§ Sir J. Mellor
asked the Financial Secretary to the Treasury whether the position under the War Damage Act is being considered of those lessees of shops who had put in new shop fronts at their own expense with the consent of the landlords, but not as part of any bargain and whose shops have been subsequently destroyed by enemy action; and whether he will take steps to remove doubt as to the allocation of payments in respect of any enhanced values due to such new shop fronts?
§ Captain Crookshank:
Shop fronts which do not fall to be regarded as plant of the tenant, and are part of the structure of the building in which they are placed, are covered by Part I of the War Damage 2132W Act, 1941, and will if not removable by the tenant be valued along with the rest of the building for the purpose of any value payment which becomes due under the Act. Such payment will be calculated with reference to the value of the property, immediately before and immediately after the war damage, and will be divided among the owners of proprietary interests in the property in proportion to the depreciation in the value of those interests. If shop fronts which are part of the structure are removable by the tenants, they will, under Section 46 (4) of the Act, be treated as separate hereditaments, the proprietary interest in which would belong to the tenants, who would be entitled to any value payment there for. Shop fronts which are plant of the tenant or are not part of the structure are insurable as "Goods" under Part II of the Act.