Finance Act, 1936
Certain exemptions from entertainments duty. |
12.—As on and from the 1st day of July, 1936, 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 Fencing Federation or by a club duly affiliated to or under the direct control of that Federation and that the entertainment consists solely of an exhibition of the sport of fencing, or | ||
(b) that the entertainment is promoted by the Irish Free State Table Tennis 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 table tennis. |