§ Mr. Geoffrey Lloydasked the Chancellor of the Exchequer whether a contribution made by a trader for the purpose of his trade towards the cost of the provision of sewers by a sewerage authority ranks for capital allowances as though he had himself incurred capital expenditure on plant.
§ Mr. DiamondSection 40, Finance Act, 1963, made provision for allowances to be granted in respect of any contribution of a capital sum made by a trader towards expenditure incurred by a sewerage authority on providing plant for treating trade effluent.