Search Legislation

Finance Act (Northern Ireland) 1959

What Version

 Help about what version
  • Latest available (Revised)
  • Original (As enacted)

Advanced Features

 Help about advanced features

Changes to legislation:

There are currently no known outstanding effects for the Finance Act (Northern Ireland) 1959. Help about Changes to Legislation


Changes to Legislation

Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.


Finance Act (Northern Ireland) 1959

1959 CHAPTER 9

An Act to amend the law relating to estate duty, stamp duties and certain duties of excise (including duties on mechanically-propelled vehicles and on licences for the sale of intoxicating liquor); to make further provision with respect to charges leviable under section three of the Intoxicating Liquor Act (Northern Ireland), 1923; to require, and impose an excise duty on, licences authorising the supply of intoxicating liquor in the premises of registered clubs; and to make further provision in connection with finance.

[9th July 1959]

Part I (ss. 1‐4)—Estate Duty

PART IIN.I.Stamp Duties

5Stamp duty on policies of insurance.N.I.

Subs. (1)-(3) rep. by 1970 c. 21 (NI)


  • Paras. (a)(b) rep. by SLR 1973

  • Para. (c) rep. by 1970 c. 21 (NI)


Subs. (5) rep. by SLR 1973

(6)Notwithstanding the repeal of section ninety-three of the Stamp Act, 1891, a contract for such insurance as is mentioned in section five hundred and six of the Merchant Shipping Act, 1894 [1894 c.60] , shall continue to be admissible in evidence although not embodied in a marine policy as required by section twenty-two of the Marine Insurance Act, 1906 [1906 c.41] .

Subs. (7) rep. by SLR 1973

Annotations: Help about Annotation

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

F2SL(R) 1976

Ss. 6, 7 rep. by 1971 c. 27 (NI)

Part III (ss. 8 - 11) rep. by 1961 c. 10 (NI); 1972 c. 10 (NI)

Part IV (ss. 12—16) rep. by 1967 c. 20 (NI); 1971 c. 13 (NI); 1979 c. 4

PART VN.I.General

S. 17, with Schedule 3, effects repeals

18Short title and construction.N.I.

(1)This Act may be cited as the Finance Act (Northern Ireland), 1959.

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 1979 c. 4


First Schedule rep. by 1969 c. 18 (NI); 1972 c. 10 (NI)


Second Schedule rep. by 1971 c. 13 (NI)


Third Schedule — Repeals

Back to top


Print Options


Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.


See additional information alongside the content

Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.

Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.


Opening Options

Different options to open legislation in order to view more content on screen at once


More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources