SECRETARY OF STATE FOR EMPLOYMENT AND PRODUCTIVITY v. C. MAURICE & CO. LTD.

March 26, 1969 Revenue — Selective employment tax — Qualifying activities — Electrical contractors — Work for electricity boards — Whether engaged in “activities falling under” minimum list heading “602 electricity” in Standard Industrial Classification — Whether “construction” — Whether “production and distribution” for public supply — “Distribution” — “Activities” — Selective Employment Payments Act, 1966 (c.32), s.2(2)(a), (3) — Standard Industrial Classification, Ords. XVII, 500, XVIII, 602.