§ 27. Mr. Hal Millerasked the Chancellor of the Exchequer whether he is satisfied that the conditions now proposed regarding eligibility for industrial buildings allowance are sufficiently widely drawn to include the fullest range of industrial acivities, including repairs.
§ Mr. WakehamThe industrial buildings allowance already applies to a wide range of buildings used for manufacturing, processing, storage, transport and other industrial purposes. Under the proposals in the Finance Bill, it will apply to many more buildings used for repair or maintenance purposes.