HC Deb 17 December 1953 vol 522 c93W
91. Mr. Short

asked the Chancellor of the Exchequer upon what grounds the show, "Braziliana," is granted exemption from entertainments tax.

Mr. Boyd-Carpenter

Because it falls within the list of items in Section 8 (1) of the Finance Act, 1946, and because it is provided by a society not conducted or established for profit and which has partly educational aims, objectives, and activities.