Finance Act, 1980
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Increase of duties on certain other licences. |
77.—(1) In this section and in Part IV of the Seventh Schedule to this Act “licence” shall be construed as including permit and certificate. | |
(2) The duty of excise on a firearm certificate imposed by section 18 (2) of the Finance Act, 1964 , shall, in the case of any such certificate coming into force, whether by way of grant or renewal, on or after the 1st day of August, 1980, be charged, levied and paid at the rates specified in Part II of the Seventh Schedule to this Act in lieu of the rates specified in the Fifth Schedule to the Finance Act, 1966 , as amended by the Imposition of Duties (No. 199) (Excise Duties) (Firearms Certificates) Order, 1972 (S.I. No. 162 of 1972). | ||
(3) The duty of excise imposed by section 17 of the Finance Act, 1956 , on gaming licences issued under section 19 of the Gaming and Lotteries Act, 1956 , shall be charged, levied and paid on such licences issued on or after the date of the passing of this Act at the rates specified in Part III of the Seventh Schedule to this Act in lieu of the rates specified in section 42 (2) of the Finance Act, 1975 . | ||
(4) The duty of excise in respect of a licence mentioned in column (2) of Part IV of the Seventh Schedule to this Act at any reference number imposed by the enactment specified in column (3) of the said Part IV at that reference number shall be charged, levied and paid, as on and from the date specified in column (4) of the said Part IV at that reference number at the rate specified in column (5) of the said Part IV at that reference number in lieu of the rate specified in the said enactment. | ||
(5) The duty of excise on Refreshment House licences, imposed by section 1 of the Refreshment Houses (Ireland) Act, 1860 , shall be charged, levied and paid, as on and from the 1st day of April, 1981, at the rate of £50 in lieu of the several rates specified in section 9 of the Revenue (No. 2) Act, 1861 . | ||
(6) No reduction, remission, abatement or repayment of duty shall be allowed or made in respect of any licence to which this section or section 74 of this Act relates provided that any duty which has been paid in error may be repaid. |