Section 3, **The Entertainments Tax (Amendment) Act, 1981** [Margin: Short title.]

Subsection (1) of section 3 of the principal Act is hereby repealed and replaced by the following new subsection— [Margin: Repeal and replacement of Section 3(1) of Act No. 17 of 1971.] "(1) Subject to the provisions of this Act there shall be charged, levied and paid on all payments for admission to chargeable entertainments an entertainments tax at the rate specified in the Schedule in relation to the entertainment specified therein or at such other rate or rates as the Minister may from time to time specify by Order published in the *Gazette.*"