§ Mr. REMERasked the Chancellor of the Exchequer if he is aware that 10 American film-producing companies, operating through their agents in this country, remit in the aggregate to the United States of America each year between £7,000,000 and £8,000,000, after paying their agents selling expenses in this country; is he aware that these sums remitted are not subject to Income Tax in this country though they are mainly profits made in this country; and will he take steps to deal with this?
Mr. CHAMBERLAINI am unable to confirm the correctness of my hon. Friend's figures. He will, of course, appreciate that the full amounts remitted abroad in respect of the hire of cinematograph films will not normally represent profits within the meaning of the Income Tax Acts. I can assure him that steps are taken in the ordinary course to secure the assessment of the tax which is legally due in these cases.