Finance Act, 1964

Firearm certificate duty.

18.—(1) In this section “firearm certificate” means a firearm certificate granted under the Firearms Acts, 1925 and 1964.

(2) In the case of a firearm certificate coming into force, whether by way of grant or renewal, on or after the 1st day of August, 1964, there shall be charged, levied and paid an excise duty at the rate specified in the Fourth Schedule to this Act.

(3) The excise duty on a firearm certificate coming into force on or after the 1st day of August, 1964, shall be paid to and collected by the Minister for Justice or the Garda Síochána.

(4) Sections 40 and 43 of the Finance Act, 1925 , shall not have effect in relation to a firearm certificate coming into force on or after the 1st day of August, 1964.