asked the Chancellor of the Exchequer whether it is intended to apply Part II of the Income Tax Bill to new expenditure on equipment and fixtures, such as canteen equipment, wash basins, or ventilating or lighting plant, installed to promote the welfare of industrial workers.

Yes, Sir. Such equipment and fixtures raas plant, and ex- penditure not admitted as a revenue outgoing which is incurred after 5th April, 1944, on the provision of such equipment and fixtures will accordingly qualify for the initial allowance of 20 per cent. under Clause 12 of the Bill. The balance of such capital expenditure will qualify for writing-off by annual wear and tear allowances at a suitable rate.