That on and after the twenty-sixth day of April, nineteen hundred and thirty-nine—
|Per linear foot.
|(i) of a width not exceeding one inch; or
|(ii) containing only a single sound track; or
|(iii) shown to the satisfaction of the Commissioners to be a duplicate of film on which Customs Duty has been paid at the rate of sixpence per linear foot and not refunded
§ (e) in the case of a film of a greater width than the standard width of one and three- eighths inches, the Customs Duty in the cases mentioned in the last preceding paragraph shall be increased in proportion to the ex tent to which the width is greater than the standard width;
§ (f) if, in the case of any exposed cinematograph film, it is shown to the satisfaction of the Commissioners either—
- (i) that the production of the film was organised by persons whose chief or only place of business was in Great Britain or Northern Ireland and the producer of the film and all the principal actors and artists employed for the production thereof, except five, or, if the total number of principal actors and artists is less than twenty, not less than three-quarters of the principal actors and artists, were British subjects and domiciled in Great Britain or Northern Ireland; or
- (ii) that the Board of Trade have certified that the requirements of Sub-section (3) of Section twenty-seven of the Cinematograph Films Act, 1927, or of Sub-section (1) of Section twenty-five of the Cinematograph Films Act, 1938, have been com plied with in relation to the film or in relation to any film of which the film forms part;
§ (g) the exemption of sound track negatives from duties of Customs conferred by the Import Duties (Exemptions) (No. 4) Order, 1938, shall cease to have effect;
(h)no draw back of duty paid at the rate of 6d per linear foot on any piece of exposed cinematography film shall be allowed under the Second Schedule to the Import Duties Act 1932, if a duplicate thereof, or any part thereof, has been imported into the United Kingdom, but the Commissioners may waive or modify this provision in any particular case. Subject to such con-
ditions as they may consider necessary in order to safeguard the revenue;
(i) the provisions of this Resolution, other than those of paragraph (b), may be revoked or varied in the same manner and to the same extent as if they were contained in an Order of the Treasury under the Import Duties Act, 1932.
For the purposes of this Resolution—
- (i) references to photographic film include references to cinematograph film and paper negative film;
- (ii) the area of any perforations in any piece of photographic film shall be treated as part of the area of the film;
- (iii) all sheets or strips of unexposed sensitised photographic film which are of a length not less than twelve feet shall, whatever their width, be treated as cinematograph film;
- (iv) references to exposed cinematograph film shall include references to all such film whether it is positive or negative, whether it is developed or undeveloped and whether or not it contains or consists of sound track;
- (v) 'the Commissioners' means the Commissioners of Customs and Excise;
- (vi) two lengths of film shall not be deemed not to be duplicates of each other by reason that one is positive and the other is negative, or, where both lengths represent the same objects and are intended for use in the production of a coloured picture, by reason of any differences ascribable to the nature of the processes involved in producing such a picture.