§ Sir C. MARKSasked the Financial Secretary to the Treasury whether a period of grace will be given for 21 days after 18th July for all agricultural shows then held during that period, but which have not been able to obtain certificates of exemption from Entertainments Duty owing to the provision requiring 14 days' notice to be given after the passing of the Act on 18th July; and whether rebate will be made for any such duty paid during that period of grace?
§ Sir W. JOYNSON-HICKSThe Commissioners of Customs and Excise are treating all applications for exemption made before the passing of the Finance Act in respect of shows to be held after the passing of the Act as valid applications for exemption under Section 11 of the Act, and are in no case refusing exemption merely because the application was made less than 14 days before the show. If Entertainments Duty be paid in respect of any show held on or after 18th July, 1923, which is shown to have56W been entitled to a grant of exemption under Section 11, the duty will be repaid, provided that application is made to the Commissioners not later than 8th August, 1923.