Section 13 | Construction of references to production of goods, and ascertainment of cost of production.

(1)In this Act, references to producing goods include references to . . . manufacturing goods and to the application of any process in the course of producing goods.^F1

(2)The Board of Trade may by regulations prescribe for the purposes of this Act—

(a)the costs, charges and expenses to be taken into account in ascertaining costs of production or the cost of any stage in production;

(b)the manner in which cost of production is to be ascertained in cases where different stages are carried out by different persons;

(c)the manner in which the cost of different stages of production is to be ascertained.

(3)The power of the Board of Trade to make regulations under subsection (2) above shall be exercisable by statutory instrument.