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.

Part I (ss. 1‐4)—Estate Duty

PART IIStamp Duties

5Stamp duty on policies of insurance.

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

4

F1...

  • Paras. (a)(b) rep. by SLR 1973

  • Para. (c) rep. by 1970 c. 21 (NI)

F2F1...

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:
Amendments (Textual)
F2

SL(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 VGeneral

S. 17, with Schedule 3, effects repeals

18Short title and construction.

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