{
  "url": "https://openlegislation.uk/finance-act-northern-ireland-1944/section-5",
  "json_url": "https://openlegislation.uk/finance-act-northern-ireland-1944/section-5.json",
  "legislation": "apni/1944/22",
  "legislation_title": "Finance Act (Northern Ireland) 1944",
  "legislation_url": "https://openlegislation.uk/finance-act-northern-ireland-1944",
  "path": "section/5",
  "kind": "section",
  "number": "5",
  "heading": "Exemption of certain assignments by seamen from stamp duty.",
  "text": "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).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "SRO 1939/927"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/apni/1944/22/section/5",
    "retrieved_at": "2026-10-29T21:34:12.651300+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."
}