I move:—
(1) That, on and after the 16th day of January, 1948, sub-section (5) of Section 25 of the Finance Act, 1932 (No. 20 of 1932), shall have effect as if, for the rates inserted therein by sub-section (1) of Section 10 of the Finance Act, 1947 (No. 15 of 1947), 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 |
5 |
0 |
3 |
|
,, |
0 |
5 |
,, ,, |
0 |
6 |
0 |
4 |
|
,, |
0 |
6 |
,, ,, |
0 |
8 |
0 |
6 |
|
,, |
0 |
8 |
,, ,, |
1 |
0 |
0 |
9 |
|
,, |
1 |
0 |
,, ,, |
1 |
3 |
1 |
0 |
|
,, |
1 |
3 |
,, ,, |
1 |
9 |
1 |
6 |
|
,, |
1 |
9 |
,, ,, |
2 |
3 |
2 |
3 |
|
,, |
2 |
3 |
,, ,, |
3 |
0 |
3 |
0 |
|
,, |
3 |
0 |
,, ,, |
4 |
0 |
4 |
0 |
|
,, |
4 |
0 |
4 |
0 for |
|||
|
the first 4s. and 4s. for every additional 4s. or part of 4s. |
(2) That, on and after the 16th day of January, 1948, sub-section (2) of Section 11 of the Finance Act, 1936 (No. 31 of 1936), shall have effect as if, for the rates inserted therein by sub-section (2) of Section 10 of the Finance Act, 1947, 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 |
5 |
0 |
3 |
|
|
,, |
0 |
5 |
,,,, |
0 |
6 |
0 |
4 |
|
|
,, |
0 |
6 |
,,,, |
0 |
6½ |
0 |
5½ |
|
|
,, |
0 |
6½ |
,,,, |
0 |
8 |
0 |
8 |
|
|
,, |
0 |
8 |
,,,, |
0 |
10 |
0 |
10 |
|
|
,, |
0 |
10 |
,,,, |
1 |
1 |
1 |
3 |
|
|
,, |
1 |
1 |
,,,, |
1 |
4 |
1 |
8 |
|
|
,, |
1 |
4 |
,,,, |
1 |
6 |
2 |
0 |
|
|
,, |
1 |
6 |
,,,, |
1 |
9 |
2 |
6 |
|
|
,, |
1 |
9 |
,,,, |
2 |
0 |
3 |
0 |
|
|
,, |
2 |
0 |
,,,, |
3 |
0 |
4 |
0 |
|
|
,, |
3 |
0 |
,,,, |
4 |
0 |
6 |
0 |
|
|
,, |
4 |
0 |
6 |
0 |
for |
|||
|
the first 4s. and 6s. 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 16th day of January, 1948, 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 "thirty per cent. of the said duty" (inserted by sub-section (3) of Section 10 of the Finance Act, 1947), there were substituted the words "fifteen per cent. of the said duty".