HC Deb 29 May 1963 vol 678 cc1445-7

(1)As from the beginning of August 1963, and in relation to any trade or business carried on by a society registered under the Industrial and Provident Societies Acts 1893 to 1961, or under the Industrial and Provident Societies Acts (Northern Ireland) 1893 to 1955, the rate at which the profits tax is to be charged shall be three per cent.

(2) This section shall have effect notwithtanding any enactment to the contrary whether in this Act or elsewhere.—[Mr. Houghton.]

Brought up, and read the First time.

Motion made, and Question put, That the Clause be read a Second time:—

The Committee divided: Ayes 152. Noes 215.

Division No. 130.] AYES [9.44 p.m.
Ainsley, William Hale, Leslie (Oldham, W.) Padley, W. E.
Albu, Austen Hamilton, William (West Fife) Paget, R. T.
Allen, Scholefieid (Crewe) Hannan, William Pannell, Charles (Leeds, W.)
Awbery, Stan (Bristol, central) Harper, Joseph Parkin, B. T,
Beaney, Alan Hart, Mrs. Judith Pavitt, Laurence
Bellenger, At. Hon. F. J. Hill, J. (Midlothian) Pearson, Arthur (Pontypridd)
Bennett, J. (Glasgow, Bridgeton) Hilton, A. V. Pentland, Norman
Benson, Sir George Holman, Percy Prentice, R. E.
Blackburn, F. Houghton, Douglas Price, J. T. (Westhoughton)
Blyton, William Howell, Charles A. (Perry Barr) Probert, Arthur
Bowden, Rt. Hn. H. W. (Leics,S.W.) Howell, Denis (Small Heath) Randall, Harry
Bowles, Frank Hoy, James H. Rankin, John
Boyden, James Hughes, Cledwyn (Anglesey) Redhead, E. C.
Braddock, Mrs. E. M. Hughes, Hector (Aberdeen, N.) Roberts, Albert (Normanton)
Bray, Dr. Jeremy Hunter, A. E. Robertson, John (Paisley)
Broughton, Dr. A. D. D. Hynd, H. (Accrington) Robinson, Kenneth (St, Pancras, N.)
Butler, Mrs. Joyce (Wood Green) Hynd, John (Attercliffe) Rogers, G. H. F. (Kensington, N.)
Callaghan, James Irvine, A. J. (Edge Hill) Ross, William
Carmichael, Nell Irving, Sydney (Dartford) Silverman, Julius Aston)
Chapman, Donald Janner, Sir Barnett Silverman, Sydney (Nelson)
Collick, Percy Jay, Rt. Hon. Douglas Skeffington, Arthur
Craddock, George (Bradford, S.) Jenkins, Roy (Stechford) Slater, Mrs. Harriet (Stoke, N.)
Cronin, John Jones, Dan (Burnley) Slater, Joseph (Sedgefield)
Crosland, Anthony Jones, J. Idwal (Wrexham) Small, William
Crossman, R. H. S. Jones, T. W. (Merioneth) Sorensen, R. W.
Cullen, Mrs. Alice Kelley, Richard Soakice, Rt. Hon. Sir Frank
Dalyell, Tam Kenyon, Clifford Spriggs, Leslie
Davies, G. Elfed (Rhondda, E.) Lawson, George Steele, Thomas
Davies, Harold (Leek) Ledger, Ron Stones, William
Davies, Ifor (Gower) Lee, Frederick (Newton) Stross, Dr.Barnett(Stoke-on-Trent,C.)
Davies, S. O. (Merthyr) Lever, L. M. (Ardwlck) Swain, Thomas
Delargy, Hugh Lewis, Arthur (West Ham, N.) Swingler, Stephen
Dempsey, James Lubbock, Eric Thomas, Iorwerth (Rhondda, W.)
Diamond, John Mahon, Dr. J. Dickson Thompson, Dr. Alan (Dunfermline)
