HC Deb 06 April 1954 vol 526 cc227-30

1. Entertainments (Excise)

Motion made, That as respects payments for admission to entertainments held on or after the thirtieth day of May, nineteen hundred and fifty-four, the three scales of entertainments duty provided for by section two of the Finance Act, 1952, shall be those set out in the Tables at the end of this Resolution. And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1913.

TABLES
FIRST SCALE
Amount of payment Rate of duty
Where the amount of the payment, excluding the amount of duty— exceeds 1s. 0d. and does not exceed 1s. 5½d ½d.
exceeds 1s. 5½d. ½d. for the first 1s. 5½d. and 1d. for every 5d. or part of 5d. over 1s. 5½d.
SECOND SCALE
Amount of payment Rate of duty
Where the amount of the payment, excluding the amount of duty— exceeds 1s. 0d. and does not exceed 1s. 2d 1d.
exceeds 1s. 2d. 1d. for the first 1s. 2d. and ½d. for every 1d. or part of 1d. over 1s. 2d.
    cc228-30
  1. THIRD SCALE 1,798 words
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