FINANCE ACT, 1983

FIRST SCHEDULE Rates of Excise Duty on Televisions

Rates of Excise Duty on Televisions

Section 58.

Description of Televisions

Description of Televisions

Rate of Duty

Rate of Duty

Colour televisions

Colour televisions

with a screen the maximum dimension of which does not exceed seventeen inches

with a screen the maximum dimension of which does not exceed seventeen inches

£78 the television

£78 the television

with a screen the maximum dimension of which exceeds seventeen inches and does not exceed twenty-four inches

with a screen the maximum dimension of which exceeds seventeen inches and does not exceed twenty-four inches

£98 the television

£98 the television

with a screen the maximum dimension of which exceeds twenty-four inches

with a screen the maximum dimension of which exceeds twenty-four inches

£121 the television

£121 the television

Monochrome televisions

Monochrome televisions

with a screen the maximum dimension of which does not exceed seventeen inches

with a screen the maximum dimension of which does not exceed seventeen inches

£24 the television

£24 the television

with a screen the maximum dimension of which exceeds seventeen inches

with a screen the maximum dimension of which exceeds seventeen inches

£38 the television

£38 the television

SECOND SCHEDULE Rates of Excise Duty on Gaming Licences

Rates of Excise Duty on Gaming Licences

Section 62.

Description of Licence

Description of Licence

Rate of Duty

Rate of Duty

Where the period for which the licence is to be issued as specified in the certificate under the Gaming and Lotteries Act, 1956, authorising the issue of the licence—

Where the period for which the licence is to be issued as specified in the certificate under the Gaming and Lotteries Act, 1956, authorising the issue of the licence—

(a) does not exceed three months

(a) does not exceed three months

£75

£75

(b) exceeds three months but does not exceed six months

(b) exceeds three months but does not exceed six months

£150

£150

(c) exceeds six months but does not exceed nine months

(c) exceeds six months but does not exceed nine months

£225

£225

(d) exceeds nine months

(d) exceeds nine months

£300

£300

THIRD SCHEDULE Rates of Excise Duty on Firearm Certificates

Rates of Excise Duty on Firearm Certificates

Section 64.

Description of Certificate

Description of Certificate

Rate of Duty

Rate of Duty

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

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

£20

£20

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

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

£20

£20

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

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

£20

£20

For a firearm certificate for a prohibited weapon

For a firearm certificate for a prohibited weapon

£2

£2

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

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

£3

£3

For any other firearm certificate—

For any other firearm certificate—

For one such certificate

For one such certificate

£13

£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—

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

For the first such certificate

£13

£13

For the second and every subsequent such certificate

For the second and every subsequent such certificate

£3

£3

FOURTH SCHEDULE Enactments Repealed

Enactments Repealed

Section 120.

Number and Year

Number and Year

Short Title

Short Title

Extent of Repeal

Extent of Repeal

(1)

(1)

(2)

(2)

(3)

(3)

No. 15 of 1933.

No. 15 of 1933.

Finance Act, 1933.

Finance Act, 1933.

Section 7.

Section 7.

No. 24 of 1952.

No. 24 of 1952.

Finance (Excise Duties) (Vehicles) Act, 1952.

Finance (Excise Duties) (Vehicles) Act, 1952.

Paragraph 5(5) of Part II of the Schedule.

Paragraph 5(5) of Part II of the Schedule.

No. 6 of 1967.

No. 6 of 1967.

Income Tax Act, 1967.

Income Tax Act, 1967.

Paragraphs (d), (ff) and (g) of subsection (2) and subsection (3) of section 340.

Paragraphs (d), (ff) and (g) of subsection (2) and subsection (3) of section 340.

No. 27 of 1974.

No. 27 of 1974.

Finance Act, 1974.

Finance Act, 1974.

In section 13 (1), the definition of “rates” and the definition of “tax appropriate to the profits or gains from farming”.

In section 13 (1), the definition of “rates” and the definition of “tax appropriate to the profits or gains from farming”.

Section 13 (2) and (3).

Section 13 (2) and (3).

Section 17.

Section 17.

Section 18.

Section 18.

Section 19.

Section 19.

In section 20B(3)(b), the words “, by virtue of section 15 (3),”.

In section 20B(3)(b), the words “, by virtue of section 15 (3),”.

Section 21A.

Section 21A.

Section 28.

Section 28.

Third Schedule.

Third Schedule.

No. 16 of 1976.

No. 16 of 1976.

Finance Act, 1976.

Finance Act, 1976.

Section 19.

Section 19.

No. 21 of 1978.

No. 21 of 1978.

Finance Act, 1978.

Finance Act, 1978.

In section 15 (2), the words “, by virtue of section 15(3) of the Finance Act, 1974,”.

In section 15 (2), the words “, by virtue of section 15(3) of the Finance Act, 1974,”.

No. 14 of 1980.

No. 14 of 1980.

Finance Act, 1980.

Finance Act, 1980.

Section 25.

Section 25.