1964 Ed.] Entertainments Duty Regulations.
[CAP. 110
(2) The provisions of this regulation shall not apply in any case where the proprietor 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 of the ticket to the person to be admitted to the entertainment and shall retain and keep until the removal by a public officer or until mid-day on the day following the conclusion of the entertainment the other portion thereof.
(5) The proprietor shall keep the portions of tickets used each day separate from those used on previous days.
8. (1) The proprietor shall not issue any government ticket purporting or intended to authorize the admission of more than one person and shall not admit to the entertainment more than one person by virtue of one government ticket.
(2) No person shall make use of one government ticket for the purpose of obtaining or attempting to obtain admission to an entertainment for himself together with any other person.
9. (1) Where the proprietor issues any ticket purporting or intended to authorize the admission to the entertainment of more than one person, he shall cause the ticket to be clearly marked with the number of persons so authorized to be admitted and the total price charged for the ticket and he shall not admit to the entertainment by virtue of that ticket a greater number of persons than that marked on the ticket.
A 3
[Subsidiary]
Tickets and stamps to be issued undefaced and defaced subsequently.
No Government ticket to be used admitting more than one person.
Provisions as to a ticket (other than a government ticket) used for admitting more than one person.
1964 Ed.] Entertainments Duty Regulations.
[CAP. 110
(2) The provisions of this regulation shall not apply in any case where the proprietor 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 govern- ment 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 pur- pose 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 forth- with deface the stamp on the ticket by tearing the ticket into two portions across the stamp and shall return one portion of the ticket to the person to be admitted to the entertainment and shall retain and keep until the removal by a public officer or until mid- day on the day following the conclusion of the entertainment the other portion thereof.
(5) The proprietor shall keep the portions of tickets used each day separate from those used on previous days.
8. (1) The proprietor shall not issue any government ticket purporting or intended to authorize the admission of more than one person and shall not admit to the entertainment more than one person by virtue of one government ticket.
(2) No person shall make use of one government ticket for the purpose of obtaining or attempting to obtain admission to an entertainment for himself together with any other person.
9. (1) Where the proprietor issues any ticket purporting or intended to authorize the admission to the entertainment of more than one person, he shall cause the ticket to be clearly marked with the number of persons so authorized to be admitted and the total price charged for the ticket and he shall not admit to the entertainment by virtue of that ticket a greater number of persons than that marked on the ticket.
A 3
[Subsidiary]
Tickets and stamps to be issued undefaced and defaced subsequently.
No Government ticket to be
used admitting more than one
person.
Provisions as to
a ticket (other than a govern- ment ticket) used for admitting more than one person.
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