Finance Act, 1922
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Entertainments duty declared to be chargeable on certain payments. 6 & 7 Geo. 5. c. 11. |
11. For removing doubts, it is hereby declared that entertainments duty within the meaning of section one of the Finance (New Duties) Act, 1916 , is by virtue of that Act chargeable on' the following payments, that is to say :— | |
(a) payments for admission to an entertainment made to a person other than the proprietor of the entertainment; and | ||
(b) payments of rent made in respect of an interest in any premises which is primarily acquired for the purpose of securing admission to an entertainment; | ||
and accordingly in that section the expressions “the proprietor of the entertainment” and “the proprietor” shall include and be deemed always to have included any person on whose behalf payments for admission to an entertainment are received. |