HC Deb 01 May 1935 vol 301 cc429-30

1. "That, as respects payments for admission to entertainments held on and after the first day of July, nineteen hundred and thirty-five, entertainments duty shall be chargeable subject to the following variations:

  1. (a) the duty shall cease to be charged on payments not exceeding sixpence;
  2. (b) the duty shall be charged at the reduced rates set out in the following Table in a case where all the performers whose words or actions constitute the entertainment are actually present and performing and the entertainment consists solely of one or more of the following items, namely, a stage play within the meaning of the Threatres Act, 1843, a ballet, a performance of music (whether vocal or instrumental), a lecture, a recitation, a music hall or other variety entertainment, a circus, or a travelling show.

Amount of Payment. Duty
Where amount the payment, excluding the amount of duty:
Exceeds 6d. and does not exceed 8½d. One halfpenny.
Exceeds 8½d. and does not exceed 11d. One penny.
Exceeds 11d. and does not exceed 1s. 1½d. Three halfpence.
Exceeds 1s. 1½d. and does not exceed 1s. 4d. Two pence.
Exceeds 1s. 4d. and does not exceed 1s. 6½d. Two pence half-penny.
Exceeds 1s. 6½d. and does not exceed 1s. 9d. Three pence.
Exceeds 1s. 9d. Three pence for the first 1s. 9d. and one penny for every 5d. or part of 5d. over 1s. 9d.

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."