Electoral Law Act (Northern Ireland) 1962

PART X N.I. ELECTORAL MISDEMEANOURS

103 Electoral misdemeanours. N.I.

(1) A person who contravenes any provision of this Act shall except where the contrary intention appears be guilty of an electoral misdemeanour.

(2) The electoral misdemeanours specified—

(a) in Part I of the Ninth Schedule shall be corrupt practices;

(b) in Part II of the Ninth Schedule shall be illegal practices;

(c) in Part III of the Ninth Schedule shall be electoral offences.

104 Giving of leave of absence to employees to record their votes. N.I.

(1) Nothing in this Act shall make it illegal for an employer to permit electors or proxies for electors to absent themselves from his employment for a reasonable time for the purpose of voting at an election, without having any deduction from their salaries or wages on account of their absence, if the permission is, so far as practicable without injury to the business of the employer, given equally to all persons alike who are at the time in his employment and if the permission is not given with a view to inducing any person to record his vote for any particular candidate at the election, and is not refused to any person for the purpose of preventing him from recording his vote for any particular candidate at the election.

(2) This section shall not be construed as making illegal any act which would not be illegal apart from this section.

105 Prosecution and trial of electoral misdemeanours. N.I.

(1) A corrupt practice shall be an indictable offence and shall not be triable before a county court; but, subject to sub-section (2), a person charged with a corrupt practice may if he so consents be tried summarily[F1 in accordance with Articles 45 and 46 of the Magistrates' Courts (Northern Ireland) Order 1981]. A person charged with personation shall not be convicted by a court of summary jurisdiction or, save by an election court, be committed for trial except on the evidence of not less than two credible witnesses.

(2) A person shall not be summarily prosecuted for any corrupt practice where there may be occasion to exercise the powers conferred by sub-section (2) or sub-section (3) of section one hundred and thirteen.

(3) A person charged with an illegal practice shall be tried summarily; and on a prosecution for an illegal practice it shall be sufficient to allege that the person charged was guilty of an illegal practice.

(4) Any person charged with a corrupt practice may, if the circumstances warrant such a finding, be found guilty of an illegal practice (which misdemeanour shall for that purpose be an indictable offence); and any person charged with an illegal practice may be found guilty of that misdemeanour notwithstanding that the act constituting the misdemeanour amounted to a corrupt practice, and a person charged with illegal payment, illegal employment or illegal hiring under paragraph 29, paragraph 30 or paragraph 31 of the Ninth Schedule may be found guilty of that offence notwithstanding that the act constituting the offence amounted to a corrupt or illegal practice.

(5) A person charged with an electoral offence other than the offences specified in paragraphs 24 to 26 of the Ninth Schedule shall be tried summarily and a person charged with any of the electoral offences specified in paragraphs 24 to 26 of that Schedule may be tried either on indictment or summarily.

(6) Subject to sub-section (3) of section one hundred and eight, an election court may in addition to any other functions conferred by this Act exercise for the purposes of this Act the powers of a court of summary jurisdiction.

(7) In this section the expression indictment includes criminal information.

[F2 (8) In respect of the prosecution and trial of an electoral misdemeanour committed or alleged to have been committed at a local election, this section shall have effect subject to the following amendments:

(a) in subsection (1) the words, subject to subsection (2), and from A person charged with personation to the end of the subsection shall be omitted;

(b) subsections (2) and (6) shall be omitted; and

(c) in subsections (5) for the words the offences specified in paragraphs 24 to 26 there shall be substituted the offences specified in paragraph 26(2) and for the words charged with any of the electoral offences specified in paragraphs 24 to 26 there shall be substituted to whom section 111(2A)(c)(i) applies charged with the offence specified in paragraph 26(2).]

F1 1981 NI 26

F2 SI 1987/168

106 Prosecution of offences disclosed on election petition. N.I.

(1) F3 [F4 The Director of Public Prosecutions for Northern Ireland] shall obey any direction given to him by an election court with respect to the prosecution by him of offenders, and if it appears to him that any person who has not received a certificate of indemnity has been guilty of a corrupt or illegal practice, he shall, without any such direction, prosecute that person for that offence before the election court, or if he thinks it expedient in the interests of justice, before any other competent court.

(2) Where a person prosecuted before an election court appears before the court, the court shall proceed to try him summarily unless the court thinks it expedient in the interests of justice that he should be tried before some other court:

Provided that in the case of a corrupt practice, the court before proceeding to try him summarily shall give him the option of being tried by a jury.

(3) The Summary Jurisdiction Acts shall, so far as is consistent with the tenor thereof, apply to the prosecution of an offence summarily before an election court:

Provided that no appeal shall lie against a conviction by an election court.

