I think my hon. and learned Friend the Member for Fareham (Sir T. Inskip) will agree with me when I say that to attempt to define charity in this Bill would be almost impossible and a most unfortunate thing. The position, so far as we are concerned, is that we are as anxious as hon. Members opposite to give exemptions to those lands which are bona fide Used for the purpose of sport in the sense in which the hon. Member for Bromley (Mr. Campbell) put the case. We are not prepared to exempt purely commercial sporting grounds, whether they be run for profit, or for the purposes of the members who are well able to pay for it; but we believe that, by the adoption of this process which I have suggested under the Town and Country Planning Bill in regard to charitable exemptions, the matter can be substantially dealt with, and will be substantially dealt with.

If it is found when the Town and Country Planning Bill is in force, and the required undertaking is given, there are any substantial cases of the class I have mentioned which are not relieved from the tax, we shall be prepared to consider them with a view to giving them exemption. [Interruption.] The hon. and learned Gentleman opposite might, I think, give us some credit for having thought out this problem. [An HON. MEMBER: "Why?"] The reason why I say hon. Members might give us some credit for having thought out the problem is because we have done so. Really, hon. and right hon. Gentlemen opposite must not think that they have an absolute monopoly of sincerity. Therefore, the position, so far as we can see it, on this Amendment—and it is impossible at the moment to go further than this Amendment—apart from the general statement that I have made, is that we are quite unable to accept the Amendment, because of the reasons which I have stated with regard to paragraphs (b) and (c) and because, with regard to paragraph (d), under that heading there is too general an exemption without any means of controlling evasions.