I move:—
(1) That as on and from the 1st day of July, 1936, entertainments duty within the meaning of and chargeable under Section 1 of the Finance (New Duties) Act, 1916, as amended by subsequent enactments shall not be charged or levied on any entertainment in respect of which it is proved to the satisfaction of the Revenue Commissioners—
(a) that the entertainment is promoted by the Irish Amateur Fencing Federation or by a club duly affiliated to or under the direct control of that Federation and that the entertainment consists solely of an exhibition of the sport of fencing, or
(b) that the entertainment is promoted by the Irish Free State Table Tenuis Association or by a club duly affiliated to or under the direct control of that Association and that the entertainment consists solely of an exhibition of the game of table tennis.
(2) 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).
The object of this Resolution is to grant exemption to indoor sports, which were omitted from the previous Schedule—fencing and table tennis.
