Finance (No. 2) Act, 1947

• Permanent Page URL

Amendments of entertainments duty.

8.—(1) On and after the 16th day of January, 1948, subsection (5) of section 25 of the Finance Act, 1932 (No. 20 of 1932), shall have effect as if, for the rates inserted therein by subsection (1) of section 10 of the Finance Act, 1947 (No. 15 of 1947), there were substituted the following rates, that is to say:—

(2) On and after the 16th day of January, 1948, subsection (2) of section 11 of the Finance Act, 1936 (No. 31 of 1936), shall have effect as if, for the rates inserted therein by subsection (2) of section 10 of the Finance Act, 1947 , there were substituted the following rates, that is to say:—

(3) Paragraph (c) of subsection (3) of section 11 of the Finance Act, 1936 (No. 31 of 1936), shall, as respects entertainments duty (within the meaning of the said section 11) paid on payments, made on or after the 16th day of January, 1948, for admission to an entertainment in any such theatre as is mentioned in the said subsection (3), have effect as if, for the words “thirty per cent. of the said duty” (inserted by subsection (3) of section 10 of the Finance Act, 1947 ), there were substituted the words “fifteen per cent. of the said duty”.