HC Deb 17 April 1946 vol 421 cc2719-20

4."That as respects payments for admission to entertainments held on or after the fifth day of Nay, nineteen hundred and forty-six, in subsection (3) of section one of the Finance Act, 1935 (which provides for reduced rates of entertainments duty in the case of stage plays and certain other entertainments) for the words "a circus or a travelling show" there shall be substituted the words "a circus, a travelling show, a menagerie, or any game or sport other than the racing or trial of speed of animals, vehicles, vessels or aircraft."

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