Definitions

Definitions.—In this Act, unless the context otherwise requires,—

1. (a) "admission to an entertainment" includes admission to any place in which the entertainment is held;
2. (b) "complimentary ticket" means a ticket or pass for admission to an entertainment free of any payment or at a reduced rate for any purpose;
3. (c) "entertainment" includes any exhibition, performance, amusement, game or sport to which persons are admitted for payment;
4. (d) "local area" means the area within the jurisdiction of a local authority;
5. (e) "payment for admission" includes—
   • (i) any payment made by a person by way of contribution or subscription or any other name by whatever called, for admission to an entertainment;
   • (ii) any payment, whether for food or drink or otherwise, for admission to any place where entertainment is provided;
   • (iii) any payment for a seat or other accommodation in any place of entertainment;
   • (iv) a payment for a programme or synopsis of an entertainment;
   • (v) any payment made for the use of any amenity in connection with an entertainment;
6. (f) "proprietor", in relation to any entertainment, includes any person—
   • (i) connected with the organisation of the entertainment, or
   • (ii) charged with the work of admission to the entertainment, or
   • (iii) responsible for, or for the time being in charge of, the management of the entertainment;
7. (g) "tax" means the entertainments tax levied under this Act.