Professional statute overview
Enactment structure, operative effect and source provenance
01
Purpose and legislative effect
“Stamp duty is not chargeable on certain employment contracts and related memoranda. If duty was paid before the Act and is no longer chargeable, the Ministry of Finance must refund it and cancel the stamps on application made within two years of payment.”
Use this record to locate individual provisions, understand the instrument’s recorded structure, and move from a research summary to the exact source text.
02
How the instrument operates
- 01
Start with the recorded version
Enacted 7 Jul 1964 · Published 7 Jul 1964. The date shown identifies this source expression and should not be treated as proof that no later change exists.
- 02
Locate the controlling provision
Use the provision map, part headings and full-text filter to move from the broad subject to the exact legal language.
- 03
Read conditions and exceptions together
Keep subsections, definitions, provisos and cross-references in context before drawing a legal conclusion.
- 04
Verify currency and official wording
Confirm later legislation, commencement notices and corrections with the official publisher before advice, filing or reliance.
03
Research entry points
Selected provisions across the instrument. Open any row to continue with the exact stored text.
Stamp duty is not chargeable on certain employment contracts and related memoranda. If duty was paid before the Act and is no longer chargeable, the Ministry of Finance must refund it and cancel the stamps on application made within two years of payment.
Document — Finance Act (Northern Ireland) 1964
04
Source and current-law status
Source record view
Source record from www.legislation.gov.uk · Enacted 7 Jul 1964 · Published 7 Jul 1964
The source record does not state a definitive current-law status. Check the official publisher and later amendments before relying on this text.