Schedule 18 - Capital allowances: fixtures provided in connection with energy management services
Finance Bill
5:45 pm
Mr Oliver Letwin (West Dorset, Conservative)
I declare an interest. For once I may have a genuine interest here although I shall argue against it. I listened attentively to my right hon. Friend the Member for Fylde and to the hon. Member for Torridge and West Devon talking about leasing, which is in part the subject of the schedule. New section 180A(e)(i) does all the damage. I hope that the Committee will bear with me. That is really to say that I hope that you, Mr O'Hara, and the Minister will bear with me—others can gently go to sleep—as I try to explain what I think the problem is.