ACT No. " of 1987 AN ACT fUl1her IQ ameml the Entertainmetl's Tax Act, 1974.

I as~eut.

AO~THA BARBARA

(L.S.)

President

29th hnuary. 1987

ACT No. " of 1987

AN ACT fUl1her IQ ameml the Entertainmetl's Tax Act, 1974.

BE IT ENAcrED by the President. by and with the advice and

cunsent uf the Hou!IC of Repre!ICnlalives. in Ihis present Parliament

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

(0 This Act may be cited as the Entertainments Tax (Amend· Short lid. and

ment) Act, 1987. and shall be read and construed as one with the Enter· """,_menl,

tainments Tax Act. 1974. hereinafter referred to as "the principal Act".

(2) The provisionll of this Act shall be deemed to have come

into force on the 1st J anuary, 1987.

Am<Odmcnr of

Sediou 6 of the principal Act shall be amended as follows

ooctIoA 6 of Iho

(a) in subsection (I) thereof for the words "section 5 of this princiPii Act.

Act" there shall be substituted th e words "section S of this Act, other

than a film show,";

(b) subsections (2) and (3) thereof shall be renumbered res-

pectively as subsections (3) and (4); and

(c) immediately after subs«tion (]) thereof there shall be

inserted th e following new subsection

"(2) Th" rates of tax in respect of entertainmen t consist.

ing of a film show, sball be as follows

where the price is five cents 01"

(a)

less per person ,. ,

Nil

A "

(b) where the price is more than

five cents per person, but less than

20% thereof

twenty cen ts

(c) where the price is more than

twenty cenls per perwD

2S'X thereof".

Passed by the House of Representa tives at Sitting No. 435 of the 26th 1anuary,

1987. PAU L X U EllEB

S".",

P . M USCAT T ERRIBlUl

Acling Clerk to the Howe 0/ R epresentative!

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