Finance Act 2007

Excise duty on registration of firearms dealers.

67.— (1) In this section “ register of firearms dealers ” means the register to be established and kept under section 9 of the Firearms Act 1925 .

(2) The duty of excise imposed by section 41(1) of the Finance Act 1925 on the registration of a person in the register of firearms dealers shall be charged, levied and paid at the rate of €340 in lieu of the rate specified in section 159(1) of the Finance Act 1992 .

(3) The duty of excise imposed by section 41(3) (inserted by section 52(c) of the Finance Act 1971 ) of the Finance Act 1925 on the registration of a person in the register of firearms dealers shall be charged, levied and paid at the rate of €55 in lieu of the rate specified in section 159 (2) of the Finance Act 1992 .

(4) This section comes into effect on 31 December 2007.