§ 52. Mr. DENVILLE
asked the Chancellor of the Exchequer whether his attention has been called to an entertainment styled a Beautiful Christmas Play being produced in a West End store, to which admission is free so long as the public purchase 1s. vouchers and use them for payment or part payment of goods in the store; and whether he proposes to reconsider the effect of such performances upon the revenue derived from the Entertainments Duty and, in particular, the lessening of such revenue from other places of amusement, in view of the competition afforded by this new form of store trading entertainment?
§ The FINANCIAL SECRETARY to the TREASURY (Mr. Duff Cooper)
I had not previously heard of the particular entertainment referred to, but if my hon. Friend cares to send me further particulars, I will have inquiry made. With regard to the second part of the question, it appears improbable that any portion of the price paid for the vouchers can be regarded as payment for admission to an entertainment, in which case there would be no legal liability to tax.
§ Mr. DENVILLE
Would it be possible for theatres in the provinces to have a shop next door and sell goods to the value of one shilling and give a free ticket of admission to the theatre, and, if so, would they be liable to Entertainments Duty?