{
  "url": "https://openlegislation.uk/finance-act-northern-ireland-1959",
  "json_url": "https://openlegislation.uk/finance-act-northern-ireland-1959.json",
  "id": "apni/1959/9",
  "title": "Finance Act (Northern Ireland) 1959",
  "short_title": "Finance Act (Northern Ireland) 1959",
  "long_title": "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.",
  "citation": "1959 c. 9 (N.I.)",
  "type": "apni",
  "year": "1959",
  "number": "9",
  "version": "current",
  "date": "1959-07-09",
  "revised": true,
  "valid_from": "2006-01-01",
  "extent": "N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/finance-act-northern-ireland-1959/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/1",
      "kind": "part",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-northern-ireland-1959/part-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/II",
      "kind": "part",
      "number": "II",
      "heading": "Stamp Duties",
      "url": "https://openlegislation.uk/finance-act-northern-ireland-1959/part-II",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/5",
      "kind": "section",
      "number": "5",
      "heading": "Stamp duty on policies of insurance.",
      "url": "https://openlegislation.uk/finance-act-northern-ireland-1959/section-5",
      "extent": null,
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "part/3",
      "kind": "part",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-northern-ireland-1959/part-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/4",
      "kind": "part",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-northern-ireland-1959/part-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/V",
      "kind": "part",
      "number": "V",
      "heading": "General",
      "url": "https://openlegislation.uk/finance-act-northern-ireland-1959/part-V",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/18",
      "kind": "section",
      "number": "18",
      "heading": "Short title and construction.",
      "url": "https://openlegislation.uk/finance-act-northern-ireland-1959/section-18",
      "extent": null,
      "status": null,
      "parent": "part/V"
    },
    {
      "path": "schedule/n1",
      "kind": "schedule",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-northern-ireland-1959/schedule-n1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/n2",
      "kind": "schedule",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-northern-ireland-1959/schedule-n2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/n3",
      "kind": "schedule",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-northern-ireland-1959/schedule-n3",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [],
  "made_under": [],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/finance-act-northern-ireland-1959/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/finance-act-northern-ireland-1959/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/finance-act-northern-ireland-1959/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/apni/1959/9",
    "retrieved_at": "2026-10-29T21:33:11.806507+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."
}