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Finance Act (Northern Ireland) 1952

1952 c. 13 (N.I.) · Enacted 1 July 1952 · 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 certain existing duties; to impose a duty of excise on football betting; and to make further provision with regard to certain duties, funds and contributions and otherwise in connection with finance.

[1st July 1952]

Contents

  1. Part
  2. Part
  3. Part
  4. Part
  5. VIIProvisions as to certain funds and contributions
  6. VIIIGeneral
  7. 22Short title and construction.
  8. Schedule Schedule
  9. Schedule Schedule
  10. Schedule Schedule

Part I (ss. 1‐3)—Estate Duty

Ss. 4, 5 rep. by 1991 c. 31

S. 6 rep. by SLR 1973

S. 7 rep. by 1956 c. 11 (NI)

S. 8 rep. by 1958 c. 14 (NI); 1963 c. 22 (NI)

Part III (s. 9), Part IV (ss. 10‐13) and Part V (ss. 14, 15) rep. by 1953 c. 24 (NI)

Part VI (ss. 16, 17) rep. by 1954 c. 17 (NI)

VIIProvisions as to certain funds and contributions

S. 18 substitutes s. 31 of 1950 c. 3 (NI)

S. 19 rep. by 1955 c. 6 (NI)

S. 20(1)(2) repeal s. 3 of 1934 c. 13 (NI); subs. (3) rep. by SLR 1973; subs. (4) repeals s. 5 of 1950 c. 16 (NI)

VIIIGeneral

S. 21(1), with Fourth Schedule, effects repeals; subs. (2) rep. by SLR 1973

22Short title and construction.

(1)

This Act may be cited as the Finance Act (Northern Ireland), 1952.

Subs. (2)—Estate Duty

(3)

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

Subs. (4)(5) rep. by SLR 1973; subs. (6)(7) rep. by 1954 c. 33 (NI)

First and Second Schedules—Estate Duty

Third Schedule rep. by 1953 c. 24 (NI)

Fourth Schedule—Repeals.