Finance Act 2007
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Excise duty on licence for reloading of ammunition. |
72.— (1) In this section “licence for reloading of ammunition” means a licence under section 10A (inserted by section 40 of the Criminal Justice Act 2006 ) of the Firearms Act 1925 . | |
(2) An excise duty of €90 shall be charged, levied and paid on every licence for reloading of ammunition that is granted or renewed on or after 31 December 2007. |