when it was abolished on 23 March 1932. The British army had fewer men than in 1914, no organisation or equipment for a war in Europe, and it would have taken the War Office three weeks to mobilise only an infantry division and a cavalry brigade. Rearmament Limited Liability In March 1932, the Ten-Year Rule was abolished and in 1934, the Cabinet resolved to remedy equipment deficiencies in the armed forces over the next five years. The army was always the least favoured force but equipment spending increased from £6,900,000 from 1933–1934 financial year (1 April to 31 March), to £8,500,000 the following year and to more than £67,500,000 by 1938–1939 but the share of spending on army equipment only grew beyond 25 percent of all military equipment spending in 1938. The relative neglect of the army led to a theory of "limited liability" until 1937, in which Britain would not send a great army to Europe in time of war. In 1934, the Defence Requirements Sub-Committee (DRC) of the CID assumed that a regular field army of five divisions was to be equipped as an expeditionary force, eventually to be supplemented by parts of the Territorial Army. The force and its air support would act as a deterrent greatly disproportionate to its size; plans were made to acquire sufficient equipment and training for the TA to provide a minimum of two extra divisions on the outbreak of war. It was expected that a British army in Europe would receive continuous reinforcement and in 1936, a TA commitment of twelve divisions was envisaged by Alfred Duff Cooper, the Secretary of State for War. As rearmament of the navy and the air force continued, the nature of an army fit to participate in a European war was kept under review and in 1936, the Cabinet ordered the Chiefs of Staff Sub-Committee of the CID to provide a report on the role of an expeditionary force and the relative values of the army and the air force as deterrents for the same cost. The chiefs were in favour of a balanced rearmament but within financial limits, the air force should be favoured. In 1937, the Minister argued that a continental commitment was no longer feasible and that France did not now expect a big land army along with the navy and air force, Germany had guaranteed Belgian neutrality and that if the