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Exemptions from entertainments duty.
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19.—(1) In this section the expression “entertainments duty” means the excise duty referred to by that name in and chargeable under section 1 of the Finance (New Duties) Act, 1916, as amended by subsequent enactments.
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(2) Entertainments duty shall not be charged or levied on any entertainment in respect of which it is proved to the satisfaction of the Revenue Commissioners—
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(a) that the entertainment is promoted by the Irish Amateur Boxing Association or by a club affiliated to or under the direct control of that association, and that the entertainment consists solely of an exhibition of the sport of boxing at or in connection with which no money is awarded or paid to any of the participants or contestants whether as a prize, remuneration, or otherwise; or
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(b) that the entertainment is promoted by the Badminton Union of Ireland or by a club affiliated to or under the direct control of that union, and that the entertainment consists solely of an exhibition of the game of badminton; or
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(c) that the entertainment is promoted by the Irish Lawn Tennis Association or by a club duly affiliated to or under the direct control of that association, and that the entertainment consists solely or mainly of an exhibition of the game of lawn tennis which is an international lawn tennis contest; or
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(d) that the entertainment is promoted by the Irish Amateur Swimming Association or by a club duly affiliated to or under the direct control of that Association, and that the entertainment consists solely of an exhibition of the sport of swimming; or
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(e) that the entertainment is promoted by the Irish Amateur Rowing Union or by a club duly affiliated to or under the direct control of that union, and that the entertainment consists solely of an exhibition of the sport of rowing.
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(3) Where a person who has paid entertainments duty in respect of one or more entertainments held by him after the 1st day of November, 1933, shows to the satisfaction of the Revenue Commissioners—
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(a) that each such entertainment consisted solely of a race or a number of races between greyhounds released from a box trap in pursuit of a mechanical hare, and
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(b) that all such entertainments were held in one and the same place, and
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(c) that such place was not situate in or within twenty miles of any city or town having a population of more than twenty thousand, and
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(d) that similar entertainments were held in such place by such person before the 1st day of June, 1933,
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the Revenue Commissioners shall repay to such person the entertainments duty so paid by him, but subject to the limitation that not more than one hundred pounds shall be so repaid to any one person in any one year beginning on the 1st day of November.
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