HC Deb 12 February 1963 vol 671 c1096
5. Mr. Fitch

asked the Chancellor of the Exchequer if he will amend Section 271 (3) of the Finance Act, 1952, in order that a bakehouse attached to a retail shop shall be included as a building which ranks for tax allowance.

Mr. Barber

I am afraid that I cannot anticipate my right hon. Friend's Budget Statement.

Mr. Fitch

Does the Financial Secretary realise that the Act as it stands at present is ridiculous? Does he not regard a bakehouse attached to a retail shop as an industrial building? It is surely used for productive purposes and should be included within the meaning of the Act?

Mr. Barber

I do not think so. I have considered this matter carefully, because the hon. Gentleman was kind enough to write to me and give me details of the case which he had in mind. For the reasons which I explained in my reply, I cannot accept what he says.