Finance Act, 1927

Extension of exemption of agricultural exhibitions from entertainments duty.

15.—An entertainment provided by a society which is established solely for the purpose of promoting the interest of the industry of agriculture or some branch thereof shall not be excluded from the exemption given by section 7 of the Finance Act, 1921 , solely by reason of the inclusion in the entertainment of competitions in the knowledge of the Irish language and in step-dancing or either of them.