AN ACT further to amend the Entertainments Tax Act, 1974.

I assent.

(L.S.)

ANTON BUTTIGIEG

President

26th June, 1981

A(1 No. XXII of 1981

AN ACT further to amend the Entertainments Tax Act, 1974.

BE IT ENACTED by the President, by and with the advice and

consent of the House of Representatives, in this present Par1iament as­

scmbled, and by the authority of the same, as fQllQws:-

l. (1) This Act may be cited as the Entertainments Tax (Amend-

ment) Act, 1981, and shall be read and construed as Qne with the Enter-

tainments Tax Act, 1974, hereinafter referred tO' as "the principal Act".

(2)

The provisions of this Act shall have effect, as regards

section 2 and 3 from such da te as the Minister resPQnsible for Finance

may by notice in the Gazette appoint, and as regards section 4 from the

first day of January, 1981.

(1) Dan l-Att jista' jissejjaħ l-Att ta' 1-1981 li jemenda l�Att

dwar it-Taxxa tad.Divertimenti, u għandu jinqara u jiftiehem ħaġa waħ­

da ma' l-Att ta' 1-1974 dwar it-Taxxa tad-Divertimenti, hawnhekk iżjed

'il quddiem imsejjaħ "l-Att prinċipali".

(2) Id-disposizzjonijiet ta' dan l-Att għandu jkollhom effett,

dwar l-artikoli 2 u 3 minn dik id-data li l-Ministru responsabbli għall­

Finanzi jista' jistabbilixxi b'avviż fil-Gazzetta, u dwar l-artikolu 4 mill­

ewwel ta' Jannar, 1981.

For section 5 of the principal Act there shall be substituted the

fol1owing

"Entertain­

(1) Tax shall be chargeable at the follQwing rates

ll1ents

where the perfonners whose wQrds Of actions constitute the

,;ubject to

entertainment are actually present and performing during

low rates

the entertainment, and where, in the opinion Qf the CQmmis­

of tax.

sioner, the entertainment consists of -

(a) a stage play (other than a stage play Df a cul­

tural Dr educational nature) and the performers are -

(i) residents

of

10% of the price charged

Malta . . .

non-residents

(ii)

20 % Df the price charged

of Malta

(b) a ballet, a recitation, a stage play or a perform­

ance of music, whether vocal Of instrumental or both, of

a cultural of educational nature and the performers are -

of

(i) residents

5 % of the price charged

Malta . . .

(ii)

non-residents

of Malta

10% of the price charged

(c) a performance of music, (other than a perfoID1-

ance of a cultural or educational nature), whether vocal

or instrumental or both and the performers are -

(i) residents

of

Malta . . .

15 % of the price charged

(ii)

non-residents

of Malta

20 % of the price charged

(d) any fOID1 of athletic sport, an exhibition,

a

circus, a trave1ling show or a menagerie -

20 % of the price charged

Provided that no tax shall be charged if the price for

admission or participation is five cents or less.

For the purposes of this section -

(2)

"resident of Malta" means an individual who is a

citizen of Malta and who is ordinarily resident in Malta;

and

"non-resident" means any individual who is not a

resident of Malta.".

3. For section 6 of the principal Act there shall be substituted the

(1) The rates of tax for any entertainment not men­

tioned in section 5 of this Act shall be as foHows

(a) where the price is five cents

NIL

or less per person

(b) where the price is more than

five cents per person, but less than

ten cents

25 %

thereof

(c) where the price is more than

ten cents per person, but less than

30 % thereof

twenty cents . . .

(d) where the price is more than

35 % thereof.

twenty cents per person

(2) For the purposes of computing the tax charge­

able in accordance with the provisions of this section, where

any price includes a fraction of a cent, such fraction shall be

deemed to be a whole cent.".

4. Immediately after subsection (3) of section 7 of the principal

Act there shall be added the following new subsections

"(3A). Where no direct charge is made for admission to or

participation in any entertainment but an indirect charge is made

by rneans of an increase in the price of food or drinks, tax shall be

chargeable on so much as, in the opinion of the Commissioner, re·

presents payment for the entertainment.

(3B). Payment of the tax mentioned in subsection (3A) of

this section shaH be made at such intervaIs or times as the Com.

missioner may determine.".

Passed by the House of Representatives at Sitting No. 516 of the 24th June, 1981.

C.AGWS

Speaker

C. MIFSUD

Clerk to the House of Representatives

Ippubblikat mit-Taqsima tat-Tagħrif - Kastilja

Published by the Infol'mation Division

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Mitbugħ fl·!stamperija tal-Gvern

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