I move amendments 27, 28 and 29:—
27. Before paragraph (3), page 23, to insert a new paragraph as follows:—
"(3) That, on and after the 30th day of May, 1932, entertainments duty within the meaning of Section 1 of the Finance (New Duties) Act, 1916, as amended by subsequentenactments, shall not be charged or levied on any entertainment as respects which it is proved to the satisfaction of the Revenue Commissioners that the entertainment is promoted by a club duly affiliated to or under the direct control of either the Gaelic Athletic Association or the National Athletic and Cycling Association of Ireland, and that the entertainment consists solely of an exhibition of all or any of the following games or sports, that is to say:—
(a) gymnastic displays not involving the use or participation of horses, dogs, or other animals, or the use of mechanically propelled vehicles;
(b) any games or sports which are ordinarily played or contested out of doors by two or more persons or by two or more groups of persons and do not involve the use or participation of horses, dogs or other animals or the use of mechanically propelled vehicles."
28. Before paragraph (3) to insert a new paragraph as follows:-
"(3) That, on and after the 30th day of May, 1932, entertainments duty within the meaning of Section 1 of the Finance (New Duties) Act, 1916, as amended by subsequent enactments, shall not be charged or levied on any entertainment as respects which it is proved to the satisfaction of the Revenue Commissioners that the entertainment consists solely of one or more horse races."
29. Before paragraph (4), page 23, to insert a new paragraph as follows:—
"(4) That notwithstanding anything contained in any enactment or in the next preceding paragraph of this Resolution, entertainments duty within the meaning of Section 1 of the Finance (New Duties) Act, 1916, as amended by subsequent enactments, shall not, on or after the 30th day of May, 1932, he charged or levied at a rate exceeding one penny on any payment not exceeding sixpence for admission to any entertainment as respects which it is proved to the satisfaction of the Revenue Commissioners that the entertainment consists solely of the exhibition of a game which is ordinarily played out of doors by two groups of persons and does not involve the use or participation of horses, dogs, or other animals or the use of mechanically propelled vehicles."
These amendments exempt games held under the auspices of the Gaelic Athletic Association or the National Athletic and Cycling Association of Ireland and horse racing, and will also reduce the tax on the lower prices of admission in all other outdoor games.