Finance Act 2007
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Excise duty on authorisation to possess, use, carry, sell or expose for sale a restricted firearm. |
73.— (1) In this section “ authorisation to possess, use, carry, sell or expose for sale a restricted firearm ” means an authorisation under section 10 of the Firearms Act 1925 and to which subsections (4A) to (4G) (inserted by section 39 of the Criminal Justice Act 2006 ) of the Firearms Act 1925 relate. | |
(2) An excise duty of €405 shall be charged, levied and paid on every authorisation to possess, use, carry, sell or expose for sale a restricted firearm that is granted or renewed on or after 31 December 2007. |