Entertainments Duty (Co-operative Centenary Pageant)

HC Deb 06 July 1944 vol 401 c1345W

Mr. R. Duckworth

asked the Chancellor of the Exchequer why Entertainment Tax is being waived on the Co-operative Centenary Pageant.

Sir J. Anderson

Exemption from Entertainments Duty is being allowed in respect of this entertainment under Section 1 (5) (d) of the Finance (New Duties) Act, 1916, which provides that Entertainments Duty shall not be charged on payments for admission to any entertainment where the Commissioners of Customs and Excise are satisfied that the entertainment is provided for partly educational purposes by a society, institution or committee not conducted or established for profit. The entertainment in question is being provided by the education committees of the Co-operative Societies concerned.