowers those Commissioners to make regulations relating to hydrocarbon oils) shall include power to make such regulations as appear to the Commissioners to be required to give effect to the last foregoing subsection.
§ (3) Where excise duty has been charged before or after the passing of this Act and by virtue of this section no such duty should have been charged, or the duty should have been charged at the lower rate than that at which it was in fact charged, the person by whom the duty was paid shall be entitled to repayment of the amount of the overcharge.—[Mr. J. Taylor.]
§ Brought up, and read the First time.
§ Motion made, and Question put, That the Clause be read a Second time:—
§ The Committee divided: Ayes 175, Noes 240.
39| Division No. 229.] | AYES | [3.35 p.m. |
| Albu, A. H. | Greenwood, Anthony | McInnes, J. |
| Allaun, Frank (Salford, E.) | Grey, C. F. | McKay, John (Wallsend) |
| Allen, Arthur (Bosworth) | Griffiths, David (Rother Valley) | McLeavy, Frank |
| Allen, Scholefield (Crewe) | Griffiths, Rt. Hon. James (Llanelly) | Mahon, Simon |
| Anderson, Frank | Griffiths, William (Exchange) | Mallalieu, J. P. W. (Huddersfd, E) |
| Bacon, Miss Alice | Grimond, J. | Mann, Mrs. Jean |
| Benson, G. | Hale, Leslie | Marquand, Rt. Hon. H. A. |
| Beswick, F. | Hall, R. Hn. Glenvil (Colne Valley) | Mason, Roy |
| Blackburn, F. | Hamilton, W. W. | Mayhew, C. P. |
| Blenkinsop, A. | Hannan, W. | Mikardo, Ian |
| Blyton, W. R. | Harrison, J. (Nottingham, N.) | Mitchison, G. R. |
| Boardman, H. | Hastings, S. | Monslow, W. |
| Bowden, H. W. (Leicester, S.W.) | Hayman, F. H. | Moody, A. S. |
| Bowles, F. G. | Healey, Denis | Morrison, Rt. Hn. Herbert (Lewis'm, S.) |
| Boyd, T. C. | Henderson, Rt. Hn. A. (Rwly Regis) | Moyle, A. |
| Braddock, Mrs. Elizabeth | Herbison, Miss M. | Neal, Harold (Bolsover) |
| Brockway, A. F. | Hewitson, Capt. M. | Noel-Baker, Rt. Hon. P. (Derby, S.) |
| Brown, Rt. Hon. George (Belper) | Hobson, C. R. | Oliver, G. H. |
| Brown, Thomas (Ince) | Holman, P. | Oram, A. E. |
| Butler, Herbert (Hackney, C.) | Holmes, Horace | Orbach, M. |
| Butler, Mrs. Joyce (Wood Green) | Holt, A. F. | Oswald, T. |
| Callaghan, L. J. | Howell, Charles (Perry Barr) | Owen, W. J. |
| Chapman, W. D. | Hubbard, T. F. | Paling, Will T. (Dewsbury) |
| Chetwynd, G. R. | Hughes, Cledwyn (Anglesey) | Palmer, A. M. F. |
| Clunie, J. | Hughes, Emrys (S. Ayrshire) | Parkin, B. T. |
| Collick, P. H. (Birkenhead) | Hunter, A. E. | Paton, John |
| Collins, V. J.(Shoreditch & Finsbury) | Irving, S. (Dartford) | Peart, T. F. |
| Cove, W. G. | Isaacs, Rt, Hon. G. A. | Probert, A. R. |
| Craddock, George (Bradford, S.) | Janner, B. | Pryde, D. J. |
| Crossman, R. H. S. | Jay, Rt. Hon. D. P. T. | Randall, H. E. |
