§ Mr. CallaghanI shall propose a minor amendment in the law relating to the value of goods for purchase tax purposes. Tax has always been charged on the full value of goods so that there has been no fiscal anomaly where copyright is separately paid for. A recent decision of the House of Lords has shown that cases may arise where this practice is not fully covered by the existing law; and I am taking this opportunity of bringing within the law payments which, until the recent judgment, had always been thought to be within it.