Derek McDowell (Labour)

My understanding of the section is that buildings that are constructed for the particular purpose of research and development are liable for the relief. The Minister is aware that it is a generous relief. I understand that it is basically a double relief, in a sense. There is nothing wrong, in principle, with giving tax relief on such buildings, but it would be worrying if a significant measure of the relief being claimed under this section were to be claimed in respect of buildings that may not necessarily be used for research and development in the future.