Finance Act , 1980

85.—(1) The following section shall be substituted for section 19 of the Finance Act, 1952:

“19.—(1) Stamp duty chargeable under or by reference to the heading ‘Conveyance or Transfer on sale’ in the First Schedule to the Stamp Act, 1891, on any instrument to which this section applies shall not exceed fifty pence.

(2) This section applies to any instrument as respects which it is shown to the satisfaction of the Revenue Commissioners that the effect thereof was to convey or transfer a beneficial interest in property from one body corporate to another, and that at the time of the execution of the instrument the bodies in question were associated, that is to say, one was the beneficial owner of not less than ninety per cent. of the issued share capital of the other, or a third such body was the beneficial owner of not less than ninety per cent. of the issued share capital of each and that this ownership was ownership either directly or through another body corporate or other bodies corporate, or partly directly and partly through another body corporate or other bodies corporate, and subsections (5) to (10) of section 156 of the Corporation Tax Act, 1976, shall apply for the purposes of this section with the substitution of—

(a) references to body corporate for references to company,

(b) references to bodies corporate for references to companies, and

(c) references to issued share capital for references to ordinary share capital.

(3) This section shall not apply to an instrument such as aforesaid unless it is also shown to the satisfaction of the Revenue Commissioners that the instrument was not executed in pursuance of or in connection with an arrangement whereunder—

(a) the consideration, or any part of the consideration, for the conveyance or transfer was to be provided or received, directly or indirectly by a person, other than a body corporate which at the time of the execution of the instrument was associated within the meaning of subsection (2) of this section with either the transferor or the transferee (which in this section mean, respectively, the body from whom and the body to whom the beneficial interest was conveyed or transferred), or

(b) the said interest was previously conveyed or transferred, directly or indirectly, by such a person, or

(c) the transferor and the transferee were to cease to be associated within the meaning of subsection (2) of this section by reason of a change in the percentage of the issued share capital of the transferee in the beneficial ownership, within the meaning of that subsection, of the transferor or a third body corporate,

and, without prejudice to the generality of paragraph (a) of this subsection, an arrangement shall be treated as within that paragraph if it is one whereunder the transferor or the transferee, or a body corporate associated with either as there mentioned, was to be enabled to provide any of the consideration, or was to part with any of it, by or in consequence of the carrying out of a transaction or transactions involving, or any of them involving, a payment or other disposition by a person other than a body corporate so associated.

(4) An instrument to which this section applies and which is stamped with an amount of duty less than the amount which, but for the provisions of this section, would be chargeable thereon shall be deemed not to be duly stamped unless the Revenue Commissioners have expressed their opinion thereon in accordance with section 12 of the Stamp Act, 1891.

(5) (a) The Revenue Commissioners may, for the purposes of this section, require the delivery to them of a statutory declaration in such form as they may direct made, as they may direct, by a responsible officer of a body corporate or by a solicitor of the Courts of Justice or by both and of such further evidence, if any, as they may require.

(b) The powers conferred on the Revenue Commissioners by paragraph (a) of this subsection shall be in addition to and not in substitution for the powers conferred on them by section 12 of the Stamp Act, 1891.

(6) If—

(a) where any claim for relief from duty under this section has been allowed, it is subsequently found that any declaration or other evidence furnished in support of the claim was untrue in any material particular,

or

(b) the transferor and transferee cease to be associated within the meaning of subsection (2) of this section within a period of two years from the date of the conveyance or transfer,

then the instrument shall, notwithstanding that it may have been stamped already and irrespective of whether or not it has been stamped with a particular stamp denoting that it is duly stamped in accordance with subsection (4) of this section, again become chargeable with stamp duty at the rate which would have been charged in the first instance if this section had not applied to the instrument and an amount equal to the duty again so chargeable shall forthwith be a debt due from the transferor and transferee jointly and severally to the Minister for Finance for the benefit of the Central Fund and be payable to the Revenue Commissioners and the said amount shall be recoverable in any court of competent jurisdiction and subsection (2) (inserted by the Finance Act, 1979) of section 69 of the Finance Act, 1973, shall apply as if the duty was the stamp duty referred to in that subsection and the date of the conveyance was a date one month after the date of the transaction referred to in that subsection, and with any other necessary modifications.”.

