HC Deb 10 December 1946 vol 431 c975
56. Mr. George Jeger

asked the Chancellor of the Exchequer what steps are taken to ensure that the remission of Entertainments Duty at certain theatres is reflected in reductions in the price of seats, and is not used to increase theatre rents and profits.

Mr. Dalton

Reduction in the prices of seats is not a necessary condition of exemption. The test is that the body providing the entertainment should not be conducted for profit.