Finance Act, 1931

Exemption of stage plays, etc. from entertainments duty.

22.—Entertainments duty within the meaning of section 1 of the Finance (New Duties) Act, 1916 , shall not, as on and after the 1st day of October, 1931, be charged or levied, on payment for admission to any entertainment the performers in which are personally present and performing and which consists mainly of one or more of the following matters, that is to say:—

(a) a dramatic performance;

(b) a musical concert, whether vocal or instrumental or both vocal and instrumental;

(c) a number of variety items or turns such as are ordinarily given in a music-hall.