Finance Act, 1938
|
Certain exemptions from entertainments duty. |
22.—(1) Entertainments duty within the meaning of and chargeable under section 1 of the Finance (New Duties) Act, 1916 , as amended by subsequent enactments shall not be charged or levied on any entertainment in respect of which it is proved to the satisfaction of the Revenue Commissioners— | |
(a) that the entertainment is promoted by the Irish Amateur Billiards 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 game of billiards, or | ||
(b) that the entertainment is promoted by the Irish Chess 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 game of chess, or | ||
(c) that the entertainment is promoted by the Irish Squash Rackets 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 game of squash rackets, or | ||
(d) that the entertainment consists solely of an exhibition of aeronautics. | ||
(2) Section 20 (which relates to an exemption from entertainments duty) of the Finance Act, 1934 (No. 31 of 1934), shall be and is hereby amended by deleting therefrom the words “and does not involve the use or participation of horses, dogs, or other animals or the use of mechanically propelled vehicles”. |