LORD ADVOCATE v. BABCOCK & WILCOX (OPERATIONS) LTD.

Abstract

March 15, 1972 Revenue — Selective employment tax — Premium — Manufacturers of plant — Sites for construction, erection and repair of plant — Regional employment payments — Main establishment within development area — Sites of work outside development area — Whether employment of employees on sites carried out in or from establishment wholly within development area — Selective Employment Payments Act, 1966 (c.32), s.l (1), (2), — Finance Act, 1967 (c.54), s.26(l) — Revenue Act, 1968 (c.l1), s.l(2).