§ 14. Profits tax (alteration of rate and basis of charge)
§
Motion made, and Question put:—
That, as respects chargeable accounting periods ending after the beginning of April, nineteen hundred and fifty-eight, the profits tax chargeable on the profits of any trade or business shall be of an amount equal to ten per cent. of the profits, and there shall be no relief for non-distribution or distribution charge; and provision may be made, in connection with the changes authorised by this Resolution, as to the amounts to be taken into account as distributions for chargeable accounting periods earlier than those above mentioned.—[Mr. Amory.]
§ The Committee divided: Ayes 300, Noes 224.
85| Division No. 85.] | AYES | [5.20 p.m. |
| Agnew, Sir Peter | Crowder, Petre (Ruislip—Northwood) | Harvey, John (Walthamstow, E.) |
| Allan, R. A. (Paddington, S.) | Cunningham, Knox | Harvie-Watt, Sir George |
| Alport, C. J. M. | Currie, G. B. H. | Hay, John |
| Amery, Julian (Preston, N.) | Dance, J. C. G. | Head, Rt. Hon. A. H. |
| Amory, Rt. Hn. Heathcoat (Tiverton) | Davidson, Viscountess | Heaid, Rt. Hon. Sir Lionel |
| Anstruther-Gray, Major Sir William | D'Avigdor-Goldsmid, Sir Henry | Heath, Rt. Hon. E. R. G. |
| Arbuthnot, John | Deedes, W. F. | Henderson, John (Cathcart) |
| Ashton, H. | Digby, Simon Wingfield | Hesketh, R. F. |
| Astor, Hon. J. J. | Dodds-Parker, A. D. | Hicks-Beach, Maj. W. W. |
| Atkins, H. E. | Donaldson, Cmdr. C. E. McA. | Hill, Rt. Hon. Charles (Luton) |
| Baldock, Lt.-Cmdr. J. M, | Doughty, C. J. A. | Hill, Mrs. E. (Wythenshawe) |
| Baldwin, A. E. | Drayson, G. B. | Hill, John (S. Norfolk) |
| Balniel, Lord | du Cann, E. D. L. | Hinchingbrooke, Viscount |
| Barber, Anthony | Dugdale, Rt. Hn. Sir T. (Richmond) | Hirst, Geoffrey |
| Barlow, Sir John | Duncan, Sir James | Hobson, John(Warwick & Leam'gt'n) |
| Barter, John | Duthie, W. S. | Holland-Martin, C. J. |
| Baxter, Sir Beverley | Eccles, Rt. Hon. Sir David | Holt, A. F. |
| Beamish, Col. Tufton | Eden, J. B. (Bournemouth, West) | Hope, Lord John |
| Bell, Ronald (Bucks, S.) | Elliott,R.W.(Ne'castle upon Tyne,N.) | Hornby, R. P. |
| Bennett, F. M. (Torquay) | Emmet, Hon. Mrs. Evelyn | Hornsby-Smith, Miss M. P. |
| Bennett, Dr. Reginald | Errington, Sir Eric | Horobin, Sir Ian |
| Bevins, J. R. (Toxteth) | Erroll, F. J. | Horsbrugh, Rt. Hon. Dame Florence |
| Bidgood, J. C. | Finlay, Graeme | Howard, Gerald (Cambridgeshire) |
| Biggs-Davison, J, A. | Fisher, Nigel | Howard, Hon. Greville (St. Ives) |
| Bingham, R. M. | Fletcher-Cooke, C. | Howard, John (Test) |
| Birch, Rt. Hon. Nigel | Forrest, G. | Hughes Hallett, Vice-Admiral J. |
| Bishop, F. P. | Fort, R. | Hughes-Young, M. H. C. |
| Black, F. P. | Foster, John | Hurd, A. R. |
