§ Question proposed, That the clause stand part of the Bill.
§ Mr. BrittanThe purpose of this clause is to relax the conditions under which the industrial buildings allowance is restricted in the case of an industrial building, part of which is used for non-industrial purposes, such as office use.
Parts of a building used for non-industrial purposes do not normally qualify for the industrial buildings allowance. An exception is made where most of the building is in qualifying industrial use and the cost of the non-industrial part does not exceed a stated proportion of the cost of the whole building. The effect of the clause is to increase that proportion from 10 to 25 per cent.
The change will provide builders and developers with more flexibility when erecting industrial buildings. They will not be tied by the 10 per cent. limit on office and other non-industrial space. It will provide special help to the computer and other advanced technology industries, where considerable office space is often required to be located alongside industrial accommodation. The change in the law can therefore be regarded as assistance to the construction industry and a further example of the Government's assistance for advanced technology.
§ Question put and agreed to.
§ Clause 53 ordered to stand part of the Bill.