Finance Act, 1952

Termination of entertainments duty in respect of ball or dance.

14.—(1) On and after the 1st day of August, 1952, the excise duty referred to as entertainments duty in and chargeable under section 1 of the Finance (New Duties) Act, 1916, as amended by subsequent enactments shall not be charged or levied on payments for admission to any ball or dance.

(2) Subsections (1) and (2) of section 12 of the Finance Act, 1949 (No. 13 of 1949), are hereby repealed as on and from the 1st day of August, 1952.