§ Mr. Grovesasked the Financial Secretary to the Treasury whether he is aware that a concert was held at Stratford town hall on 18th January on behalf of the West Ham Society for Blind Persons; that in connection with the application for exemption from Entertainments Duty the hon. Member for Stratford was, as sponsor of the entertainment, requested 3088W to deposit £2; whether he will state why this deposit was requested; whether he is aware that when the £2 so deposited was returned a 2d. receipt stamp was demanded; and whether he will state the circumstances justifying such action?
§ Lieut.-Colonel ColvilleI am aware of the facts stated in the first two parts of the question. The deposit was requested in accordance with the standing regulations, as security for the Entertainments Duty in the event of exemption proving not to be allowable. With regard to the last two parts of the question, the law provides no exemption from Stamp Duty in favour of such receipts.