§ Mr. Lennox-Boydasked the President of the Board of Trade how many books of fiction by American authors have been printed and published in this country since 1st January, 1947, and what are the corresponding figures in relation to non-fictional works; in each case what total amount of money has been paid or has accrued to American authors in respect of these works; and to what extent is this money subject to United Kingdom Income Tax.
§ Mr. BelcherAs regards the first part of the Question, I regret that the information for which the hon. Member asks is not available. As regards the last part, I understand that royalties and similar payments received from the United Kingdom by United States residents are normally exempt from United Kingdom Income Tax on a reciprocal basis under the Double Taxation Convention with the United States.