HC Deb 19 April 1923 vol 162 c2277W
Mr. LAMB

asked the Chancellor of the Exchequer whether, in view of the fact that it has been generally understood that agricultural shows at which no band is present are exempt from Entertainments Duty, he will state the authority for the ruling given by the Customs and Excise officer at Maidenhead on 7th October last, that exemption from duty would not be granted in future if riding or driving competitions were included at such shows unless entries were confined to animals the property of persons genuinely engaged in agriculture in the district in which the show is held?

Mr. BALDWIN

I have been unable in the time at my disposal to identify the particular case to which my hon. Friend refers, but if he will let me have full particulars, I will have inquiry made.