Finance Act (Northern Ireland) 1952

1952 CHAPTER 13

An Act to amend the law relating to certain existing duties; to impose a duty of excise on football betting; and to make further provision with regard to certain duties, funds and contributions and otherwise in connection with finance.

[1st July 1952]

Part I (ss. 1‐3)—Estate Duty

Ss. 4, 5 rep. by 1991 c. 31

S. 6 rep. by SLR 1973

S. 7 rep. by 1956 c. 11 (NI)

S. 8 rep. by 1958 c. 14 (NI); 1963 c. 22 (NI)

Part III (s. 9), Part IV (ss. 10‐13) and Part V (ss. 14, 15) rep. by 1953 c. 24 (NI)

Part VI (ss. 16, 17) rep. by 1954 c. 17 (NI)

PART VII N.I. Provisions as to certain funds and contributions

S. 18 substitutes s. 31 of 1950 c. 3 (NI)

S. 19 rep. by 1955 c. 6 (NI)

S. 20(1)(2) repeal s. 3 of 1934 c. 13 (NI); subs. (3) rep. by SLR 1973; subs. (4) repeals s. 5 of 1950 c. 16 (NI)

PART VIII N.I. General

S. 21(1), with Fourth Schedule, effects repeals; subs. (2) rep. by SLR 1973

22 Short title and construction. N.I.

(1) This Act may be cited as the Finance Act (Northern Ireland), 1952.

Subs. (2)—Estate Duty

(3) Part II of this Act shall be construed as one with the Stamp Act, 1891 [1891 c.39] .

Subs. (4)(5) rep. by SLR 1973; subs. (6)(7) rep. by 1954 c. 33 (NI)

N.I.

First and Second Schedules—Estate Duty

N.I.

Third Schedule rep. by 1953 c. 24 (NI)

N.I.

Fourth Schedule—Repeals.