I move Financial Resolution No. 18:
(1) THAT section 17 of the Finance (No. 2) Act, 1981 (No. 28 of 1981) be amended—
(a) by the substitution of "£15" for "£10" (inserted by the Finance Act, 1984 (No. 9 of 1984)) in subsection (1) (c),
(b) by the substitution of "£7.50" for "£5" (as so inserted) in subsection (2) (c), and
(c) by the substitution of "£15" for "£10" (as so inserted) in paragraph (d) (ii) (inserted by the Finance Act, 1983 (No. 15 of 1983)) of subsection (2).
(2) 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).
This resolution provides for an increase to £15 in the stamp duty charged on credit and charge cards. At present these cards are subject to a charge of £10. The increase will have effect with regard to payments made to the Revenue Commissioners for 1992.