7. Liability to film-hire duty
Feedback & supportFilm-hire duty shall be payable by every registered renter and by every person who is required by section 5 to be a registered renter.
film
“film” means a cinematograph picture film and includes any part of that film;
No person shall be relieved from liability to pay the film-hire duty in accordance with the provisions of this Act by reason of the fact that since the termination of any period he has ceased to carry on business as a renter.
renter
“renter”, in relation to films, means a person for the time being engaged in the business of renting films and includes an exhibitor who acquires any film for exhibition otherwise than through the agency of another registered renter;
Any reference in this Act to registered renters shall, for the purposes of the payment of duty, include persons who have failed to comply with the provisions of this Act requiring them to be registered renters.