asked the Chancellor of the Exchequer whether a contribution made by a trader for the purpose of his trade towards the cost of the provision of sewers by a sewerage authority ranks for capital allowances as though he had himself incurred capital expenditure on plant.

Section 40, Finance Act, 1963, made provision for allowances to be granted in respect of any contribution of a capital sum made by a trader towards expenditure incurred by a sewerage authority on providing plant for treating trade effluent.