§ Mr. Nicholas Bakerasked the Chancellor of the Exchequer if he will review the applicability of the five-year limit upon restriction of relief for losses on farming and market gardening under section 168 of the Income and Corporation Taxes Act 1970 in the light of present economic circumstances; and if he will make a statement about the Inland Revenue's administration of the exemption from such restriction contained in subsection (3) of section 180 of the 1970 Act.
§ Mr. Peter ReesI shall let my hon. Friend have a reply as soon as possible.