§ Miss McIntoshTo ask the Chancellor of the Exchequer what representations he has received concerning use of tax allowances by(a) independent film makers and (b) television producers. [36108]
§ Dawn PrimaroloThe Chancellor receives numerous budget representations from various sources. All taxes are kept under review and decisions are made as part of the normal Budget process.
§ Miss McIntoshTo ask the Chancellor of the Exchequer what criteria he uses when determining tax allowances for(a) independent film makers and (b) television shows and soap operas. [36109]
§ Dawn PrimaroloThere are three main measures providing enhanced tax relief for the production or acquisition of film, Sections 40A to D of the Finance (No. 2) Act 1992, Section 42 of the same Act, and Section 48 of the Finance (No. 2) Act 1997. The measures are designed to promote growth, employment, investment and opportunities in the British film industry.