An Act to amend the law relating to Death Duties, Stamp Duty, the levying of certain Duties of Excise, and the Public Debt; and to make further provision in connection with Finance.
[22nd December 1931]
Ss. 1, 2—Death Duties
An instrument guaranteeing the payment of the rent reserved on any letting of lands or tenements (in this section referred to as a “guarantee”) shall be charged with the same stamp duty as if it were a lease:
Provided that where the Ministry of Finance is satisfied that lease duty has been duly paid upon some instrument relating to the same letting as that to which a guarantee relates, such guarantee shall be charged only with such duty, other than lease duty, as it may be liable to.
S. 4 rep. by 1973 NI 18
S. 5 rep. by 1954 c. 17 (NI)
Ss. 6‐9 rep. by 1950 c. 3 (NI)
(1)This Act may be cited as the Finance Act (Northern Ireland), 1931.
Subs. (2) rep. by 1954 c. 33 (NI)