Finance Act, 1949
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Exemption from entertainments duty. |
13.—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 in relation to any entertainment held on or after the 1st day of June, 1949, in a place not situated in or within three miles of any of the following: | |
(a) a county or other borough, | ||
(b) an urban district, | ||
(c) a town having commissioners under the Towns Improvement (Ireland) Act, 1854 , | ||
(d) a town— | ||
(i) which is designated as such in the census of population which is for the time being the latest such census, and | ||
(ii) has, according to such census, a population exceeding five hundred. |