| Body, R. F. | Fraser, Hon. Hugh (Stone) | Hutchison, Michael Clark (E'b'gh, S.) |
| Bossom, Sir Alfred | Fraser, Sir Ian(M'cmbe & Lonsdale) | Hutchison, Sir Ian Clark(E'b'gh,W.) |
| Boyd-Carpenter, Rt. Hon. J. A. | Freeth, Denzil | Hutchison, Sir James (Scotstoun) |
| Boyle, Sir Edward | Gammans, Lady | Hylton-Foster, Rt. Hon. Sir Harry |
| Braine, B. R. | Garner-Evans, E. H. | Iremonger, T. L. |
| Braithwaite, Sir Albert (Harrow, W.) | Gibson-Watt, D. | Jenkins, Robert (Dulwich) |
| Bromley-Davenport, Lt.-Col. W. H. | Glover, D. | Jennings, J. C. (Burton) |
| Brooke, Rt. Hon. Henry | Godber, J. B. | Jennings, Sir Roland (Hallam) |
| Brooman-White, R. C. | Goodhart, Philip | Johnson, Dr. Donald (Carlisle) |
| Browne, P. Nixon (Craigton) | Gough, C. F. H. | Johnson, Eric (Blackley) |
| Bullus, Wing Commander E. E. | Gower, H. R. | Johnson, Howard (Kemptown) |
| Burden, F. F. A. | Graham, Sir Fergus | Jones, Rt. Hon. Aubrey (Hall Green) |
| Butcher, Sir Herbert | Grant, W. (Woodside) | Joseph, Sir Keith |
| Butler, Rt. Hn. R.A.(SaffronWaldon) | Grant-Ferris, Wg Cdr. R. (Nantwich) | Joynson-Hicks, Hon. Sir Lancelot |
| Campbell, Sir David | Green, A. | Kaberry, D. |
| Carr, Robert | Gresham Cooke, R. | Keegan, D. |
| Cary, Sir Robert | Grimond, J. | Kerby, Capt, H. B. |
| Channon, Sir Henry | ||
| Chichester-Clarke, R. | Grimston, Hon. John (St. Albans) | Kerr, Sir Hamilton |
| Clarke, Brig. Terence (Portsmth, W.) | Grimston, Sir Robert (Westbury) | Kershaw, J. A. |
| Conant, Maj. Sir Roger | Grosvenor, Lt.-Col. R. G. | Kimball, M. |
| Cooke, Robert | Gurden, Harold | Kirk, P. M. |
| Cooper, A E. | Hall, John (Wyoombe) | Lagden, G. W. |
| Cooper-Key, E. M. | Hare, Rt. Hon. J. H. | Lambton, Viscount |
| Cordeaux, Lt.-Col. J. K. | Harris, Reader (Heston) | Lancaster, Col. C. G. |
| Corfield, Capt. F. V. | Harrison, A. B. C. (Maldon) | Langford-Holt, J. A. |
| Craddock, Beresford (Spelthorne) | Harrison, Col. J. H. (Eye) | Leather, E. H. C. |
| Crosthwaite-Eyre, Col. O. E. | Harvey, Sir Arthur Vere (Macclsf'd) | Leavey, J. A. |
| Leburn, W. G | Neave, Airey | Stanley, Capt. Hon. Richard |
| Legge-Bourke, Maj. E. A. H. | Nicholls, Harmar | Stevens, Geoffrey |
| Legh, Hon. Peter (Petersfield) | Nicholson, sir Godfrey (Farnham) | Steward, Harold (Stockport, S.) |
| Lennox-Boyd, Rt. Hon. A. T. | Nicolson, N. (B'n'm'th, E. & Chr'ch) | Steward, Sir William (Woolwich, W.) |
| Lindsay, Hon. James (Devon, N.) | Noble, Comdr. Rt. Hon. Allan | Stoddart-Scott, Col. Sir Malcolm |
| Lindsay, Martin (Solihull) | Nugent, G. R. H. | Storey, S. |
| Linstead, Sir H. N. | O'Neill, Hn. Phelim (Co. Antrim, N.) | Stuart, Rt. Hon. James (Moray) |
| Lloyd, Rt. Hon. G.(Sutton Coldfield) | Ormsby-Core, Rt. Hon. W. D. | Studholme, Sir Henry |
| Lloyd, Maj. Sir Guy (Renfrew, E.) | Orr, Capt. L. P. S. | Summers, Sir Spencer |
