Finance Act, 1963

Dog duty—general licence.

33.—(1) Any person who is liable to pay dog duty may elect to pay an annual sum of £10 in respect of such duty in lieu of the rate specified in subsection (1) of section 37 of the Finance Act, 1925 , and this amount shall be paid and collected through the Post Office by means of a general licence to be taken out annually by such person.

(2) Any person who pays a sum of £10 and takes out a general licence in accordance with this section shall be deemed to have paid dog duty in respect of all dogs kept by him during the whole or any part of the year to which the general licence relates.

(3) Any reference to a licence in section 38 of the Finance Act, 1925 , shall be construed as including a reference to a general licence provided for by this section.

(4) The foregoing subsections of this section shall come into operation on the 1st day of January, 1964.