S.I. No. 162/1972 - Imposition of Duties (No. 199) (Excise Duties) (Firearm Certificates) Order, 1972.


S.I. No. 162 of 1972.

IMPOSITION OF DUTIES (NO. 199) (EXCISE DUTIES) (FIREARM CERTIFICATES) ORDER, 1972.

The Government, in exercise of the power conferred on them by section 1 of the Imposition of Duties Act, 1957 (No. 7 of 1957), hereby order as follows :—

1. This Order may be cited as the Imposition of Duties (No. 199) (Excise Duties) (Firearm Certificates) Order, 1972.

2. Section 16 of the Finance Act, 1966 (No. 17 of 1966), shall, in respect of firearm certificates granted or renewed on or after the 1st day of August, 1972, have effect as if a rate of £5 were substituted for each of the rates specified at reference numbers 1 to 3 in the Fifth Schedule to that Act.

GIVEN under the Official Seal of the Government, this 27th day of June, 1972.

SEÁN Ó LOINSIGH,

Taoiseach.

EXPLANATORY NOTE.

This Order increases the excise duty payable in respect of certain firearm certificates.