Finance Act, 1947
Amendments of entertainments duty. |
10.—(1) On and after the 15th day of August, 1947, subsection (5) of section 25 of the Finance Act, 1932 (No. 20 of 1932), shall have effect as if, for the rates specified in the said subsection (5), there were substituted the following rates, that is to say:— | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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(2) On and after the 15th day of August, 1947, subsection (2) of section 11 of the Finance Act, 1936 (No. 31 of 1936), shall have effect as if, for the rates specified in the said subsection (2), there were substituted the following rates, that is to say:— | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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(3) Paragraph (c) of subsection (3) of section 11 of the Finance Act, 1936 (No. 31 of 1936), shall, as respects entertainments duty (within the meaning of the said section 11) paid on payments, made on or after the 15th day of August, 1947, for admission to an entertainment in any such theatre as is mentioned in the said sub-section (3), have effect as if, for the words “one-half of the said duty”, there were substituted the words “thirty per cent. of the said duty”. |