§ Before I address myself to the major questions upon which the Committee is probably anxious to obtain information, I will deal with certain minor modifications. As regards Entertainments Duty, a Resolution is necessary to make the law clear that the duty is imposed on payments for admission to an entertainment when they are made to a person other than the proprietor of the entertainment or when they take the form of rent paid for the primary purpose of obtaining admission. The revenue involved is insignificant. This change is necessary only to clear up what at the present moment is regarded as a doubtful point in the law, as in cases where a person rents a whole stand at a racecourse in order to entertain his friends. Is he the proprietor of the entertainment in the sense in which he ought to be liable for the Entertainments Duty?