Finance Act, 1953
|
Entertainments duty—amendment of section 13 of Finance Act, 1949. |
7.—(1) In this section “the principal section” means section 13 of the Finance Act, 1949 (No. 13 of 1949). | |
(2) The principal section shall have effect subject to the proviso that— | ||
(a) where the census of population which is for the time being the latest such census shows that the population of a town exceeds five hundred, and | ||
(b) the population of the town according to the immediately preceding census of population did not exceed five hundred, | ||
the population of the town according to such latest census shall, with respect to the period of two years beginning on the day (as certified for the purposes of this proviso by the Minister for Finance by order) of publication of such latest census, be treated for the purposes of the principal section as being reduced so as not to exceed five hundred. | ||
(3) The reference in paragraph (b) of subsection (2) of this section of the population to the town according to the immediately preceding census of population shall be construed, where the proviso to the principal section contained in section 10 of the Finance Act, 1951 (No. 15 of 1951), had effect in relation to that population, as a reference to that population as reduced as specified in that proviso. | ||
(4) Where the census of population which is for the time being the latest such census is the census of population of 1951, the proviso specified in subsection (2) of this section shall have effect with the substitution of a reference to the period of two years beginning on the 1st day of September, 1953, for the reference to the period of two years beginning on the certified day of publication of such census. |