§ 5. "That—
§ (a) As from the second day of June, nineteen hundred and twenty-four, Entertainments Duty shall cease to be charged on payments for admission to an entertainment where the amount of the payment for admission does not exceed sixpence, and where the amount of the payment for admission, excluding the amount of the duty, exceeds sixpence and does not exceed one shilling and three-pence, the duty shall be charged at the following reduced rates, that is to say:
|Where the payment|
|Exceeds 6d. and does not exceed 7d.||one penny.|
|Exceeds 7d. and does not exceed 8d.||three halfpence.|
|Exceeds 8d. and does not exceed 1s. 1d.||twopence.|
|Exceeds 1s. 1d. and does not exceed 1s. 3d.||threepence.|
§ (b) Where a person who has made a payment for admission to an (entertainment subsequently on being admitted to another part of the place of entertainment makes a further payment of admission in respect of the same entertainment there shall for the purposes of Entertainments Duty be deemed to have been one payment of an amount equal to the aggregate amount of the several payments.