Clause 28. — (Transactions Designed to Avoid Liability to the Profits Tax.)

Part of the debate – in the House of Commons at 12:00 am on 11 June 1951.

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Division No. 118.]AYES[7.10 a.m.
Acland, Sir RichardBowden, H. W.Craddock, George (Bradford, S.)
Adams, RichardBowles, F. G. (Nuneaton)Crawley, A.
Albu, A. H.Braddook, Mrs. ElizabethCrosland, C. A. R.
Allen, Arthur (Bosworth)Brook, Dryden (Halifax)Crossman, R. H. S.
Allen, Scholefield (Crewe)Brooks, T. J. (Normanton)Cullen, Mrs. A.
Anderson, Alexander (Motherwell)Broughton, Dr. A. D. D.Daines, P.
Anderson, Frank (Whitehaven)Brown, Rt. Hon. George (Belper)Dalton, Rt. Hon. H.
Attlee, Rt. Hon. C. R.Brown, Thomas (Ince)Darling, George (Hillsborough)
Awbery, S. S.Burke, W. A.Davies, A. Edward (Stoke, N.)
Ayles, W. H.Burton, Miss E.Davies, Harold (Leek)
Bacon, Mils AliceButler, Herbert (Hackney, S.)Davies, Stephen (Merthyr)
Baird, J.Callaghan, L. J.de Freitas, Geoffrey
Balfour, A.Carmichael, J.Deer, G.
Barnes, Rt. Hon. A. J.Castle, Mrs. B. ADodds, N. N.
Hartley, P.Champion, A. J.Donnelly, D.
Bellenger, Rt. Hon. F. J.Chetwynd, G. R.Driberg, T. E. N.
Benn, WedgwoodClunie, J.Dugdale, Rt. Hon. John (W. Bromwich)
Benson, G.Cocks, F. S.Dye, S.
Beswck, F.Coldrick, W.Ede, Rt. Hon. J. C.
Sevan, Rt. Hon. A. (Ebbw Vale)Collick, P.Edelman, M.
Bing, G. H. C.Collidridge, F.Edwards John (Brighouse)
Blenkinsop, A.Cook, T. F.Edwards, Rt. Hon. Ness (Caerphilly)
Blyton, W. R.Cooper, Geoffrey (Middlesbrough, W.)Edwards, W. J. (Stepney)
Boardman, H.Cooper, John (Deptford)Evans, Albert (Islington, S. W.)
Booth, A.Corbel, Mrs. Freda (Peekham)Evans, Edward (Lowestoft)
Bottomley, A. G.Cove, W. G.Evans, Stanley (Wednesbury)
Ewarl, R.Lever, Harold (Cheetham)Robinson, Kenneth (St. Pancras, N.)
Fernyhough, E.Lever, Leslie (Ardwick)Rogers, George (Kensington, N.)
Field, Capt. W. J.Lewis, Arthur (West Ham, N.)Ross, William
Finch, H. J.Lewis, John (Bolton, W.)Royle, C.
Fletcher, Erie (Islington, E.)Lindgren, G. S.Shawcross, Rt. Hon. Sir Harlley
Follick, M.Lipton, Lt.-Col. M.Shinwell, Rt. Hon. E.
Foot, M. M.Logan, D. G.Shurmer, P. L. E.
Forman, J. C.Longden, Fred (Small Heath)Silverman, Julius (Erdington)
Fraser, Thomas ('Hamilton)McAllister, G.Silverman, Sydney (Nelson)
Freeman, John (Watford)MacColl, J. E.Simmons, C. J.
Freeman, Peter (Newport)McGhee, H. G.Slater, J.
Gaitskell, Rt. Hon. H. T. NMcGovern, J.Smith, Ellis (Stoke, S.)
Ganley, Mrs. C. S.McInnes, J.Smith, Norman (Nottingham, S.)
Gibson, C. W.Mack, J. D.Snow, J. W.
