Finance Act, 1931
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Duty on fish sales licences. |
16.—(1) There shall be charged, levied, and paid for and upon every licence issued under section 5 of the Sea Fisheries Act, 1931 (No. 4 of 1931), an excise duty of five pounds. | |
(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 the taking out of such licence and shall be paid and collected by means of stamps denoting the amount of such duty impressed on such licences, and the Stamp Duties Management Act, 1891, shall apply to such duty and stamps. | ||
(3) A licence which is liable to the duty imposed by this section shall not be issued unless and until such licence has been duly stamped under this section in respect of such duty. |