No. 21. Income Tax. 1967.


 (c) a trade which consists in the storage of goods or
 materials which are to be used in the manufacture of
 other goods or materials or to be subjected in the
 course of a trade to any process; or
 (d) a trade consisting in all or any of the following
 activities, that is to say, ploughing or cultivating
 land or doing any other agricultural operation on
 land, rearing of livestock, or any other form- of hus-
 bandry,
and in particular the said expression includes any building or
structure provided by the person carrying on such a trade or
undertaking for the welfare of workers employed in that trade
or undertaking and in use for that purpose.

 (7) Subsection (6) of this section shall apply in relation
to a part of a trade or undertaking as it applies to a trade or
undertaking:
 Provided that where part only of a trade or undertaking
complies with the conditions set out in the said provisions,
a building or structure shall not, by virtue of this subsection,
be an industrial building or structure unless it is in use for
the purposes of that part of that trade or undertaking.
 (8) Notwithstanding anything in subsections (6) and
 (7) of this section, but subject to the provisions of subsection (9)
 of this section, the expression "industrial building or structure"
 does not include any building or structure in use as, or as part
 of, a dwelling house, retail shop, showroom, or office or for any
 purpose iancillary to the purposes of a dwelling house, retail
 shop, showroom or office.
 S (9) Where part of the whole of a building or struc-
ture is, and part thereof is not, an industrial building or struc-
ture, 'and the capital expenditure which has been incurred on
the construction of the second mentioned part is not more than
one-tenth of the total capital expenditure which has been in-
curred on the construction of the whole building or structure,
the whole building or structure and every part thereof shall be
treated as an industrial building or structure.
 (10) In this section-
 (a) where the building or structure is not used
 as an industrial building or structure in the
 same basic period as that in which any ex-
 penditure was first incurred the expression