Finance Act, 1975

Increase of dog duty and penalty for failure to pay dog duty.

44.—(1) Section 37 (1) of the Finance Act, 1925 , is hereby amended by the substitution of “£1” for “five shillings”.

(2) Section 33 of the Finance Act, 1963 , is hereby amended by the substitution of “£25” for “£10” in subsections (1) and (2).

(3) Section 26 of the Finance Act, 1941 , is hereby repealed and in lieu thereof it is hereby enacted that any person guilty of an offence under the said section 37 of the Finance Act, 1925 , shall be liable on summary conviction to an excise penalty of £10.

(4) Subsections (1), (2) and (3) of this section shall come into operation on such day as the Minister for Finance may appoint by order.