Mr. RUTHERFORDasked the Financial Secretary to the Treasury in what circumstances and upon what occasions exemption from Entertainments Duty is granted to trade exhibitions by his Department?
§ Mr. HORE-BELISHA:I would refer my hon. Friend to Section 11 of the Finance Act, 1923, as amended by Section 7 of the Finance Act, 1924, which sets out the conditions under which trade exhibitions may be exempted from Entertainments Duty.