Schedule 4. — (Amendments of Corporation Tax Acts.)

Part of Orders of the Day — Finance Bill – in the House of Commons at 12:00 am on 21 June 1966.

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Photo of Sir Raymond Gower Sir Raymond Gower , Barry 12:00, 21 June 1966

May I put two concrete examples to the right hon. Gentleman? When the late Somerset Maugham wrote the book "The Moon and Sixpence", it was subsequently published and the books were printed from time to time and the original copyright led to the publication of numerous editions of the book. Similarly, when the inventor of the safety razor had a form of patent on his invention, the razor blades were produced by the com- pany which capitalised that in the same way as the books were printed. Can he really say that there is a complete dichotomy between the two things and that they cannot be reconciled in any way?