Finance Act 2007
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Excise duty on authorisation of rifle or pistol club or shooting range. |
70.— (1) In this section “ authorisation of rifle or pistol club or shooting range ” means an authorisation under section 4A (inserted by section 33 of the Criminal Justice Act 2006 ) of the Firearms Act 1925 . | |
(2) An excise duty of €1,000 shall be charged, levied and paid on every authorisation of rifle or pistol club or shooting range that is granted or renewed on or after 31 December 2007. |