HC Deb 12 April 1943 vol 388 cc980-1

Resolved, That as respects payments for admission to entertainments held on or after the sixteenth day of May, nineteen hundred and forty-three, other than payments made before the thirteenth day of April in that year, Entertainments Duty shall be charged—

  1. (a) in the case of entertainments chargeable at reduced rates by virtue of Subsection (3) of Section one of the Finance Act, 1935, 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— s. d.
exceeds 3d. and does not exceed 11½d. ½
exceeds 11½d. and does not exceed 1s. 3½d. 2½
exceeds 1s. 3½d. and does not exceed 1s. 5½d. 3½
exceeds 1s. 5½d. and does not exceed 1s. 7½d. 4½
exceeds 1s. 7½d. and does not exceed 1s. 9½d. 5½
exceeds 1s. 9½d. and does not exceed 1s. 11½d. 6½
exceeds 1s. 11d. and does not exceed 2s. 0½d. 8½
exceeds 2s. 0½d. and does not exceed 2s. 3d. 9
exceeds 2s. 3d. and does not exceed 2s. 7d. 11
exceeds 2s. 7d. and does not exceed 2s. 10d. 1 2
exceeds 2s. 10d. and does not exceed 3s. 2d. 1 4
exceeds 3s. 2d. 1s. 4d. for the first 3s. 2d. and 2½d. for every 6½d. or part of 6½d. over 3s. 2d.
PART II
Full Rates
Amount of Payment. Rate of Duty.
Where the amount of the payment, excluding the amount of the duty— s. d.
exceeds 3d. and does not exceed 5d. ½
exceeds 5d. and does not exceed 6¼d. ¾
exceeds 6¼d. and does not exceed 7½d. 1½
exceeds 7½d. and does not exceed 8d. 2
exceeds 8d. and does not exceed 8¾d. 3½
exceeds 8¾d. and does not exceed 10½d. 7½
exceeds 10½d. and does not exceed 1s. 0½d. 8½
exceeds 1s. 0½d. and does not exceed 1s. 4½d. 10½
exceeds 1s. 4½d. and does not exceed 1s. 8d. 1 1
exceeds 1s. 8d. and does not exceed 1s. 9d. 1 3
exceeds 1s. 9d. and does not exceed 2s. 0d. 1 6
exceeds 2s. 0d. and does not exceed 2s. 2d. 1 7
exceeds 2s. 2d. and does not exceed 2s. 6d. 2 0
exceeds 2s. 6d. and does not exceed 3s. 0d. 2 6
exceeds 3s. 0d. and does not exceed 3s. 5d. 2 7
exceeds 3s. 5d. and does not exceed 4s. 2d. 3 4

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."