asked the Chancellor of the Exchequer (1) if he will take steps to end the position whereby the United Kingdom is the only metalliferous-mineral-producing country in the world without special tax structures;(2) why the United Kingdom has adopted the opposite point of view to other European and Commonwealth countries as to the value of special tax structures for the metalliferous mining industry.

Any taxation proposals which my right hon. Friend brings forward will be those which in his judgment are best suited to the particular circumstances of this country.As my hon. Friend is no doubt aware, special provisions for the mining industry already exist in our capital allowances code. I am taking steps to have these provisions re-examined, since the legal provisions governing them are rather complex, and might perhaps be simplified.