HC Deb 11 April 1927 vol 205 c90

Before proceeding to the next new tax, I ought here to mention a minor matter relating to the McKenna Duties with which I propose to deal. The Court of Appeal recently decided that sensitised celluloid film for cinematograph purposes when imported in widths of more than standard size was not liable, as had been assumed, to the Customs Duty on imported blank film. Such a decision, if it were to stand, would ruin the revenue from this source. In the circumstances, I am making a proposal to include as from to-morrow this kind of film within the operation of the Duty on imported films. This creates no additional revenue, but merely preserves the existing Duty.