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Entertainments Duty

Volume 478: debated on Thursday 26 October 1950

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asked the Chancellor of the Exchequer whether, in view of the fact that certain commercially-produced plays with professional casts are exempt from Entertainments Duty, he will waive the tax on amateur operatic society productions employing a professional producer or professional help in the orchestra.

Amateur operatic societies may obtain exemption from Entertainments Duty under the same conditions as the promoters of other forms of entertainment. There is no power to waive duty where these conditions are not complied with.