# Finance Act (Northern Ireland) 1963, Section 5: Reduced duty on leases.


Subs.(1) rep. by 1972 NI 11; 1974 c.30; subs.(2) rep. by 1974 c.30
(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.
Subs.(4) repeals ss.76, 77(3), 78 of 1891 c.39

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Source: https://www.legislation.gov.uk/apni/1963/22/section/5 (the official version)
Page: https://openlegislation.uk/finance-act-northern-ireland-1963/section-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.