Mr. CHAMBERLAIN:

My hon. Friend is under a misapprehension in assuming that the entertainments duty has been abandoned in regard to societies existing to promote interest in music, but I presume that he has in mind the provision governing exemption from this duty on partly educational grounds under which performances given by a number of musical societies and amateur dramatic societies have recently qualified for exemption. The statutory condition governing this exemption is that the entertainment must be provided for partly educational purposes by a society, institution or committee not conducted or established for profit. Where this condition is fulfilled exemption is allowed irrespective of the character of the society, and no distinction is drawn between amateur dramatic societies and musical societies in this respect.