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Finance Act 1939

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1In the Schedule to the Import Duties (General) Order, 1935 (as amended by any subsequent order) there shall be substituted for sub-paragraph (ii) of paragraph (20) of Group XVIII the sub-paragraphs set out in the Table below.

TABLE.

(ii) Unexposed sensitised cinematograph film.....⅓ d. per linear foot.
(iii) Exposed cinematograph film—
(a) of a width not exceeding one inch1d. per linear foot.
(b) containing only a single sound track1d. per linear foot.
(c) shown to the satisfaction of the Commissioners to consist wholly of photographs (with or without sound track) which at the time of importation are means of communicating news1d. per linear foot.
(d) shown to the satisfaction of the Commissioners to be a duplicate of film on which customs duty has been paid at the rate of fivepence per linear foot and not refunded -1d. per linear foot.
(e) other film5d. per linear foot.

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