§ 1. Entertainments duty (scope and amount of duty)
§ Motion made,
§ That the following provision shall be made about entertainments duty in respect of payments (whenever made) for admission to entertainments given after the 4th May, 1957: —
- (1) Entertainments duty shall not be chargeable except in the case of entertainments which consist wholly or partly of a cinematograph show or a television show, and (subject to the following provisions of this Resolution) the duty in respect of any payment for admission shall be one half the amount (if any) by which the payment exceeds eleven pence.
- (2) Entertainments duty shall not be chargeable in respect of an entertainment by reason of the inclusion in it of any cinematograph or television show which is merely ancillary to a lecture or exhibition or designed to give instruction or information relevant to the purposes of a lecture or exhibition.
- (3) The entertainments duty chargeable in respect of any entertainment shall be reduced by one third if the Commissioners of Customs and Excise on an application made in such manner as they may direct are satisfied that—
- (a) the entertainment consists partly of one or more cinematograph or television shows and partly of other items, but is all given in one auditorium; and
- (b) not less than one quarter of the total time taken by the entertainment (excluding intervals) is taken by those other items.
- (4) The entertainments duty chargeable in respect of any payment for admission shall be calculated by reference to the total amount of the payment, without excluding the amount of the duty.
- (5) Subsection (4) of section one of the Finance (New Duties) Act, 1916 (which relates to the charge of duty on lump sum payments and other payments covering more than the admission to a single entertainment), shall have effect with the omission of the words "or covers admission to an entertainment during any period for which the duty has not been in operation" and the words "in respect of which entertainments duty is payable".
- (6) In section seventeen of the Finance Act, 1948 (which provides relief for rural entertainments), for the words
a population not exceeding two thousand" in subsection (1) there shall be substituted the words "a population not exceeding there thousand".1002
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.—[Mr. P. Thorneycroft.]
§ The CHAIRMAN put the Question thereupon forthwith, pursuant to Standing Order No. 86 (Ways and Means Motions and Resolutions).
§ Question agreed to.
§ The CHAIRMAN then proceeded successively to put forthwith the Question on each further Motion made by a Minister of the Crown, save the last Motion.
§ 2. Entertainments duty (exemptions)
§
Motion made, and Question,
That any enactment conferring exemption from entertainments duty may be amended or repealed as regards entertainments given after 3rd August, 1957.—[Mr. P. Thorneycroft.]
§ put and agreed to.
§ 3. New duty on television licences
§
Motion made, and Question,
That on television receiving licences issued after the beginning of August, 1957, there shall be charged a duty of one pound or, in the case of licences for longer than a year, of multiple licences, and of licences of special types, such larger duty as may be imposed by any Act giving effect to this Resolution.—[Mr. P. Thorneycroft.]
§ put and agreed to.
§ 4. Hops, etc. and beer (customs)
§
Motion made, and Question,
That the following duties of customs, now chargeable for a period expiring on the fifteenth day of August, nineteen hundred and fifty-seven, shall be made permanent, namely:
§ put and agreed to.
§ 5. Australian trade agreement
§
Motion made, and Question,
That with a view to the fulfilment of the agreement made on the twenty-sixth day of February, nineteen hundred and fifty-seven, between Her Majesty's Governments in the United Kingdom and in the Commonwealth of Australia (of which a copy was presented to Parliament on that day), the Ottawa Agreements Act, 1932, and any other enactment relating to customs which amends or relates to that Act, shall have effect as if that agreement were substituted for the agreement set out in Part II of the First Schedule to that Act.
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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.—[Mr. P. Thorneycroft.]
§ put and agreed to.
§ 6. Composite goods (calculation of duties and drawbacks)
§
Motion made, and Question,
That further provision may be made as to the customs duties to be charged, and the customs and excise drawbacks to be allowed, on composite goods containing a dutiable part or ingredient and as to rebates and drawbacks of customs duties so charged.—[Mr. P. Thorneycroft.]
§ put and agreed to.