§ The Paymaster General (Dawn Primarolo)Legislation will be introduced in the Finance Bill 2003 which will counter tax avoidance used by individuals attempting to exploit the 100 per cent. rate of capital allowances available for expenditure on information and communications technology. The legislation will prevent first year allowances being available to anyone who exploits software or software rights by the granting of rights to use or otherwise deal with that computer software. The measure will apply to expenditure incurred on or after today.