(2) This section shall not have effect with respect to any instrument executed before the date of the passing of this Act.

86 Stamp duties on course bets.

86.—(1) In this section “quarter” means a period of three months ending on 31st day of March, 30th day of June, 30th day of September or 31st day of December.

(2) (a) (i) The Racing Board shall, within 30 days from the end of the quarter ending on the 30th day of September, 1980, and within 30 days from the end of each quarter thereafter, deliver to the Revenue Commissioners a statement showing the amount arrived at by deducting from the aggregate amount of course bets entered into during that quarter the aggregate amount of course bets in respect of which a repayment or remission has been made during that quarter under section 27 (3) of the Racing Board and Racecourses Act, 1945.

(ii) In this paragraph “course bet” has the same meaning as it has in the Racing Board and Racecourses Act, 1945, and any reference to the amount of a course bet shall be construed as a reference to the amount of such bet as defined by section 27 (2) of that Act.

(b) (i) Bord na gCon shall, within 30 days from the end of the quarter ending on the 30th day of September, 1980, and within 30 days from the end of each quarter thereafter, deliver to the Revenue Commissioners a statement showing the amount arrived at by deducting from the aggregate amount of course bets entered into during that quarter the aggregate amount of course bets in respect of which a repayment or remission has been made during that quarter under section 32 (3) of the Greyhound Industry Act, 1958.

(ii) In this paragraph “course bet” has the same meaning as it has in the Greyhound Industry Act, 1958, and any reference to the amount of a course bet shall be construed as a reference to the amount of such bet as defined by section 32 (2) of that Act.

(3) There shall be charged on every statement delivered in pursuance of subsection (2) of this section a stamp duty at the rate of 1.5 per cent. of the amount so arrived at therein.

(4) There shall be delivered to the Revenue Commissioners by the Racing Board or Bord na gCon, as the case may be, such particulars as the Revenue Commissioners may deem necessary in relation to any statement required to be delivered by this section.

(5) (a) The duty charged by subsection (3) of this section upon a statement delivered pursuant to subsection (2) (a) of this section shall be paid by the Racing Board upon delivery of the statement.

(b) The duty charged by subsection (3) of this section upon a statement delivered pursuant to subsection (2) (b) of this section shall be paid by Bord na gCon upon delivery of the statement.

(6) In the case of failure to deliver any statement required by subsection (2) of this section within the time specified in that subsection or of failure to pay the duty chargeable on any such statement on the delivery thereof, the Racing Board or Bord na gCon, as the case may be, shall be liable to pay, in addition to the duty, interest thereon at the rate of 15 per cent. per annum from the expiration of the quarter to which the statement relates until the day on which the duty is paid.

(7) The delivery of any statement required by subsection (2) of this section may be enforced by the Revenue Commissioners under section 47 of the Succession Duty Act, 1853, in all respects as if such statement were such account as is mentioned in that section and the failure to deliver such statement were such default as is mentioned in that section.

87 Revocation of Order.

87.—The Imposition of Duties (No. 241) (Limit on Stamp Duty in respect of Certain Transactions between Bodies Corporate) Order, 1979 (S.I. No. 244 of 1979), is hereby revoked with respect to instruments executed on or after the date of the passing of this Act.

PART VI Miscellaneous

88 Capital Services Redemption Account.

88.—(1) In this section—

“the principal section” means section 22 of the Finance Act, 1950;

“the 1979 amending section” means section 57 of the Finance Act, 1979;

“the thirtieth additional annuity” means the sum charged on the Central Fund under subsection (4) of this section;

“the Minister,” “the Account” and “capital services” have the same meanings respectively as they have in the principal section.

(2) In relation to the twenty-nine successive financial years commencing with the financial year ending on the 31st day of December, 1980, subsection (4) of the 1979 amending section shall have effect with the substitution of “£18,018,754” for “£18,381,262”.

(3) Subsection (6) of the 1979 amending section shall have effect with the substitution of “£11,374,372” for “£11,832,415”.

