# Finance Act (Northern Ireland) 1949

1949 c. 15 (N.I.) · enacted 11 August 1949 · 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.

## Introductory text

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]

## 

Part I (ss.1‐7)—Death Duties

## II Stamp Duties

S. 8 rep. by 2000 c. 17
S.10 amends s.10 of 1948 c.15 (NI)

## 9 Amendment 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 Ministry any 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.

## 

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)

## V Supplemental

S.16, with Fourth Schedule, effects repeals

## 17 Short 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, ….
Subs.(3)(4) rep. by 1954 c.33 (NI)

## 

First Schedule—Death Duties

## Schedule SECOND: STAMP DUTIES ABOLISHED

### Chapter: Charges under Stamp Act, 1891, and Consequential Exemptions

## 

Paras. 1‐3 rep. by SLR (NI) 1953

## 4 

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

## 5 

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

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

## 8 

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

## 9 

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

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Paras. 10‐15 rep. by SLR (NI) 1953

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

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Paras. 18‐25 rep. by SLR (NI) 1953

## 26 

The heading Warrant for Goods; ….

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Part II rep. by SLR 1980

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

## 

Fourth Schedule—Repeals

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Source: https://www.legislation.gov.uk/apni/1949/15 (the official version)
Page: https://openlegislation.uk/finance-act-northern-ireland-1949
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.