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Part VIU.K. Stamps and Stamp Duties

Special Provisions with respect to Northern IrelandU.K.

128 Application of foregoing provisions of Part VI to Northern Ireland.U.K.

In the application of the foregoing provisions of this Part of this Act to Northern Ireland:—

(a)F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)for any reference to Great Britain there shall be substituted a reference to Northern Ireland;

(c)any reference (except in sections 117 and 122) to the M1Stamp Duties Management Act 1891 or to the M2Stamp Act 1891 shall be construed as a reference to that Act as it applies to stamp duties chargeable in Northern Ireland or to stamps which may denote any such duties, as the case may require;

(d)F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(e)F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

129 Exemption of Act from stamp duty in Northern Ireland. N.I.

(1)Section 12 of the M3Finance Act 1895 (which, in its application to Northern Ireland, requires a person in whom property is, by virtue of an Act, vested by way of sale to produce to the [F3Department of Finance for Northern Ireland] a copy of the Act stamped with the duty payable on a conveyance on sale) shall not operate to require the delivery to that [F3Department] of a copy of this Act F4 or the payment of stamp duty under that section on any copy of this Act F5

(2)Section 9 of the M4Finance Act (Northern Ireland) 1936 (presentation to the [F3Department of Finance for Northern Ireland] of particulars relating to transfers of land) shall not apply in relation to any vesting of an estate or interest in land in the Post Office effected by this Act.

(3)This section extends to Northern Ireland only.

Textual Amendments

F5Words “or any copy of such an order” omitted by virtue of British Telecommunications Act 1981 (c. 38), Sch. 6 Pt. I (repealing words “or any copy of any such order”)

Modifications etc. (not altering text)

C1Functions of Department of Finance for Northern Ireland relating to stamp duty transferred to Commissioners of Inland Revenue: S.I. 1973/2163, art. 4(1)

Marginal Citations