Finance Act, 1969

Duty on tobacco manufacturers' licences.

42.—On and after the 6th day of July, 1969, the excise duty chargeable on a licence to be taken out by a manufacturer of tobacco or snuff shall be charged, levied and paid at the rate of five pounds on every such licence in lieu of the rates chargeable by virtue of section 2 of the Excise Licences Act, 1825 , and section 1 of the Excise Act, 1840 .