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Finance Act 1960

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4Repeal of entertainments duty

(1)Entertainments duty shall not be chargeable on payments for admission to any entertainment given after the passing of this Act, and accordingly the Entertainments Duty Act, 1958, and section three of the Finance Act, 1958, shall cease to have effect.

(2)Any entertainments duty which is unpaid at the passing of this Act, being duty chargeable on a payment for admission to an entertainment given after the ninth day of April, nineteen hundred and sixty, shall be remitted, and where any entertainments duty so chargeable has been paid by any person before the passing of this Act that person shall be entitled to repayment thereof.

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