# Finance Act (Northern Ireland) 1944, Section 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).

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Source: https://www.legislation.gov.uk/apni/1944/22/section/5 (the official version)
Page: https://openlegislation.uk/finance-act-northern-ireland-1944/section-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.