Finance (No. 2) Bill

I welcome some of these targeted measures, particularly those relating to video games. I think that they are sensible. I also welcome the tenfold increase in the annual investment allowance, but does the Minister not think it odd that that increase will last for only two years? Given that certain capital investments will take some time, is it not ludicrous that in two years’ time, the general annual investment allowance will revert to £25,000 a year? Might not that create uncertainty? Would it not be better to maintain the general annual investment allowance rate at a higher level, to encourage medium-term investments not only for two years but for three, four and five years?