HC Deb 23 July 1940 vol 363 c663

Resolved, That, as respects payments for admission to entertainments held on or after the sixth day of October, nineteen hundred and forty, entertainments duty shall be charged—

  1. (a) in the case of stage plays and other entertainments to which Subsection (3) of Section one of the Finance Act, 1935, applies, at the rates set out in Part I of the following Table;
  2. (b) in the case of other entertainments, at the rates set out in Part II of that Table:

TABLE.
PART I.
Reduced Rates.
Amount of Payment. Rate of Duty.
Where the amount of the payment, excluding the amount of duty— d.
exceeds 3d. and does not exceed 11½d. ½
exceeds 11½d. and does not exceed 1s. 2d. 1
exceeds 1s. 2d. and does not exceed 1s. 7d. 2
exceeds 1s. 7d. and does not exceed 1s. 9½d. 2½
exceeds 1s. 9½d. and does not exceed 2s. 0d. 3
exceeds 2s. 0d. and does not exceed 2s. 2d. 4
exceeds 2s. 2d. 4d. for the first 2s. 2d. and 1d. for every 5d. or part of 5d. over 2s. 2d.
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