(4) A sum of £20,397,734 to redeem borrowings, and interest thereon, in respect of capital services shall be charged annually on the Central Fund or the growing produce thereof in the thirty successive financial years commencing with the financial year ending on the 31st day of December, 1980.

(5) The thirtieth additional annuity shall be paid into the Account in such manner and at such times in the relevant financial year as the Minister may determine.

(6) Any amount of the thirtieth additional annuity, not exceeding £13,130,462 in any financial year, may be applied towards defraying the interest on the public debt.

(7) The balance of the thirtieth additional annuity shall be applied in any one or more of the ways specified in subsection (6) of the principal section.

89 Amendment of section 47 (disclosure of certain information by Revenue Commissioners to certain persons) of Finance Act, 1978.

89.—Section 47 of the Finance Act, 1978, is hereby amended by the substitution for subsection (1) of the following subsection:

“(1) This section applies to any charge imposed on public monies, being a charge for the purposes of relief under the Rates on Agricultural Land (Relief) Acts, 1939 to 1978, and any subsequent enactment, together with which those Acts may be cited.”.

90 Increase of excise duties on licences for mechanically propelled vehicles.

90.—(1) Section 94 of the Finance Act, 1973, is hereby amended by—

(a) the substitution of “£5” for “£1” in paragraph (a) of subsection (2), and

(b) the substitution of “£10” for “£5” in paragraph (b) of subsection (2).

(2) This section shall have effect—

(a) as respects licences under section 1 of the Finance (Excise Duties) (Vehicles) Act, 1952, taken out for periods beginning on or after the 1st day of April, 1980, in respect of specified vehicles (within the meaning of the said section 94), and

(b) as respects other mechanically propelled vehicles to which the said section 94 applies and in respect of which licences under the said section 1 are taken out for periods beginning on or after the said 1st day of April, 1980.

91 Amendment of Finance (Excise Duties) (Vehicles) Act, 1952.

91.—The Finance (Excise Duties) (Vehicles) Act, 1952, is hereby amended—

(a) as respects licences under that Act for periods beginning on or after the 1st day of April, 1980—

(i) in section 1 (2) (b), by the substitution of “£10 or less” for “five pounds or less” (inserted by the Finance Act, 1966) and

(ii) in paragraph 4 of Part I of the Schedule—

(I) by the substitution of “£10” for “25p” in subparagraph (a),

(II) by the substitution of “£10” for “£1” (inserted by the Finance Act, 1973) in subparagraph (b), and

(III) by the substitution of “£10” for “£5” (inserted by the Finance Act, 1973) in subparagraph (c), and

(b) with effect as on and from the 1st day of April, 1980, by the substitution in section 4 (1A) (inserted by the Finance Act, 1961) of the following paragraphs for paragraphs (a) and (b):

“(a) three pounds if the period of the licence is one year, and

(b) three pounds for each year of the period of the licence if that period is two or more years.”.

92 Increase of excise duties on vehicle trade licences.

92.—Section 15 (2) of the Finance Act, 1922, shall, as applied by section 3 of the Finance (Excise Duties) (Vehicles) Act, 1952, and notwithstanding the terms of the latter section, have effect, as respects licences to which the said section 15 (2) applies taken out on or after the 1st day of January, 1981, as if—

(a) “£100” were substituted for “thirty-seven pounds ten shillings” (inserted by the said Finance (Excise Duties) (Vehicles) Act, 1952) in paragraph (a),

(b) “£20” were substituted for “seven pounds ten shillings” (inserted by the said Finance (Excise Duties) (Vehicles) Act, 1952) in paragraphs (a) and (b), and

(c) “£4” were substituted for “one pound ten shillings” (inserted by the said Finance (Excise Duties) (Vehicles) Act, 1952) in paragraph (b).

93 Interest on death duties.

93.—(1) Notwithstanding section 18 of the Finance Act, 1896, section 9 of the Finance Act, 1912, section 30 of the Finance Act, 1919, or section 32 of the Finance Act, 1971, simple interest at the rate of 15 per cent. per annum, without deduction of income tax, shall be payable on any death duties outstanding after the date of the passing of this Act:

Provided that, in any case where such duties are being paid by instalments, the said interest shall be payable thereon at the rate of 9 per cent. per annum in lieu of the rate aforesaid.

