§ Sir J. BUTCHERasked the Chancellor of the Exchequer whether he is aware that an exhibition of paintings by a fine arts society, which is not conducted for profit, is liable to Entertainments Duty if the exhibition includes any pictures by amateur artists, whereas it is not so liable if it includes only pictures by professional artists; the reason for so penalising art exhibitions which are highly beneficial to the public from the educational and artistic standpoints; and whether he will favourably consider the abolition of this provision which penalises the exhibition of the work of amateur artists?
§ Mr. BALDWINThe exemption from Entertainments Duty authorised by Section 13 of the Finance Act, 1922, for professional art exhibitions was an extension to such exhibitions of the exemption allowed in Section 7 of the Finance Act, 1921, in respect of other trade shows. The condition that the exhibition must consist solely of the works of persons who practice art for profit and as their main occupation follows a similar condition imposed in respect of trade shows. Thus the concession in this year's Finance Act was based solely on the analogy of professional art exhibitions to trade shows, and I see no reason for extending the scope of the exemption.