Finance Act, 1960
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Entertainments duty—repayments in relation to cinematographic entertainments. |
12.—(1) In this section— | |
“entertainments duty” means the excise duty referred to by that name in and chargeable under section 1 of the Finance (New Duties) Act, 1916 ; | ||
“net amount of duty” means the amount of entertainments duty paid as reduced by the amount of any repayment of entertainments duty due under any enactment other than this section. | ||
(2) Where— | ||
(a) two or more entertainments have been held by the same proprietor during a particular week at a particular place of entertainment, or | ||
(b) one entertainment (and not more) has been held during a particular week at a particular place of entertainment, | ||
and entertainments duty has been paid in respect of the entertainments or entertainment, the Revenue Commissioners shall repay to the proprietor— | ||
(i) a sum equal to twenty per cent. of the net amount of duty paid by him, and | ||
(ii) a sum of ten pounds or a sum equal to the remainder of the net amount of duty paid by him, whichever is the lesser. | ||
(3) Where two or more entertainments have been held, otherwise than by the same proprietor, during a particular week at a particular place of entertainment and entertainments duty has been paid in respect of the entertainments, the Revenue Commissioners shall repay to each proprietor— | ||
(a) a sum equal to twenty per cent. of the net duty paid by him, and | ||
(b) the appropriate sum or a sum equal to the remainder of the net amount of the duty paid by him, whichever is the lesser. | ||
(4) In paragraph (b) of subsection (3) of this section “the appropriate sum” means, in relation to a proprietor, such sum as bears to the sum of ten pounds the same proportion as the number of entertainments held at the place of entertainment by that proprietor in the week in question bears to the total number of the entertainments held at the place of entertainment in that week. | ||
(5) This section applies only to entertainments held on or after the 1st day of May, 1960, which consist wholly or partly of cinematographic exhibitions. |