Finance Act, 1992
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Increase of duties on registration of firearms dealers. |
159.—(1) The duty of excise on the registration of a person in a register of firearms dealers imposed by subsection (1) (as amended by section 46 (1) of the Finance Act, 1989 ) of section 41 of the Finance Act, 1925, shall be charged, levied and paid at the rate of £60 in lieu of the rate specified in the said subsection (1). | |
(2) The duty of excise on the registration of a person in a register of firearms dealers imposed by subsection (3) (inserted by section 52 (c) of the Finance Act, 1971 ) of section 41 of the Finance Act, 1925 , shall be charged, levied and paid at the rate of £10 in lieu of the rate specified for the purposes of the said subsection (3) in section 46 (2) of the Finance Act, 1989 . |