{
  "url": "https://openlegislation.uk/finance-act-northern-ireland-1923/section-4",
  "json_url": "https://openlegislation.uk/finance-act-northern-ireland-1923/section-4.json",
  "legislation": "apni/1923/26",
  "legislation_title": "Finance Act (Northern Ireland) 1923",
  "legislation_url": "https://openlegislation.uk/finance-act-northern-ireland-1923",
  "path": "section/4",
  "kind": "section",
  "number": "4",
  "heading": "Exemption from stamp duty of instruments relating to Saving Certificates.",
  "text": "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:—\nParas.(a)(b) rep. by 1970 c.21 (NI)\n(c) any... document in relation to the payment of sums or the receipt of sums payable.\nThis section shall be deemed to have come into operation on the twelfth day of October, nineteen hundred and twenty-two.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "1952 c.7 (NI)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "1985 c. 54"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "1950 c. 3"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/apni/1923/26/section/4",
    "retrieved_at": "2026-10-29T21:35:18.147368+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."
}