Section 14

Power of Minister to exempt

ActIn forceProvision 14 of 27

The Minister may, in his discretion, and subject to such conditions as he may consider fit to impose —

(a)

exempt, by order, any class of entertainment from the payment of entertainments duty; or

(b)

exempt, in any particular case, any person from the payment of the whole or any part of the entertainments duty which may be payable by that person.

Power of Minister to exempt

ActIn forceProvision 14 of 27

The Minister may, in his discretion, and subject to such conditions as he may consider fit to impose —

(a)

exempt, by order, any class of entertainment from the payment of entertainments duty; or

(b)

exempt, in any particular case, any person from the payment of the whole or any part of the entertainments duty which may be payable by that person.