(2) This section shall be construed together with the Finance Act, 1894, and the enactments amending or extending that Act.

94 Repeals.

94.—Each enactment specified in column (2) of the Eighth Schedule to this Act is hereby repealed to the extent specified in column (3) of that Schedule.

95 Care and management of taxes and duties.

95.—All taxes and duties imposed by this Act are hereby placed under the care and management of the Revenue Commissioners.

96 Short title, construction and commencement.

96.—(1) This Act may be cited as the Finance Act, 1980.

(2) Part I of this Act (so far as relating to income tax) shall be construed together with the Income Tax Acts and (so far as relating to corporation tax) shall be construed together with the Corporation Tax Acts and (so far as relating to capital gains tax) shall be construed together with the Capital Gains Tax Acts.

(3) Part II of this Act, so far as it relates to customs, shall be construed together with the Customs Acts and the said Part II, so far as it relates to duties of excise, shall be construed together with the statutes which relate to the duties of excise and to the management of those duties.

(4) Part III of this Act shall be construed together with the Value-Added Tax Acts, 1972 to 1979, and may be cited together therewith as the Value-Added Tax Acts, 1972 to 1980.

(5) Part IV of this Act shall be construed together with the Capital Acquisitions Tax Act, 1976, and the enactments amending or extending that Act.

(6) Part V of this Act shall be construed together with the Stamp Act, 1891, and the enactments amending or extending that Act.

(7) Part I and section 89 of this Act shall, save as is otherwise expressly provided therein, be deemed to have come into force and shall take effect as on and from the 6th day of April, 1980.

(8) Any reference in this Act to any other enactment shall, except so far as the context otherwise requires, be construed as a reference to that enactment as amended by or under any other enactment including this Act.

FIRST SCHEDULE Amendment of Enactments

PART I Amendments Consequential on Changes in Personal Reliefs

(a) by the substitution in paragraph (a) of “£195” for “£218”,

and

(b) by the substitution in paragraphs (b) and (c) of “£390” for “£320” in each place where it occurs.

PART II Provisions in respect of Certain Retirement Benefits, etc.

“SCHEDULE 3

Preliminary

Relief by reduction of sums chargeable

(a) there shall be ascertained the average for one year of the holder's emoluments of the office or employment for the last three years of his service before the relevant date (or for the whole period of his service if less than three years);

(b) one-twentieth of the amount ascertained at (a) shall be multiplied by the whole number of complete years of the service of the holder in the office or employment; and

(c) there shall be deducted from the product at (b) a sum equal to the amount, or, as the case may be, to the value at the relevant date, of any lump sum (not chargeable to tax) received or receivable by the holder in respect of the office or employment in pursuance of any such scheme or fund as is referred to in section 115 (1) (d).

(a) paragraph 3 shall apply as if those payments were a single payment of an amount equal to their aggregate amount and, where they are made in respect of different offices or employments, as if the standard capital superannuation benefit were an amount equal to the sum of the standard capital superannuation benefits for those offices or employments;

(b) where the payments are treated as income of different years of assessment, the relief to be granted under that paragraph in respect of a payment chargeable for any year of assessment shall be the amount by which the relief computed in accordance with the foregoing provision in respect of that payment and any payments chargeable for previous years of assessment exceeds the relief in respect of the last-mentioned payments;

and where the standard capital superannuation benefit for an office or employment in respect of which two or more of the payments are made is not the same in relation to each of those payments, it shall be treated for the purposes of this paragraph as equal to the higher or highest of those benefits.

(b) In this paragraph ‘the relevant capital sum in relation to an office or employment’ means the amount or value at the relevant date of any lump sum (not chargeable to tax), or, if there is more than one such lump sum, the aggregate of such amounts or values, received or receivable by the claimant in pursuance of any such scheme or fund as is referred to in section 115 (1) (d) in respect of the office or employment.

