HC Deb 22 April 1947 vol 436 c821

14. "That any exceptional depreciation allowance in respect of a building or structure for the year of assessment in which the appointed day (within the meaning of the Income Tax Act, 1945) falls shall, for the purposes of Section four of that Act, be written off as at the end of the immediately preceding year of assessment, and this Resolution shall apply to all years of assessment, including the year 1946–47."