Finance Act, 1925

Exemption of certain games, etc., from entertainments duty.

29.—Entertainments duty within the meaning of section 1 of the Finance (New Duties) Act, 1916, shall not be charged or levied on payments for admission to any entertainment as respects which it is proved to the satisfaction of the Revenue Commissioners that the entertainment consists solely of an exhibition of all or any of the following games or sports, that is to say:—

(a) games of handball,

(b) games of badminton,

(c) gymnastic displays not involving the use or participation of horses, dogs, or other animals, or the use of mechanically-propelled vehicles,

(d) boxing contests at or in connection with which no money is awarded or paid to any of the contestants whether as prizes, remuneration, or otherwise,

(e) any games or sports which are ordinarily played or contested out-of-doors by two or more persons or by two or more groups of persons and do not involve the use or participation of horses, dogs, or other animals or the use of mechanically-propelled vehicles.