259. With a view to achieving greater participation by the private sector in the building and purchasing of accommodation for rent, in February 1987 fiscal incentives were introduced for persons and corporate bodies investing in such accommodation; in the first financial year up to 75% of the investment made, excluding the value of the land, becomes deductible. E/1986/3/Add.l3 page 51 III. ARTICLE 12 Right to physical and mental health 260. In our Magna Carta, in addition to the provisions of Article 4 on the right to health protection and Article 73 on general health. Article 123 laid down as one of the guarantees for labour and social security the right of workers to protection against hazards at work. 261. The right of every Mexican to the protection of his or her health is laid down as a fundamental principle in Article 4, paragraph 3 of the Constitution: "Every individual has a right to health protection. The law shall define the basis and forms of access to the health services and determine the contributions to be made by the Federation and its constituent entities in respect of general health". Similarly, paragraph 5 of the same Article provides that "It is the duty of parents to preserve the right of minors to have their needs satisfied and to physical and mental health". 262. In pursuance of the aims of the Constitution, the Government of Mexico provides the whole population with health services, paying priority attention to problems of sanitation in order to contriubte thereby to social wellbeing. 263. To give practical application to the right to health protection, the National Health System (NHS) has been established. It consists of departments and bodies in the public administration, both Federal and local, and individuals and corporate entities that provide health services. As initial 
**Analysis**
The text discusses the introduction of fiscal incentives for private sector investment in accommodation for rent, as well as the government's efforts to provide health services to the population, including the establishment of the National Health System. This suggests that the text is primarily focused on two areas: economic development and health.

**Category**
Economic development, Health