HC Deb 27 April 1978 vol 948 c666W
32. Mr. Ridley

asked the Chancellor of the Exchequer by what legislative authority companies which have a separate building department are regarded as contractors for the purposes of the subcontractors in the building deduction scheme.

Mr. Robert Sheldon

Section 69(3) of the Finance (No. 2) Act 1975 provides that anyone who carries on a business which includes construction operations is a contractor for the purposes of the deduction scheme. The existence of a separate building department is regarded by the Revenue as an indication that a business falls within this definition of a contractor, but it is not regarded as conclusive, and each case is looked at in the light of its particular circumstances.