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Amendment of section 11 (rates of tax) of Principal Act.
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53.—Section 11 of the Principal Act is hereby amended—
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(a) by the substitution in subsection (1) of the following paragraph for paragraph (a) (inserted by the Act of 1973):
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“(a) 10 per cent. of the appropriate amount of any consideration which relates to the delivery of goods of a kind specified in Part I of the Third Schedule or the rendering of services of a kind specified in Part II of that Schedule,”,
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(b) by the substitution of the following paragraphs for paragraphs (c), (d) and (e) of subsection (1):
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“(c) (i) 35 per cent. of the appropriate amount of any consideration which relates to the delivery of goods of a kind specified in Part I of the Fourth Schedule,
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(ii) 40 per cent. of the appropriate amount of any consideration which relates to the delivery of goods of a kind specified in Part II of the Fourth Schedule,
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(d) zero per cent. of the appropriate amount of any consideration which relates to the delivery of any goods in the circumstances specified in paragraph (i), (v) or (xvi) of the Second Schedule or the delivery of goods of a kind specified in paragraphs (vi) to (viii), (xii) to (xv) and (xvii) to (xx) of that Schedule or the rendering of services of a kind specified in that Schedule, and
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(e) 20 per cent. of the appropriate amount of any consideration which relates to the delivery of any other goods or the rendering of any other services.”,
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(c) by the substitution of the following subsection for subsection (7)—
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“(7) (a) Sections 8 (3) and 14 shall not apply to a person in so far as he is chargeable with tax in respect of the promotion of a dance, and the promotion of a dance or a series of dances by a person shall be deemed, for the purposes of this Act, to be a separate business carried on by such person.
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(b) Notwithstanding subsection (1) and section 10, tax shall, in relation to the promotion of a dance, be charged at the rate specified in subsection (1) (a) on the total amount of money, excluding tax, received or receivable from persons admitted to the dance in respect of admission together with the total amount of money (if any), excluding tax, received or receivable in respect of—
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(i) goods of a kind specified in paragraph (e) (i) delivered, or
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(ii) services of a kind specified in paragraph (e) (ii) rendered, in connection with the dance where payment of the consideration in respect thereof is a condition of admission to the dance and is not included in the consideration in respect of admission.
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(c) Every person who intends to promote a dance or a series of dances shall notify the Revenue Commissioners in accordance with regulations of his intention to do so.
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(d) The proprietor of any premises shall not promote a dance therein, or allow a dance to be promoted therein by any other person, unless he has received notice from the Revenue Commissioners that they have been notified in accordance with paragraph (c).
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(e) In this subsection—
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‘the promotion of a dance’ includes—
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(i) the delivery in connection with the dance of any goods to which, but for this subsection, subsection (1) (a) or subsection (1) (d) would apply where payment of the consideration for such delivery is included in the consideration in respect of admission to the dance or is a condition of admission,
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(ii) the rendering in connection with the dance of any services to which, but for this subsection, subsection (1) (a) or subsection (1) (d) would apply where payment of the consideration for such rendering is included in the consideration in respect of admission to the dance or is a condition of admission;
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‘dance’ does not include a dance the number of persons to be admitted to which is limited to one hundred and the consideration for admission to which does not exceed twenty pence.”.
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