1950_ENTERTAINMENTS_DUTY_REGULATIONS — Page 4

Entertainments Tax.

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.

[САР. 110

ticket.

11. (1) Where the duty is calculated and paid on a Season lump sum paid for a season ticket or for a ticket authorizing admission to any entertainment during a certain period of time, the proprietor shall before issuing the ticket 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 entertain- ment 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 he shall, before issuing any such ticket as aforesaid, 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.

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 "Com- plimentary" or "Free", or of a badge recognized by the proprietor as entitiing the holder thereof so to be admitted.

comm

351

Provisions admitted

as to persons

without

payment.

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