Finance Act, 1957

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Entertainments duty—rates in the case of cinematographic exhibitions.

12.—On and after the 1st day of August, 1957, section 10 of the Finance Act, 1948 (No. 12 of 1948), shall have effect as if, for the rates specified in subsection (3) thereof by virtue of section 4 of the Finance Act, 1953 (No. 21 of 1953), there were substituted the following rates, that is to say:

								Rate of Duty
Where the payment for admission, excluding duty,
exceeds		5d.	but	does not	exceed		5½d.		½d.
”		5½d.	”	”	”		6d.		1d.
”		6d.	”	”	”		7½d.		1½d.
”		7½d.	”	”	”		8d.		2d.
“		8d.	”	”	”		8½d.		2½d.
”		8½d.	”	”	”		10d.		3d.
”		10d.	”	”	”		11½d.		4½d.
”		11½d.	”	”	”	1s.	1d.		6d.
”	1s.	1d.	”	”	”	1s.	2d.		7d.
”	1s.	2d.	”	”	”	1s.	4d.		9d.
”	1s.	4d.	”	”	”	1s.	5¼d.		10d.
”	1s.	5¼d.	”	”	”	1s.	5½d.		10½d.
”	1s.	5½d.	”	”	”	1s.	7d.	1s.	0d.
”	1s.	7d.	”	”	”	1s.	8d.	1s.	1d.
”	1s.	8d.	”	”	”	1s.	9d.	1s.	3d.
”	1s.	9d.						1s. 3d. for the first 1s. 9d. and ½d. for every additional ½d. or part of ½d.

Finance Act, 1957 Permanent Page URL

Finance Act, 1957

Permanent Page URL