§ Major NALLasked the Chancellor of the Exchequer whether he is aware that Entertainments Tax is charged on the subscriptions of county cricket clubs; and if he will issue instructions for these subscriptions to be treated on the same basis as those to other social or political clubs?
§ Mr. BALDWINEntertainments Tax is chargeable, under Section 1 (4) of the Finance (Now Duties) Act, 1916, on subscriptions paid to any club, association, or society, in so far as such subscriptions confer the right of admission to taxable entertainments.