Finance Act 2007
Excise duty on firearm certificate for non-resident. |
69.— (1) In this section— | |||||||||||||||||||||||||||||||
“ firearm certificate ” means a firearm certificate to which section 2 of the Firearms (Firearm Certificates for Non-Residents) Act 2000 applies and a reference to “ firearm ” shall be read accordingly; | ||||||||||||||||||||||||||||||||
“ limited certificate ” has the same meaning as in section 3(11) (inserted by section 30 of the Criminal Justice Act 2006 ) of the Firearms Act 1925 . | ||||||||||||||||||||||||||||||||
(2) In respect of every firearm certificate that is granted on or after 31 December 2007— | ||||||||||||||||||||||||||||||||
(a) an excise duty at the rates specified in the second column of the Table to this section shall be charged, levied and paid on every firearm certificate of a description set out in the first column of the Table opposite the rate set out in the second column, and | ||||||||||||||||||||||||||||||||
(b) subsections (2) and (3) of section 18 of the Finance Act 1964 shall not have effect. | ||||||||||||||||||||||||||||||||
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