A 4
[Subsidiary]
Provisions as to books or sheets of tickets.
Season ticket.
CAP. 110] Entertainments Duty Regulations.
[1964 Ed.
(2) For the purposes of calculating the duty chargeable in such a case, there shall be deemed to be as many payments for admission as there are persons authorized to be admitted under the ticket and each of those payments shall be deemed to be equal in amount to the total price charged for the ticket divided by the total number of the persons so authorized.
10. (1) Where the proprietor issues tickets in the form of a book or sheet, he shall print on each such ticket either the price of admission chargeable in respect of a single ticket, or the number of tickets in the book or sheet together with the total sum paid therefor.
(2) Unless the proprietor has made arrangements approved by the Collector for furnishing returns of payments for admission and has given security to his satisfaction for payment of the duty, he shall before issuing any such book or sheet of tickets as aforesaid either affix to each ticket in such book or sheet an adhesive stamp appropriate to the sum payable in respect of a single ticket or affix to the cover of the book or the principal part of the sheet an adhesive stamp or stamps equal to the aggregate amount of duty payable in respect of all the tickets in the book or sheet.
(3) Where the adhesive stamp is affixed to the cover of the book or the principal part of the sheet as aforesaid, the proprietor shall forthwith deface the stamp by writing in ink on the face of the stamp the date of issue of the book or sheet and such stamp shall not be required to be defaced at the time of admission to the entertainment in the manner prescribed in paragraph (4) of regulation 7.
11. (1) Where the duty is calculated and paid on a lump sum paid for a season ticket or for a ticket authorizing admission to any entertainment during a certain period of time, the proprietor, before issuing the ticket shall, mark it with the name of the person to whom it is to be issued and shall not admit to the entertainment by virtue of that ticket any person other than the person named on the ticket, and no person other than the person named on the ticket shall obtain or attempt to obtain admission to the entertainment by virtue of that ticket.
(2) Unless the proprietor of the entertainment has made arrangements approved by the Collector for furnishing returns of payments for admission and has given security to his satisfaction for the payment of duty, before issuing any such ticket as aforesaid, he shall affix thereto an adhesive stamp denoting the proper amount of duty chargeable thereon and shall deface the stamp by writing in ink on the face thereof the date of issue of the ticket, and any such stamp shall not be required to be defaced at the time of admission to the entertainment in the manner prescribed in paragraph (4) of regulation 7.