{
  "url": "https://openlegislation.uk/finance-act-northern-ireland-1931/section-3",
  "json_url": "https://openlegislation.uk/finance-act-northern-ireland-1931/section-3.json",
  "legislation": "apni/1931/24",
  "legislation_title": "Finance Act (Northern Ireland) 1931",
  "legislation_url": "https://openlegislation.uk/finance-act-northern-ireland-1931",
  "path": "section/3",
  "kind": "section",
  "number": "3",
  "heading": "Stamp duty on guarantee for payment of rent.",
  "text": "An instrument guaranteeing the payment of the rent reserved on any letting of lands or tenements (in this section referred to as a “guarantee”) shall be charged with the same stamp duty as if it were a lease:\nProvided that where the Ministry of Finance is satisfied that lease duty has been duly paid upon some instrument relating to the same letting as that to which a guarantee relates, such guarantee shall be charged only with such duty, other than lease duty, as it may be liable to.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/apni/1931/24/section/3",
    "retrieved_at": "2026-10-29T21:34:33.653418+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."
}