Finance Act 2007
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Excise duty on firearms training certificate. |
71.— (1) In this section “ firearms training certificate ” has the same meaning as in section 2A (inserted by section 28 of the Criminal Justice Act 2006 ) of the Firearms Act 1925 . | |||||||
(2) In respect of every firearms training certificate that is issued on or after 31 December 2007 an excise duty at the rates specified in the second column of the Table to this section shall be charged, levied and paid on every firearms training certificate of a description set out in the first column of the Table opposite the rate set out in the second column. | ||||||||
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