S.I. No. 182/1961 - Imposition of Duties (No. 116) (Entertainments) Order, 1961.

1. This Order may be cited as the Imposition of Duties (No. 116) (Entertainments) Order, 1961.

2.

Section 17

of the

Finance Act, 1958

(No. 25 of 1958), shall, as respects entertainments held on or after the 1st day of September, 1961, that satisfy the condition specified in paragraph (

b

) of sub-section (2) of

section 6

of the

Finance Act, 1953

(No. 21 of 1953), for the reason specified in subparagraph (ii) of that paragraph only, have effect as if in subsection (1) of the said section 17 " three hours " were substituted for " two and one-half hours ".

GIVEN under the Official Seal of the Government, this 25th day of August, 1961.

SEÁN F. LEMASS,

Taoiseach.

EXPLANATORY NOTE.

The Order relates to cinematographic exhibitions which qualify for 50% relief from entertainments duty provided that at least 50% of the entertainment consists of foreign language films and provided that the duration of the entertainment does not exceed two and a half hours. The effect of the Order is to increase this time limit to three hours for such entertainments.

S.I. No. 182 of 1961.

IMPOSITION OF DUTIES (No. 116) (ENTERTAINMENTS) ORDER, 1961.

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