Finance Act, 1960


Customs and Excise.

Entertainments duty—exemption.

10.—(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 .

(2) Entertainments duty shall not be charged or levied on any entertainment held on or after the 1st day of August, 1960, in respect of which it is shown to the satisfaction of the Revenue Commissioners—

(a) that the entertainment is promoted by Comhaltas Ceoltóirí Éireann or by a branch of that organisation duly affiliated thereto, and

(b) that the whole of the net proceeds of the entertainment are devoted and will be applied to the furtherance of the aims and objects of Comhaltas Ceoltóirí Éireann.