§ 10. "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—
- (a) in the case of entertainments chargeable at reduced rates by virtue of Sub-section (3) of Section one of the Finance Act, 1935, at the rates set out in Part I of the following Table;
- (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 |
§ 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."