Section 13 closes a loophole in regard to the transfer of capital allowances on buildings from companies to individual investors. Where a building in respect of which a company has claimed capital allowances is sold to individual investors, those investors will only be entitled to set the capital allowances related to the building against their rental income from the building concerned, rather than against a wider range of income, as is currently the case. It has since come to my attention that the same effect can be achieved by using borrowings and an intermediary company. I issued a press release last week announcing that I would have a provision in next year's Finance Bill closing off this possibility from the date of the press release. I also intend to close off any other variant of this scheme that comes to my attention in the meantime.