The duty of excise on a certificate of registration of a club imposed by section 48(2) of the Finance Act, 1989, shall, in the case of any such certificate coming into force, whether by way of grant or renewal, on or after the 1st day of September, 1992, be charged, levied and paid at the rate of €505 in lieu of the rate specified in the said section 48(2).
Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2002 - onwards