| Lloyd, Rt. Hon: Selwyn (Wirral) | Orr-Ewing, Charles Ian (Hendon, N.) | Sumner, W. D. M. (Orpington) |
| Longden, Gilbert | Page, R. G. | Taylor, Sir Charles (Eastbourne) |
| Low, Rt. Hon. Sir Toby | Pannel, N. A. (Kirkdale) | Teeling, W. |
| Lucas, P. B. (Brentford & Chiswick) | Partridge, E. | Temple, John M. |
| Lucas-Tooth, Sir Hugh | Peel, W. J. | Thomas, Leslie (Canterbury) |
| McAdden, S. J. | Peyton, J. W. W. | Thomas, P. J. M. (Conway) |
| Macdonald, Sir Peter | Pickthorn, K. W. M. | Thompson, Kenneth (Walton) |
| Mackeson, Brig, Sir Harry | Pike, Miss Mervyn | Thompson, R. (Croydon, S.) |
| McKibbin, Alan | Pilkington, Capt. R. A. | Thorneycroft, Rt. Hon. P. |
| Mackie, J. H. (Galloway) | Pitman, I. J. | Thornton-Kemsley, Sir Colin |
| McLaughlin, Mrs. p. | Pitt, Miss E. M. | Tiley, A. (Bradford, W.) |
| Maclay, Rt. Hon. John | Powell, J. Enoch | Tilney, John (Wavertree) |
| McLean, Neil (Inverness) | Price, David (Eastleigh) | Turton, Rt. Hon. R. H. |
| Macleod, Rt. Hn. Iain (Enfield. W.) | Price, Henry (Lewisham, W.) | Tweedsmuir, Lady |
| MacLeod, John (Ross & Cromarty) | Prior-Palmer, Brig. O. L. | Vane, W. M. F. |
| Macmillan,Rt.Hn.Harold(Bromley) | Ramsden J. E. | Vaughan-Morgan, J. K. |
| Macmillan, Maurice (Halifax) | Rawlinson, Peter | Vickers, Miss Joan |
| Macpherson, Niall (Dumfries) | Redmayne, M. | Vosper, Rt. Hon. D. F. |
| Maddan, Martin | Remnant, Hon. P. | Wade, D. W. |
| Maitland, Cdr. J. F. W. (Horncastle) | Renton, D. L. M. | Wakefield, Edward (Derbyshire, W.) |
| Maitland, Hon. Patrick (Lanark) | Ridsdale, J. E. | Wakefield, Sir Wavell (St. M'lebone) |
| Markham, Major Sir Frank | Rippon, A. G. F. | Walker-Smith, Rt. Hon. Derek |
| Marlowe, A. A. H. | Robertson, Sir David | Wall, Patrick |
| Marples, Rt. Hon. A. E. | Rodgers, John (Sevenoaks) | Ward, Rt. Hon. G. R. (Worcester) |
| Marshall, Douglas | Roper, Sir Harold | Ward, Dame Irene (Tynemouth) |
| Mathew, R. | Ropner, Col. Sir Leonard | Watkinson, Rt. Hon. Harold |
| Maude, Angus | Russell, R. S. | Webbe, Sir H. |
| Maudling, Rt. Hon. R. | Scott-Miller, Cmdr. R. | Whitelaw, W. S, I. |
| Mawby, R. L. | Sharples, R. C. | Williams, Paul (Sunderland, S.) |
| Maydon, Lt.-Comdr. S. L. C. | Shepherd, William | Wilson, Geoffrey (Truro) |
| Milligan, Rt. Hon. W. R. | Simon, J. E. S. (Middlesbrough, W.) | Wood, Hon. R. |
| Molson, Rt. Hon. Hugh | Smithers, Peter (Winchester) | Woollam, John Victor |
| Moore, Sir Thomas | Smyth, Brig. Sir John (Norwood) | Yates, William (The Wrekin) |
| Morrison, John (Salisbury) | Spearman, Sir Alexander | |
| Mott-Radclyffe, Sir Charles | Speir, R. M. | |
| Nabarro, G. D. N. | Spence, H. R. (Aberdeen, W.) | TELLERS FOR THE AYES |
| Nairn, D. L. S. | Spens, Rt. Hn. Sir P. (Kens'g'n, S.) | Mr. Oakshott and Mr. Wills |
