Cine-film projection : a practical manual for users of all types of 16-mm. (1952)

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10 Within the Law Entertainments Tax This is payable on charges of admission to any kind of entertainment, and is levied as a Duty on all payments exceeding a certain figure. "Any kind of entertainment" is defined as being any or all of the following : — (i) A play or ballet. (2) A musical or vocal performance. (3) A cinematograph or slide exhibition. (4) A lecture or recitation in prose or verse. (5) Any exhibition of art. (6) Any other exhibition of industrial or scientific objects or processes. (7) Any exhibition of sport. It will be seen that this list is one which covers every kind of performance where payment is made by the members of the audience for admission, but it does not include those cases where persons are charged an admittance fee in order to take part in the proceedings themselves, such as at a dance or whist-drive. Exemption from entertainments duty may be claimed by certain societies or other non-profit-making organisations, but the exemption must be obtained in writing from the Customs and Excise, and received by the exhibitor prior to the programme. Claims for exemption should be made in writing to the following address: Section 10, Secretaries' Office, H.M. Customs and Excise, City Gate House, 39-45, Finsbury Square, London, E.C.2, and forwarded at least two weeks before the date of the entertainment. 133