Clause 32
Finance (No. 2) Bill
5:45 pm
Theresa Villiers (Shadow Chief Secretary To the Treasury, Treasury; Chipping Barnet, Conservative)
Yes. I shall address those points in a moment, but I agree with the hon. Gentleman.
To conclude my remarks on pre-production, my understanding is that the proposal made in the clause was not a requirement of the initial framework set out in the pre-Budget report. The PBR dealt with principal photography and post-production, but it did not require the film production company to be involved in pre-production. It is interesting that the Department for Culture, Media and Sport guidelines on the area, which were published only a few weeks ago, after the Finance Bill, did not mention pre-production either. There seems to be a difference of opinion, and it would certainly be useful if the Economic Secretary outlined why the Government have changed their mind between issuing the PBR and publishing the Finance Bill.