Finance Act, 1922
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Relief from entertainments duty |
13. —(1) Entertainments duty within the meaning of section one of the Finance (New Duties) Act, 1916 , as by any subsequent enactment, shall not be charged on payments for admission to an entertainment as respects which it is proved to the satisfaction of the Commissioners of Customs and Excise that the entertainment— | |
(a) is provided by a society which is established solely for the purpose of promoting graphic art or the art of sculpture, or both such arts, and which is not conducted for profit; and | ||
(b) consists solely of an exhibition of works of graphic art or of sculpture, or of both such classes of works, executed and exhibited by persons who practise graphic art or the art of sculpture for profit and as their main occupation. | ||
(2) The provisions in subsection (5) of section one of the Finance (New Duties) Act, 1916 , requiring the repayment to the proprietor of an entertainment in certain cases of the amount of the entertainments duty paid in respect of the entertainment, shall have effect as if for the words “and that the whole of the expenses of “ the entertainment do not exceed twenty per cent, of “ the receipts ” there were substituted the words “ and “ that the whole of the expenses of the entertainment do “ not exceed thirty per cent. of the receipts.” | ||
(3) In this section the expression “society” includes a company, institution, or other association of persons, by whatever name called. |