They were a new thing to me recently, and explained to me by my structural engineer as a means of joining the new rafters (cut roof) of my extension to the existing rafters where they form the valley. As I understand it, the lay board is a piece of timber typically 38mm x 220mm 'ish, nailed flat on to the existing rafters in the direction of the valley, with the new rafters then nailed to it, once the ends have been mitered accordingly.
ah right think i got it ,like lying rafters flat on existing roof to give you an A shape to nail new rafter ends , on old houses always seemed thinner boards thanks think i got it
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