(1) In this section "authorisation of rifle or pistol club or shooting range" means an authorisation under section 4A (inserted by section 33 of the Criminal Justice Act 2006) of the Firearms Act 1925.
(2) An excise duty of €1,000 shall be charged, levied and paid on every authorisation of rifle or pistol club or shooting range that is granted or renewed on or after 31 December 2007.