Relief by reduction of tax

	A (P	T __ ) I

where—

A is the amount of tax which would be chargeable apart from this paragraph in respect of the total income of the holder or past holder of the office or employment for the year of assessment of which the payment is treated as income after deducting from that amount of tax the amount of tax which would be so chargeable if the payment had not been made;

P is the amount of the said payment after deducting any relief applicable thereto under the foregoing provisions of this Schedule;

T is the aggregate of the amounts of tax chargeable in respect of the total income of the holder or past holder of the office or employment for the five years of assessment immediately preceding the year of assessment of which the payment is treated as income before taking account of any relief provided by section 361 of the Income Tax Act, 1967;

I is the aggregate of the taxable incomes of the holder or past holder of the office or employment for the said five years of assessment.

Supplemental

(a) tax was not chargeable in respect of the emoluments of the office or employment, or

(b) the office or employment being an office or employment within Schedule E, tax under that Schedule was not chargeable in respect of the whole of the emoluments thereof, or

(c) the office or employment being regarded as a possession in a place out of the State within the meaning of Case III of Schedule D, tax in respect of the income arising therefrom did not fall to be computed in accordance with section 76 (1).

PART III Amendments Consequential on Provisions Relating to the Taxation of Married Persons

(a) in section 82 (3), for the second sentence there shall be substituted:

“In this subsection and in subsection (4), the reference to profits or gains arising to a wife shall be construed as including only profits or gains which are deemed to be income of the husband by virtue of section 194 (1) and the reference to profits or gains arising to a husband shall be construed correspondingly.”.

(b) in section 139, for “the higher deduction under section 138 (1)” in paragraph (b) of the proviso to subsection (1) and in subsection (4), there shall be substituted “a deduction mentioned in section 138 (a)”,

(c) in section 145 (2), after “married man” there shall be inserted “who is assessed to tax in accordance with the provisions of section 194”,

(d) in section 183 (7) for “193 (6)” there shall be substituted “197 (6)”,

(e) in section 307 (2) (a) (i), after “other income of the individual” there shall be inserted “and, in a case where the individual is or, being a wife, her husband is assessed to tax in accordance with the provisions of section 194”,

(f) in Column 1 of Schedule 15, there shall be deleted “Section 193 (5)” and “Section 198”.

(a) in subsection (1), in the definition of “dependant”, for “the higher deduction under section 138 (1)” there shall be substituted “a deduction mentioned in section 138 (a),” and

(b) in subsection (3) (a), after “with her husband” there shall be inserted “and he is assessed to tax in accordance with the provisions of section 194 of the Income Tax Act, 1967,”.

“(ii) that, being a husband who, for the relevant year of assessment, is assessed to tax in accordance with the provisions of section 194 of the Income Tax Act, 1967, his wife was, throughout that year, totally incapacitated by physical or mental infirmity, and”.

(a) in section 8 (1), after “living with him”, in each place where it occurs, there shall be inserted “and he is assessed to tax in accordance with the provisions of section 194 of the Income Tax Act, 1967”, and

(b) in section 28 (6), for “193” there shall be substituted “197 (6)”.

SECOND SCHEDULE Rates of Excise Duty on Spirits

Description of Spirits	Rate of Duty
Spirits of any description not mentioned hereinafter and imported mixtures and preparations containing spirits	£17.079 per litre of alcohol in the spirits
Imported perfumed spirits entered in such manner as to indicate that the strength is not to be tested	£15.542 per litre
Imported liqueurs, cordials, mixtures and other preparations in bottle entered in such manner as to indicate that the strength is not to be tested	£13.151 per litre

THIRD SCHEDULE Rates of Excise Duty on Tobacco Products

Description of Product	Rate of Duty
Cigarettes	£12.10 per thousand together with an amount equal to 21.8 per cent. of the price at which the cigarettes are sold by retail.
Cigars	£23.273 per kilogram
Cavendish or negrohead	£23.518 per kilogram
Hard pressed tobacco	£15.041 per kilogram
Other pipe tobacco	£18.906 per kilogram
Other smoking or chewing tobacco	£19.639 per kilogram

FOURTH SCHEDULE

PART I Rates of Excise Duty on Wine

Description of Wine	Rate of Duty
Still:
Of an actual alcoholic strength by volume not exceeding 15 vol	£1.10 per litre
Of an actual alcoholic strength by volume exceeding 15 vol but not exceeding 18 vol	£1.53 per litre
Of an actual alcoholic strength by volume exceeding 18 vol but not exceeding 22 vol	£1.96 per litre
Sparkling	£2.18 per litre
Wine whether still or sparkling of an actual alcoholic strength by volume exceeding 22 vol:
An additional duty for every 1 vol or fraction of 1 vol above 22 vol	£0.17 per litre

