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Finance Act 1950

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This is the original version (as it was originally enacted).

14Reduction of full rates of entertainments duty

(1)Section six of the Finance Act, 1943, shall have effect as if for the rates of duty set out in Part II of the Fifth Schedule to that Act (which sets out the full rates of entertainments duty) there were substituted the rates of duty set out in the Fourth Schedule to this Act.

(2)This section shall have effect as respects payments for admission to entertainments held on or after the appointed day, and where entertainments duty has been charged on any payment made before that day, and by virtue of this section the duty should have been charged at a lower rate than that at which it was in fact charged, the person by whom the duty was paid shall be entitled to repayment of the amount of the overcharge.

(3)In this section the expression " the appointed day " means such day as the Treasury may appoint by order made by statutory instrument.

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