§ Commander Keransasked the Chancellor of the Exchequer how many firms in the Hartlepools have made application for investment allowances for new buildings and plant under the recent Budget proposals.
§ Mr. BarberI am not sure what my hon. Friend has in mind. If he is referring to the proposals for free depreciation for tax purposes in development districts I would point out that this does not in general extend to buildings. Claims in respect of plant and machinery will not normally be made until the relative accounts are received.