HC Deb 02 July 1923 vol 166 cc222-3

After the first day of May, nineteen hundred and twenty-three, Entertainments Duty within the meaning of The Finance (New Duties) Act, 1916, as amended by any subsequent enactments, shall not be charged on payments for admission to any school athletic sports where the competitors are over eighteen years of age if the competitions open to such competitors are reserved for old boys of the school holding such sports.—[Mr. Mosley.]

Brought up, and read the First time.

Mr. MOSLEY

I beg to move, "That the Clause be read a Second time."

This Clause speaks for itself. It is a very simple proposal to exempt from the Entertainments Duty any school sports at which a competition is held confined to old boys of that school. In the present state of the law, if a school has a race for boys over 18, even though they be late pupils of the school, it becomes liable to the Entertainments Duty. I hope the right hon. Gentleman may see his way to accept the Clause.

Mr. OLIVER

I beg to second the Motion.

Sir W. JOYNSON-HICKS

I am delighted to think of the hon. Member for Harrow (Mr. Mosley) going back, as an old boy, to take part in the over 18 race, and of the great entertainment it might be, and I will not charge a tax upon it. I am going to be even kinder than the hon. Member asks. If he goes back and sings a song at his school, that also ought to be exempted from the Entertainments Duty. I propose to accept the Clause. There are one or two verbal Amendments which I shall move, which will really extend the proposal, and will, I think, go a long way towards meeting the case which the hon. Member for Pontypool (Mr. T. Griffiths) put this afternoon. He asked me if I could do something in this direction, and I think this Clause will meet his wishes, also.

Question, "That the Clause be read a Second time," put, and agreed to,

Clause read a Second time.

Amendment made: Leave out the words, "After the first day of May, nineteen hundred and twenty-three," and insert, instead thereof the words Notwithstanding that any of the persons taking part as performers in the entertainment are persons of the age of eighteen years or upwards."—[Sir W. Joynson-Hicks.]

Sir W. JOYNSON-HICKS

I beg to move to leave out the words athletic sports where the competitors are over eighteen years of age if the competitions open to such competitors are reserved for old boys of the school holding such sports, and to insert instead thereof the words entertainment in the case of which the Commissioners of Customs and Excise are satisfied with respect to all the matters other than the age of the performers mentioned in Section twelve of the Finance Act, 1916. This is to cover other things than athletic sports.

Mr. MOSLEY

Thank you very much. Amendment agreed to.

Clause, as amended, added to the Bill.