Entertainments Tax.
(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 proprietor's duty 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, and without prejudice to his powers subsequently to grant his approval to any arrangements, declare that any arrangements so approved shall, on the date specified in that behalf in the declaration, cease to be in force accordingly.
[CAP. 110
(5) Where at the time of the holding of an entertainment it is uncertain whether payments for admission thereto will or will not be chargeable with duty the proprietor may make arrangements for furnishing returns in the same manner as if the payments were subject to duty, and this regulation shall apply to any such arrangements.
for
15. (1) If the proprietor of any entertainment claims exemption that duty ought not to be charged on admission to that entertainment by reason of the provisions of the Ordinance, (Cap.110) he shall, not less than fourteen days before the date on which the entertainment is to be held, make an application to the Collector claiming exemption accordingly.
(2) An application for the purposes of this regulation shall be made in such form as the Collector may prescribe and the applicant shall truly furnish to the Collector all particulars which he may require in connexion with the said application.
(3) Where the Collector is satisfied that having regard to the said provisions duty is not, or if certain conditions are complied with, will not be, chargeable, he shall grant to the applicant a certificate in writing to that effect.
(4) Where any such certificate as aforesaid is granted the Collector may, if he thinks it necessary so to do for the protection of the revenue, require the proprietor to comply with any conditions specified in the certificate, and it shall be the duty of the proprietor to comply with the conditions so specified.
353
Entertainments Tax.
(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 proprietor's duty 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, and without prejudice to his powers subsequently to grant his approval to any arrangements, declare that any arrangements so approved shall, on the date specified in that behalf in the declaration, cease to be in force accordingly.
[CAP. 110
(5) Where at the time of the holding of an entertain- ment it is uncertain whether payments for admission thereto. will or will not be chargeable with duty the proprietor may make arrangements for furnishing returns in the same manner as if the payments were subject to duty, and this regulation shall apply to any such arrangements.
for
15. (1) If the proprietor of any entertainment claims Application that duty ought not to be charged on admission to that exemption. entertainment by reason of the provisions of the Ordinance, (Cap. 110.) he shall, not less than fourteen days before the date on which the entertainment is to be held, make an application to the Collector claiming exemption accordingly.
(2) An application for the purposes of this regulation shall be made in such form as the Collector may prescribe and the applicant shall truly furnish to the Collector all particulars which he may require in connexion with the said application.
(3) Where the Collector is satisfied that having regard to the said provisions duty is not, or if certain conditions are complied with, will not be, chargeable, he shall grant to the applicant a certificate in writing to that effect.
(4) Where any such certificate as aforesaid is granted the Collector may, if he thinks it necessary so to do for the protection of the revenue, require the proprietor to comply with any conditions specified in the certificate, and it shall be the duty of the proprietor to comply with the conditions so specified.
353
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