HC Deb 21 October 1915 vol 74 c2009W

asked the Chancellor of the Exchequer whether he has had his attention drawn to the special hardship which the new taxation on films will fall on a business which provides films for the Channel Islands cinema theatres; and whether it is intended to charge the full duty on films being returned to England from the Channel Islands after use there for three or six days only?


British films and foreign films which have paid the Import Duty will be allowed to be sent for short periods to the Channel Islands under bond, and will be exempted from payment of duty on reimportation.