§ Mr. Michael Spicerasked the Chancellor of the Exchequer whether, in view of the fact that capital allowances for hotels often generate more employment than manufactauring industry, he will reconsider the possibility of making available to hotels capital allowances at the same level as those provided for industrial buildings.
§ Mr. RidleyI have noted my hon. Friend's suggestion. The scope and rates of the capital allowances will be among the matters discussed in the forthcoming Green Paper on corporation tax.