Section 7

Entertainments duty shall be chargeable in respect of every person admitted to an entertainment for payment and, in the case of admission by stamped ticket, shall be paid by means of the stamp on the ticket.

In the case of admission otherwise than by stamped ticket, it shall, unless the Comptroller in exercise of the powers conferred by section 4(2) or (3) directs otherwise, be calculated and paid on the number of admissions.