Finance Act, 1953
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Entertainments duty—repayments in the case of certain cinematographic exhibitions. |
6.—(1) Where— | |
(a) as respects payments for admission to any entertainment held on or after the 1st day of September, 1953, entertainments duty within the meaning of and chargeable under section (1) of the Finance (New Duties) Act, 1916 , as amended by subsequent enactments has been paid, and | ||
(b) it is shown to the satisfaction of the Revenue Commissioners that the entertainment was an entertainment as respects which the conditions specified in subsection (2) of this section were satisfied, | ||
the Revenue Commissioners shall repay to the proprietor of the entertainment an amount equal to fifty per cent. of the duty so paid. | ||
(2) The conditions referred to in paragraph (b) of subsection (1) of this section are: | ||
(a) that the entertainment consists wholly of a cinematographic exhibition, and | ||
(b) that the entertainment is of educational value either— | ||
(i) by reason of the fact that not less than thirty-three and one-third per cent. of the entertainment consists of moving pictures produced by means of a cinematograph film having a continuous sound track from which is produced speech in the Irish language, or | ||
(ii) by reason of the fact that not less than fifty per cent, of the entertainment consists of moving pictures produced by means of a cinematograph film having a continuous sound track from which is produced speech in a language other than the official languages of the State. | ||
(3) An entertainment shall not be regarded as being wholly of an educational character within the meaning of paragraph (b) of subsection (2) of section 10 of the Finance Act, 1943 (No. 16 of 1943), merely because it satisfies the condition specified in paragraph (b) of subsection (2) of this section. |