Gilzean, A.Mackay, R. W. G. (Reading, N.)Sorensen, R. W.
Glanville, James (Consett)McLeavy, FSoskice, Rt. Hon. Sir Frank
Gooeh, E. G.MacMillan, Malcolm (Western Isles)Sparks, J. A.
Gordon-Walker, Rt. Hon. P. C.McNeil, Rt. Hon. H.Steele, T.
Greenwood, Anthony (Rossendale)MacPherson, Malcolm (Stirling)Stewart, Michael (Fulham, E.)
Greenwood, Rt. Hn. Arthur (Wakefield)Mainwaring, W. H.Stokes, Rt. Hon. R. R.
Grenfell, D. R.Mallalieu, E. L. (Brigg)Strachey, Rt. Hon. J.
Grey, C. F.Mallalieu, J. P. W. (Huddersfield, E.)Strauss, Rt. Hon. George (Vauxhall)
Griffiths, David (Rother Valley)Mann, Mrs. JeanStross, Dr. Barnett
Griffiths, Rt. Hon. James (Llanelly)Manuel, A. C.Summerskill, Rt. Hon. Edith
Griffiths, William (Exchange)Marquand, Rt. Hon. H. A.Sylvester, G. O.
Gunter, R. J.Mathers, Rt. Hon. GTaylor, Bernard (Mansfield)
Hale, Joseph (Rochdale)Mellish, R. J.Taylor, Robert (Morpeth)
Messer, F.
Hall, Rt. Hon. Glenvil (Colne Valley)Middleton, Mrs. L.Thomas, David (Aberdare)
Hall, John (Gateshead, W.)Mikarde, Ian.Thomas, George (Cardiff)
Hamilton, W. W.Mitchison, G. R.Thomas, Iorwerth (Rhondda, W.)
Hannan, W.Moeran, E. W.Thomas, Ivor Owen (Wrekin)
Hardman, D. R.Monslow, W.Thorneycroft, Harry (Clayton)
Hargreaves, A.Moody, A. S.Thurtle, Ernest
Hastings, S.Morgan, Dr. H. B.Timmons, J.
Hayman, F. HMorley, R.Tomney, F.
Henderson, Rt. Hon. Arthur (Tipton)Morris, Percy (Swansea, W.)Ungoed-Thomas, Sir Lynn
Herbison, Miss M.Mort, D. L.Usborne, H.
Hewitson, Capt. MMoyle, A.Vernon, W. F.
Hobson, C. R.Mulley, F. W.Viant, S. P.
Holman, P.Murray, J. D.Wallace, H. W.
Helmes, Horace (Hemsworth)Nally, W.Watkins, T. E.
Houghton, D.Neal, Harold (Bolsover)Webb, Rt. Hon. M. (Bradford, C.)
Hoy, J.Noel-Baker, Rt. Hon. P. J.Weitzman, D.
Hubbard, T.O'Brien, T.Wells, Percy (Faversham)
Hudson, James (Ealing, N.)Oldfield, W. H.Wells, William (Walsall)
Hughes, Emrys (S. Ayrshire)Oliver, G. H.West, D. G.
Hughes, Hector (Aberdeen, N.)Orbach, M.Wheatley, Rt. Hon. John (Edinb'gh E.)
Hynd, H. (Accrington)Padley, W. E.White, Mrs. Eirene (E. Flint)
Hynd, J. B. (Attercliffe)Paget, R. T.White, Henry (Derbyshire, N. E.)
Irvine, A. J. (Edge Hill)Paling, Rt. Hon. W. (Dearne Valley)Whiteley, Rt. Hon. W.
Irving, W. J. (Wood Green)Paling, Will T. (Dewsbury)Wilcock, Group Capt. C. A. B.
Isaacs, Rt. Hon. G. A.Pannell, T. C.Wilkes, L.
Janner, B.Pargiter, G. A.Wilkins, W. A.
