I move:—
(1) In this Resolution the expression "entertainments duty" means the Excise duty referred to by that name in and chargeable under Section 1 of the Finance (New Duties) Act, 1916, as amended by subsequent enactments.
(2) On and after the 1st day of August, 1935, entertainments duty on all payments for admission to any entertainment which consists wholly or mainly of an exhibition of moving pictures or other optical effects produced by means of a cinematograph or similar apparatus, whether accompanied or not accompanied by vocal or other sounds produced by mechanical means, shall be charged, levied, and paid at the following rates in lieu of the rates specified in subsection (5) of Section 25 of the Finance Act, 1932 (No. 20 of 1932), that is to say:—
|
Rate of Duty |
|||||||
|
Where the payment for admission, excluding duty, |
s. |
d. |
|||||
|
exceeds |
4d. |
and does not exceed |
6d. |
0 |
1½ |
||
|
,, |
6d. |
,, ,, |
7d. |
0 |
2½ |
||
|
,, |
7d. |
,, ,, |
11½d. |
0 |
4½ |
||
|
,, |
11½d. |
,, ,, |
1s. |
6d. |
0 |
6 |
|
|
,, |
1s. |
6d. |
,, ,, |
1s. |
10d. |
0 |
9 |
|
,, |
1s. |
10d. |
,, ,, |
2s. |
11d. |
1 |
1½ |
|
,, |
2s. |
11d. |
,, ,, |
4s. |
0d. |
1 |
6 |
|
,, |
4s. |
0d. |
1s. 6d. for the first 4s. and 1s. 6d. for every additional 4s. or part of 4s. |
(3) 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).
This Resolution is to effect increase of approximately 50 per cent., as from 1st August, 1935, in the rates of duty on payments in excess of sixpence for admission to entertainments consisting wholly or mainly of cinematograph exhibitions.