I move:—
(1) That 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 in relation to any entertainment held on or after the 1st day of June, 1949, in a place not situated in or within three miles of any of the following:
(a) a county or other borough,
(b) an urban district,
(c) a town having commissioners under the Towns Improvement (Ireland) Act, 1854,
(d) a town—
(i) which is designated as such in the census of population which is for the time being the latest such census, and
(ii) has, according to such census, a population exceeding five hundred.
(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).