§ Mr. David Atkinson
To ask the Chancellor of the Exchequer if he will introduce tax incentives for the works required by businesses to ensure the millennium compliance of their computer systems; and if he will make a statement. 
§ Mrs. Liddell
Most expenditure of this kind incurred by businesses is already likely to attract tax relief under current rules. Normally a business will be able to deduct such expenditure in full in calculating trading profits except where the expenditure is capital in nature in which case it qualifies for capital allowances.