Entertainments Tax.
[CAP. 110
5. The proprietor shall not issue an adhesive stamp to any person otherwise than securely affixed to a ticket issued for the purpose of authorizing admission to the entertainment.
6. (1) The proprietor shall not, on any payment for admission to the entertainment being made, issue in respect of that payment any ticket authorizing admission to the entertainment other than a government ticket denoting the proper amount of duty chargeable in respect of that payment or a ticket to which is affixed an adhesive stamp denoting that amount.
(2) The provisions of this regulation shall not apply in any case where 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.
7. (1) Subject to the provisions of these regulations the proprietor shall not deface, cut, tear or diminish any government ticket before it is issued to the person paying for admission, or any adhesive stamp before the ticket to which it is affixed is so issued, or admit any person to an entertainment with a government ticket, or a ticket bearing an adhesive stamp, which has been defaced, cut, torn or diminished.
(2) No person being the holder of a government ticket, or of a ticket to which an adhesive stamp is affixed, issued for the purpose of authorizing admission to an entertainment, shall deface, cut, tear or diminish the ticket or stamp, as the case may be.
(3) The proprietor shall collect the tickets of all persons about to be admitted to the entertainment with a government ticket or a ticket bearing an adhesive stamp, and every person about to be so admitted with such a ticket shall immediately before admission to the entertainment deliver the ticket to the person who is collecting the tickets.
(4) When a ticket is so collected the proprietor shall forthwith deface the stamp on the ticket by tearing the ticket into two portions across the stamp, and shall return one portion to the person admitted.
349
Entertainments Tax.
[CAP. 110
stamps not
5. The proprietor shall not issue an adhesive stamp to Adhesive any person otherwise than securely affixed to a ticket issued to be issued for the purpose of authorizing admission to the entertain- tickets.
ment.
except on
other than
stamped issued on
tickets to be
payments
6. (1) The proprietor shall not, on any payment for No tickets admission to the entertainment being made, issue in respect of that payment any ticket authorizing admission to the entertainment other than a government ticket denoting the proper amount of duty chargeable in respect of that payment or a ticket to which is affixed an adhesive stamp denoting that amount.
(2) The provisions of this regulation shall not apply in any case where 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.
7. (1) Subject to the provisions of these regulations the proprietor shall not deface, cut, tear or diminish any govern- ment ticket before it is issued to the person paying for admission, or any adhesive stamp before the ticket to which it is affixed is so issued, or admit any person to an entertain- ment with a government ticket, or a ticket bearing an adhesive stamp, which has been defaced, cut, torn or diminished.
(2) No person being the holder of a government ticket, or of a ticket to which an adhesive stamp is affixed, issued for the purpose of authorizing admission to an entertainment, shall deface, cut, tear or diminish the ticket or stamp, as the case may be.
(3) The proprietor shall collect the tickets of all persons about to be admitted to the entertainment with a government ticket or a ticket bearing an adhesive stamp, and every person about to be so admitted with such a ticket shall immediately before admission to the entertainment deliver the ticket to the person who is collecting the tickets.
(4) When a ticket is so collected the proprietor shall forthwith deface the stamp on the ticket by tearing the ticket into two portions across the stamp, and shall return one
349
made for
admission,
Tickets and be issued and defaced
stamps to
undefaced
subsequently.
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