Finance Act, 1929
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Duty on gamedealer's licences. |
26.—(1) There shall be charged, levied, and paid on the occasions hereinafter mentioned on and by every person who, under any Act passed or to be passed during the financial year beginning on the 1st day of April, 1929, takes out or renews a licence for dealing in game, an excise duty of three pounds in respect of every licence so taken out or renewed. | |
(2) The duty imposed by this section in respect of any such licence as aforesaid shall be charged, levied, and paid at the time of taking out such licence and also on every renewal of such licence and shall be paid and collected by means of stamps denoting the amount of such duty impressed on such licences and renewals, and the Stamp Duties Management Act, 1891, shall apply to such duty and stamps. | ||
(3) Section 58 of the Local Government (Ireland) Act, 1898 , and the Third Schedule to that Act shall be construed and have effect as if the duty imposed by this section were added to and included in the duties mentioned in the said Third Schedule to the said Act. | ||
(4) It shall not be lawful to issue a licence for dealing in game which is liable to the duty imposed by this section nor any renewal of any such licence unless or until such licence or renewal has been duly stamped under this section in respect of such duty and every person who issues any such licence or renewal in contravention of this section shall be guilty of an offence under this section and shall be liable on summary conviction thereof to an excise penalty of five pounds. |