I move:—
(1) That in this Resolution the expression "firearm certificate" means a firearm certificate granted under the Firearms Act, 1925 (No. 17 of 1925).
(2) That 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 Schedule to this Resolution in lieu of the rate specified in the Second Schedule to the Finance Act, 1925.
(3) It is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1927 (No. 7 of 1927).
SCHEDULE
RATES OF FIREARM CERTIFICATE DUTY
|
£ |
s. |
d. |
|
|
1. For a firearm certificate for a pistol or revolver |
10 |
0 |
|
|
2. For a firearm certificate for a rifle, including a miniature rifle |
1 |
0 |
0 |
|
3. For a firearm certificate for a shotgun, limited to use for killing animals or birds other than game on land occupied by the person to whom the certificate is granted |
10 |
0 |
|
|
4. For any other firearm certificate— |
|||
|
For one such certificate |
2 |
5 |
0 |
|
Where two or more such certificates are granted to the same person (not necessarily at the same time) and expire on the same date— |
|||
|
For the first such certicate |
2 |
5 |
0 |
|
For the second and every subsequent such certificate |
10 |
0 |