# The Stamp Duty (Production of Documents) (Northern Ireland) Regulations 1996, Regulation 2: Interpretation


In these Regulations unless the context otherwise requires—
“exempt instrument” shall be construed in accordance with regulation 4(1);
“grant”, “lease” and “lessee” shall be construed in accordance with section 245(5) of the Finance Act 1994;
“long leasehold interest”, in relation to a transaction, means a leasehold interest which, at the time of that transaction, was for a term of 25 years or more before expiry;
“registered land” has the meaning given by section 45(1) of the Interpretation Act (Northern Ireland), 1954;
“relevant instrument” means an instrument which a transferee, lessee or proposed lessee is required to produce to the Commissioners of Inland Revenue under subsection (1) of section 244;
“section 244” means section 244 of the Finance Act 1994;
“short leasehold interest”, in relation to a transaction, means a leasehold interest which, at the time of that transaction, was for a term of less than 25 years before expiry.

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Source: https://www.legislation.gov.uk/uksi/1996/2348/regulation/2 (the official version)
Page: https://openlegislation.uk/stamp-duty-production-of-documents-northern-ireland-regulations-1996/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.