§ Mr. TOWNLEYasked the Chancellor of the Exchequer whether, in view of the instructional nature of agricultural shows, he will remit the entertainment tax on such shows as are only open for one day, notwithstanding that a band may play at such show?
Mr. CHAMBERLAINExemption from entertainments duty can only be granted to agricultural shows as such under Section 1 (5) (d) of the Finance (New Duties) Act, 1916, and the inclusion of a band in the proceedings at any entertainment is regarded as a bar to the grant of exemption under this subsection. I am not prepared to make an exception to this rule in the case of agricultural shows.