§ Mr. Nicholas Bakerasked the Chancellor of the Exchequer what representations he has received seeking the introduction of mortgage tax relief for tenant farmers who purchase retirement homes which, while working, they cannot occupy because of the obligation to reside in the farmhouse; and whether he has any plans to bring forward legislative proposals.
§ Mr. Moore[pursuant to his reply, 1 November 1983, c. 310]: Following a number of representations, notably 379W from tenant farmers, a clause was introduced in the original 1983 Finance Bill—clause 20—which would have given relief on the lines my hon. Friend is suggesting.
This was one of the clauses which was withdrawn when the progress of that Bill had to be accelerated. But my right hon. Friend the Chancellor of the Exchequer announced on 25 July how we proposed to deal with those lost measures—[Vol. 46, c. 306–8]—and I am pleased to say that this particular clause will be brought forward again in the Finance Bill 1984 with effect from the original proposed starting date of 6 April 1983.