§ 44. Mr. J. Howard
asked the Chancellor of the Exchequer if he will alleviate the burden of entertainment tax falling upon those professional football clubs which have made no distribution of profits to their members during the past six years and/or those professional football clubs whose constitution prohibits the distribution of profits.
§ Mr. H. Brooke
My hon. Friend will not expect me to anticipate my right hon. Friend's Budget Statement.
§ Mr. Howard
While appreciating my right hon. Friend's reluctance to anticipate the Budget, may I ask him to bear in mind that many Third Division clubs, of which Southampton is one, have incurred heavy trading deficits in the last few years and have at the same time paid Entertainments Duty in excess of those losses? Will he bear in mind that the directors of the clubs have to refund those losses in one way of another, so that it is fair to say that a proportion of the Entertainments Duty has come out of the directors' own pockets?