| Darling, George (Hillsborough) | Jeger, George (Goole) | Rankin, John |
| Davies, Rt. Hon. Clement (Montgomery) | Jeger, Mrs. Lena (Holbn & St.Pncs, S.) | Redhead, E. C. |
| Davies, Ernest (Enfield, E.) | Jenkins, Roy (Stechford) | Reeves, J. |
| Deer, G. | Johnson, James (Rugby) | Reid, William |
| de Freitas, Geoffrey | Johnston, Douglas (Paisley) | Robens, Rt. Hon. A. |
| Delargy, H. J. | Jones, Rt. Hon. A. Creech (Wakefield) | Roberts, Albert (Normanton) |
| Dodds, N. N. | Jones, David (The Hartlepools) | Roberts, Goronwy (Caernarvon) |
| Donnelly, D. L. | Jones, Elwyn (W. Ham. S.) | Robinson, Kenneth (St. Pancras, N.) |
| Dugdale, Rt. Hn. John (W. Brmwch) | Jones, J. Idwal (Wrexham) | Ross, William |
| Dye, S. | Jones, T. W. (Merioneth) | Royle, C. |
| Ede, Rt. Hon. J. C. | Kenyon, C. | Short, E. W. |
| Edwards, Rt. Hon. John (Brighouse) | Key, Rt. Hon. C. W. | Silverman, Julius (Aston) |
| Edwards, Robert (Bilston) | King, Dr. H. M. | Simmons, C. J. (Brierley Hill) |
| Edwards, W. J. (Stepney) | Lawson, G. M. | Slater, Mrs. H. (Stoke, N.) |
| Evans, Albert (Islington, S. W.) | Lewis, Arthur | Slater, J (Sedgefield) |
| Evans, Edward (Lowestoft) | Lindgren, G. S. | Stokes, Rt. Hon. R. R. (Ipswich) |
| Fienburgh, W. | Lipton, Lt.-Col. M. | Stones, W. (Consett) |
| Fraser, Thomas (Hamilton) | Logan, D. G. | Strachey, Rt. Hon. J. |
| Gibson, C. W. | Mabon, Dr. J. Dickson | Strauss, Rt. Hon. George (Vauxhall) |
| Gordon-Walker, Rt. Hon. P. C. | McGhee, H. G. | |
| Stross,Dr.Barnett(Stoke-on-Trent,C.) | West, D. G. | Wilson, Rt. Hon. Harold (Huyton) |
| Summerskill, Rt. Hon. E. | Wheeldon, W. E. | Woodburn, Rt. Hon. A. |
| Sylvester, G. O. | White, Henry (Derbyshire, N.E.) | Woof, R. E. |
| Thomson, George (Dundee, E.) | Wilkins, W. A. | Yates, V. (Ladywood) |
| Tomney, F. | Willey, Frederick | Younger, Rt. Hon. K. |
| Viant, S. P. | Williams, Rev. Llywelyn (Ab'tillery) | Zilliacus, K. |
| Warbey, W. N. | Williams, Rt. Hon. T. (Don Valley) | |
| Weitzman, D. | Williams, W. R. (Openshaw) | TELLERS FOR THE AYES: |
| Wells, Percy (Faversham) | Williams, W. T. (Barons Court) | Mr. J. Taylor and Mr. Rogers. |
| Wells, William (Walsall, N.) | Willis, Eustace (Edinburgh, E.) | |
| NOES | ||
| Aitken, W. T. | Fort, R. | Lucas, Sir Jocelyn (Portsmouth, S.) |
| Allan, R. A. (Paddington, S.) | Freeth, D. K. | Lucas, P. B. (Brentford & Chiswick) |
| Alport, C. J. M. | Gammans, Sir David | Lucas-Tooth, Sir Hugh |
| Amery, Julian (Preston, N.) | George, J. C. (Pollok) | McAdden, S. J. |
| Amory, Rt. Hn. Heathcoat (Tiverton) | Gibson-Watt, D. | Macdonald, Sir Peter |
| Anstruther-Gray, Major Sir William | Glover, D. | McKibbin, A. J. |
| Arbuthnot, John | Godber, J. B. | McLaughlin, Mrs. P. |
| Armstrong, C. W. | Gough, C. F. H. | Maclay, Rt. Hon. John |
