Finance Act, 1935
|
Entertainments duty in respect of cinematographic exhibitions. |
24.—(1) In this section the expression “entertainments duty” means the excise duty referred to by that name in and chargeable under section 1 of the Finance (New Duties) Act, 1916 , as amended by subsequent enactments. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
(2) On and after the 1st day of August, 1935, entertainments duty on all payments for admission to any entertainment which consists wholly or mainly of an exhibition of moving pictures or other optical effects produced by means of a cinematograph or similar apparatus, whether accompanied or not accompanied by vocal or other sounds produced by mechanical means, shall be charged, levied, and paid at the following rates in lieu of the rates specified in sub-section (5) of section 25 of the Finance Act, 1932 (No. 20 of 1932), that is to say:— | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||