Dodds, Norman McBride, N. Thornton, Ernest
Donnelly, Desmond MacDermot, Niall Tomney, Frank
Edwards, Rt. Hon. Ness (Caerphilly) Mclnnes, James Wade, Donald
Edwards, Robert (Bilston) McKay, John (Wallsend) Wainwright, Edwin
Edwards, Walter (Stepney) Mallalieu, E. L. (Brigg) Warbey, William
Fernyhough, E. Mallalieu, J.P.W. (Huddersfield, E.) Watkins, Tudor
Finch, Harold Mapp, Charles Willey, Frederick
Fitch, Alan Marsh, Richard Williams, D. J. (Neath)
Foot, Dingle (Ipswich) Mason, Roy Williams, LI. (Abertillery)
Forman, J. C. Mendelson, J. J. Williams, W, R. (Openshaw)
Fraser, Thomas (Hamilton) Millan, Bruce Williams, W, T. (Warrington)
Galpern, Sir Myer Milne, Edward Willis, E. C. (Edinburgh, E.)
George,LadyMeganLloyd(Crmrthn) Mitchison, G. R. Winterbottom, R. E.
Ginsburg, David Monslow, Walter Yates, Victor (Ladywood)
Gourlay, Harry Oliver, G. H.
Grey, Charles O'Malley, B. K. TELLERS FOR THE AYES:
Griffiths, Rt. Hon. James (Llanelly) Dram, A. E. Mr. McCann and Mr. Whitlock.
Griffiths, W. (Exchange) Oswald, Thomas
NOES
Agnew, Sir Peter Grant-Ferris, R. Page, John (Harrow, West)
Aitken, W. T. Green, Alan Page, Graham (Crosby)
Allan, Robert (Paddington, S.) Gresham Cooke, R. Pannell, Norman (Kirkdale)
Allason, James Grosvenor, Lt,-Col. R. G. Partridge, E.
Arbuthnot, John Gurden, Harold Peel, John
Atkins, Humphrey Hall, John (Wycombe) Percival, Ian
Awdry, Daniel (Chippenham) Hamilton, Michael (Wellingborough) Peyton, John
Barber, Anthony Harris, Reader (Heston) Pickthorn, Sir Kenneth
Barlow, Sir John Harrison, Col, Sir Harwood (Eye) Pilkington, Sir Richard
Barter, John Harvey, Sir Arthur Vere(Macclesi'd) Pitman, sir James
Botsford, Brian Harvey, John (Walthamstow, E.) Pitt, Dame Edith
Baxter, Sir Beverley (Southgate) Hastings, Stephen Poet, Percivall
Beamish, Col. Sir Tufton Heald, Rt. Hon. Sir Lionel Powell, Rt. Hon. J. Enoch
Bennett, F. M. (Torquay) Henderson, John (Cathcart) Price, David (Eastleigh)
Bennett, Dr. Reginald (Gas & Fhm) Hendry, Forbes Prior-Palmer, Brig. Sir Otho
Berkeley, Humphry Hiley, Joseph Proudfoot, Wilfred
Bitten, John Hill, Mrs. Eveline (Wythenshawe) Pym, Francis
Biggs-Davison, John Hirst, Geoffrey Ramsden, James
Bingham, R. M. Hocking, Philip N. Rawlinson, Sir Peter
Birch, Rt. Hon. Nigel Holland, Philip Redmayne, Rt. Hon. Martin
Bishop, F. P. Hollingworth, John Rees-Davies, W. R.
Black, Sir Cyril Hornsby-Smith, Rt. Hon. Dame P. Renton, Rt. Hon. David
Bossom, Hon. Clive Howard, John (Southampton, Test) Ridedale, Julian
Bourne-Arton, A. Hughes Hallett, Vice-Admiral John Roberts, Sir Peter (Heeley)
Boyd-Carpenter, Rt. Hon. John Hughes-Young, Michael Robinson, Rt. Hn. Sir R. (B'pool,S,)
Boyle, Re, Hon. Sir Edward Hulbert, Sir Norman Rodgers, John (Sevenoaks)
Braine, Bernard Hurd, Sir Anthony Russell, Ronald
Brewis, John Hutchison, Michael Clark St. Clair, M.
