§ 20. Mr. Swinglerasked the Chancellor of the Exchequer to give an estimate of the annual loss of revenue from entertainments tax which would result from the introduction of a 10 per cent. discriminatory tax relief in respect of the exhibition of British films.
§ Mr. Boyd-CarpenterThe discriminatory use of the Entertainments Duty in this way would be contrary to our international obligations. The revenue aspect of the matter does not therefore arise.
§ Mr. SwinglerIs the Financial Secretary aware that in spite of G.A.T.T. this kind of discriminatory relief is in operation in some European countries, notably Italy, with very great success, and will he therefore inquire into that aspect of the matter? If G.A.T.T. is not to operate in those countries, why should we not have relief here for British film production?
§ Mr. Boyd-CarpenterAny question of the carrying out of the obligations of other countries under G.A.T.T. is, in the first place, a matter for my right hon. Friend the President of the Board of Trade.