{
  "url": "https://openlegislation.uk/finance-northern-ireland-order-1972/article-1",
  "json_url": "https://openlegislation.uk/finance-northern-ireland-order-1972/article-1.json",
  "legislation": "nisi/1972/1100",
  "legislation_title": "Finance (Northern Ireland) Order 1972",
  "legislation_url": "https://openlegislation.uk/finance-northern-ireland-order-1972",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": "Title, construction and commencement",
  "text": "(1) This Order may be cited as the Finance (Northern Ireland) Order 1972 … Commencement …\nPara. (2)—Estate Duty\nPara. (3) spent\nPara. (4) rep. by 1991 c. 31\nPara. (5) spent\n(6) Part VI shall be construed as one with the Miscellaneous Transferred Excise Duties Act (Northern Ireland) 1972 1972 c.11.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisi/1972/1100/article/1",
    "retrieved_at": "2026-10-29T04:54:42.934689+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."
}