HC Deb 14 December 1965 vol 722 c227W
Mr. Geoffrey Lloyd

asked 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. Diamond

Section 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.