HC Deb 01 March 1945 vol 408 c1575W
Captain Strickland

asked the Chancellor of the Exchequer whether capital expenditure incurred by road vehicle operators with regard to the purchase of goods and passenger vehicles is included in the scope of Part II of the Income Tax Bill.

Sir J. Anderson

Yes, Sir. The allowances under Part II of the Bill cover all plant and machinery acquired for the purposes of a trade or profession.