Financial Resolution No. 1. - Financial Resolution No. 18—Excise.
(1) That, as on and from the 30th day of May, 1932, Section 1 of the Finance (New Duties) Act, 1916, shall be construed and have effect as if the word "entertainment" as defined in that section included any ball or dance, and accordingly the duty on entertainments chargeable under that section as amended by subsequent enactments shall, on and from the said 30th day of May, 1932, be charged, levied, and paid on all payments for admission to any ball or dance.
(2) That Section 29 of the Finance Act, 1925 (No. 28 of 1925), Section 18 of the Finance Act, 1926 (No. 35 of 1926), and Section 26 of the Finance Act, 1928 (No. 11 of 1928), shall cease to have effect as on and from the 30th day of May, 1932.
(3) That on and after the 1st day of October, 1932, the duty on entertainments chargeable under Section 1 of the Finance (New Duties) Act, 1916, as amended by subsequent enactments shall be charged, levied, and paid at the following rates in lieu of the rates now in force, that is to say—
|
Where the payment for Admission excluding Duty:— |
Rate of Duty. |
||||||
|
s. |
d. |
s. |
d. |
s. |
d. |
||
|
exceeds |
0 |
4 |
and does not exceed |
0 |
6½ |
0 |
1½ |
|
,, |
0 |
6½ |
,,,,,, |
0 |
8 |
0 |
2 |
|
,, |
0 |
8 |
,,,,,, |
1 |
0 |
0 |
3 |
|
,, |
1 |
0 |
,,,,,, |
1 |
8 |
0 |
4 |
|
,, |
1 |
8 |
,,,,,, |
2 |
0 |
0 |
6 |
|
,, |
2 |
0 |
,,,,,, |
3 |
0 |
0 |
9 |
|
,, |
3 |
0 |
,,,,,, |
4 |
0 |
1 |
0 |
|
,, |
4 |
0 |
1s. for the first 4s. and 1s. for every additional 4s. or part of 4s. |
(4) It is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1927 (No. 7 of 1927).