Clause 67 increases the maximum amounts of retirement relief from £.100,000 to £125,000. The increase in the maximum amount is yet another example of the Government's continuing policies to assist small businesses and unquoted trading companies. In particular, the clause will provide encouragement for business men to plough back profits instead of investing for retirement by way of' other savings. We have increased the figure above indexation. The proposal will he a major help for entrepreneurs.