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Supplemental provisions as to entertainments duty.
54 & 55 Vict. c. 38. 8 Edw. 7. c. 48.
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2.—(1) The Commissioners may make regulations for securing the payment of entertainments duty and generally for carrying the provisions of this Act as to entertainments duty into effect, and in particular—
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(a) for the supply and use of stamps or stanped tickets, or for the stamping of tickets sent to be stamped; and for securing the defacement of stamps when used; and
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(b) for the use of tickets covering the admission of more than one person and the calculation of the duty thereon; and for the payment of duty on the transfer from one part of a place of entertainment to another; and
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(c) for controlling the use of barriers or mechanical contrivances (including the prevention of the use of the same barrier or mechanical contrivance for payments of a different amount), and for securing proper records of admission by means of barriers or mechanical contrivances.
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If any person acts in contravention of or fails to comply with any such regulations he shall be liable in respect of each offence to an Excise penalty of fifty pounds.
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(2) Any officer of the Commissioners authorised by them for the purpose may enter any place of entertainment while the entertainment is proceeding, and any place ordinarily used as a place of entertainment at any reasonable times, with a view to seeing whether the provisions of this Act or any regulations made thereunder as to entertainments duty are being complied with.
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If any person prevents or obstructs the entry of any officer so authorised he shall be liable on summary conviction to a fine not exceeding twenty pounds.
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(3) The provisions (including the penal provisions) of the Stamp Duties Management Act, 1891, as amended by any subsequent Act, and section sixty-five of the Post Office Act, 1908, shall apply to the stamps used for denoting entertainments duty.
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(4) The Commissioners may, if they think fit, by agreement in writing with any local authority, or police authority, arrange for the exercise by that authority, either concurrently with the Commissioners or to the exclusion of the Commissioners of any powers of the Commissioners with respect to entertainments and entertainments duty; and, so far as required for the purpose of giving effect to any such arrangement, the provisions of this Act and any regulations made thereunder with respect to entertainments and entertainments duty shall have effect as if the local authority or police authority and any officer authorised by that authority were mentioned therein in addition to, or substituted for, the Commissioners and an officer of the Commissioners.
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Any arrangement under this provision may provide for the payment out of moneys provided by Parliament of any expenses incurred by the local authority or police authority in carrying out the arrangement.
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The expression “local authority” means, for the purposes of this provision as respects the Administrative County of London, the London County Council (except that in the City of London the Common Council shall be the local authority for all purposes except cinematograph or theatrical entertainments); as respects any borough, the council of the borough; as respects any urban district with a population of over ten thousand, the district council; and as respects any administrative county (excluding the area of any such borough or urban district), the county council:
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Provided that where the council of any such borough (not being a county borough) or of any such urban district agree in writing with the council of the administrative county that the borough or urban district should be included in the area of the administrative county for the purposes of this provision, the borough or urban district shall be so included.
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In the application of this provision to Scotland the expression “borough” means a Royal, Parliamentary, or Police Burgh; the expression “administrative county” means a county; and references to county boroughs and urban districts shall not apply.
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