ABSTRACT
Sir,—I have laid before the Board of Inland Revenue your letter of the 9th ult., on the subject of allowances for income-tax purposes in respect of depreciation of machinery and plant in the case of certain industries, and in reply I am directed to inform you that such allowances fall to be made by the General Commissioners of Taxes or by the Special Commissioners of Income Tax, as the case may require. The Board, however, have always endeavoured, wherever practicable, to secure a measure of uniformity in the treatment of claims to these allowances, and the following represents the usual practice in regard to various industries, including those to which you specifically refer:—