Jay, D. P. T.Parker, J.Willey, Frederick (Sunderland)
Jeger, George (Goole)Paton, J.Willey, Octavius (Cleveland)
Jenkins, R. H.Popplewell, E.Williams, David (Neath)
Johnson, James (Rugby)Porter, G.Williams, Rev. Llywelyn (Abertillery)
Johnston, Douglas (Paisley)Price, Philips (Gloucestershire, W.)Williams, Ronald (Wigan)
Jones, David (Hartlepool)Proctor, W. T.Williams, Rt. Hon. Thomas (Don V'lly)
Jones, Frederick Elwyn (W. Ham, S.)Pryde, D. J.Williams, W. T. (Hammersmith, S.)
Jones, Jack (Rotherham)Pursey, Cmdr. H.Wilson, Rt. Hon. Harold (Huyton)
Jones, William Elwyn (Conway)Rankin, J.Winterbottom, Ian (Nottingham, C.)
Keenan, W.Rees, Mrs. D.Winterbottom, Richard (Brightside)
Kenyon, C.Reeves, J.Wise, F. J.
Key, Rt. Hon. C. W.Reid, Thomas (Swindon)Woodburn, Rt. Hon. A.
King, Dr. H. M.Raid, William (Camlachie)Wyatt, W. L.
Kinghorn, Sqn. Ldr. E.Rhodes, H.Yates, V. F.
Kinley, J.Richards, R.Younger, Rt. Hon. K.
Lang, GordonRobens, Rt. Hon. A.
Lee, Frederick (Newton)Roberts, Goronwy (Caernarvonshire)TELLERS FOR THE AYES:
Lee, Miss Jennie (Cannock)Robertson, J. J. (Berwick)Mr. Pearson and Mr. Delargy
NOES
Aitken, W. T.Baldwin, A. E.Black, C. W.
Alport, C. J. M.Banks, Col. C.Boles, Lt.-Col. D. C. (Wells)
Amery, Julian (Preston, N.)Baxter, A. B.Boothby, R.
Amory, Heathcoat (Tiverton)Beamish, Maj. TuftonBossom, A. C.
Arbuthnot, JohnBell, R. M.Bowen, E. R. (Cardigan)
Ashton, H. (Chelmsford)Bennett, Dr. Reginald (Gosport)Boyd-Carpenter, J. A.
Assheton, Rt. Hon. R. (Blackburn. W.)Bennett, William (Woodsido)Boyle, Sir Edward
Astor, Hon. M. L.Bevins, J. R. (Liverpool, Toxteth)Bracken, Rt. Hon. B.
Baker, P. A. D.Birch, NigelBraine, B. R.
Baldeck, Lt.-Cmdr. J. M.Bishop, F. P.Braithwaite, Sir Albert (Harrow, W.)
Braithwaite, Lt.-Cr. G. (Bristol, N. W.)Hope, Lord JohnOsborne, C.
Bromley-Davenport, Lt.-Col. W.Hopkinson, HenryPeake, Rt. Hon. O.
Brooke, Henry (Hampstead)Hornsby-Smith, Miss P.Perkins, W. R. D.
Browne, Jack (Govan)Horsbrugh, Rt. Hon. FlorencePeto, Brig. C. H. M.
Buchan-Hepburn, P. G. THoward, Gerald (Cambridgeshire)Pickthorn, K.
Bullock, Capt. M.Howard, Greville (St. Ives)Pitman, I. J.
Bullus, Wing Commander E. E.Hudson, Sir Austin (Lewisham, N.)Powell, J. Enoch
Burden, F. A.Hudson, Rt. Hon. Robert (Southport)Price, Henry (Lewisham, W.)
Butcher, H. W.Hudson, W. R. A. (Hull, N.)Prefumo, J. D.
Butler, Rt. Hn. R. A. (Saffron Walden)Hurd, A. R.Raikes, H. V.
Carr, Robert (Mitcham)Hutchinson, Geoffrey (Ilford, N.)Rayner, Brig. R.
