§ Mr. Brightasked the Chancellor of the Exchequer if he will take steps to remove the stipulation "not exceeding 12 months" from paragraph (b) of Inland Revenue document FA 1981, s. 52(3), relating to circumstances in which business start-up relief should not be allowed where a company is not yet trading, in order to enable the building of hotels to come within the terms of the scheme.
§ Mr. WakehamI shall let my hon. Friend have a reply as soon as possible.