§ 105. Mr. MOOREasked the Chancellor of the Exchequer if he is aware that a demand for Amusements Tax on gate money has been made on the Portadown Agricultural Association in respect of their annual show held on 1st June; if he is aware that this association has no subscribed capital or other funds, but is supported by voluntary subscriptions, that any profits go entirely for prizes and encouragement of new classes, and that the association is carried on solely for agricultural development and education; and if, under the circumstances, he will advise that such claims should not be pressed?
§ Mr. McKENNAThe question whether any entertainment is entitled to exemption from the tax is, under Section 1 (5) of the Finance (New Duties) Act, 1916, one which has to be decided on the facts by the Board of Customs and Excise. I understand that the Board are now considering the case of the particular entertainment referred to in the question.