Carson, Hon. E.Hutchison, Lt.-Com. Clark (E'b'rgh W.)Redmayne, M.
Channon, H.Hutchison, Col. James (Glasgow)Remnant, Hon. P.
Churchill, Rt. Hon. W. S.Hyde, Lt.-Col. H. M.Renton, D. L. M.
Clarke, Col. Ralph (East Grinstead)Hylton-Foster, H. B.Roberts, Maj. Peter (Heeley)
Clarke, Brig. Terence (Portsmouth, W.)Jennings, R.Robertson, Sir David (Caithness)
Clyde, J. L.Johnson, Howard (Kemptown)Robinson, Roland (Blackpool, S.)
Colegate, A.Jones, A. (Hall Green)Robson-Brown, W.
Conant, Maj. R. J. E.Joynson-Hicks, Hon. L. WRodgers, John (Sevenoaks)
Cooper, Sqn. Ldr. Albert (Ilford, S.)Kaberry, D.Roper, Sir Harold
Cooper-Key, E. M.Kerr, H. W. (Cambridge)Ropner, Col. L.
Corbett, Lt.-Col. Uvedale (Ludlow)Kingsmill, Lt.-Col. W. H.Russell, R. S.
Craddock, Beresford (Spelthorne)Lambert, Hon. G.Ryder, Capt. R. E. D.
Cranborne, ViscountLancaster, Col. C. G.Salter, Rt. Hon. Sir Arthur
Crookshank, Capt. Rt. Hon. H. F. C.Langford-Holt, J.Sandys, Rt. Hon. D.
Crosthwaite-Eyre, Col. O. E.Law, Rt. Hon. R. K.Shepherd, William
Crouch, R. F.Leather, E. H. C.Smiles, Lt.-Col. Sir Walter
Crowder, Capt. John (Finchley)Legge-Bourke, Maj E. A. [...]Smithers, Peter (Winchester)
Crowder, Petre (Ruislip—Northwood)Lennox-Boyd, A. T.Smithers, Sir Waldron (Orpington)
Cundiff, F. W.Lindsay, MartinSmyth, Brig. J. G. (Norwood)
Cuthbert, W. N.Linstead, H. N.Snadden, W. McN.
Davidson, ViscountessLlewellyn, D.Soames, Capt. C.
Davies, Nigel (Epping)Lloyd, Rt. Hn. Geoffrey (King's N'rt'n)Spearman, A. C. M.
de Chair, SomersetLloyd, Maj. Guy (Renfrew, E.)Spence, H. R. (Aberdeenshire, W.)
De laère, R.Lloyd, Selwyn (Wirral)Spens, Sir Patrick (Kensington, S.)
Deedes, W. F.Lockwood, Lt.-Col. J. C.Stanley, Capt. Hon. Richard (N. Fylde)
Digby, S. WingfieldLongden, Gilbert (Herts, S. W.)Stevens, G. P.
Dodds-Parker, A. D.Low, A. R. W.Steward, W. A. (Woolwich, W.)
Donner, P. W.Lucas, Sir Jocelyn (Portsmouth, S.)Stewart, Henderson (Fife, E.)
Douglas-Hamilton, Lord MalcolmLucas, P. B. (Brentford)Stoddart-Scott, Col. M.
Drayson, G. B.Lucas-Tooth, Sir HughStorey, S.
Dugdale, Maj. Sir Thomas (Richmond)Lyttelton, Rt. Hon. O.Strauss, Henry (Norwich, S.)
Duncan, Capt. J. A. L.McAdden, S. J.Stuart, Rt. Hon. James (Moray)
Dunglass, LordMcCorquodale, Rt. Hon. M. S.Studholme, H. G.
Duthie, W. S.Macdonald, Sir Peter (I. of Wight)Summers, G. S.
Ecckss, D. M.Mackeson, Brig. H. R.Sutcliffe, H.
