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Finance Act (Northern Ireland) 1949

1949 c. 15 (N.I.) · Enacted 11 August 1949 · Extends to Northern Ireland

Up to date with all changes known to legislation.gov.uk, revised to 1 January 2006.

An Act to amend the law relating to death duties, stamp duties, entertainments duty and certain other duties of excise; to make provision with respect to certain excise licences and otherwise to amend the law relating to the public revenue and to make further provision in connection with finance.

[11th August 1949]

Contents

  1. Part
  2. IIStamp Duties
  3. 9Amendment of s.12 of Finance Act, 1895.
  4. Part
  5. Part
  6. VSupplemental
  7. 17Short title and construction.
  8. Schedule
  9. Paragraph
  10. Schedule SECOND: STAMP DUTIES ABOLISHED
  11. Part I
  12. Chapter: Charges under Stamp Act, 1891, and Consequential Exemptions
  13. Paragraph
  14. 4Paragraph 4
  15. 5Paragraph 5
  16. Paragraph
  17. 8Paragraph 8
  18. 9Paragraph 9
  19. Paragraph
  20. Paragraph
  21. Paragraph
  22. 26Paragraph 26
  23. Part
  24. Schedule Schedule
  25. Schedule Schedule

Part I (ss.1‐7)—Death Duties

IIStamp Duties

S. 8 rep. by 2000 c. 17

S.10 amends s.10 of 1948 c.15 (NI)

9Amendment of s.12 of Finance Act, 1895.

Subs.(1)‐(3) rep. by 1956 c.11 (NI)

(4)

Section twelve of the Finance Act, 1895 1895 c.16 (which relates to duty on property vested by Act or purchased under statutory powers), shall not require any person who is authorised after the coming into force of this section to purchase any property as mentioned in the said section twelve to include in the instrument of conveyance required by that section to be produced to the MinistryF1 anyF2 goods, wares or merchandise forming part of the property nor, if the property consists wholly of goods, wares or merchandise, to produce any instrument of conveyance thereof to the Ministry.F3

Part III (ss.11,12) rep. by 1949 c.23 (NI)

Part IV—S.13 spent, S.14 rep. by 1953 c.23 (NI), S.15 rep. by 1950 c.3 (NI)

VSupplemental

S.16, with Fourth Schedule, effects repeals

17Short title and construction.

(1)

This Act may be cited as the Finance Act (Northern Ireland), 1949.

(2)

… Death Duties …, Part II of this Act shall be construed as one with the Stamp Act, 1891 1891 c.39, …F1.

Subs.(3)(4) rep. by 1954 c.33 (NI)

First Schedule—Death Duties

Paras. 1‐3 rep. by SLR (NI) 1953

4

…F1 (an instrument of apprenticeship shall be exempt from all stamp duties).

5

…F1 (articles of clerkship to a solicitor shall be exempt from all stamp duties).

Paras. 6,7 rep. by SLR (NI) 1953

8

The heading Bond given pursuant to the directions of any Act …F1; (an instrument described in either of these headings shall be exempt from all stamp duties).

9

…F1 (a charter party shall be exempt from all stamp duties).

Paras. 10‐15 rep. by SLR (NI) 1953

Paras. 16, 17 rep. by 1985 c. 54

Paras. 18‐25 rep. by SLR (NI) 1953

26

The heading Warrant for Goods; …F1.

Part II rep. by SLR 1980

Third Schedule rep. by 1949 c.23 (NI)

Fourth Schedule—Repeals