Section 9

as a subscription or contribution to any club, association or society;

for a season ticket; or

for the right of admission to a series of entertainments or to any entertainment during a certain period of time,

Entertainments Duty 11

the entertainments duty shall be paid on such portion of that lump sum as together with the entertainments duty appropriate to such portion amounts in the aggregate to that lump sum.

If the Collector is of opinion that the payment of a lump sum or of any payment for a ticket includes other privileges, rights or purposes besides the admission to an entertainment, or covers admission to an entertainment during any period for which duty has not been in operation, the duty shall be charged on such amount as appears to the

Collector to represent the right of admission to entertainments in respect of which entertainments duty is payable.

Any person aggrieved by the decision of the Collector under subsection (2) shall have the same right of appeal as is possessed by an aggrieved person under subsection 5(2) and subsections 5(3), (4) and (6)

shall apply to any appeal under this subsection.

Exemption from duty for charities, etc.