§ 6. "That the duty charged on payments for admission to entertainments shall extend to—
- (a) payments for admission to an entertainment, which are made to some person other than the proprietor of the entertainment; and
- (b) payments of rent made in respect of an interest in any premises which is primarily acquired for the purpose of securing admission to an entertainment.
§ And it is 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, 1913."