§ Mr. Gryllsasked the Chancellor of the Exchequer what is the practice of the Inland Revenue in applying the provisions of the amendments to the Industrial Buildings Allowance Act made by the Finance Act 1982.
§ Mr. Ridley[pursuant to his reply, 20 January 1983, c. 182]: Claims to the industrial buildings allowance are dealt with in accordance with the relevant statutory provisions, including those contained in the Finance Act 1982. If my hon. Friend is aware of any particular difficulty in that respect, and cares to write to me, I will gladly look into the matter.