Kinematograph year book (1950)

138 The Kinematograph Year Book. * See also the following provisions. t Goods from the Empire are liable to the full rate of duty unless they are eligible for a lower rate of duty under any of the following provisions. % Film shown to be a duplicate of film on which duty was paid at the ad valorem rate operative prior to 3rd May, 1948, and not wholly or partly refunded, is also admissible at the rate of id. per linear foot under this heading. 1f1f These goods are not deemed to be goods of any other class or description. (1) In the case of film of a greater width than the standard width of if inches, the duty chargeable is increased in proportion to the extent to which the width is greater than the standard width, and in the case of unexposed sensitised cinematograph film of less than the standard width, the duty chargeable is decreased in proportion to the extent to which the width is less than the standard width. (2) All sheets or strips of unexposed sensitised film which are of a length not less than 12 feet are, whatever their width, treated as cinematograph film. (3) The expression " exposed cinematograph film " includes all such film whether it is positive or negative, whether it is developed or undeveloped and whether or not it contains or consists of sound track. (4) Two lengths of exposed cinematograph film representing the same objects are not deemed not to be duplicates of each other by reason that one is positive and the other is negative, or by reason that the objects are represented on different scales and the dimensions of the lengths of film are correspondingly different, or where both lengths are intended for use in the production of a coloured picture, by reason of any differences ascribable to the nature of the processes involved in producing such a picture. (5) If, in the case of any exposed cinematograph film, it is shown to the satisfaction of the Commissioners either — (a) that the production of the film was organised by persons whose chief or only place of business was in the United Kingdom and the producer of the film and all the principal actors and artists employed for the production thereof, except five, or, if the total number of principal actors and artists is less than twenty, not less than three-quarters of the number of actors and artists, were British subjects and domiciled in the United Kingdom, or {b) that the Board of Trade have certified that the requirements of subsection (3) of section twenty-seven of the Cinematograph Films Act, 1927 (which prescribes what films shall be deemed to be British films for the purposes of that Act) or of subsection (1) of section twenty-five of the Cinematograph Films Act, 1938 (which prescribes what films shall be deemed to be British films for the purpose of registration thereof under Part III of that Act) have been complied with in relation to the film or in relation to any film of which the film forms part ; the duty chargeable on the film is the duty, if any, with which it would have been chargeable if it were still unexposed. In this paragraph the expression " artist " includes the person working the photographic camera or other photographic apparatus by means of which the film is made. _ (6) Where two or more lengths of exposed cinematograph film are imported together and it is shown to the satisfaction of the Commissioners that they both or all represent the same objects and are intended to be used as a set, each complementary to the other or others, in the production of a coloured picture, and are not suitable to be used separately, they are charged as a set with the duty that would be chargeable if one length only were being imported : Provided that where the said lengths are not equal, the duty chargeable is that which would be chargeable if the longer or longest only of the two or more lengths were being imported. (7) Where in the case of any exposed cinematograph film security is given to the satisfaction of the Commissioners — (a) that no duplicate will be made in the United Kingdom from the film or from any part thereof or from any duplicate of the film or of any part thereof except for the purpose of preparing not more than three copies of a version adapted for exhibition in the United Kingdom or for the purpose of replacing any copy so prepared which is shown to the satisfaction of the Commissioners to have been destroyed or otherwise disposed of in such manner that it cannot be further used for exhibition as aforesaid ; and (b) that the film and any duplicate of the film or of any part thereof and all copies of any version adapted for exhibition as aforesaid will be destroyed or otherwise disposed of to the satisfaction of the Commissioners within such period as they may require. duty is chargeable on the film at the rate of one penny per linear foot. *(8) Where, in the case of any exposed cinematograph film, it is shown to the satisfaction of the Commissioners — (a) that duty was paid on the film at the rate of fivepence per linear foot ; (b) that no duplicate has been made in the United Kingdom from the film or from any part thereof ; and (c) that no duplicate of the film or of any part thereof has been imported into the United Kingdom ; a rebate at the rate of fourpence per linear foot may be allowed if the film is destroyed or otherwise disposed of to the satisfaction of the Commissioners. (9) Developed negative or positive cinematograph films which are certified by the Ministry of Education under Section 7 of the Finance Act, 1935, as amended by Section 4 of the Finance Act, 1939, are exempt from duty [see page 5, paragraph 15, of the 1947 Tariff). * In the case of film on which duty was paid at the ad valorem rate operative prior to May 3, 1948, this provision would apply so as to allow rebate of the amount of duty paid in excess of duty at the rate of id. per linear foot.