HC Deb 10 December 1946 vol 431 c193W
54. Mr. A. Edwards

asked the Chancellor of the Exchequer whether, on a change of ownership of a business any allowance for Excess Profits Tax will be made under his regulations to the vendor in respect of expenses incurred after the change on the carrying out of deferred repairs and the removal of works designed to afford protection from hostile attack.

Mr. Dalton

No. Sir