1964 Ed.] Entertainments Duty Regulations.
[CAP. 110
12. (1) The proprietor shall not admit any person to the entertainment without payment, unless that person is the holder of a ticket or other document entitling him to be admitted without payment and clearly marked "Complimentary" or "Free", or of a badge recognized by the proprietor as entitling the holder thereof so to be admitted.
(2) No person shall enter or otherwise obtain admission to an entertainment without payment, unless he is the holder of such a ticket, document or badge as aforesaid.
13. (1) Where the duty is calculated and paid on a lump sum paid as subscription or contribution to any society, the committee or other persons responsible for the management of the society shall issue to the person making the payment a card of membership or other voucher, and shall before issuing such card or voucher mark it with the name of the person to whom it is to be issued.
(2) The said committee or other persons shall not admit to the entertainment by virtue of any card or voucher so issued as aforesaid any person other than the person named on the card or voucher, and no person other than the person so named shall obtain or attempt to obtain admission to the entertainment by virtue of that card or voucher.
(3) Unless the said committee or other persons have made arrangements approved by the Collector for furnishing returns of payments for admission and have given security to the satisfaction of the Collector for the payment of duty, before issuing such card or voucher, they shall securely affix thereto an adhesive stamp denoting the proper duty and shall deface the stamp by writing in ink on the face of the stamp the date of issue of the card or voucher 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.
14. (1) If any proprietor desires to make arrangements approved by the Collector for furnishing returns of payments for admission to an entertainment he shall make application in writing to the Collector in such form as he shall direct.
(2) If the Collector thinks fit to approve the arrangements, he shall signify his approval in writing and shall specify the date on which the arrangements are to take effect.
(3) If the approval of the Collector is expressed to be granted subject to the compliance by the proprietor with any conditions, it shall be the duty of the proprietor to comply with those conditions.
(4) The Collector may at any time, either on his own motion or on an application made to him in writing by the proprietor,
A 5
[Subsidiary]
Provisions as to persons admitted without payment.
Provisions as to societies.
Provisions as to arrangements for furnishing returns.
Page 5
Page 6