Finance Act, 1927
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PART IV. Miscellaneous and General. | ||
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Amendment of section 37 of Finance Act, 1925. |
18.—So much of sub-section (4) of section 37 (which relates to excise duty on dogs) of the Finance Act, 1925 (No. 28 of 1925) as enacts that persons guilty of an offence under that section shall be liable on summary conviction to a penalty of five pounds is hereby repealed and in lieu thereof it is hereby enacted that persons guilty of an offence under the said section shall be liable on summary conviction thereof to a penalty of one pound. |