# Finance Act (Northern Ireland) 1923

1923 c. 26 (N.I.) · enacted 27 November 1923 · revised to 1 January 2006

An Act to amend the Law relating to certain Duties of Inland Revenue (including Excise), to alter other Duties and to make further provision in connection with Finance.

## Introductory text

An Act to amend the Law relating to certain Duties of Inland Revenue (including Excise), to alter other Duties and to make further provision in connection with Finance.
[27th November 1923]

## 

Part I — S. 1 rep. by 1924 c. 19 (NI); 1939 c. 23 (NI). S. 2 rep. by 1939 c. 23 (NI). S. 3 rep. by 1937 c. 24 (NI)

## II STAMP DUTY AND ESTATE DUTY

S. 5 spent.
S. 6—Estate Duty

## 4 Exemption from stamp duty of instruments relating to Saving Certificates.

The following documents, if executed or issued in respect of Savings Certificates under the provisions of the [ Exchequer and Financial Provisions Act (Northern Ireland), 1950 ], shall be exempt from stamp duty, that is to say:—
Paras.(a)(b) rep. by 1970 c.21 (NI)
(c) any... document in relation to the payment of sums or the receipt of sums payable.
This section shall be deemed to have come into operation on the twelfth day of October, nineteen hundred and twenty-two.

## III MISCELLANEOUS AND GENERAL

S. 7 rep. by SLR (NI) 1953.
S. 8 rep. by 1954 c. 17 (NI)
S. 9 rep. by 1950 c. 3 (NI)
S. 10 rep. by 1926 c. 27 (NI) ; 1950 c. 3 (NI)

## 11 Short title.

Subs. (1) rep. by 1954 c. 33 (NI)
Subs. (2) rep. by SI 1973/2163
(3) This Act may be cited as the Finance Act (Northern Ireland), 1923.

---
Source: https://www.legislation.gov.uk/apni/1923/26 (the official version)
Page: https://openlegislation.uk/finance-act-northern-ireland-1923
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.