Finance Act, 1949
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Entertainments duty in respect of ball or dance. |
12.—(1) In this section the expression “entertainments duty” means the excise duty referred to by that name in and chargeable under section 1 of the Finance (New Duties) Act, 1916 , as amended by subsequent enactments. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(2) As on and from the 1st day of July, 1949, section 1 of the Finance (New Duties) Act, 1916 , shall be construed and have effect as if the word “entertainment” as defined in that section included any ball or dance, and entertainments duty shall, on and from the 1st day of July, 1949, be charged, levied and paid on all payments for admission to any ball or dance whether the admission is for the purpose of dancing or taking part in such ball or dance or as a spectator thereof and shall be charged, levied and paid as aforesaid at the following rates:— | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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(3) Subsection (1) of section 13 of the Finance Act, 1946 (No. 15 of 1946), is hereby repealed as on and from the 1st day of July, 1949. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||