HC Deb 21 June 1939 vol 348 cc2237-8
Mr. Arthur Greenwood (by Private Notice)

asked the Chancellor of the Exchequer whether, before the Committee stage of the Finance Bill is entered upon to-morrow, he has any statement to make as to the proposed duty on films.

The Chancellor of the Exchequer (Sir John Simon)

Yes, Sir. On a close examination of the operation of the proposed tax on cinematograph films, and especially of the different circumstances in which the Excise duty would have to be applied, I have reached the conclusion that this portion of my proposals should be dropped. The result will be that there will be no Excise duly on cinematograph films. The proposals for Customs duty will need corresponding adjustment, and there may be minor changes, but, of course, these will appear later on the Paper.

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