§ 5. "That, as from the twenty-eight day of April, nineteen hundred and twenty-eight, negative cinematograph films which are certified by the Board of Trade to satisfy the requirements of Sub-section (3) of Section twenty-seven of the Cinematograph Films Act, 1927 (which prescribes what films shall be deemed to be British films for the purposes of that Act), and parts of any films so certified, shall, for the purpose of duties of Customs chargeable on cinematograph films, be treated as if they were blank film.
§ 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."