I move:—
(1) That, on and after the 15th day of August, 1947, sub-section (5) of Section 25 of the Finance Act, 1932 (No. 20 of 1932), shall have effect as if, for the rates specified in the said sub-section (5), there were substituted the following rates, that is to say:—
|
Rate of Duty |
|||||||
|
Where the payment for admission, excluding duty, |
|||||||
|
s. |
d. |
s. |
d. |
s. |
d. |
||
|
exceeds |
0 |
4 |
and does not exceed |
0 |
4½ |
0 |
1½ |
|
,, |
0 |
4½ |
,,,, |
0 |
6 |
0 |
2 |
|
,, |
0 |
6 |
,,,, |
0 |
8 |
0 |
3 |
|
,, |
0 |
8 |
,,,, |
0 |
11½ |
0 |
4½ |
|
,, |
0 |
11½ |
,,,, |
1 |
3½ |
0 |
6½ |
|
,, |
1 |
3½ |
,,,, |
1 |
9 |
0 |
9 |
|
,, |
1 |
9 |
,,,, |
2 |
4½ |
1 |
1½ |
|
,, |
2 |
4½ |
,,,, |
3 |
0 |
1 |
6 |
|
,, |
3 |
0 |
,,,, |
4 |
0 |
2 |
0 |
|
,, |
4 |
0 |
,,,, |
2 |
0 for |
||
|
the first 4s. and 2s. for every additional 4s. or part of 4s. |
(2) That, on and after the 15th day of August, 1947, sub-section (2) of Section 11 of the Finance Act, 1936 (No. 31 of 1936), shall have effect as if, for the rates specified in the said sub-section (2), there were substituted the following rates, that is to say:—
|
Rate of Duty |
|||||||
|
Where the payment for admission, excluding duty |
|||||||
|
s. |
d. |
s. |
d. |
s. |
d. |
||
|
exceeds |
0 |
4 |
and does not exceed |
0 |
4½ |
0 |
1½ |
|
,, |
0 |
4½ |
,,,, |
0 |
6 |
0 |
2 |
|
,, |
0 |
6 |
,,,, |
0 |
7 |
0 |
3 |
|
,, |
0 |
7 |
,,,, |
0 |
9 |
0 |
5 |
|
,, |
0 |
9 |
,,,, |
1 |
0½ |
0 |
7½ |
|
,, |
1 |
0½ |
,,,, |
1 |
4 |
0 |
10 |
|
,, |
1 |
4 |
,,,, |
2 |
0 |
1 |
3 |
|
,, |
2 |
0 |
,,,, |
2 |
10½ |
2 |
1½ |
|
,, |
2 |
10½ |
,,,, |
4 |
0 |
3 |
0 |
|
,, |
4 |
0 |
,,,, |
3 |
0 for |
||
|
the first 4s. and 3s. for every additional 4s. or part of 4s. |
(3) That paragraph (c) of sub-section (3) of Section 11 of the Finance Act, 1936 (No. 31 of 1936), shall, as respects entertainments duty (within the meaning of the said Section 11) paid on payments, made on or after the 15th day of August, 1947, for admission to an entertainment in any such theatre as is mentioned in the said sub-section (3), have effect as if, for the words "one-half of the said duty", there were substituted the words "thirty per cent. of the said duty".