Finance Act, 1966
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PART VI Turnover Tax | ||
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Provisions in relation to dances. |
23.—(1) (a) In the case of dances, and goods sold and services provided in connection with dances where payment for such goods or services is included in the payment in respect of admission or is a condition of admission, tax shall be ten per cent. of the taxable turnover of the accountable person and the amount of tax chargeable shall be paid in accordance with regulations under Part VI of the Finance Act, 1963 . | |
(b) For the purposes of this subsection taxable turnover shall be the total amount of money received or receivable from persons admitted to a dance in respect of admission, together with, in case goods are sold or services are provided, or both goods are sold and services are provided, in connection with the dance, and payment therefor is a condition of admission and is not included in the payment in respect of admission, the total amount of money received or receivable in respect thereof. | ||
(2) (a) Every person who intends to promote a dance or a series of dances shall notify the Revenue Commissioners in accordance with regulations under Part VI of the Finance Act, 1963 , of his intention to do so. | ||
(b) A person who contravenes the foregoing paragraph shall be liable to a penalty of twenty pounds. | ||
(c) In proceedings for recovery of a penalty under this subsection— | ||
(i) a certificate signed by an officer of the Revenue Commissioners which certifies that he has inspected the relevant records of the Revenue Commissioners and that it appears from them that the defendant did not give the appropriate notification to the Revenue Commissioners shall be evidence until the contrary is proved that the defendant did not give the notification, | ||
(ii) a certificate certifying as provided for in subparagraph (i) of this paragraph and purporting to be signed by an officer of the Revenue Commissioners may be tendered in evidence without proof and shall be deemed until the contrary is proved to have been signed by an officer of the Revenue Commissioners. | ||
(3) (a) The proprietor of any premises shall not promote a dance therein, or allow a dance to be promoted therein by any other person, unless he has received notification from the Revenue Commissioners that they have been notified in accordance with subsection (2) of this section. | ||
(b) A person who contravenes the foregoing paragraph shall be liable to a penalty of twenty pounds. | ||
(c) In proceedings for recovery of a penalty under this subsection— | ||
(i) a certificate signed by an officer of the Revenue Commissioners which certifies that he has inspected the relevant records of the Revenue Commissioners and that it appears from them that no notification was issued to the defendant in relation to the relevant dance shall be evidence until the contrary is proved that the defendant did not receive the appropriate notification, | ||
(ii) a certificate certifying as provided for in subparagraph (i) of this paragraph and purporting to be signed by an officer of the Revenue Commissioners may be tendered in evidence without proof and shall be deemed until the contrary is proved to have been signed by an officer of the Revenue Commissioners. | ||
(4) (a) An authorised officer, on production, if requested, of his authorisation, may enter any place where dancing is proceeding, and any place ordinarily used for dancing, at any reasonable time, with a view to seeing whether the provisions of this section and of the regulations as to tax in the case of dances are being complied with. | ||
(b) Any person who prevents or obstructs the entry as aforesaid of an authorised officer shall be liable to a penalty of twenty pounds. | ||
(c) In this subsection “authorised officer” means an officer of the Revenue Commissioners authorised by them in writing for the purposes of this subsection. | ||
(5) All penalties under this section may, without prejudice to any other method of recovery, be proceeded for and recovered summarily in the same manner as in summary proceedings for recovery of any penalty under any Act relating to the excise, and, notwithstanding section 10 (4) of the Petty Sessions (Ireland) Act, 1851 , summary proceedings under this section may be instituted within three years from the date of the incurring of the penalty. | ||
(6) Subject to this section, the rules of the court concerned for the time being applicable to civil proceedings shall apply to proceedings pursuant to subsection (2), (3) or (4) of this section. | ||
(7) Nothing in sections 47 (3), 48 (3), 49 and 53 of the Finance Act, 1963 , shall apply in relation to dances or goods sold or services provided in the circumstances mentioned in subsection (1) (a) of this section. | ||
(8) This section shall not apply in any case in which the number of persons to be admitted to the dance is limited to one hundred and the payment on admission does not exceed four shillings. | ||
(9) In this section “dance” includes a ball. | ||
(10) For the purposes of this section the expression “moneys received” in section 47 (1) (a) of the Finance Act, 1963 , shall be construed as including “moneys receivable”. | ||
(11) This section shall have effect as on and from the 1st day of May, 1966. |