HC Deb 12 July 1982 vol 27 cc279-80W
51. Mr. Colvin

asked the Chancellor of the Exchequer if he is satisfied that the industrial building allowance provides adequately for service industries.

Mr. Ridley

The Finance Bill contains proposals which will extend the scope of the industrial buildings allowance to many servicing and repair activities. The question whether capital allowances should be extended to other buildings in the commercial sector is one of the issues examined in the Corporation Tax Green Paper, published last January.

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