Finance Act, 1921

Amendment of s. 1 of 6 & 7 Geo. 5. c. 11.

7.—(1) Entertainment duty, within the meaning of section one of the Finance (New Duties) Act, 1916 , as amended by any subsequent enactment, shall not be charged on payments for admission to an entertainment as respects which it is proved to the satisfaction of the Commissioners that the entertainment—

(a) is provided by a society which is established solely for the purpose of promoting the interest of the industry of agriculture, or some branch thereof, or the manufacturing industry, or some branch thereof, or the public health, and which is not conducted for profit; and

(b) consists solely of an exhibition of the.products of the industry, or branch thereof, for promoting the interests of which the society exists, or materials, machinery, appliances, or foodstuffs, used in the production of those products, or of articles which are of material interest in connection with the questions relating to the public health, as the case may be.

(2) In this section the expression “society” includes a company, institution, or other association of persons, by whatever name called, the expression “agriculture” includes horticulture and live-stock breeding, and the expression “live-stock” includes animals of any description.