Finance Act, 1992

Waivers and exemptions.

121.—(1) A travelling circus or other travelling show shall be exempt from the provisions of this Chapter where—

(a) the playing of amusement machines is not the main activity or principal business at the show, and

(b) the amusement machines are not available at a place for play over a period exceeding 19 days and have not been so available during the preceding three months as part of the show when being held at such place or anywhere within a three mile radius of such place.

(2) The Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, repay or remit the duty imposed by section 123 where the sole purpose of the amusement machine is to provide rides for children.