Finance Act, 1953

PART II.

Excise.

Entertainments duty—rates in the case of cinematographic exhibitions.

4.—On and after the 1st day of September, 1953, section 10 of the Finance Act, 1948 (No. 12 of 1948), shall have effect as if, for the rates specified in subsection (3) thereof, there were substituted the following rates, that is to say:

Rate of Duty

Where the payment for admission, excluding duty,

exceeds

4d.

but

does

not

exceed

4½d.

½d.

4½d.

5d.

1d.

5d.

6½d.

1½d.

6½d.

8d.

2d.

8d.

9d.

3d.

9d.

10½d.

4½d.

10½d.

1s.  0d.

6d.

1s.  0d.

1s.  1d.

7d.

1s.  1d.

1s.  3d.

9d.

1s.  3d.

1s.  5d.

10d.

1s.  5d.

1s.  6d.

1s.  0d.

1s.  6d.

1s. 0d. for the first 1s. 6d. and 3d. for every additional 3d. or part of 3d.