Finance Act, 1949

Exemption from entertainments duty.

13.—Entertainments duty within the meaning of and chargeable under section 1 of the Finance (New Duties) Act, 1916 , as amended by subsequent enactments, shall not be charged or levied in relation to any entertainment held on or after the 1st day of June, 1949, in a place not situated in or within three miles of any of the following:

(a) a county or other borough,

(b) an urban district,

(c) a town having commissioners under the Towns Improvement (Ireland) Act, 1854 ,

(d) a town—

(i) which is designated as such in the census of population which is for the time being the latest such census, and

(ii) has, according to such census, a population exceeding five hundred.