{
  "url": "https://openlegislation.uk/estate-duty-northern-ireland-interest-on-unpaid-duty-order-1988/introduction",
  "json_url": "https://openlegislation.uk/estate-duty-northern-ireland-interest-on-unpaid-duty-order-1988/introduction.json",
  "legislation": "uksi/1988/1277",
  "legislation_title": "The Estate Duty (Northern Ireland) (Interest on Unpaid Duty) Order 1988",
  "legislation_url": "https://openlegislation.uk/estate-duty-northern-ireland-interest-on-unpaid-duty-order-1988",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "NORTHERN IRELAND\nMade 25th July 1988\nLaid before Parliament 26th July 1988\nComing into force 6th August 1988\nThe Treasury, in exercise of the powers conferred by section 1(2) of the Finance Act (Northern Ireland) 1970 now vested in them, hereby make the following Order:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1970 c. 21 (N.I.)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "The Northern Ireland (Modification of Enactments — No. 1) Order 1973 (S.I. 1973/2163), Article 5(3) and Schedule 3, transferred this function from the Ministry of Finance to the Treasury. Article 9 of the same Order provides that the powers conferred by s.1(2) of the 1970 Act shall be exercisable by statutory instrument."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/1277/introduction",
    "retrieved_at": "2026-10-29T16:02:58.582144+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}