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21 1953

FINANCE ACT, 1953

PART II.

Excise.

Entertainments duty—rates in the case of cinematographic exhibitions.

4. —On and after the 1st day of September, 1953, section 10 of the Finance Act, 1948 (No. 12 of 1948), shall have effect as if, for the rates specified in subsection (3) thereof, there were substituted the following rates, that is to say:

Rate of Duty

Where the payment for admission, excluding duty,

exceeds

4d.

but

does

not

exceed

4½d.

½d.

4½d.

5d.

1d.

5d.

6½d.

1½d.

6½d.

8d.

2d.

8d.

9d.

3d.

9d.

10½d.

4½d.

10½d.

1s.  0d.

6d.

1s.  0d.

1s.  1d.

7d.

1s.  1d.

1s.  3d.

9d.

1s.  3d.

1s.  5d.

10d.

1s.  5d.

1s.  6d.

1s.  0d.

1s.  6d.

1s. 0d. for the first 1s. 6d. and 3d. for every additional 3d. or part of 3d.

Entertainments duty—exemptions.

5. —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 payments for admission to any entertainment in respect of which it is proved to the satisfaction of the Revenue Commissioners—

(a) that the entertainment is promoted by Cumann Peil Cise Baigheach na hEireann or by a club affiliated to or under the direct control of that association and that the entertainment consists solely of an exhibition of the game of basketball, or

(b) that the entertainment is promoted by Cumann Rothaidheachta na hEireann or by a club affiliated to or under the direct control of that association and that the entertainment consists solely of an exhibition of the sport of cycle roller racing at or in connection with which no money is awarded or paid to any of the participants or contestants whether as a prize, remuneration or otherwise.

Entertainments duty—repayments in the case of certain cinematographic exhibitions.

6. —(1) Where—

(a) as respects payments for admission to any entertainment held on or after the 1st day of September, 1953, entertainments duty within the meaning of and chargeable under section (1) of the Finance (New Duties) Act, 1916, as amended by subsequent enactments has been paid, and

(b) it is shown to the satisfaction of the Revenue Commissioners that the entertainment was an entertainment as respects which the conditions specified in subsection (2) of this section were satisfied,

the Revenue Commissioners shall repay to the proprietor of the entertainment an amount equal to fifty per cent. of the duty so paid.

(2) The conditions referred to in paragraph (b) of subsection (1) of this section are:

(a) that the entertainment consists wholly of a cinematographic exhibition, and

(b) that the entertainment is of educational value either—

(i) by reason of the fact that not less than thirty-three and one-third per cent. of the entertainment consists of moving pictures produced by means of a cinematograph film having a continuous sound track from which is produced speech in the Irish language, or

(ii) by reason of the fact that not less than fifty per cent, of the entertainment consists of moving pictures produced by means of a cinematograph film having a continuous sound track from which is produced speech in a language other than the official languages of the State.

(3) An entertainment shall not be regarded as being wholly of an educational character within the meaning of paragraph (b) of subsection (2) of section 10 of the Finance Act, 1943 (No. 16 of 1943), merely because it satisfies the condition specified in paragraph (b) of subsection (2) of this section.

Entertainments duty—amendment of section 13 of Finance Act, 1949.

7. —(1) In this section “the principal section” means section 13 of the Finance Act, 1949 (No. 13 of 1949).

(2) The principal section shall have effect subject to the proviso that—

(a) where the census of population which is for the time being the latest such census shows that the population of a town exceeds five hundred, and

(b) the population of the town according to the immediately preceding census of population did not exceed five hundred,

the population of the town according to such latest census shall, with respect to the period of two years beginning on the day (as certified for the purposes of this proviso by the Minister for Finance by order) of publication of such latest census, be treated for the purposes of the principal section as being reduced so as not to exceed five hundred.

(3) The reference in paragraph (b) of subsection (2) of this section of the population to the town according to the immediately preceding census of population shall be construed, where the proviso to the principal section contained in section 10 of the Finance Act, 1951 (No. 15 of 1951), had effect in relation to that population, as a reference to that population as reduced as specified in that proviso.

(4) Where the census of population which is for the time being the latest such census is the census of population of 1951, the proviso specified in subsection (2) of this section shall have effect with the substitution of a reference to the period of two years beginning on the 1st day of September, 1953, for the reference to the period of two years beginning on the certified day of publication of such census.

Amendment of Finance (Excise Duties) (Vehicles) Act, 1952.

8. —(1) Paragraph (3) of Part II of the Schedule to the Finance (Excise Duties) (Vehicles) Act, 1952 (No. 24 of 1952), is hereby amended by the addition thereto of the following provision:

“Where a farm is carried on as part of or in connection with—

(a) a hospital, sanatorium, convalescent home or similar institution,

(b) a mental institution within the meaning of the Mental Treatment Act, 1945 (No. 19 of 1945),

(c) a monastery, convent or similar institution, or

(d) a college, school or similar institution,

the person carrying on the farm shall be regarded for the purposes of this paragraph as being a person whose chief occupation is farming.”

(2) Subsection (1) of this section shall be deemed to have come into operation on the passing of the Finance (Excise Duties) (Vehicles) Act, 1952 .

(3) The appropriate repayments shall be made having regard to the foregoing provisions of this section and the repayments shall be made in accordance with such directions as may be given by the Minister for Local Government.