HC Deb 17 June 1982 vol 25 c345W
27. Mr. Hal Miller

asked the Chancellor of the Exchequer whether he is satisfied that the conditions now proposed regarding eligibility for industrial buildings allowance are sufficiently widely drawn to include the fullest range of industrial acivities, including repairs.

Mr. Wakeham

The industrial buildings allowance already applies to a wide range of buildings used for manufacturing, processing, storage, transport and other industrial purposes. Under the proposals in the Finance Bill, it will apply to many more buildings used for repair or maintenance purposes.