Finance Act (Northern Ireland) 1949

Part I (ss.1‐7)—Death Duties

PART II N.I. Stamp Duties

S. 8 rep. by 2000 c. 17

9 Amendment of s.12 of Finance Act, 1895. N.I.

Subs.(1)‐(3) rep. by 1956 c.11 (NI)

(4) Section twelve of the Finance Act, 1895 [1895 c.16] (which relates to duty on property vested by Act or purchased under statutory powers), shall not require any person who is authorised after the coming into force of this section to purchase any property as mentioned in the said section twelve to include in the instrument of conveyance required by that section to be produced to the MinistryF1 anyF2 goods, wares or merchandise forming part of the property nor, if the property consists wholly ofF2 goods, wares or merchandise, to produce any instrument of conveyance thereof to the MinistryF1 .F3

F1 Functions transf., SI 1973/2163

F2 Subst. (prosp.) by 1991 c.31

F3 Inserted (prosp.) by 1991 c.31

S.10 amends s.10 of 1948 c.15 (NI)

Part III (ss.11,12) rep. by 1949 c.23 (NI)

Part IV—S.13 spent, S.14 rep. by 1953 c.23 (NI), S.15 rep. by 1950 c.3 (NI)

PART V N.I. Supplemental

S.16, with Fourth Schedule, effects repeals

17 Short title and construction. N.I.

(1) This Act may be cited as the Finance Act (Northern Ireland), 1949.

(2) … Death Duties …, Part II of this Act shall be construed as one with the Stamp Act, 1891 [1891 c.39] , …F4 .

Subs.(3)(4) rep. by 1954 c.33 (NI)

F4 SLR (NI) 1953