HC Deb 09 March 1933 vol 275 c1364W
Mr. RUTHERFORD

asked 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.