(4) Where—

(a) the person prosecuted does not appear before the court; or

(b) the court thinks it expedient in the interests of justice that he should be tried before some other court; or

(c) the person prosecuted elects under sub-section (2) to be tried by a jury;

and the court is of opinion that the evidence is sufficient to put that person upon his trial for the offence, the court shall order that person to be prosecuted either on indictment or before a court of summary jurisdiction, as the case may require, for the offence and thereupon shall proceed as directed by sub-section (5), sub-section (6), sub-section (7) or sub-section (8):

Provided that, except where the accused has elected to be tried by a jury, a corrupt practice shall not for the purposes of the following provisions of this section be deemed to be an indictable offence if the election court think that it should be prosecuted summarily.

(5) The election court may name the court before whom the person is to be prosecuted and for all purposes preliminary to and of and incidental to the prosecution the offence shall be deemed to have been committed within the jurisdiction of the court so named.

(6) If the accused is present before the court and the offence is an indictable offence, the enactments relating to charges before justices against persons for indictable offences shall, so far as is consistent with the tenor thereof, apply and the court shall commit him for trial.

(7) If the accused is present before the court and the offence is not an indictable offence, the election court shall order him to be brought before the court of summary jurisdiction before whom he is to be prosecuted or cause him to give bail to appear before that court of summary jurisdiction.

(8) If the accused is not present before the court, the court shall as circumstances require issue a summons for his attendance, or a warrant to apprehend him and bring him before a court of summary jurisdiction.

(9) The court of summary jurisdiction before whom he attends or is brought shall—

(a) if the offence is an indictable offence, on proof only of the summons or warrant and the identity of the accused, commit him for trial; and

(b) if the offence is not an indictable offence, proceed to hear the case or, if the court of summary jurisdiction is not the court before whom he is directed to be prosecuted, order him to be brought before that court.

[F5 (10) This section shall not apply to electoral misdemeanours committed or alleged to have been committed at a local election.]

F3 continue to am. 2002 c. 26

F4 1972 NI 1

F5 SI 1987/168

107 Power to except innocent act from being illegal practice, payment, employment or hiring. N.I.

(1) An application for relief under this section may be made to the High Court or an election court or else, if in respect of a payment made in contravention of sub-section (1) or (2) of section forty-three to the county court.

[F6 (1A) Where a person makes an application under this section for relief in respect of an act or omission at a local election, he shall notify the Director of Public Prosecutions for Northern Ireland of the application and the Director or his assistant or any barrister or solicitor duly appointed as the Director's representative may attend the hearing of the application and make representations at the hearing in respect of it.]

(2) If the court is satisfied—

(a) that any act or omission of any person would but for this section by reason of being in contravention of this Act be an illegal practice, payment, employment or hiring;

(b) that the act or omission arose from inadvertence or from accidental miscalculation or from some other reasonable cause of a like nature, and in any case did not arise from any want of good faith; and

(c) that such notice of the application has been given in the constituency or, as the case may be, the area of the local authority for which the election was held, as to the court seems fit;

and in the circumstances it seems to the court to be just that either that or any other person should not be subject to any of the consequences under this Act of the act or omission, the court may make an order allowing the act or omission to be an exception from the provisions of this Act making it an illegal practice, payment, employment or hiring and thereupon no person shall be subject to any of the consequences under this Act of the said act or omission.

(3) An appeal shall lie to the High Court from any order of the county court made under this section.

F6 SI 1987/168

108 Penalties for corrupt practices. N.I.

(1) A person convicted on indictment of the corrupt practice of personation or of attempting or conspiring to commit that corrupt practice or of aiding, abetting, counselling or procuring the commission of that corrupt practice, shall be liable to imprisonment for a term not exceeding two years or to[F7 an unlimited fine] or to both such imprisonment and such fine.

(2 )F8 A person convicted on indictment of any corrupt practice other than those referred to in sub-section (1) shall be liable to imprisonment for a term not exceeding one year or to[F7 an unlimited fine] or to both such imprisonment and such fine.

(3) A person shall be liable on summary conviction of any corrupt practice—

(a) by an election court, to imprisonment for a term not exceeding six months or to a fine not exceeding two hundred pounds;

(b) by a court of summary jurisdiction, to imprisonment for a term not exceeding three months or to a fine not exceeding one hundred pounds;

or in either case to both such imprisonment and such fine.

[F9 (4) Subsections (1) to (3) above shall not apply to a person convicted of a corrupt practice at a local election and such a person shall be liable—

(a) on conviction on indictment—

(i) in the case of a corrupt practice under paragraph 4 of Schedule 9 or paragraphs 8 or 9 of that Schedule in relation to the offence in paragraph 4, to imprisonment for a term not exceeding two years, or to a fine, or to both;

(ii) in any other case, to imprisonment for a term not exceeding one year, or to a fine, or to both;

(b) on summary conviction, to imprisonment for a term not exceeding 6 months, or to a fine not exceeding the statutory maximum, or to both.]

F7 1984 NI 3

F8 mod. by SI 1985/454

F9 SI 1987/168

109 Penalty for illegal practices. N.I.

A person guilty of an illegal practice shall be liable to a fine not exceeding one hundred pounds.[F10 In respect of an illegal practice at a local election this section shall have effect as if for the words one hundred pounds there were substituted level 5 on the standard scale.]

