HC Deb 13 February 1984 vol 54 c75W
Mr. Robert B. Jones

asked the Chancellor of the Exchequer if he will estimate the cost to the Exchequer in one financial year if all new fixtures in buildings qualified for 100 per cent. capital allowance against corporation tax in the first year.

Mr. Moore

I regret that insufficient information is available to answer the question. Some new fixtures may already qualify for 100 per cent. first year allowances as plant.