§ Mr. ELLISasked the Chancellor of the Exchequer whether he is aware that the Commissioners of Inland Revenue, by the working rules made under Section 6 (4) of the Finance Act, 1924, in relation to the Entertainments Duty and interpreted under Leaflet 14, are casting exceptional difficulties on bona fide operatic and dramatic associations solely concerned in raising money for charitable purposes; and whether he will instruct them to consider each case on its merits from year to year without necessarily enforcing any percentage basis?
§ Mr. CHURCHILLAs regards the first part of the question, I am not aware that the position is as stated. As regards the second part, I would remind my hon. Friend that the working rules in Leaflet 14, including the institution of a percentage basis, were drawn up in consultation with the interests affected, and agreed by them. I regret that I cannot see my way to issue instructions in the sense desired.
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