S.I. No. 71/1958 - Imposition of Duties (Entertainment) (No. 23) Order, 1958.

1. This Order may be cited as the Imposition of Duties (Entertainment) (No. 23) Order, 1958.

2. (1) The Revenue Commissioners shall not make a repayment under subsection (1) of

section 6

of the

Finance Act, 1953

(No. 21 of 1953), to the proprietor of an entertainment held on or after the 22nd day of March, 1958, if the duration of the entertainment exceeds two and one-half hours.

(2) Where an entertainment consists of two or more displays of the same programme in its entirety, each such display shall for the purposes of this Order but for no other purpose be deemed to be a separate entertainment.

GIVEN under the Official Seal of the Government, this 21st day of March, 1958.

EAMON DE VALERA,

Taoiseach.

EXPLANATORY NOTE.

This Order restricts the 50 per cent. repayment of entertainments duty in respect of cinema entertainments one-third of which consists of Irish language films or one-half of which consists of films in any other language except English to cinema programmes of the usual length, i.e., not exceeding 2½ hours.

S.I. No. 71 of 1958.

IMPOSITION OF DUTIES (ENTERTAINMENT) (No. 23) ORDER, 1958.

The Government, in exercise of the powers conferred on them by

section 1

of the

Imposition of Duties Act, 1957

(No. 7 of 1957), hereby order as follows