Brooman-White, R Iremonger, T. L. Scott-Hopkins, James
Brown, Alan (Tottenham) Irvine, Bryant Godman (Rye) Seymour, Leslie
Browne, Percy (Torrington) Johnson, Dr. Donald (Carlisle) Sharpies, Richard
Buck, Antony Jones, Arthur (Northants, S.) Shaw, M.
Bullard, Denys Jones, Rt. Hn, Aubrey (Hall Green) Shepherd, William
Bullies, Wing Commander Eric Kerans, Cdr. J. S. Skeet, T. H. H.
Carr, Compton (Barons Court) Kerby, Capt. Henry Smith, Dudley (Br'tnf'd & Chiswick)
Chichester-Clark, R. Kerr, Sir Hamilton Smithera, Peter
Clark, Henry (Antrim, N.) Leather, Sir Edwin Spearman, Sir Alexander
Clark, William (Nottingham, S.) Leavey, J. A. Stodart, J. A.
Cole, Norman Leburn, Gilmour Stoddart-Scott, Col. Sir Malcolm
Cooke, Robert Legge-Bourke, Sir Harry Storey, Sir Samuel
Cooper, A. E, Lilley, F. J. P. Studholme, Sir Henry
Cooper-Key, Sir Neill Litchfield, Capt. John Summers, Sir Spencer
Corfield, F. V. Longbottom, Charles Taylor, Sir Charles (Eastbourne)
Coulson, Michael Longden, Gilbert Taylor, Edwin (Bolton, E.)
Craddock, Sir Beresford (Spelthorne) Loveys, Walter H. Taylor, Frank (M'ch'st'r, Moss Side)
Critchley, Julian Lucas, Sir Jocelyn Teeling, Sir William
Crowder, F. P. Lucas-Tooth, Sir Hugh Thatcher, Mrs. Margaret
Curran, Charles McAdden, Sir Stephen Thompson, Sir Kenneth (Walton)
Currie, G. B. H. MacArthur, Ian Thornton-Kemsley, Sir Colin
Donaldson, Cmdr. C. E. M. McLaren, Martin Tiley, Arthur (Bradford, W.)
Drayson, G. B. Maclay, Rt. Hon. John Touche, Rt. Hon. Sir Cordon
du Cann, Edward McMaster, Stanley R. Turner, Colin
Duncan, Sir James Macmillan, Maurice (Halifax) Turton, Rt. Hon. R. H.
Eden, Sir John Maitland, Sir John van Straubenzee, W. R.
Elliot, Capt. Walter (Carshalton) Markham, Mayor Sir Frank Vane, W. M. F.
Elliott, R. W, (Newctle-upon-Tyne,N.) Marshall, Douglas Vaughan-Morgan, Rt. Hon. Sir John
Errington, Sir Eric Marten, Neil Walder, David
Farr, John Mathew, Robert (Honiton)
Fell, Anthony Matthews, Gordon (Meriden) Walker, Peter
Finlay, Graeme Maudling, Rt. Hon. Reginald Walker-Smith, Rt. Hon. Sir Derek
Fletcher-Cooke, Charles Mawby, Ray Wall, Patrick
Fraser, Ian (Plymouth, Sutton) Maxwell-Hyslop, R. J. Ward, Dame Irene
Freeth, Denzil Maydon, Lt.-Cmdr. S. L. C. Webster, David
Galbraith, Hon. T. C. D. Mills, Stratton Whitelaw, William
Gammans, Lady Miscampbell, Norman Williams, Dudley (Exeter)
Gardner, Edward Montgomery, Fergus Wills, Sir Gerald (Bridgwater)
Gibson-Watt, David Morgan, William Wilson, Geoffrey (Truro)
Gilmour, ran (Norfolk, Central) Neave, Airey Wolrige.Gordon, Patrick
Gilmour, Sir John (East Fife) Nicholson, Sir Godfrey Woodhouse, C. M.
Glover, Sir Douglas Nugent, Rt. Hon. Sir Richard Woodnutt, Mark
Glyn, Dr. Alan (Clapham) Oakshott, Sir Hendrie
Goodhew, Victor Osborn, John (Hallam) TELLERS FOR THE NOES:
Gower, Raymond Osborne, Sir Cyril (Louth) Mr. Frank Pearson and Mr. Rees.