§ Another matter of adjustment arises in connection with the exemption from Entertainments Duty for rural areas, which I introduced last year. As I promised, I have kept a close eye on this, to see how it was working out. Difficulties have arisen in marginal cases, and I propose, therefore, while retaining the existing seating limit of 400, to change the population limit from 64 to the square mile to 640 to the square mile. This should meet the great majority of the difficult borderline cases. The change will come into operation on 1st May, and will cost about £100,000 a year.