Section 5

If any payment other than a payment for admission (upon which duty is payable under the provisions of this Act) is required or accepted by the proprietor of an entertainment from any person, the Comptroller shall decide whether all or any proportion of that payment is in the nature of a payment for admission, and if he so decides entertainments duty shall be paid upon that payment or proportion of payment either in accordance with section 4(2) or (3) or otherwise as the Comptroller may require.

Any person dissatisfied with the decision of the Comptroller under subsection (1) may appeal to the Minister whose decision shall be final.