§ 70. Mr. BRIANTasked the Chancellor of the Exchequer if he is aware that the payment of Entertainments Duty on members' subscriptions is being demanded by the Commissioners of Inland Revenue of county and other cricket clubs; that many clubs depend for their existence on the subscriptions of those interested in the promotion of sport; and if he will take steps to see that, in the case of clubs where no private profit is sought or obtained, members' subscriptions shall be exempt from Entertainments Duty?
§ Captain KINGEntertainments Duty is chargeable under Section 1 (4) of the Finance (New Duties) Act, 1916, on such part of the membership subscriptions of any club as represents payment for the right of admission to entertainments in respect of which Entertainments Duty is payable. Having regard to the scheme of the Entertainments Duty, my right hon. Friend is unable to adopt the hon. Member's suggestion.