1820
No. 28 of 1930.
ENTERTAINMENTS TAX.
14 & 15 Geo. 5, c. 21, s. 6 (2).
Exemptions.
right of admission to entertainments in respect of which the duty is payable.
(4) Where a person who has made a payment for admission to an entertainment subsequently on being admitted to another part of the place of entertainment makes a further payment for admission in respect of the same entertainment, there shall for the purposes of entertainments duty be deemed to have been one payment of an amount equal to the aggregate amount of the several payments.
5.-(1) The duty shall not be charged on payments for
6 & 7 Geo. 5, admission to any entertainment where the Financial Secretary is
c. 11,
s. 1 (5).
13 & 14 Geo. 5,
c. 14, s. 11.
14 & 15 Geo. 5, c. 21,
s. 6 (4).
satisfied that-
(a) the charge for admission is not more than twenty cents for each person; or
(b) the whole of the takings thereof are devoted to philanthropic or charitable purposes without any charge on the takings for any expenses of the entertainment; or
(c) the entertainment is of a wholly educational character;
(d) the entertainment is provided partly for educational or scientific purposes by a society not conducted or established for profit; or
(e) the entertainment is provided by a society not established or conducted for profit and consists of an exhibition or display of work or skill, with or without music, of material interest in the promotion of industry, graphic art, sculpture, arts craftsmanship or public health.
(2) Where the Financial Secretary is satisfied that the whole of the net proceeds of an entertainment are devoted to philanthropic or charitable purposes and that the whole of the expenses of the entertainment do not exceed fifty per cent. of the receipts, he shall repay to the proprietor the amount of the duty paid in respect of the entertainment.
(3) If any person against whom any decision of the Financial Secretary has been made under this section is dissatisfied with such decision, he may appeal to the Governor in Council whose decision shall be final: Provided that any
* As amended by Law Rev. Ord., 1939, Supp. Sched.
4.