PART II Rates of Excise Duty on Made Wine

Description of Made Wine	Rate of Duty
Still:
Of an actual alcoholic strength by volume not exceeding 15 vol	£1.01 per litre
Of an actual alcoholic strength by volume exceeding 15 vol but not exceeding 18 vol	£1.38 per litre
Of an actual alcoholic strength by volume exceeding 18 vol but not exceeding 22 vol	£1.69 per litre
Sparkling	£1.89 per litre
Whether still or sparkling of an actual alcoholic strength by volume exceeding 22 vol:
An additional duty for every 1 vol or fraction of 1 vol above 22 vol	£0.17 per litre

FIFTH SCHEDULE Rates of Excise Duty on Cider and Perry

Description of Cider and Perry	Rate of Duty
Of an actual alcoholic strength by volume not exceeding 6 vol	£0.39 the gallon
Of an actual alcoholic strength by volume exceeding 6 vol but not exceeding 8.7 vol	£1.80 the gallon
Of an actual alcoholic strength by volume exceeding 8.7 vol	£4.59 the gallon

SIXTH SCHEDULE Rates of Excise Duty on Televisions

Description of Televisions	Rate of Duty
Colour televisions:
with a screen the maximum dimension of which does not exceed seventeen inches	£51 the television
with a screen the maximum dimension of which exceeds seventeen inches and does not exceed twenty-four inches	£64 the television
with a screen the maximum dimension of which exceeds twenty-four inches	£79 the television
Monochrome televisions:
with a screen the maximum dimension of which does not exceed seventeen inches	£16 the television
with a screen the maximum dimension of which exceeds seventeen inches	£25 the television

SEVENTH SCHEDULE Rates of Excise Duty on Certain Licences

PART I Intoxicating Liquor Licences

(1)	(2)	(3)	(4)
Reference Number	Description of Licence	Enactment	Duty
	Manufacturers' Licences
	Licence to be taken out annually by:
1.	Distiller of spirits	Section 44 (1) of Finance Act, 1977.	£100
2.	Rectifier or compounder of spirits	Section 20 of Finance Act, 1933.	£50
3.	Brewer of beer for sale	Section 44 (2) of Finance Act, 1977.	£100
4.	Maker for sale of sweets	Section 43 of and Part A of First Schedule to Finance (1909-10) Act, 1910.	£50
5.	Maker of cider or perry for sale	Section 10 (3) of Finance Act, 1940.	£2.50
	Wholesale Dealers' Licences
	Licence to be taken out annually by:
6.	Wholesale dealer in spirits	Section 43 of and Part B of First Schedule to Finance (1909-10) Act, 1910.	£50
7.	Wholesale dealer in beer	Section 43 of and Part B of First Schedule to Finance (1909-10) Act, 1910.	£50
8.	Wholesale dealer in wine	Section 43 of and Part B of First Schedule to Finance (1909-10) Act, 1910.	£50
9.	Wholesale dealer in spirits of wine	Section 9 (1) of Finance Act, 1911.	£50
	Retailers' On-Licences
	Licence to be taken out annually by:
10.	Retailer of spirits	Section 17 (2) of Finance Act, 1960.	£50
11.	Retailer of beer	Section 17 (2) of Finance Act, 1960.	£50
12.	Retailer of wine	Section 17 (2) of Finance Act, 1960.	£50
13.	Retailer of sweets	Section 17 (2) of Finance Act, 1960.	£50
	Retailers' Off-Licences
	Licence to be taken out annually by:
14.	Retailer of spirits	Section 17 (2) of Finance Act, 1960.	£50
15.	Retailer of beer	Section 17 (2) of Finance Act, 1960.	£50
16.	Retailer of cider	Section 17 (2) of Finance Act, 1960.	£25
17.	Retailer of wine	Section 17 (2) of Finance Act, 1960.	£50
18.	Retailer of sweets	Section 17 (2) of Finance Act, 1960.	£50
	Passenger Vessel Licences
19.	Licence to be taken out annually in respect of a passenger vessel by the master or other person belonging to the vessel nominated by the owner of the vessel.	Section 17 (4) of Finance Act, 1960.	£50
20.	Licence to be taken out in respect of a passenger vessel by the master or other person belonging to the vessel nominated by the owner of the vessel, and to be in force for one day only.	Section 17 (4) of Finance Act, 1960.	£10
	Railway Restaurant Car Licences
21.	Licence to be taken out annually in respect of a railway restaurant car by the railway company or other person owning the car.	Section 43 of and Part E of First Schedule to Finance (1909-10) Act, 1910.	£50
	Passenger Aircraft Licences
22.	Licence to be taken out annually by an air transport concern in respect of an aircraft in flight owned or hired by that concern.	Section 43 of and Part G (inserted by section 8 of Finance Act, 1943) of First Schedule to Finance (1909-10) Act, 1910.	£50

