Writing-Down Allowances on Long-Life Assets

Part of Orders of the Day — Finance Bill – in the House of Commons at 4:35 pm on 22 January 1997.

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Photo of Mr Tim Smith Mr Tim Smith , Beaconsfield 4:35, 22 January 1997

Does the hon. Gentleman agree that the exemption in the schedule for any business that spends less than £100,000 in one year on capital investment means that it is unlikely to apply to all small businesses and many medium-sized businesses?