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Finance Bill

I am grateful for the opportunity to take two minutes to make a specific point that relates to my constituency. I apologise to the House that I was not present at the start of the debate, but I had urgent constituency business. If I had had the chance to make a long speech, I would have wanted to refer to the 10p tax rate and to have said that I have every confidence that the Government will resolve the matter. I would also have followed the example of my hon. Friend the Member for Bury, North (Mr. Chaytor), and said that the environmental changes in the Budget are far-reaching. It will stand the country in good stead. In the minute that I have, I wish to refer to the part of the Finance Bill that deals with industrial buildings allowances, and to ask the Financial Secretary to the Treasury whether, before the Bill's final stages, she could have further talks with the North Staffordshire chamber of commerce and industry and the Minister for the West Midlands, who has concerns about manufacturing in the area. As for the ways in which the Budget and the Bill are designed to deliver increased investment and growth overall, will the Financial Secretary look specifically at clause 82 and the removal of industrial buildings allowances for manufacturing areas such as the one that I represent? The measure is being applied retrospectively, and that could have an adverse effect on small family firms that have invested in manufacturing and are resisting the temptation to move and invest abroad. They are, and want to continue to be, part of the UK economy. Will she consider the effect that the clause will have on small family businesses? I am most grateful to her for her attention to the issue.