1950_ENTERTAINMENTS_DUTY_REGULATIONS — Page 8

HK Historical Laws 香港歷史法例 All AI Reviewed

Entertainments Tax.

[CAP. 110

for

of duty.

19. Every application for repayment of duty shall be Application made in such form as the Collector may prescribe and the repayment applicant shall truly furnish to the Collector all particulars required by him in relation to such application.

Power to

make a charge

for admission.

20. The proprietor of an entertainment who has made arrangements and given security as mentioned in paragraph (2) of regulation 6 may, with the approval of the Collector, make a charge of 60 cents as the payment for admission including duty.

Where such charge is so made the price of admission exclusive of duty shall be deemed to exceed 50 cents and the duty shall be 10 cents.

21. Any person who acts in contravention of any of Penalty. the regulations mentioned hereunder shall be liable on G.N.A. 75/51. summary conviction to a fine of five hundred dollars-

regulations 2 to 15 and 17 to 19.

22. These regulations may be cited as the Entertainments Duty Regulations.

CHAPTER 111.

(Ordinance No. 3 of 1932)

ESTATE DUTY.

No subsidiary legislation.

355

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Entertainments Tax. [CAP. 110 for of duty. 19. Every application for repayment of duty shall be Application made in such form as the Collector may prescribe and the repayment applicant shall truly furnish to the Collector all particulars required by him in relation to such application. Power to make a charge for admission. 20. The proprietor of an entertainment who has made arrangements and given security as mentioned in paragraph (2) of regulation 6 may, with the approval of the Collector, make a charge of 60 cents as the payment for admission including duty. Where such charge is so made the price of admission exclusive of duty shall be deemed to exceed 50 cents and the duty shall be 10 cents. 21. Any person who acts in contravention of any of Penalty. the regulations mentioned hereunder shall be liable on G.N.A. 75/51. summary conviction to a fine of five hundred dollars- regulations 2 to 15 and 17 to 19. 22. These regulations may be cited as the Entertainments Duty Regulations. CHAPTER 111. (Ordinance No. 3 of 1932) ESTATE DUTY. No subsidiary legislation. 355
Baseline (Original)
Entertainments Tax. [CAP. 110 for of duty. 19. Every application for repayment of duty shall be Application made in such form as the Collector may prescribe and the repayment applicant shall truly furnish to the Collector all particulars required by him in relation to such application. Power to make a charge for admission. 20. The proprietor of an entertainment who has made arrangements and given security as mentioned in paragraph of 60 cents (2) of regulation 6 may, with the approval of the Collector, make a charge of 60 cents as the payment for admission including duty. Where such charge is so made the price of admission exclusive of duty shall be deemed to exceed 50 cents and the duty shall be 10 cents. 21. Any person who acts in contravention of any of Penalty. the regulations mentioned hereunder shall be liable on G.N.A. 75/51. summary conviction to a fine of five hundred dollars- regulations 2 to 15 and 17 to 19. 22. These regulations may be cited as the Entertain- Citation. ments Duty Regulations. CHAPTER 111. (Ordinance No. 3 of 1932) ESTATE DUTY. No subsidiary legislation. 355
2026-05-03 20:38:26 · Baseline
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Entertainments Tax.

[CAP. 110

for

of duty.

19. Every application for repayment of duty shall be Application made in such form as the Collector may prescribe and the repayment applicant shall truly furnish to the Collector all particulars required by him in relation to such application.

Power to

make a charge

for admission.

20. The proprietor of an entertainment who has made arrangements and given security as mentioned in paragraph of 60 cents (2) of regulation 6 may, with the approval of the Collector, make a charge of 60 cents as the payment for admission including duty.

Where such charge is so made the price of admission exclusive of duty shall be deemed to exceed 50 cents and the duty shall be 10 cents.

21. Any person who acts in contravention of any of Penalty. the regulations mentioned hereunder shall be liable on G.N.A. 75/51. summary conviction to a fine of five hundred dollars-

regulations 2 to 15 and 17 to 19.

22. These regulations may be cited as the Entertain- Citation. ments Duty Regulations.

CHAPTER 111.

(Ordinance No. 3 of 1932)

ESTATE DUTY.

No subsidiary legislation.

355

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