Tim Vine writes a lot of this kind of one-liner. Most of the gags on this page are by him, esp. the ones lower down. He's a regular on ITV's The Sketch Show, which is starting next week I think. He's also on tour this year.
I was in the video shop, and I said, "I'd like an action movie please." The assistant went, "D'you want to rent Batman Forever?" I said, "no, just for a couple of hours."
Q: Why does a West Virginian Nativity Scene have the Three Wise Men in total fireman's gear? A: Because it says in the Bible that they came from a'far.