§ Mr. Spring
To ask the Chancellor of the Exchequer what assessment he has made on the impact of changes to tax relief on travelling and subsistence expenses on the British film industry. 
§ Dawn Primarolo
[holding answer 22 February 1999]The tax rules on employee travel expenses, introduced in April 1998, followed lengthy and thorough public consultations. Since the legislation, the Inland Revenue has had extensive contacts with film industry representatives to provide guidance for the industry on the operation of the new rules.