Finance Act, 1983

THIRD SCHEDULE

Rates of Excise Duty on Firearm Certificates

Section 64 .

Description of Certificate

Rate of Duty

For a firearm certificate for a pistol, including an air pistol, or revolver

£20

For a firearm certificate for a rifle, including a miniature rifle

£20

For a firearm certificate for an airgun, including an air rifle

£20

For a firearm certificate for a prohibited weapon

£2

For a firearm certificate for a shot-gun to which the provisions of section 12 of the Firearms Act, 1964 , apply

£3

For any other firearm certificate—

For one such certificate

£13

Where two or more such certificates are granted to the same person (not necessarily at the same time) and expire on the same date—

For the first such certificate

£13

For the second and every subsequent such certificate

£3