36. Mr. CHANCELLORasked the Chancellor of the Exchequer whether the charge of 1d. for an unenclosed seat near bandstands in the parks constitutes such seat an enclosed place and makes it subject to the Amusement Tax; and, in view of the fact that the London County Council is this year making no contribution to the expenses of amateur bands and any reduction in seat money will throw on these bands losses they are unable to afford, stop the performances, and deprive the working people who frequent the parks of the pleasure these bands afford them, will he instruct the Board of Customs not to treat such seats as enclosed places where they are not enclosed, and not to tax as a charge for entrance what is merely a charge for the use of a seat such as is often made at seaside places when no performance is taking place?
§ Mr. McKENNAI would refer my hon. Friend to my reply to a question addressed to me on this subject by the hon. Member for Deptford on 27th June, and to the statement that I made yesterday on the Committee stage of the Finance Bill.
Mr. CHANCELLORWill this charge be made where the seats are not arranged so as to form an enclosure?
§ Mr. McKENNAIf the payment is made for the mere use of the seat, then there is no tax.