PART II Firearm Certificates

Description of Certificate	Rate of Duty
1. For a firearm certificate for a pistol, including an air pistol, or revolver	£10.00
2. For a firearm certificate for a rifle, including a miniature rifle	£10.00
3. For a firearm certificate for an airgun, including an air rifle	£10.00
4. For a firearm certificate for a prohibited weapon	£1.00
5. For a firearm certificate for a shot-gun to which the provisions of section 12 of the Firearms Act, 1964, apply	£1.50
6. For any other firearm certificate—
For one such certificate	£6.50
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	£6.50
For the second and every subsequent such certificate	£1.50

PART III Gaming Licences

Description of Licence	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—
(a) does not exceed three months	£50
(b) exceeds three months but does not exceed six months	£100
(c) exceeds six months but does not exceed nine months	£150
(d) exceeds nine months	£200

PART IV Other Licences

(1)	(2)	(3)	(4)	(5)
Reference Number	Description of licence	Enactment imposing the duty	Operative date	Duty
1	Auctioneer's licence	Section 11 of Finance Act, 1947	6th day of July, 1980	£100
2	Auction permit	Section 12 of Finance Act, 1947	6th day of July, 1980	£100
3	House agent's licence	Section 13 of Finance Act, 1947	6th day of July, 1980	£50
4	Bookmaker's licence	Section 17 of Finance Act, 1931	1st day of December, 1980	£100
5	Bookmaker's premises registration certificate	Section 18 of Finance Act, 1931	1st day of December, 1980	£100
6	Hydrocarbon oil refiner's licence	Section 1 (4) of Finance (Miscellaneous Provisions) Act, 1935	1st day of February, 1981	£50
7	Match manufacturer's licence	Section 3 (2) of Finance (New Duties) Act, 1916	1st day of April, 1981	£50
8	Methylated spirits maker's licence	Section 27 of Revenue Act, 1889	1st day of October, 1980	£50
9	Methylated spirits retailer's licence	Section 27 of Revenue Act, 1889	1st day of October, 1980	£2.50
10	Moneylender's licence	Section 18 (1) of Finance Act, 1933	1st day of August, 1980	£100
11	Pawnbroker's licence	Section 18 of Finance Act, 1965	1st day of August, 1980	£100
12	Table waters manufacturer's licence	Section 9 of Finance Act, 1916	1st day of May, 1981	£25
13	Tobacco products manufacturer's licence	Section 10 (1) of Finance (Excise duty on Tobacco Products) Act, 1977	1st day of January, 1981	£50
14	Tyre manufacturer's licence	Paragraph 5 of Emergency Imposition of Duties (No. 66) Order, 1935 (S.R. & O., No. 81 of 1935)	13th day of April, 1981	£50

EIGHTH SCHEDULE Enactments Repealed

(1)	(2)	(3)
Number and Year	Short Title	Extent of Repeal
No. 20 of 1932	Finance Act, 1932	Subsections (1), (2), (3), (4) and (6) of section 37.
No. 31 of 1936	Finance Act, 1936	Paragraphs (c) and (h) of section 18.
No. 15 of 1946	Finance Act, 1946	In paragraphs (a) and (b) of section 18, the words “of customs or”.