§ Sir W. Bromley-Davenportasked the Chancellor of the Exchequer whether he is aware that the incidence of the Selective Employment Tax produces anomalies between theatres which are and which are not assisted from public funds and will cause difficulties to theatres as a whole; and whether he will now review the application of the Selective Employment Tax to the living theatre.
§ Mr. DiamondTheatres, which are registered charities, can claim refund, whether or not they are receiving assistance from public funds. I see no reason to distinguish for the purpose of the tax between theatres run on commercial lines and other forms of commercial entertainment.