Finance Act, 1940
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Registered book-making premises duty. |
16.—(1) Where the excise duty of twenty pounds imposed by section 18 of the Finance Act, 1931 (No. 31 of 1931), and thereby made payable on the registration and also on every renewal of the registration of any premises in the register of book-making offices kept by the Revenue Commissioners in pursuance of the Betting Act, 1931 (No. 27 of 1931), has been paid in respect of the registration or the renewal of the registration of any premises in the said register for any year, the said excise duty shall not be charged or levied on any subsequent registration, taking effect within the said year, of the said premises in the said register. | |
(2) In this section the word “year” means a period of twelve months beginning on any 1st day of December. |