§ Sir JAMES BRUTONasked the Chancellor of the Exchequer whether he will give instructions that the Entertainments Tax shall not be enforced in the case of athletic sports forming part of official Peace celebrations?
Mr. CHAMBERLAINThere is no power under the law to exempt payments for admission as a spectator to athletic sports unless the whole of the proceeds of the entertainment are devoted to a charitable or philanthropic object, but repayment of the tax can be allowed if the net proceeds are devoted to such an object and the sum deducted from the takings to meet expenses (apart from those met by special donations) does not exceed 20 per cent. of the receipts.