Section 13
Repayments
ActIn forceProvision 13 of 27
Section 13
When the Comptroller is satisfied that the whole of the net proceeds of an entertainment have been devoted to charitable or philanthropic purposes, and that the whole of the expenses of the entertainment do not exceed 20% of the total takings of the entertainment he shall repay to the proprietor the amount of the entertainments duty paid in respect of the entertainment.