§ 15. Mr. E. Fletcher
asked the Chancellor of the Exchequer if, in the interests of Franco-British cultural relations, he will amend the existing Customs regulations as a result of which Purchase Tax and Import Duty of over 100 per cent. are charged on illustrations to French books of art and scholarship unless such illustrations are, contrary to Continental practice, actually bound up with the text.
§ Mr. Boyd-Carpenter
In general, prints are chargeable with both Customs Duty and Purchase Tax, but books are not. Where it is established that the prints are really a subsidiary part of a book, though not bound therewith, they are not charged with duty or tax.