Eden, Rt. Hon. A.McKibbin, A.Taylor, Charles (Eastbourne)
Elliot, Rt. Hon. W. E.McKie, J. H. (Galloway)Taylor, William (Bradford, N)
Erroll, F. J.Maclay, Hon. JohnTeeling, W.
Fisher, NigelMaclean, FitzroyTeevan, T. L.
Fort, R.MacLeod, Iain (Enfield, W.)Thomas, J. P. L. (Hereford)
Foster, JohnMacLeod, John (Ross and Cromarty)Thompson, Kenneth Pugh (Walton)
Fraser, Hon. Hugh (Stone)Macmillan, Rt. Hon. Harold (Bromley)Thompson, Lt.-Cmdr. R. (Croydon, W.)
Fraser, Sir Ian (Morecambe & Lonsdals)Macpherson, Major Niall (Dumfries)Thorneycroft, Peter (Monmouth)
Fyfe, Rt. Hon. Sir David MaxwellMaltland, Cmdr. J. W.Thornton-Kemsley, Col. C. N.
Gage, C. H.Manningham-Buller, R. E.Thorp, Brig. R. A. F.
Galbraith, Cmdr. T. D. (Pollok)Marlowe, A. A. H.Tilney, John
Galbraith, T. G. D. (Hillhead)Marples, A. E.Turner, H. F. L.
Gammans, L. D.Marshall, Douglas (Bodmin)Turton, R. H.
Garner-Evans, E. H. (Denbigh)Marshall, Sidney (Sutton)Tweedsmuir, Lady
Gomme-Duncan, Col. A.Maude, Angus (Ealing S.)Vane, W. M. F.
Gridley, Sir ArnoldMaude, John (Exeter)Vaughan-Morgan, J. K.
Grimston, Hon. John (St. Albans)Maudling, R.Vosper, D. F.
Grimston, Robert (Westbury)Medlicott, Brig. F.Wakefield, Edward (Derbyshire, W.)
Harden, J. R. E.Mellor, Sir JohnWakefield, Sir Wavell (Marylebone)
Hare, Hon. J. H. (Woodbridge)Molson, A. H. E.Walker-Smith, D. C.
Harris, Frederic (Croydon, N.)Monckton, Sir WalterWard, Hon. George (Worcester)
Harris, Reader (Heston)Moore, Lt.-Col. Sir Thomas
Ward, Miss I. (Tynemouth)
Harvey, Air Cdre. A. V. (Macclesfield)Morrison, John (Salisbury)Waterhouse, Capt. Rt. Hon. C.
Harvey, Ian (Harrow, E.)Morrison, Rt. Hon. W. S. (Cirencester)Watkinson, H.
Harvie-Watt, Sir GeorgeMott-Radclyffe, C. E.Webbe, Sir H. (London & Westminster)
Hay, JohnNabarro, G.White, Baker (Canterbury)
Mead, Brig. A. HNicholls, HarmarWilliams, Charles (Torquay)
Heald, LionelNicholson, G.Williams, Gerald (Tonbridge)
Heath, EdwardNield, Basil (Chester)Williams, Sir Herbert (Croydon, E.)
Henderson, John (Cathcart)Noble, Cmdr. A. H. P.Wills, G.
Hicks-Beach, Maj. W. W.Nugent, G. R. H.Wilson, Geoffrey (Truro)
Higgs, J. M. C.Nutting, AnthonyWinterton, Rt. Hon. Earl
Hill, Dr. Charles (Luton)Oakshott, H. D.Wood, Hon. R.
Hill, Mrs. E. (Wythenshawe)Odey, G. W.York, C.
Hinchingbrooke, ViscountOrmsby-Gore, Hon. W. D.
Hirst, GeoffreyOrr, Capt. L. P. S.TELLERS FOR THE NOES:
Hollis, M. C.Orr-Ewing, Charles Ian (Hendon, N.)Mr. Drove and Major Wheatley.
Holmes, Sir Stanley (Harwich)Orr-Ewing, Ian L. (Weston-super-Mare)