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MISCELLANEOUS TRANSFERRED EXCISE DUTIES ACT (NORTHERN IRELAND) 1972 - SECT 32

Game licences taken out in Great Britain available in Northern Ireland.

32.(1) Subject to the provisions of this section, a game licence in force
under the provisions of any of the enactments for the time being in force in
Great Britain which correspond to the foregoing provisions of this Part shall,
without further payment of duty, be available in Northern Ireland.

(2) If the rates of duty chargeable respectively on game licences taken out in
Northern Ireland are higher than the rates of duty chargeable respectively for
game licences taken out in Great Britain, any such licence taken out in Great
Britain shall not be available in Northern Ireland until the difference
between the rate of duty payable in Great Britain and the rate of duty payable
in Northern Ireland has been paid to the Ministry.

(3) This section shall continue in operation so long only as the corresponding
concession with respect to the availability in Great Britain of game licences
taken out in Northern Ireland continues to have effect, and a declaration made
by the Governor in Council that the corresponding concession has ceased or
will cease to have effect as from a date specified in the declaration shall,
for the purposes of this section, be conclusive evidence of the facts stated
therein.

(4) For the purposes of this Act, a game licence taken out in Great Britain
and available in Northern Ireland shall be deemed to be a game licence issued
under this Part.

Game dealer's licence duty.

© 1972 Crown Copyright

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