Finance Act, 1980

Gramophone records.

73.—The duty of excise on gramophone records imposed by paragraph 5 (1) of the Imposition of Duties (No. 236) (Excise Duties on Motor Vehicles, Televisions and Gramophone Records) Order, 1979 (S.I. No. 57 of 1979), shall be charged, levied and paid, as on and from the 28th day of February, 1980, at the rate of an amount equal to 40 per cent. of the chargeable value in lieu of the rate specified in paragraph 5 (2) (b) of the said Order.