Finance Act, 1943
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Amendments of entertainments duty. |
10.—(1) In this section— | |
the expression “entertainments duty” means the excise duty referred to by that name in and chargeable under section 1 of the Finance (New Duties) Act, 1916 , as amended by subsequent enactments. | ||
the word “takings” means, in relation to an entertainment, the total of the payments for admission to the entertainment, | ||
the word “expenses” means, in relation to an entertainment, the total of the moneys expended in respect of the entertainment irrespective of the person by whom or source from which such moneys are provided, | ||
the expression “net proceeds” means, in relation to an entertainment, the amount by which the takings in respect of the entertainment exceed the expenses in respect thereof. | ||
(2) As on and from the 1st day of August, 1943, entertainments duty shall not be charged or levied on payments for admission to any entertainment in respect of which it is shown to the satisfaction of the Revenue Commissioners— | ||
(a) that no expenses are incurred in respect of the entertainment and that the whole of the takings in respect thereof are devoted and will be applied to educational, philanthropic, or charitable purposes, or | ||
(b) that the entertainment is wholly of an educational character, or | ||
(c) that— | ||
(i) the entertainment either is promoted by the Gaelic League or is promoted by some other society or organisation in respect of which it is shown to the satisfaction of the Revenue Commissioners that its primary object is the extension of the use of the Irish language, and | ||
(ii) in either case the whole of the net proceeds of the entertainment are devoted and will be applied to the extension of the use of the Irish language. | ||
(3) Every question or dispute as to whether an entertainment is or is not wholly of an educational character within the meaning of paragraph (b) of the next preceding sub-section of this section shall be decided by the Minister for Education whose decision thereon shall be final. | ||
(4) Whenever it is shown to the satisfaction of the Revenue Commissioners that the whole of the net proceeds of an entertainment held on or after the 1st day of August, 1943, are devoted and will be applied to educational, philanthropic, or charitable purposes and that the expenses in respect of the entertainment did not exceed thirty per cent. of the takings in respect thereof, the Revenue Commissioners shall remit the entertainments duty in respect of that entertainment or repay the said duty paid in respect thereof. | ||
(5) Where a series of entertainments are promoted by a person at the same place and for the same purpose, such of those entertainments as are held during such period of time as the Revenue Commissioners determine shall be regarded as one entertainment for the purpose of calculating the percentage of the takings in respect of those entertainments which is represented by the expenses in respect thereof. | ||
(6) In order to remove doubts, it is hereby declared and enacted that, in sub-section (2) of section 25 of the Finance Act, 1932 (No. 20 of 1932), the words “admission to any ball or dance” include, and always did include, admission to a ball or dance for the purpose of dancing or otherwise taking part in such ball or dance as well as admission to such ball or dance as a spectator thereof. | ||
(7) Sub-section (5) of section 1 of the Finance (New Duties) Act, 1916 , is hereby repealed as on and from the 1st day of August, 1943. |