Given the current and prospective budget situation and the objective of broadening the tax base, I consider it necessary to finish the schemes mentioned, and some others, by the end of next year. I will be keeping all tax expenditures and incentive schemes under review. This is not to say that I will not consider introducing tax incentives where I see the potential benefits as outweighing the other factors I mentioned. The extension of capital allowances to the construction of hospitals providing acute hospital services on a day-case basis is one such example.