Catalogue description HM Customs and Excise: Entertainments duty records

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Date range

Details of CUST 153
Reference: CUST 153
Title: HM Customs and Excise: Entertainments duty records
Description:

This series consists of Intelligence Branch collated background information on the history of the Entertainments Duty with statistics of receipt.
Date: 1915 - 1960
Related material:

References to Entertainments duty may be found in:

Registered papers CUST 49

Private Office Papers: Parry Collection. CUST 143

Entertainment duty CUST 118/405
Held by: The National Archives, Kew
Legal status: Public Record(s)
Language: English
Creator:

Board of Customs and Excise, Intelligence Branch, 1909-
Physical description: 19 file(s)
Access conditions: Subject to 30 year closure unless otherwise stated
Immediate source of acquisition:

In 2002 Board of Customs and Excise
Accumulation dates: File series ran from 1916 to 1960
Selection and destruction information: The entire series was kept as a complete history of entertainments duty, showing the policy and administrative process. (Section 2.2.1.6 of the acquistions policy).
Accruals: No further accruals expected
Administrative / biographical background:

The Board of Customs and Excise was formed in 1909 by the merger of the Board of Customs with the Board of Excise (Inland Revenue). The Intelligence Branch function was to provide the Board with tax yield forecasts and to collect information in existing or proposed indirect taxation.

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