Finance Act, 1949

Firearm certificate.

10.—(1) In this section the expression “firearm certificate” means a firearm certificate granted under the Firearms Act, 1925 (No. 17 of 1925).

(2) The excise duty in respect of a firearm certificate imposed by section 40 of the Finance Act, 1925 (No. 28 of 1925), shall, in the case of any such certificate coming into force on or after the 1st day of August, 1949, be charged, levied and paid at the rate specified in the First Schedule to this Act in lieu of the rate specified in the Second Schedule to the Finance Act, 1925 .