| Atkins, H. E. | Gower, H. R. | McLean, Neil (Inverness) |
| Baldock, Lt.-Cmdr. J. M. | Grant, W. (Woodside) | Macmillan, Rt. Hn. Harold (Bromley) |
| Baldwin, A. E. | Green, A. | Macpherson, Niall (Dumfries) |
| Balniel, Lord | Gresham Cooke, R. | Maddan, Martin |
| Banks, Col. C. | Grimston, Hon. John (St. Albans) | Maitland, Cdr. J.F. W. (Horncastle) |
| Barber, Anthony | Grimston, Sir Robert (Westbury) | Maitland, Hon. Patrick (Lanark) |
| Barter, John | Gurden, Harold | Manningham-Buller, Rt. Hn. Sir R. |
| Beamish, Maj. Tufton | Hall, John (Wycombe) | Marples, A. E. |
| Bell, Ronald (Bucks, S.) | Harris, Frederic (Croydon, N.W.) | Marshall, Douglas |
| Bennett, F. M. (Torquay) | Harrison, A. B. C. (Maldon) | Mathew, R. |
| Bevins, J. R. (Toxteth) | Harrison, Col. J. H. (Eye) | Maude, Angus |
| Biggs-Davison, J. A. | Harvey, Air Cdre. A. V. (Macclesfd) | Maudling, Rt. Hon. R. |
| Bishop, F. P. | Harvey, Ian (Harrow, E.) | Mawby, R. L. |
| Black, C. W. | Harvey, John (Walthamstow, E.) | Maydon, Lt.-Comdr. S. L. C. |
| Body, R. F. | Harvie-Watt, Sir George | Medlicott, Sir Frank |
| Boothby Sir Robert | Hay, John | Milligan, Rt. Hon. W. R. |
| Bossom, Sir A. C. | Heald, Rt. Hon. Sir Lionel | Molson, Rt. Hon. Hugh |
| Boyd-Carpenter, Rt. Hon. J. A. | Heath, Rt. Hon. E. R. G. | Moore, Sir Thomas |
| Boyle, Sir Edward | Henderson, John (Cathcart) | Morrison, John (Salisbury) |
| Braine, B. R. | Hicks-Beach, Maj. W. W. | Nabarro, G. D. N. |
| Braithwaite, Sir Albert (Harrow, W.) | Hill, Rt. Hon. Charles (Luton) | Nairn, D. L. S. |
| Bromley-Davenport, Lt.-Col. W. H. | Hill, Mrs. E. (Wythenshawe) | Nicolson, N. (B'n'm'th, E. & Chr'ch) |
| Brooke, Rt. Hon. Henry | Hinchingbrooke, Viscount | Nield, Basil (Chester) |
| Brooman-White, R. C. | Hirst, Geoffrey | Nugent, G. R. H. |
| Browne, J. Nixon (Craigton) | Holland-Martin, C. J. | Oakshott, H. D. |
| Buchan-Hepburn, Rt. Hon. P. G. T. | Hope, Lord John | O'Neill, Hn. Phelim (Co. Antrim, N.) |
| Bullus, Wing Commander E. E. | Hornby, R. P. | Ormsby-Gore, Hon. W. D. |
| Butcher, Sir Herbert | Hornsby-Smith, Miss M. P. | Orr, Capt. L. P. S. |
| Butler,Rt.Hn.R.A.(SaffronWalden) | Horobin, Sir Ian | Osborne, C. |
| Campbell, Sir David | Horsbrugh, Rt. Hon. Dame Florence | Page, R. G. |
| Cary, Sir Robert | Howard, Hon. Greville (St. Ives) | Pannell, N. A. (Kirkdale) |
| Channon, H. | Howard, John (Test) | Peyton, J. W. W. |
| Cole, Norman | Hudson, Sir Austin (Lewisham, N.) | Pilkington, Capt. R. A. |
| Conant, Maj. Sir Roger | Hughes Hallett, Vice-Admiral J. | Pitt, Miss E. M. |
| Cooper, Sqn. Ldr. Albert | Hulbert, Sir Norman | Powell, J. Enoch |
| Cooper-Key, E. M. | Hutchison, Sir Ian Clark (E'b'gh,W.) | Prior-Palmer, Brig. O. L. |
