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Reliefs And Allowances

Volume 36: debated on Monday 31 January 1983

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asked the Chancellor of the Exchequer what would be the cost to the Exchequer of (a) allowing stock relief for the first £2,000, (b) allowing training costs to be set against any tax payable under schedule D base I or II assessment rather than against profits, (c) allowing capital expenditure similarly and (d) extending the industrial building allowance to all business premises.