HC Deb 17 September 1931 vol 256 c1051

8. "That—

  1. (a) as from the ninth day of November, nineteen hundred and thirty-one, entertainments duty shall be charged at the following rates:—
  2. (b) entertainments duty shall not be charged on payments for admission to an entertainment if the Commissioners of Customs and Excise are satisfied that the entertainment is provided only for children, that no person is admitted other than children and persons in charge of children, and that the charge for admission for each person does not exceed two pence.

And it is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1913."

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