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Finance Act (Northern Ireland) 1959

1959 c. 9 (N.I.) · Enacted 9 July 1959 · 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 estate duty, stamp duties and certain duties of excise (including duties on mechanically-propelled vehicles and on licences for the sale of intoxicating liquor); to make further provision with respect to charges leviable under section three of the Intoxicating Liquor Act (Northern Ireland), 1923; to require, and impose an excise duty on, licences authorising the supply of intoxicating liquor in the premises of registered clubs; and to make further provision in connection with finance.

[9th July 1959]

Contents

  1. Part
  2. IIStamp Duties
  3. 5Stamp duty on policies of insurance.
  4. Part
  5. Part
  6. VGeneral
  7. 18Short title and construction.
  8. Schedule Schedule
  9. Schedule Schedule
  10. Schedule Schedule

Part I (ss. 1‐4)—Estate Duty

IIStamp Duties

Ss. 6, 7 rep. by 1971 c. 27 (NI)

5Stamp duty on policies of insurance.

Subs. (1)-(3) rep. by 1970 c. 21 (NI)

(4)

F1...

  • Paras. (a)(b) rep. by SLR 1973

  • Para. (c) rep. by 1970 c. 21 (NI)

…F2...

Subs. (5) rep. by SLR 1973

(6)

Notwithstanding the repeal of section ninety-three of the Stamp Act, 1891, a contract for such insurance as is mentioned in section five hundred and six of the Merchant Shipping Act, 1894 1894 c.60, shall continue to be admissible in evidence although not embodied in a marine policy as required by section twenty-two of the Marine Insurance Act, 1906 1906 c.41.

Subs. (7) rep. by SLR 1973

Part III (ss. 8 - 11) rep. by 1961 c. 10 (NI); 1972 c. 10 (NI)

Part IV (ss. 12—16) rep. by 1967 c. 20 (NI); 1971 c. 13 (NI); 1979 c. 4

VGeneral

S. 17, with Schedule 3, effects repeals

18Short title and construction.

(1)

This Act may be cited as the Finance Act (Northern Ireland), 1959.

Subs. (2)—Estate Duty

(3)

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

Subs. (4) rep. by 1972 c. 10 (NI)

Subs. (5) rep. by 1979 c. 4

First Schedule rep. by 1969 c. 18 (NI); 1972 c. 10 (NI)

Second Schedule rep. by 1971 c. 13 (NI)

Third Schedule — Repeals