Entertainments Tax.
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admission.
6. No person shall be admitted for payment to any entertainment where the payment is subject to entertainments duty except-
(a) with a ticket stamped with a stamp (not before used) denoting that the proper entertainments duty has been paid; or
(b) in special cases with the approval of the Financial Secretary through a barrier which, or by means of a mechanical contrivance which, automatically registers the number of persons admitted,
unless the proprietor of the entertainment has made arrangements approved by the Financial Secretary for furnishing returns of the payments for admission to the entertainment, and has given security up to an amount and in a manner approved by the Financial Secretary for the payment of duty.
7. The Governor in Council may make regulations for securing the payment of entertainments duty and generally for carrying the provisions of this Ordinance into effect and in particular for-
(a) the supply and use of stamps or stamped tickets, or for the stamping of tickets sent to be stamped; and for securing the defacement of stamps when used; and
(b) the use of tickets covering the admission of more than one person and the calculation of the duty thereon; and for the payment of duty on the transfer from one part of a place of entertainment to another; and
(c) controlling the use of barriers or mechanical contrivances (including the prevention of the use of the same barrier or mechanical contrivance for payments of a different amount), and for securing proper records of admission by means of barriers or mechanical contrivances.
c. 11, s. 1 (2).
Regulations. c. 11, s. 2.
6 & 7 Geo. 5,
6 & 7 Geo. 5.
8. It shall be lawful for the Financial Secretary or for any person authorized by him in writing for the purpose to enter any place of entertainment while the entertainment is proceeding, and any place ordinarily used as a place of
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