§ Mr. Greenwayasked the Chancellor of the Exchequer what guidance he gives to inspectors of taxes concerning the definition of plant to be used by them.
§ Mr. MooreThe definition of plant for capital allowance purposes is not laid down in statute but derives from a series of court decisions. Advice to Inspectors of Taxes is the responsibility of the Board of Inland Revenue, and is given in accordance with those decisions.