Finance Act, 1926

Exemption of greyhound coursing matches from entertainments duty.

18.—On and after the 1st day of November, 1926, entertainments duty within the meaning of section 1 of the Finance (New Duties) Act, 1916 , shall not be charged or levied on payments for admission to any entertainment as respects which it is proved to the satisfaction of the Revenue Commissioners that the entertainment consists solely of one or more courses between greyhounds.