A Northern Ireland game certificate can be used in Great Britain without extra duty, unless a higher Great Britain duty applies, in which case the duty difference must first be paid.
Finance Act 1924 An Act to grant certain Duties of Customs and Inland Revenue (including Excise), to alter other Duties, and to amend the Law relating to Customs and Inland Revenue (including Excise) and the National Debt, and to make further provision in connection with Finance. Subject to the provisions of this section, a game certificate . . . taken out in Northern Ireland shall, without further payment of duty, be available in Great Britain: Provided that, if the rates of duty chargeable . . . on game licences . . . taken out in Great Britain are higher than the rates of duty chargeable . . . on game certificates . . . taken out in Northern Ireland, any such certificate . . . taken out in Northern Ireland shall not be available in Great Britain until the difference between the Irish rate of duty and the British rate of duty has been paid in Great Britain. This section shall come into operation on the date which is declared by His Majesty in Council to be the date as on which by virtue of legislation passed by the Parliament of Northern Ireland a corresponding concession with respect to the availability in Northern Ireland of game licences . . . taken out in Great Britain comes into operation, and shall continue in operation so long only as the corresponding concession continues to have effect, and a declaration made by His Majesty in Council that the corresponding concession has ceased 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. In this section the expressions “game licence” and “game certificate” mean respectively a licence (other than a gamekeeper’s licence) or a certificate to kill game taken out under the Game Licences Act, 1860, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . This Act may be cited as the Finance Act, 1924. Such of the provisions of this Act as relate to matters with respect to which the Parliament of Northern Ireland has power to make laws shall not extend to Northern Ireland. Words of enactment omitted under authority of Statute Law Revision Act 1948 (c. 62), s. 3 Act partly in force at Royal Assent, partly retrospective; all provisions so far as unrepealed wholly in force at 1.2.1991. Subject to s. 41(3) this Act extends to the UK Ss. 1, 40 repealed by Statute Law Revision Act 1950 (c. 6) S. 2 repealed by Finance Act 1962 (c. 44) ss. 3(4)(5), 34(7), Sch. 11 Pt. I S. 3 repealed by Finance Act 1962 (c. 44) ss. 3(3)(5), 34(7), Sch. 11 Pt. II Ss. 4, 11–14, 16 repealed by Customs and Excise Act (c. 44) s. 320 Sch. 12 Pt. I S. 5 repealed by Finance Act 1952 (c. 33) ss. 76(8), Sch. 14 Pt. III S. 6 repealed by Entertainments Duty Act 1958 (c. 9) s. 10(2), Sch. 2 S. 7 repealed by Finance Act 1957 (c. 49) s. 42(5), Sch. 9 Pt. I Ss. 8, 9 repealed by Statute Law Revision Act 1950 (c. 6) S. 10 repealed by Finance Act 1948 (c. 49) s. 82, Sch. 11 Pt. I S. 15 repealed by Finance Act 1928 (c. 17) s. 35, Sch. 5 Words repealed by Statute Law (Repeals) Act 1976 (c. 16), Sch. 1 Pt. VI 1860 c. 90. S. 18 repealed by Vehicles (Excise) Act 1949 (c. 89), s. 30 Sch. Ss. 19–33 repealed (with savings) by Income Tax Act 1952 (c. 10) s. 527, Sch. 25 S. 34 repealed by Statute Law Revision Act 1964 (c. 79) Ss. 35, 37 repealed by Statute Law Repeals Act 1989 (c. 43), s. 1(1), Sch. 1 Pt. II S. 36 repealed by Finance Act 1970 (c. 24), s. 36(8), Sch. 8 Pt. V S. 38 repealed (with savings) by Finance Act 1952 (c. 33), ss. 71(3), 76(8), Sch. 14 Pt. V; Finance Act 1975 (c. 7) ss. 50, 52(2)(3), 59, Sch. 13 Pt. I S. 39 repealed by Government Annuities Act 1929 (c. 29), s. 66, Sch. 2 Unreliable marginal note S. 41(1) repealed by Finance Act 1962 (c. 44) S. 41(4) repealed by Statute Law Revision Act 1950 (c. 6) Sch. 1 repealed by Customs and Excise Act 1952 (c. 44), s. 320, Sch. 12 Pt. I Schs. 2, 3 repealed by Statute Law Revision Act 1950 (c. 6) Act repealed (E.W.) (1.8.2007) by Regulatory Reform (Game) Order 2007 (S.I. 2007/2007), Sch. para. 1(g); and (S.) (29.6.2011) by Wildlife and Natural Environment (Scotland) Act 2011 (asp 6), Sch. Pt. 2 (with s. 41(1)); S.S.I. 2011/279, art. 2(1)(l)(ii)