HC Deb 15 May 1952 vol 500 cc1602-3
9. Mr. Lewis

asked the Chancellor of the Exchequer what action he proposes to take to ensure that agencies and persons selling tickets and places to view the forthcoming Coronation procession contribute to the Customs and Excise the correct Entertainments Duty as laid down in the Finance Acts, on the moneys charged.

Mr. Boyd-Carpenter

As Royal processions are not within the scope of the Entertainments Duty, as defined in the Finance (New Duties) Act, 1916, the question does not arise.

Mr. Lewis

Does that mean that ticket agencies and spivs on the route can make as much money as they like without contributing to the Exchequer?

Mr. Boyd-Carpenter

It means that a Royal procession, for the purposes of the Act of Parliament concerned, is not an entertainment.