The Entertainment Tax Act,CAP. 104 R.E.2023

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Date

2023

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Volume Title

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Ministry of Finance

Abstract

an article is offered for sale to the persons admitted to the entertainment whether immediately before, during or after the entertainment, at a price higher than the price at which that article is normally sold, admission to the scheduled entertainment of that person shall, for purposes of this Act, be deemed to be an admission for payment although a payment may not be required to be made by that person for the admission.

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Tax

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