Reference: W.D.C.598/1941
To the Solicitor.
Would you be good enough to advise on the question whether the printing premises of the Cambridge University Press should be regarded as within the relief given by Section 39 of the War Damage Act.
Neither (a) nor (b) of Section 39 (1) applies in straightforward fashion to the case, [handwritten addition] but in an indirect fashion (a) perhaps applies.
As regards (a) the purposes, in the ordinary sense of the term, for which the premises are held are those of conducting a printing business. This business, the Special Commissioners in dealing with Income Tax have held, extends beyond the purposes and objects of the University. It may be inferred from this that it that it extends beyond "charitable purposes", and it might, therefore, be said that the University's proprietary interest is not held for charitable purposes only. Yet I suppose that, if the University's interest were sold, the proceeds would be subject to a charitable trust (presumably in the charitable purposes of the University), and in this sense it may be claimed that the premises are held for charitable purposes only.
As regards (b), it would certainly seem to follow from the Special Commissioner's decision that the land is used otherwise than in connection with the carrying out of the charitable purposes of the University.
9th September, 1941