§ Mr. Matthew TaylorTo ask the Chancellor of the Exchequer if he will list the amounts of unpaid capital gains tax, schedule D tax, corporation tax, PAYE, and national insurance currently being actively pursued by the Inland Revenue by way of court actions and other methods of recovery and corresponding figures for each year since 1979.
§ Mr. DorrellThe information required is not available in the form requested.
258WOne hundred per cent. allowances are also available for expenditure on an enterprise zone building purchased unused, or within two years of first use, provided that the construction expenditure was incurred during the 10-year life of the zone—or was incurred within 10 years of the expiry of the zone under a contract entered into during its life.
I have placed in the Library a copy of the Inland Revenue press release of 16 December 1991 which gives details of these rules.