Possible Clues:

• Wooden board at the bottom of a wall
• Wooden panelling
• Panelling for cart that attracts tax
• Wood panelling on lower walls of room
• With two cans, I resprayed the wall lining
• A consultancy originally working with its own panels
• Panelling in baby Rooney's bed, from what we hear?
• Paneling for a low wall
• Wooden panel Jock attached to wagon
• Wooden panel on a wall