Clause 10

For the purposes of this Act, in calculating the gross receipts derived or deemed to have been derived from the renting of films, the gross receipts from trailers shall be included but any receipts from the sale or hire of accessories, advertising materials, or other things used in connection with the distribution or exhibition of films shall be excluded.

For the purposes of this Act, every renter who is also an exhibitor shall, in respect of films acquired by him otherwise than through the agency of a registered renter, in his accounts allocate to each film a reasonable rental therefor, for every period in which such film is exhibited by him, and the total amount so allocated in respect of such films in any period, in addition to any amounts received by him from the business of renting films to other exhibitors, shall be deemed to be the gross receipts derived by him in that period from the business of renting films.