{
  "url": "https://openlegislation.uk/finance-act-northern-ireland-1963/section-5",
  "json_url": "https://openlegislation.uk/finance-act-northern-ireland-1963/section-5.json",
  "legislation": "apni/1963/22",
  "legislation_title": "Finance Act (Northern Ireland) 1963",
  "legislation_url": "https://openlegislation.uk/finance-act-northern-ireland-1963",
  "path": "section/5",
  "kind": "section",
  "number": "5",
  "heading": "Reduced duty on leases.",
  "text": "Subs.(1) rep. by 1972 NI 11; 1974 c.30; subs.(2) rep. by 1974 c.30\n(3) For the purposes of the said heading a lease granted for a fixed term and thereafter until determined shall be treated as a lease for a definite term equal to the fixed term together with such further period as must elapse before the earliest date at which the lease can be determined; and section 75 of the said Act of 1891 (agreements for leases) shall be construed accordingly.\nSubs.(4) repeals ss.76, 77(3), 78 of 1891 c.39",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "1891 (c.39)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Rep. with saving, 1999 c. 16"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/apni/1963/22/section/5",
    "retrieved_at": "2026-10-29T21:32:55.202703+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."
}