Obscuring Lights in Factories
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QUESTIONS raised with regard to the obscuration of light in factories during war-time suggest that some uncertainty exists as to the requirements in this matter under the Civil Defence Act, particularly in respect of allowances for which provision has been made with regard to the expenditure incurred in carrying out obligations imposed on occupiers of factories, etc.
Section 43 of the Act provides that preparation must be made to secure that lights inside buildings are obscured and those outside extinguished, subject to certain exceptions for external fighting where it is essential. No specific methods of securing thi obscuration have been laid down, an no grant is payable. On the othe hand, certain expenditure in connectio with air-raid precautions would t admissible as a deduction in computin trading profits for income tax pie-pose: These include dark blinds, screens an paint to render windows opaque. N deduction would be allowable in respec of expenditure of a capital nature—fc example, resulting in the physic; alteration of, or addition to, the strut turc of premises, but the Inlan Revenue would not be disposed regard as within this category the co: of items such as steel shutters for p tecting windows.
The provision of " weather-proo shuttering is obligatory only on c, terns engaged on work of vi importance, which does not permit interruption of production, as would caused if a factory ceased to becc " weather " or " lightning-proof " the shattering of glass. It has b decided that the requirements of s obscuration should be treated as requirement under Section 13 of Ministry of Supply Act, and would required only in cases where notic. served, when allowances would
made. • In some cases a matt surface on external side of glass roofs is necess; and the Lord Privy Seal is prep to regard this aspect as allied camouflage, and after notice is •sei grants would be given, not exceec half the cost involved.