Finance Act, 1958

Entertainments duty— restriction of section 6 of Finance Act, 1953.

17.—(1) The Revenue Commissioners shall not make a repayment under subsection (1) of section 6 of the Finance Act, 1953 (No. 21 of 1953), to the proprietor of an entertainment held on or after the 19th day of June, 1958, if the duration of the entertainment exceeds two and one-half hours.

(2) Where an entertainment consists of two or more displays of the same programme in its entirety, each such display shall for the purposes of this section but for no other purpose be deemed to be a separate entertainment.