HC Deb 04 November 1948 vol 457 c99W
56. Mr. S. Shephard

asked the Chancellor of the Exchequer if his regulations permit the cost involved in converting factory premises for the purposes of works nurseries to be treated as an allowable expense for taxation purposes.

Mr. Glenvil Hall

This expenditure may be written off for taxation purposes under the provisions of the Income Tax Act, 1945, relating to industrial buildings.

59. Major Lloyd

asked the Chancellor of the Exchequer what proportion of the receipts from Income Tax in 1946–47 were provided by the coal industry and the electricity supply industry, respectively.

Mr. Glenvil Hall

I regret that I cannot supply information as to the Income Tax paid by individual industries.

63. Colonel Ropner

asked the Chancellor of the Exchequer whether his regulations provide for Income Tax to be payable on compensation received by farmers in respect of flood damage to crops and land.

Mr. Glenvil Hall

I assume that the hon. and gallant Member has in mind payments from the Agricultural Disaster Fund organised by the National Farmers' Union last year. These payments are not liable to Income Tax.