Finance Act, 1940
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Duty on licences for export of salmon and trout. |
12.—(1) There shall be charged, levied, and paid on the occasions hereinafter mentioned, on and by every person who takes out or renews on or after the 9th day of May, 1940, pursuant to section 44 of the Fisheries Act, 1939 (No. 17 of 1939), a licence for the export of salmon and trout for sale, an excise duty of one pound in respect of every licence so taken out or renewed. | |
(2) The duty imposed by this section in respect of any licence shall be charged, levied, and paid at the time of taking out such licence and also on every renewal of such licence. | ||
(3) The duty imposed by this section in respect of any licence shall be paid and collected by means of stamps denoting the amount of such duty impressed on such licence and the Stamp Duties Management Act, 1891, shall apply to such duty and stamps. | ||
(4) It shall not be lawful to issue a licence in respect of which the duty imposed by this section is payable unless or until such licence has been duly stamped under this section in respect of such duty, and every person who issues a licence 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. |