Finance Act, 1960

Entertainments duty—amendment of section 17 of Finance Act, 1958.

13.Section 17 of the Finance Act, 1958 is hereby amended, with effect as on and from the 1st day of May, 1960, by the addition thereto of the following subsections:

“(3) Where an entertainment consists of two or more displays which would be displays of the same programme in its entirety but for the fact that one or more of the displays comprises part only of the programme in its entirety, each display shall for the purposes of this section but for no other purpose be deemed to be a separate entertainment provided that each display fulfils, taken by itself, the conditions of paragraph (b) of subsection (2) of section 6 of the Finance Act, 1953.

(4) Nothing in the foregoing subsections of this section applies in respect of any entertainment which consists wholly of moving pictures produced by means of a cinematograph film having a continuous sound track from which is produced speech in a language other than the official languages of the State.”