HC Deb 26 July 1951 vol 491 cc76-7W
72. Mr. Nabarro

asked the Secretary of State for the Home Department what arrangements he is making for the provision of all equipment required by industrial and commercial undertakings for Civil Defence purposes, in accordance with Industrial Bulletin No. 1 issued by his Department; and whether he has yet received confirmation from the Commissioners of Inland Revenue, in accordance with paragraph 35 of that document, that expenditure on Civil Defence equipment will be admissible as a deduction in computing trading profits for Income Tax and Profits Tax purposes.

Mr. de Freitas

So far as can be judged at present, stocks held by the Department and on order will meet the needs of industry for training equipment within the limits explained in the Bulletin. I understand that the Board of Inland Revenue consider such expenditure to be deductible.