ACT No. XLI of 1981 AN ACT further to amend the Entertainments Tax Act, 1974.

l assent.

ANTON BUTTIGIEG

President

25th September, 1981

ACT No. XLI 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 Parliament

assembled, and by the authority of the same, as follows:-

(1) This Act may be cited as the Entertainments Tax

(Amendment) (No. 2) Act, 1981, and shall be read and construed as one

with the Entertainments Tax Act, 1974, hereinafter referred to as "the

principal Act".

(2) The provisions of this Act shall have effect from such

date as the Minister responsible for Finance may by notice in the

Gazette appoint.

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

following

(1) Tax shall be chargeable at the following rates

"En tertain­

where the performers whose words or actions constitute the

entertainment are actually present and performing during the

entertainment, and where, in the opinion of the Commissioner,

the entertainment consists of -

(a) a bal1et, a recitation,

stage play Of a perfonnance

a

of music, whether vocal or in·

strumental or both, of a cultural

or educational nature

, .. 10% of the price charged

(b) a stage play (other

than a stage play of a cultural

. .. 20 % of the price charged

Of educational nature

(c) a performance

of

music, (other than a perform­

ance of a cultural or educa­

tional nature), whether vocal

or instrumental or both

... 20% of the price charged

Provided that no tax shall be charged if the perform­

ers are residents of Malta.

(2) Where the entertainment consists of an exhibi­

tion, a circus, a travelling show or a menagerie, tax shall be

chargeable at 20 % of the price charged.

(3) No tax shall be charged if the price for admis­

sion or participation is five cents or less.

For the purposes of this section -

(4)

"resident of Malta" means an individual who is a

citizen of Malta and who is ordinarily resident in Malta.".

3. lmmediately after subsection (2) of section 6 of the principal

Act there shall be added the following

"(3) For the purposes of this section, "entertainment" shall

principal Act.

not be deemed to inc1ude horse racing or any form of athletic

sport.".

Passed by the House of Representatives at Sitting No. 540 of the 23rd September,

1981. CALClDON AGIUS

Speaker

C. MlFSUD

Clerk to the House of Representatives

I,,!ormation Divisioll

j>"blished by the

Ippubblikat mit-Taqsima tat-Tagħrif - Kastilja

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Printed at the Govemment Pri"ting Press

Mitbugh

f\olstamperiia tal·Gvern

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