§ 61. Mr. CHORLTONasked the Financial Secretary to the Treasury whether he is aware that the Inland Revenue levied Entertainments Duty on a portion of the evening occupied by a cabaret at the ladies' night held by the Manchester Publicity Association at the Midland Hotel, Manchester, on 13th January last; and whether, in view of the fact that this association is not run for a, profit and only the bare cost of the entertainment is charged to members, he will direct the refund of the amount so levied?
§ Mr. HORE-BELISHAThe fact that part only of a function consists of a taxable entertainment is no ground for relief from duty in respect of that part. I am having inquiries made as to the circumstances but I may say that, if they are as stated, the fact that members were charged no more than sufficient to cover the bare cost of the performance and that no profit was made affords no ground for exemption from Entertainments Duty.
§ Mr. McGOVERNCan the hon. Gentleman state whether there was any all-in wrestling at this function?