HC Deb 02 May 1939 vol 346 c1715

7. "That on and after the first day of May, nineteen hundred and thirty-nine, there shall be charged—

  1. (a) on all sensitised photographic plates and film manufactured in the United Kingdom, other than X-ray plates and film, an excise duty at the rate of fourpence half penny per square foot; and
  2. (b) in respect of every licence to be taken out annually by a manufacturer in the United Kingdom of any sensitised photo graphic plates or film an excise duty of twenty shillings.

For the purposes of this Resolution, references to photographic film include references to cinematograph film and paper negative film, and the area of any perforations in any piece of photographic film shall be treated as part of the area of the film."