| NOES | ||
| Ainsley, J. W. | Cove, W. G. | Grey, C. F. |
| Albu, A. H. | Craddock, George (Bradford, S.) | Griffiths, David (Rother Valley) |
| Allaun, Frank (Salford, E.) | Cronin, J. D. | Griffiths, Rt. Hon. James (Llanelly) |
| Allen, Arthur (Bosworth) | Crossman, R. H. S. | Griffiths, William (Exchange) |
| Anderson, Frank | Cullen, Mrs. A. | Hale, Leslie |
| Baird, J. | Dalton, Rt. Hon. H. | Hall, Rt. Hn. Glenvil (Colne Valley) |
| Balfour, A. | Darling, George (Hillsborough) | Hamilton, W. W. |
| Bellenger, Rt. Hon. F. J. | Davies, Ernest (Enfield, E.) | Hannan, W. |
| Benson, Sir George | Davies, Harold (Leek) | Hastings, S. |
| Beswick, Frank | Davies, Stephen (Merthyr) | Hayman, F. H. |
| Bevan, Rt. Hon. A. (Ebbw Vale) | Deer, G. | Healey, Denis |
| Blenkinsop, A. | de Freitas, Geoffrey | Henderson, Rt. Hn. A. (Rwly Regis) |
| Blyton, W. R. | Delargy, H. J. | Hewitson, Capt. M. |
| Boardman, H. | Diamond, John | Holman, P. |
| Bottomley, Rt. Hon. A. G. | Dodds, N. N. | Holmes, Horaoe |
| Bowden, H. W. (Leicester, S.W.) | Donnelly, D. L. | Houghton, Douglas |
| Bowles, F. G. | Dye, S. | Howell, Charles (Perry Barr) |
| Boyd, T. C. | Ede, Rt. Hon. J. C. | Howell, Denis (All Saints) |
| Braddock, Mrs. Elizabeth | Edwards, Rt. Hon. John (Brighouse) | Hoy, J. H. |
| Brockway, A. F. | Edwards, Rt. Hon. Ness (Caerphilly) | Hubbard, T. F. |
| Brown, Rt. Hon. George (Belper) | Edwards, Robert (Bilston) | Hughes, Emrys (S. Ayrshire) |
| Brown, Thomas (Ince) | Edwards, W. J. (Stepney) | Hughes, Hector (Aberdeen, N.) |
| Burke, W. A. | Evans, Albert (Islington, S.W.) | Hunter, A. E. |
| Burton, Miss F. E. | Evans, Edward (Lowestoft) | Hynd, H. (Accrington) |
| Butler, Herbert (Hackney, C.) | Finch, H. J. | Hynd, J. B. (Attercliffe) |
| Butler, Mrs. Joyce (Wood Green) | Fletcher, Eric | Irvine, A. J. (Edge Hill) |
| Callaghan, L. J. | Foot, D. M. | Irving, Sydney (Dartford) |
| Castle, Mrs. B. A. | Forman, J. C. | Isaacs, Rt. Hon. G. A. |
| Champion, A. J. | Fraser, Thomas (Hamilton) | Janner, B. |
| Chapman, W. D. | Gaitskell, Rt. Hon. H. T. N. | Jay, Rt. Hon. D. P. T. |
| Chetwynd, G. R. | Gibson, C. W. | Jeger, George (Goole) |
| Clunie, J. | Gooch, E. G. | Jeger,Mrs. Lena(Holbn & St.Pncs.S.) |
| Coldrick, W. | Gordon Walker, Rt. Hon. P. C. | Jenkins, Roy (Stechford) |
| Collick, P. H. (Birkenhead) | Greenwood, Anthony | Johnson, James (Rugby) |
| Collins, V. J. (Shoreditch & Finsbury) | Grenfell, Rt. Hon. D. R. | Johnston, Douglas (Paisley) |
| Jones, David (The Hartlepools) | O'Brien, Sir Thomas | Steele, T. |
| Jones, Jack (Rotherham) | Oliver, G. H. | Stewart, Michael (Fulham) |
| Jones, J. Idwal (Wrexham) | Oram, A. E. | Stonehouse, John |
| Jones, T. W. (Merioneth) | Orbach, M. | Stones, W. (Consett) |
