§ 64. Major NEWMANasked the Chancellor of the Exchequer whether it is intended to tax entrance tickets to entertainments promoted solely for the purpose of assisting war charities, and where the organisers themselves receive no remuneration or profit whatsoever?
§ The CHANCELLOR of the EXCHEQUER (Mr. McKenna)The provision of the law relating to the subject matter of the question is contained in Section 1 (5) of the Finance (New Duties) Act, 1916. The facts of any particular case which the hon. and gallant Member has in mind should be laid before the Commissioners of Customs and Excise, with whom the decision lies as to exemption from duty.