Finance Act, 1982

Reduction of duty on public dancing licences.

68.—(1) Section 78 of the Finance Act, 1980 , is hereby amended by the substitution of the following subsection for subsection (2):

“(2) There shall be charged, levied and paid on every public dancing licence granted under section 2 of the Public Dance Halls Act, 1935 , a duty of excise of—

in case the licence is for a defined period not exceeding one month


in any other case


(2) This section shall have effect in relation to public dancing licences granted under the Public Dance Halls Act, 1935 , on or after the date of the passing of this Act in respect of dates subsequent to the 30th day of September, 1982.