Finance Act, 1925

Registered firearms dealers' duty.

41.—(1) An excise duty of one pound shall be charged, levied, and paid on the occasions hereinafter mentioned on and by every person who has on and from the 1st day of August, 1925, or on or at any time after that day becomes registered in any register of firearms dealers which may be established and kept in pursuance of any Act passed or to be passed during the financial year beginning on the 1st day of April, 1925.

(2) The excise duty imposed by this section shall be charged, levied, and paid upon registration in any such register as aforesaid and also upon every renewal of any such registration.