Finance Act, 1992
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Increase of duties on certain other licences, etc. |
160.—(1) The duty of excise on a firearm certificate imposed by section 18 (2) of the Finance Act, 1964 , shall, in the case of any such certificate coming into force, whether by way of grant or renewal, on or after the 1st day of August, 1992, be charged, levied and paid at the rates specified in Part II of the Sixth Schedule in lieu of the rates specified in Part II of the Sixth Schedule to the Finance Act, 1989 . | |
(2) The duty of excise imposed by section 17 of the Finance Act, 1956 , on gaming licences issued under section 19 of the Gaming and Lotteries Act, 1956 , shall be charged, levied and paid on such licences issued on or after the 1st day of June, 1992, at the rates specified in Part III of the Sixth Schedule in lieu of the rates specified in Part III of the Sixth Schedule to the Finance Act, 1989 . | ||
(3) (a) Section 74 (1) of the Finance Act, 1980 , shall, as respects the grant of gaming machine licences on or after the 1st day of June, 1992, be amended by the substitution for “£80”, “£160”, “£240” and “£320” (inserted by section 47 (3) (a) of the Finance Act, 1989 ) of “£100”, “£200”, “£300” and “£400”, respectively. | ||
(b) Paragraph (aa) (inserted by section 74 (2) of the Finance Act, 1980 ) of subsection (7) of section 43 of the Finance Act, 1975 , shall, as respects the grant of gaming machine licences on or after the 1st day of June, 1992, be amended by the substitution for “£50”, “£100”, “£150” and “£200” (inserted by section 47 (3) (b) of the Finance Act, 1989 ) of “£60”, “£120”, “£180” and “£240”, respectively. | ||
(4) The duty of excise in respect of a licence, permit or certificate, as the case may be, mentioned in column (2) of Part IV of the Sixth Schedule at any reference number imposed by the enactment specified in column (3) of the said Part IV at that reference number shall be charged, levied and paid, as on and from the date specified in column (4) of the said Part IV at that reference number at the rate specified in column (5) of the said Part IV at that reference number in lieu of the rates specified in Part IV of the Sixth Schedule to the Finance Act, 1989 . |