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Entertainments Duty

Volume 163: debated on Tuesday 8 May 1923

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asked the Chancellor of the Exchequer whether he will be prepared to receive and give sympathetic consideration to representations from the entire indoor entertainment industry as to the great practical value which would result to the said industry from the sub-division of the entertainments duty into two sections, the one derived from all amusements given under cover and the other from all those given in the open air; and whether he can give the House any approximate idea of the extra expense which would be involved by the use of differential coloured stamps?

I am, of course, at all times ready to consider representations made by responsible bodies of traders, but I not aware of any great practical value that would accrue either to the entertainments trade or the Revenue authorities from the adoption of my hon. Friend's suggestion. No close estimate of its cost is possible, but it would certainly be considerable.