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Entertainments Duty (Amateur Societies)

Volume 440: debated on Wednesday 23 July 1947

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asked the Chancellor of the Exchequer if he will give a list of the amateur musical and dramatic societies in this country which have qualified, under Section 8 of the Finance Act, for freedom from Entertainments Duty; and whether he will make a general statement indicating the reasons for which these societies were so approved, so that other societies can, if they so desire, follow their example.

To prepare such a list would involve an unjustifiable burden on civil servants. The reason for exemption is in every case that the society in question fulfils the statutory requirements.