Finance Act, 1925

Firearm certificate duty.

40.—(1) There shall be charged, levied, and paid at the times hereinafter mentioned on and by every person to whom a firearm certificate is granted at any time after the 31st day of July, 1925, under any Act passed or to be passed during the financial year beginning on the 1st day of April, 1925, an excise duty at the rate specified in the Second Schedule to this Act in respect of every firearm certificate so granted to him.

(2) The duty imposed by this section in respect of any firearm certificate shall be charged, levied, and paid on the grant of such certificate.