§ 35. Mr. Wootton-Daviesasked the President of the Board of Trade whether if, for the purposes of Part II of the Business Scheme of the War Damage Act, he will define what is, and what is not, movable plant; and whether it is proposed to issue a memorandum on the subject?
§ Mr. LytteltonThe test for insurability of plant under the business scheme is not whether it is movable, but whether it falls outside the definition of land in Section 95 of the War Damage Act. Generally speaking, plant which is treated as land and therefore not within the business scheme is plant which is taken into account on a valuation for rating purposes. Where such valuation is not made by reference to the accounts, receipts, profits or output of the undertaking, or is not made at all, the plant which is treated as land is defined in the Plant and Machinery (Valuation for Rating) Order, 1927, to which I would refer my hon. Friend. My Department is always ready, in consultation where necessary with the War Damage Commission, to deal with any particular case of difficulty that may be brought to its notice.