s 3 Collector of Entertainments Duty
(1) The Minister of Finance shall be the Collector of Entertainments Duty (in this Act referred to as the Collector) and shall be responsible for collecting the duties prescribed by section 4 and generally for carrying out the provisions of this Act. (2) The Minister of Finance may appoint a deputy or deputies to the Collector either generally for the purposes of this Act or of any regulations made thereunder or for the purposes of particular provisions of the Act or for the purposes of particular regulations made under this Act.