HC Deb 17 April 1946 vol 421 c2720

5. "That in lieu of the exemption from entertainments duty of entertainments provided for partly educational purposes by a society, institution or committee not conducted or established for profit, there shall be an exemption of entertainments which consist of a stage play, a ballet, a performance of music, the exhibition of a cinematograph film, a lecture, a recitation, an exhibition of artistic work or an industrial exhibition, being entertainments provided by a society, institution or committee which is not conducted or established for profit and the aims, objects and activities of which are partly educational.

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."