§ Sir A. Herbertasked the Chancellor of the Exchequer whether he can make a statement reviewing the working of Section 8 of the Finance Act, 1946, Entertainments Duty on certain entertainments provided by bodies which are not profit-making.
§ Sir S. CrippsYes. From the administrative standpoint this provision is working satisfactorily. A society which claims to be non-profit-making is required to satisfy the Commissioners of Customs and Excise that any member whom it employs professionally, as a manager or otherwise, does not control the society, but in fact is under its control, and that he receives no more than fair and proper remuneration for his services, though no fixed limits are laid down. The same person may be the manager of more than one show at the same time. Partly educational aims, objects and activities are judged by the policy of the society as declared in its rules or otherwise and by the character of the works which it produces over a period.