Finance Act, 1956

Entertainments duty—exemption for Irish language film shows.

16.—(1) In this section “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) Entertainments duty shall not be charged or levied on payments for admission to any entertainment which is shown to the satisfaction of the Revenue Commissioners to consist wholly of moving pictures produced by means of a cinematograph film which either—

(a) has a continuous sound track from which is produced speech in the Irish language, or

(b) has a continuous accompaniment consisting of synchronised speech in the Irish language which is mechanically produced and corresponds to the scenes depicted in the film.