ENTERTAINMENTS DUTY (AMENDMENT) BILL

Order for Second Reading read.

7.05 p.m.

Mr Lim Kim San: Mr Speaker, Sir, I beg to move, "That the Bill be now read a Second time."

Sir, the Entertainments Duty Ordinance provides that the rates of duty to be levied on different types of entertainment have to be approved by a resolution of Parliament from time to time. This is administratively inconvenient in that if it is desired to vary the rate of duty for any particular entertainment, it cannot be done without reference to Parliament.

Clause 2 of the Bill seeks to repeal section 4 of the Ordinance and provides the Minister with the power to levy different rates by order published in the Gazette. This allows for greater flexibility and is in keeping with the powers of the Minister in other fiscal legislation, for example, in the Customs laws. As the law now stands, there is no provision for the Minister to exempt any class of entertainment from the payment of entertainments duty.

Clause 3 seeks to grant the Minister powers to exempt any particular case from the payment of entertainments duty subject to such conditions as may be imposed. Permissive powers for the Minister to prescribe different rates of duty and to exempt any particular case will allow for administrative simplicity, especially in cases where it is desired to stimulate particular types of sport which may need assistance.

Sir, I beg to move.

Question put, and agreed to.

Bill accordingly read a Second time and committed to a Committee of the whole House.

The House immediately resolved itself into a Committee on the Bill. - [Mr Lim Kim San]

Bill considered in Committee; reported without amendment; read a Third time and passed.