HC Deb 26 April 1927 vol 205 c689

16. "That where any royalty or other sum is paid on or after the first day of July, nineteen hundred and twenty-seven, in respect of a copyright (not including a copyright in any dramatic work being a cinematograph production, or in any artistic work being a photograph intended to be used for the purpose of the exhibition of pictures or other optical effects by means of a cinematograph or other similar apparatus), or where any payment on account of any such royalty or other sum is made at any time between the eleventh day of April, nineteen hunderd and twenty-seven, and the said first day of July in respect of the matter arising on or after the said first day of July, and the owner of the copyright is a person whose usual place of abode is not within Great Britain or Northern Ireland, Rule 21 of the General Rules shall apply to the payment of or on account of the royalty or other sum as it applies to an annual payment not payable out of profits or gains brought into charge, and the person by or through whom the payment is made shall accordingly deduct and account for a sum representing the amount of the tax.

And it is declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act,1913."