| Key, Rt. Hon. C. W. | Oswald, T. | Strachey, Rt. Hon. J. |
| Lawson, G. M. | Owen, W. J. | Strauss, Rt. Hon. George (Vauxhall) |
| Ledger, R. J, | Padley, W. E. | Stross,Dr.Barnett(Stoke-on-Trent,C.) |
| Lee, Frederick (Newton) | Paling, Rt. Hon. W. (Dearne Valley) | Summerskill, Rt. Hon. E. |
| Lee, Miss Jennie (Cannock) | Paling, Will T. (Dewsbury) | Swingler, S. T. |
| Lewis, Arthur | Pannell, Charles (Leeds, W.) | Sylvester, G. O. |
| Lindgren, G. S. | Pargiter, G. A. | Taylor, Bernard (Mansfield) |
| Lipton, Marcus | Parker, J. | Thomas, George (Cardiff) |
| Mabon, Or. J. Dickson | Parkin, B. T. | Thomas, Iorwerth (Rhondda, W.) |
| McAlister, Mrs. Mary | Paton, John | Thomson, George (Dundee, E.) |
| McCann, J. | Pearson, A. | Thornton, E. |
| MacColl, J. E. | Peart, T. F. | Timmons, J. |
| MacDermot, Niall | Pentland, J. | Tomney, F. |
| McGhee, H. G. | Prentice, R. E. | Ungoed-Thomas, Sir Lynn |
| McInnes, J. | Price, Philips (Gloucestershire, W.) | Usborne, H C. |
| McKay, John (Wallsend) | Probert, A. R. | Watkins, T. E. |
| McLeavy, Frank | Proctor, W. T. | Weitzman, D. |
| MacPherson, Malcolm (Stirling) | Pursey, Cmdr. H. | Wells, Percy (Faversham) |
| Mahon, Simon | Randall, H. E. | Wells, William (Walsall, N.) |
| Mallalieu, E. L. (Brigg) | Redhead, E. C. | Wheeldon, W. E. |
| Mallalieu, J. P. W. (Huddersfd, E.) | Reeves, J. | White, Mrs. Eirene (E. Flint) |
| Mann, Mrs. Jean | Reid, William | Wigg, George |
| Marquand, Rt. Hon. H. A. | Rhodes, H. | Wilcock, Group Capt. C. A. B. |
| Mason, Roy | Robens, Rt. Hon. A. | Williams, David (Neath) |
| Mellish, R. J. | Robinson, Kenneth (St. Pancras, N.) | Williams, Rt. Hon. T. (Don Valley) |
| Messer, Sir F. | Ross, William | Williams, W. T. (Barons Court) |
| Mikardo, Ian | Royle, C. | Willis, Eustace (Edinburgh, E.) |
| Mitchison, G. R. | Shinwell, Rt. Hon. E. | Wilson, Rt. Hon. Harold (Huyton) |
| Monslow, W. | Short, E. W. | Winterbottom, Richard |
| Moody, A. S. | Silverman, Julius (Aston) | Woodburn, Rt. Hon, A. |
| Morris, Percy (Swansea, W.) | Silverman, Sydney (Nelson) | Woof, R. E. |
| Morrison, Rt.Hn.Herbert(Lewis'm,S.) | Simmons, C. J. (Brierley Hill) | Yates, V. (Ladywood) |
| Mort, D. L. | Slater, Mrs. H. (Stoke, N.) | Zilliacus, K. |
| Moss, R. | Slater, J. (Sedgefield) | |
| Moyle, A. | Snow, J. W. | TELLERS FOR THE NOES |
| Mulley, F. W. | Soskice, Rt. Hon. Sir Frank | Mr. G. H. R. Rogers and |
| Noel-Baker, Rt. Hon. P. (Derby, S.) | Sparks, J. A. | Mr. J. T. Price. |
Whereupon Motion made, and Question, That the CHAIRMAN do report Progress and ask leave to sit again—[Mr. Gibson-Watt]—put and agreed to.
§ 15. Profits tax (miscellaneous charges)
§
Motion made, and Question,
That for the purposes of the profits tax it is expedient—
put and agreed to.