| Cordeaux, Lt.-Col. J. K. | Hylton-Foster, Sir H. B. H. | Profumo, J. D. |
| Corfield, Capt. F. V. | Irvine, Bryant Godman (Rye) | Raikes, Sir Victor |
| Craddock, Beresford (Spelthorne) | Jennings, J. C. (Burton) | Ramsden, J. E. |
| Crouch, R. F. | Johnson, Dr. Donald (Carlisle) | Redmayne, M. |
| Crowder, Sir John (Finchley) | Johnson, Eric (Blackley) | Rees-Davies, W. R. |
| Crowder, Petre (Ruislip—Northwood) | Johnson, Howard (Kemptown) | Remnant, Hon. P. |
| Cunningham, Knox | Jones, Rt. Hon. Aubrey (Hall Green) | Renton, D. L. M. |
| Currie, G. B. H. | Joseph, Sir Keith | Ridsdale, J. E. |
| Dance, J. C. G. | Keegan, D. | Robertson, Sir David |
| Davidson, Viscountess | Kerby, Capt. H. B. | Robinson, Sir Roland (Blackpool, S.) |
| D'Avigdor-Goldsmid, Sir Henry | Kerr, H. W. | Roper, Sir Harold |
| Deedes, W. F. | Kimball, M. | Russell, R. S. |
| Digby, Simon Wingfield | Kirk, P. M. | Schofield, Lt.-Col. W. |
| Dodds-Parker, A. D. | Lagden, G. W. | Scott-Miller, Cmdr. R. |
| Donaldson, Cmdr. C. E. MacA. | Lambert, Hon. G. | Sharples, R. C. |
| Doughty, C. J. A. | Lancaster, Col. C. G. | Soames, Capt. C. |
| du Cann, E. D. L. | Langford-Holt, J. A. | Spearman, Sir Alexander |
| Dugdale, Rt. Hn. Sir T. (Richmond) | Leather, E. H. C. | Speir, R. M. |
| Duncan, Capt. J. A. L. | Leavey, J. A. | Spence, H. R. (Aberdeen, W.) |
| Duthie, W. S. | Legge-Bourke, Maj. E. A. H. | Spens, Rt. Hn. Sir P. (Kens'gt'n, S.) |
| Eden, J. B. (Bournemouth, West) | Lennox-Boyd, Rt. Hon. A. T. | Stanley, Capt. Hon. Richard |
| Elliot, Rt. Hon. W. E. | Lindsay, Hon. James (Devon, N.) | Stevens, Geoffrey |
| Emmet, Hon. Mrs. Evelyn | Lindsay, Martin (Solihull) | Steward, Harold (Stockport, S.) |
| Erroll, F. J. | Linstead, Sir H. N. | Steward, Sir William (Woolwich, W.) |
| Farey-Jones, F. W. | Lloyd, Maj. Sir Guy (Renfrew, E.) | Studholme, Sir Henry |
| Fell, A. | Lloyd, Rt. Hon. Selwyn (Wirral) | Summers, Sir Spencer |
| Finlay, Graeme | Longden, Gilbert | Taylor, Sir Charles (Eastbourne) |
| Fletcher-Cooke, C. | Low, Rt. Hon. A. R. W. |
| Taylor, William (Bradford, N.) | Vaughan-Morgan, J. K. | Whitelaw, W.S.I. (Penrith & Border) |
| Thomas, P. J. M. (Conway) | Vickers, Miss J. H. | Williams, Paul (Sunderland, S.) |
| Thompson, Kenneth (Walton) | Wakefield, Edward (Derbyshire, W.) | Williams, R. Dudley (Exeter) |
| Thompson, Lt.-Cdr. R. (Croydon, S.) | Walker-Smith, D. C. | Wills, G. (Bridgwater) |
| Thornton-Kemsley, C. N. | Wall, Major Patrick | Wilson, Geoffrey (Truro) |
| Tilney, John (Wavertree) | Ward, Hon. George (Worcester) | Woollam, John Victor |
| Touche, Sir Gordon | Waterhouse, Capt. Rt. Hon. C. | |
| Turton, Rt. Hon. R. H. | Watkinson, Rt. Hon. Harold | TELLERS FOR THE NOES: |
| Vane, W. M. F. | Webbe, Sir H. | Mr. Legh and Mr. Hughes-Young. |