Finance Act 1939

Section 6.

FIFTH SCHEDULEReduced rates of entertainments duty in case of certain entertainments.

Amount of Payment.Duty.
Where the amount of the payment, excluding the amount of duty—
Exceeds 6d. and does not exceed 1s. 2 ½ dOne halfpenny.
Exceeds 1s. 2 ½ d. and does not exceed 1s. 5dOne penny.
Exceeds 1s. 5d. and does not exceed 1s. 7 ½ dThree halfpence.
Exceeds 1s. 7 ½ d and does not exceed 1s.10dTwo pence.
Exceeds 1s. 10dTwo pence for the first 1s. 10d. and one penny for every 5d. or part of 5d. over 1s. 10d.