(1)This Act may be cited as the Finance Act (Northern Ireland), 1961.
Subs. (2)—Estate Duty
(3)Part II shall be construed as one with the Stamp Act, 1891 [1891 c.39] .
Subs. (4) rep. by 1972 c. 10 (NI)
Subs. (5) rep. by 1972 c. 11 (NI)