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Civil Defence Act 1939

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This is the original version (as it was originally enacted).

22Exchequer grants in respect of provision of air-raid shelter in factory premises, mines, commercial buildings, and c

(1)Subject to the provisions of this section, there shall be paid out of moneys provided by Parliament to every occupier of factory premises and to every owner of a mine or commercial building who provides or secures the provision of air-raid shelter of the approved standard for all or any of the persons working or living in the factory premises, working in or about the mine, or working or living in the commercial building, as the case may be, a grant equal to the appropriate proportion of so much of the expenses of a capital nature incurred by him in providing or securing the provision of the shelter as the Minister considers reasonable.

(2)Subject to the provisions of this section, there shall be paid out of moneys provided by Parliament to every other person who incurs expenses of a capital nature in providing or securing the provision of air-raid shelter of the approved standard for all or any of the persons employed by him (otherwise than in a building in connection with which a grant is payable under subsection (1) of this section or a building wholly or mainly occupied as a school, college, university, hotel, restaurant, club, place of public entertainment or amusement, hospital or nursing home), a grant equal to the appropriate proportion of so much of those expenses as the Minister considers reasonable :

Provided that nothing in this subsection shall apply to any public utility undertakers.

(3)In this section the expression " the appropriate proportion " means an amount in the pound equal to the standard rate of income tax for the year 1939-40.

(4)No grant shall be paid under this section in respect of expenses incurred in providing or securing the provision of air-raid shelter unless either—

(a)the shelter has been provided before the end of September nineteen hundred and thirty-nine; or

(b)work on the shelter is then in progress, or preparatory measures are then being taken for the provision of the shelter and (in each case) the Minister is satisfied that the shelter will be provided within a reasonable time thereafter;

and no expenses shall be deemed for the purposes of this section to be reasonable in so far as they exceed such standard as may be prescribed by regulations of the Minister made with the consent of the Treasury, unless they were incurred in circumstances so prescribed.

(5)This section applies in relation to shelter provided before, as well as in relation to shelter provided after, the passing of this Act.

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