Finance Act, 1985

Amendment of First Schedule to Principal Act.

49.—The First Schedule (inserted by the Act of 1978) to the Principal Act is hereby amended by the insertion, after paragraph (vii), of the following paragraph:

“(viii) promotion of and admissions to live theatrical or musical performances, including circuses, but not including—

(a) dances to which section 11 (7) relates, or

(b) performances in conjunction with which facilities are available for the consumption of food or drink during all or part of the performance by persons attending the performance;”.