§ Mr. HAROLD COXasked the Chancellor of the Exchequer whether he proposes to insert in the Finance Bill any definition of the word "building," and which of the following structures constitutes a building for the purposes of Clause 10 of the Bill—a weaving-shed, a cow-shed, a greenhouse, a carpenter's-shed, a smithy, and a creamery?
§ Mr. HOBHOUSEThe answer to the first part of the question is in the negative. As regards the second part, I may point out that the question as to what is a "building" must always be a matter of degree and circumstances.
§ Mr. HAROLD COXCan the right hon. Gentleman state what is primarily regarded as a "building"?
§ Mr. HOBHOUSENo, I do not think that is possible.
§ Mr. W. W. ASHLEYIf the Bill becomes law can the right hon. Gentleman say who will decide what will be the definition of what these buildings are?
§ Mr. HOBHOUSEThat will depend upon the exercise of a certain amount of common-sense.
§ Mr. ASHLEYWill the right hon. Gentleman give us some of his common-sense now?
§ Mr. WILLIAM THORNEMay I ask whether a monkey house will come under the definition?
§ Mr. WILLIAM CROOKSOr a pigstye?