§ Mr. Barnettasked the Chancellor of the Exchequer if the cost of eliminating pollution from rivers and streams caused by effluent disposal is wholly allowed by his officers as a deduction for Income Tax purposes.
§ Mr. MacDermotIn computing his profits for tax purposes a trader is entitled to a deduction in respect of any items of current expenditure incurred in the disposal of effluents from his trade premises. He is also entitled to capital allowances for any capital expenditure which he incurs on the provision of plant for the disposal of such effluents, or in respect of any capital contribution which he makes towards the cost of its provision by a sewerage authority.