Finance Bill

The point that I would make to my hon. Friend and to the House is that the new annual investment allowance will be an effective incentive. Farming and other businesses in his constituency, as he will know better than I, will continue to invest. I hope that as a result of the arrangements they will invest more than they would otherwise invest. If they continue to invest and benefit from the new allowance, they may find that they are better off as a result of the package as a whole.