Clause 2. — (Classification of Entertainments for Purposes of Entertainments Duty, and Rates of Duty.)

Part of Orders of the Day — Finance Bill – in the House of Commons at 12:00 am on 6 May 1952.

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Photo of Mr Hugh Gaitskell Mr Hugh Gaitskell , Leeds South 12:00, 6 May 1952

The first Amendment standing in my name is designed to reduce the tax from the middle to the lower grade and applies to sports, games and racing. You are agreed, Sir Charles, that that is a clear and distinct issue and is worthy of discussion. I do not think it can be said to amount to negativing the Clause. But the later Amendments are different. As I understand it, the Amendment in the name of my hon. Friend the Member for Stoke-on-Trent, South (Mr. Ellis Smith), is designed to reduce the tax in the case of games and other sports, but not racing. That is quite distinct. I quite agree that the Amendments in the name of my hon. Friend the Member for Huddersfield, East (Mr. J. P. W. Mallalieu), are embraced in the Amendment of my hon. Friend the Member for Stoke-on-Trent, South, but are quite different from the Amendments standing in my name.