{
  "url": "https://openlegislation.uk/finance-act-northern-ireland-1957/section-3",
  "json_url": "https://openlegislation.uk/finance-act-northern-ireland-1957/section-3.json",
  "legislation": "apni/1957/15",
  "legislation_title": "Finance Act (Northern Ireland) 1957",
  "legislation_url": "https://openlegislation.uk/finance-act-northern-ireland-1957",
  "path": "section/3",
  "kind": "section",
  "number": "3",
  "heading": "Appeals against assessments of stamp duty where value of land is in dispute.",
  "text": "Without prejudice to any other mode of appeal any person dissatisfied with an assessment made by the Ministry of Finance (in this Part referred to as “the Ministry” ) under section twelve of the Stamp Act, 1891 , may, where the only question in dispute is a question of the value of any land, appeal against that assessment in the manner prescribed by sections thirty-three … of the Finance (1909—10) Act, 1910 ; and so much of Part I of that Act as relates to appeals shall have effect accordingly.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Functions transf., SI 1973/2163"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "i.e. to the Lands Tribunal for NI"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "1967 c.20 (NI)"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "1891 c. 39"
    },
    {
      "type": "M",
      "label": "M2",
      "text": "1910 c. 8"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/apni/1957/15/section/3",
    "retrieved_at": "2026-10-29T21:33:20.807611+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."
}