Finance Act (Northern Ireland) 1923
Certain documents connected to Savings Certificates are exempt from stamp duty.
- Savings certificates
- Stamp duty
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Northern Ireland legislation
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Certain documents connected to Savings Certificates are exempt from stamp duty.
This provision gives the Act its short title and defines how references to the Ministry of Finance are to be read.
A guarantee for rent on a letting of land or buildings is charged stamp duty as if it were a lease, unless the Ministry of Finance is satisfied that lease duty has already been paid on another instrument for the same letting.
Bills of exchange outside the United Kingdom are not invalid just because they are unstamped under Northern Ireland stamp duty law, and they may be used as evidence if the proper duty and penalties are paid.
This Act grants an excise duty on certain licences, amends some excise and death duty rules, requires delivery of particulars about land transfers and lettings to the Ministry of Finance, and makes further provision for summary proceedings in revenue cases.
Certain assignments in Northern Ireland are not charged stamp duty, and some contracts, conveyances, and other documents are exempt if they would have qualified under section 46 of the Finance Act 1944.
For certain vesting orders, the order itself is not the instrument charged to stamp duty; instead, the relevant receipt, certificate, or privity is charged, and the duty is calculated as ad valorem duty based on the compensation money.
Some purchasers of property under section 12 do not have to include certain goods or merchandise in the conveyance instrument, and may not need to produce an instrument of conveyance to the Ministry if the property is wholly goods, wares, or merchandise.
This document is the Finance Act (Northern Ireland) 1952 and says it may be cited by that short title.
Certain qualifying instruments for transfers between associated body corporates are not chargeable with stamp duty.
A person dissatisfied with a Ministry of Finance assessment may appeal if the only issue is the value of land.
This Act may be cited as the Finance Act (Northern Ireland), 1958, and Part II is to be construed together with the Stamp Act, 1891.
This Act is the Finance Act (Northern Ireland) 1959, and it includes a citation clause and repeal-related provisions.
Certain documents connected with visiting forces are exempt from all stamp duties if they are made for specified barracks, camps, training, health, or efficiency purposes.
Certain certified instruments are not chargeable to stamp duty, but they are only treated as duly stamped if they are stamped with the duty otherwise payable or with a stamp showing they are not chargeable or duly stamped.
This provision sets stamp duty rates for certain transfers and leases, and requires instrument producers and transfer-related parties to file particulars and pay duty on time.
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.
Certain property transfers made in contemplation of a sale are treated as conveyances on sale for stamp duty, and the Ministry of Finance must repay duty in specified cases if a timely claim is made.
The Ministry of Development may grant bus service operators fuel-duty relief on conditions it sets, but operators can commit offences if they ignore record conditions or make false statements or false records.
The Act says mineral rights duty is not to be charged for the financial year starting 1 April 1967 and for later years.
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