I move:—
(1) That in this Resolution "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, and "the census of population" and "town" have the same meanings, respectively, as they have in Section 16 of the Finance Act, 1954 (No. 22 of 1954).
(2) That as on and from the 1st day of August, 1956, Section 1 of the finance (New Duties) Act, 1916, shall be construed and have effect as if the word "entertainment" as defined in that section included any ball or dance, and entertainments duty shall, on and from the said date, be charged, levied and paid on all payments for admission to any ball or dance whether the admission is for the purpose of dancing or taking part in such ball or dance or as a spectator thereof and shall be charged, levied and paid as aforesaid at the following rates:—
(i) as respects any ball or dance held in a place not situated in or within three miles of—
(a) a county or other borough, or
(b) an urban district, or
(c) a town,
having, in any such case, according to the census of population, a population exceeding 2,000:
Where the payment for admission, excluding duty—
|
Rate of Duty |
||||||
|
s.d. |
||||||
|
exceeds |
4d. |
and does not exceed |
9d. |
1 |
||
|
,, |
9d. |
,,,, |
1s. |
1½d. |
1½ |
|
|
,, |
1s. |
1½d. |
,,,, |
1s. |
10d. |
2 |
|
,, |
1s. |
10d. |
,,,, |
2s. |
3d. |
3 |
|
,, |
2s. |
3d. |
,,,, |
3s. |
4½d. |
4½ |
|
,, |
3s. |
4½d. |
,,,, |
4s. |
6d. |
6 |
|
,, |
4s. |
6d. |
,,,, |
6d. for the first 4s. 6d. and 2d. for every additional 1s. or part of 1s. |
(ii) in any other case:
Where the payment for admission, excluding duty—
|
Rate of Duty |
||||||
|
s.d. |
||||||
|
exceeds |
4d. |
and does not exceed |
6½d. |
1½ |
||
|
,, |
6½d. |
,,,, |
8d. |
2 |
||
|
,, |
8d. |
,,,, |
1s. |
0d. |
3 |
|
|
,, |
1s. |
0d. |
,,,, |
1s. |
8d. |
4 |
|
,, |
1s. |
8d. |
,,,, |
2s. |
0d. |
6 |
|
,, |
2s. |
0d. |
,,,, |
3s. |
0d. |
9 |
|
,, |
3s. |
0d. |
,,,, |
4s |
0d. |
10 |
|
,, |
4s. |
0d. |
1s. for the first 4s. and 3d. for every additional 1s. or part of 1s. |
(3) That the provisions of Section 16 of the Finance Act, 1954 (No. 22 of 1954) shall apply and have effect in respect of entertainments duty payable in pursuance of this Resolution, subject to the proviso that no repayment shall be made under sub-section (3) of the said Section 16 in respect of duty paid on payments for admission to any ball or dance.
(4) That in the application of the provisions of sub-sections (4) and (6) of the said Section 16 to the entertainments duty payable in pursuance of this Resolution, the references in those sub-sections to sub-section (3) of that section shall be construed as references to sub-paragraph (i) of paragraph (2) of this Resolution.
(5) That sub-section (1) of Section 14 of the Finance Act, 1952 (No. 14 of 1952) shall be repealed as on and from the 1st day of August, 1956.
(6) 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).
