Section 2, **The Entertainments Tax (Amendment) Act, 1981** [Margin: Short title.]

Section 2 of the Entertainments Tax Act, 1971 (hereinafter called the principal Act) is hereby amended by the addition immediately after subsection (3) of the following new subsection— [Margin: Amendment of Section 2 of Act No. 17 of 1971.] 6 — No. 7 — *Entertainments Tax (Amendment)* — 1981 "(4) In this Act reference to owner of any place or premises shall include any lessee or sub-lessee or tenant or sub-tenant or any person in effective control of the place or premises."