§ Mr. Granvilleasked the Chancellor of the Exchequer if he will consider a relief in taxation for farmers, to enable them to replace obsolete farm buildings in order to increase their efficiency in food production and thereby save dollar expenditure.
§ Mr. Glenvil HallI would refer the hon. Member to Section 33 of the Income Tax Act, 1945, under which expenditure on the construction of farm buildings, if not allowable in a maintenance claim, can be relieved, for Income Tax purposes, over a period of 10 years.