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By Angus P. J. McIntosh, Stephen G. Sykes (auth.)

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This is considerably less than the normal rate of 52%. These tax advantages remain as a way of encouraging savings by the UK population. [2] The change to Corporation Tax introduced by Mr Callaghan's Finance Act 1965 penalised companies who paid out all their earning by way of dividend, yet the structure of traditionally quoted property companies more or less obliged them to pay out all earnings in this way. Although there were ways to lessen the impact of Corporation Tax, Marriott predicted many property companies would not exploit these avenues and hence their contribution to development would be weakened.

Industrial buildings also suffer from technological obsolescence. Good examples of this change are the industrial buildings constructed by the New Towns. When the New Towns commenced a programme of sales in 1980, they found that these buildings with northfacing lights, low eaves heights and limited forecourts, did not comply with investing institutions' modern industrial building investment criteria. The buildings were difficult to sell and did not realise very good values. Owning shares in a property company which owns modern buildings relieves the investor of the problem of when to dispose of a depreciating building.

This is partly due to certain areas of towns being indentified for retail use only. Land Use Controls The various town and country planning acts passed by parliament since 1947 have given planning authorities statutory powers to control and, in some cases, restrict the development of land, not only on a zoning basis within towns but also on a regional basis. This has been to the advantage of investing institutions by creating the inelastic supply of land for new development in some areas. Many counties in the south-east of England, such as Hertfordshire and Surrey, over the last 20 years, have strictly controlled new office development.

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