# Finance Act (Northern Ireland) 1931, Section 3: Stamp duty on guarantee for payment of rent.


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:
Provided 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.

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Source: https://www.legislation.gov.uk/apni/1931/24/section/3 (the official version)
Page: https://openlegislation.uk/finance-act-northern-ireland-1931/section-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.