Finance Act, 1931

Alteration of rates of entertainments duty.

21.—In lieu of being charged at the present rates, entertainments duty, within the meaning of section 1 of the Finance (New Duties) Act, 1916 , shall, on and after the 1st day of October, 1931, be charged, levied and paid at the following rates, that is to say:—

Where the amount of the payment for admission, excluding the amount of the duty—

exceeds

        4d.   and does not exceed

        5½d.  —one and a halfpence

        5½d.

        8d.

—twopence

        8d.

  1s. 1d.

—threepence

  1s. 1d.

  2s. 2d.

—fourpence

  2s. 2d.

  3s. 0d.

—sixpence

  3s. 0d.

  5s. 0d.

—ninepence

  5s. 0d.

  7s. 6d.

—one shilling

  7s. 6d.

10s. 6d.

—one shilling and

sixpence

10s. 6d.

15s. 0d.

—two shillings

15s. 0d., two shillings for the first 15s., and sixpence for every 5s. or part of 5s. over 15s.