The Government take manufacturing industry extremely seriously. There were many measures in the Budget that showed just that. Industry has welcomed the cut in corporation tax and the change in bad debt relief. It has welcomed many other measures in the Budget that will be of great assistance to business in terms of the tax structure and in the way in which taxes are computed. This is a most welcome Budget for business. As my hon. Friend the Under-Secretary has already said, a large amount of money is being given back to the business sector through the Budget as proposed by my right hon. Friend the Chancellor and that will be welcome in the west midlands as elsewhere.