§ Mr. MorleyTo ask the Chancellor of the Exchequer what plans he has to(a) give 100 per cent. first-year allowance to pig producers for any costs associated with the replacement of sow stalls and tethers, (b) change capital allowances to allow buildings with a short life span to be written off for tax over their useful life and (c) allow losses for the pig industry to be carried back for three years for income tax. [17065]
§ Sir George Young(a) I have no such plans;
(b) The net cost—less any receipts on disposal—of agricultural buildings can already be written off for tax 907W over their actual life, however short, under the capital allowances code as it now stands;
(c) I have no such plans.