Finance Act, 1939

Exemption from entertainments duty.

17.—Entertainments duty within the meaning of and chargeable under section 1 of the Finance (New Duties) Act, 1916 , as amended by subsequent enactments shall not be charged or levied on any entertainment in respect of which it is proved, to the satisfaction of the Revenue Commissioners, that the entertainment is promoted by the Contract Bridge Association of Ireland or by a club duly affiliated to or under the direct control of that Association and that the entertainment consists solely of an exhibition of the game of cards known as bridge.