62. Mr. Vane
asked the Chancellor of the Exchequer what principles or Departmental orders are followed in deciding whether a flower, horticultural or agricultural show should be exempted from Entertainments Duty.
Does the hon. Gentleman realise that the application of these several sets of regulations is not consistent? An agricultural or horticultural show alone if held in conjunction with a sports meeting will probably be charged with Entertainment Duty at the full rate, while the sports meeting held alone will be liable to duty only at the reduced rate. Will he look into this again?