Finance Act, 1992

Increase of duty on registration of clubs.

161.—The duty of excise on a certificate of registration of a club imposed by section 48 (2) of the Finance Act, 1989 , shall, in the case of any such certificate coming into force, whether by way of grant or renewal, on or after the 1st day of September, 1992, be charged, levied and paid at the rate of £400 in lieu of the rate specified in the said section 48 (2).