# Finance Act (Northern Ireland) 1944

1944 c. 22 (N.I.) · enacted 21 November 1944 · revised to 1 January 2006

An Act to amend the law relating to death duties, stamp duty, entertainments duty and certain excise licences, and to make further provision in connection with finance.

## Introductory text

An Act to amend the law relating to death duties, stamp duty, entertainments duty and certain excise licences, and to make further provision in connection with finance.
[21st November 1944]

## 

Ss.1‐3—Death Duties

## Stamp Duty

S.4 rep. by 1963 c.22 (NI)
S.7 rep. by 1949 c.23 (NI)
S.8 rep. by 1971 c.13 (NI)

## 5 Exemption of certain assignments by seamen from stamp duty.

Stamp duty shall not be charged, and shall be deemed never to have been chargeable, in Northern Ireland on any assignment rendered valid by Regulation forty-seven D of the Defence (General) Regulations, 1939 (which relates to assignments of wages in payment of contributions to certain bodies representing the interests of or providing benefits for seamen).

## 6 Exemption from stamp duty on instruments for carrying into effect certain naval purposes.

All contracts, conveyances and other documents to which an exemption from stamp duty would apply by virtue of section forty-six of the Finance Act, 1944 , if that section extended to Northen Ireland, shall be exempted from stamp duty payable in Northern Ireland.

## Supplemental

S.9 rep. in pt. by 1949 c.15 (NI); 1954 c.33 (NI); residue—Death Duties

## 10 Short title.

This Act may be cited as the Finance Act (Northern Ireland), 1944.

## 

Schedule - Death Duties

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Source: https://www.legislation.gov.uk/apni/1944/22 (the official version)
Page: https://openlegislation.uk/finance-act-northern-ireland-1944
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.