HC Deb 10 September 1931 vol 256 c410
410
§
Resolved,
That—
- (a) as from the ninth day of November, nineteen hundred and thirty-one, entertainments duty shall be charged at the following rates:
- Where the payment for admission, excluding the amount of duty—
- Does not exceed 2½d.—One halfpenny.
- Exceeds 2½d. and does not exceed 5d.—One penny.
- Exceeds 5d. and does not exceed 7½d.—Three halfpence.
- Exceeds 7½d. and does not exceed 10d —Two pence.
- Exceeds 10d. and does not exceed 1s. 0½d.—Two pence halfpenny.
- Exceeds 1s. 0½d. and does not exceed 1s. 3d.—Three pence.
- Exceeds 1s. 3d.—Three pence for the first 1s. 3d, and one penny for every 5d. or part of 5d. over 1s. 3d.
- (b) entertainments duty shall not be charged on payments for admission to an entertainment if the Commissioners of Customs and Excise are satisfied that the entertainment is provided only for children, that no person is admitted other than children and persons in charge of children, and that the charge for admission for each person does not exceed two pence.
§
And 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, 1913."