§ Mr. Farrasked the Chancellor of the Exchequer if he will have arrangements made so that in certain circumstances long-distance lorry drivers will have their claims for meal expenses allowed prior to 1979.
§ Mr. Ridley[pursuant to his reply, 26 February 1982, c. 524]: The law already permits a lorry driver to be given a tax allowance for up to six years past in respect of the extra expenses incurred on meals which are taken in the course of performing his duties. A person claiming such relief will be expected to substantiate his claim by evidence of actual expenditure.