F10 SI 1987/168

110 Compensation where charge of personation is unjustly made or not prosecuted. N.I.

(1) Where a person is arrested under Rule 44 of the Parliamentary Election RulesF11 . . . and the resident magistrate who conducts the preliminary investigation of or deals summarily with the charge of personation is satisfied that the person charged is really and in truth the person in whose name he applied for a ballot paper, tendered his vote or voted and that the charge of personation has been made against him without reasonable or just cause, or if the agent by whom the charge was made (or someone on behalf of the agent) does not appear before the resident magistrate to support the charge, then the resident magistrate shall make an order in writing on the said agent to pay to the person charged, if he consents to accept it, any sum not exceeding ten or less than five pounds by way of damages and costs.

(2) If a sum ordered to be paid under sub-section (1) is not paid within twenty-four hours after the order has been made, that sum shall be levied by warrant[F12 issued by a lay magistrate] acting for the county or county boroughF13 where the person charged with personation was arrested, by distress and sale of the goods and chattels of the agent by whom the charge was made or, if the same are insufficient shall be levied in like manner on the goods and chattels of the candidate by whom the said agent was appointed; and if the said sum is not paid or levied as aforesaid, the person to whom it was ordered to be paid may recover it from the said agent or candidate by civil bill or by action in the High Court.

(3) If the person charged has declared to the resident magistrate his consent to accept the sum awarded under sub-section (1) by way of damages and costs, and if the whole amount of such sum has been paid or tendered to that person, then in that case, but not otherwise, the said agent, candidate and every other person shall be released from all actions and proceedings, civil and criminal, for or in respect of the charge against and the apprehension of the person charged.

F11 SI 1985/454

F12 2002 c.26

F13 A JP now acts for a county ct. division, 1978 c.23

111 Penalties for electoral offences by officers and other persons. N.I.

(1) A person guilty of an electoral offence shall, subject to sub-section (2), be liable—

(a) on conviction on indictment, to imprisonment for a term not exceeding six months or to[F14 an unlimited fine];

(b) on summary conviction, to imprisonment for a term not exceeding three months or to a fine not exceeding fifty pounds;

or in either case to both such imprisonment and such fine.

(2) Where any officer or person on whom any functions are conferred [F15 or delegated] by or under this Act is convicted of an electoral offence consisting of or involving misconduct or wilful negligence in the course of the performance of any of those functions, sub-section (1) shall in relation to that officer or person have effect as if the maximum penalties thereby respectively provided were doubled.

[F16 (2A) Subsections (1) and (2) above shall not apply to a person convicted of an electoral offence at a local election or in connection with the registration of local electors and such a person shall be liable—

(a) in the case of an offence under paragraph 24, 24A, 25, 28, 29, 30, 31 or 32A of Schedule 9, on summary conviction to a fine not exceeding level 5 on the standard scale;

(b) in the case of an offence under paragraph 26(1) or 33 of Schedule 9, on summary conviction to a fine not exceeding level 3 on the standard scale;

(c) in the case of an offence under paragraph 26(2) of Schedule 9—

(i) if the person guilty of the offence is the Chief Electoral Officer or any person to whom functions are delegated by him under this Act, a presiding officer or a clerk appointed to assist in taking the poll, counting the votes or assisting at the proceedings in connection with the issue or receipt of postal ballot papers, on conviction on indictment to a fine, or to imprisonment for a term not exceeding 2 years, or to both, or on summary conviction, to a fine not exceeding the statutory maximum, or to imprisonment for a term not exceeding 6 months, or to both;

(ii) if the person guilty of the offence is any other person, on summary conviction to a fine not exceeding level 5 on the standard scale or to imprisonment for a term not exceeding 6 months, or to both;

(d) in the case of an offence under paragraph 27 of Schedule 9, on summary conviction to a fine not exceeding level 5 on the standard scale or to imprisonment for a term not exceeding 6 months;

(e) in the case of an offence under paragraph 32 of Schedule 9, on summary conviction to a fine not exceeding level 4 on the standard scale.]

(3) [F17 The Chief Electoral Officer or any person to whom functions are delegated by him under this Act,] the Clerk of the Crown, or a postmaster or his deputy, shall not be liable for any breach of any duty imposed on him by or under this Act to any penalty at common law and no action for damages shall lie in respect of the breach by him of any such duty.[F16 In respect of a breach of official duty at a local election, this subsection shall have effect as if for the words the Clerk of the Crown there were substituted any presiding officer, any person either appointed to assist in the conduct of the election or who so assists in the course of his employment.]

F14 1984 NI 3

F15 1972 NI 13

F16 SI 1987/168

F17 1972 NI 13

112 Incapacities resulting from convictions for corrupt or illegal practices. N.I.

[F18 (1) Subject to subsection (1A), a person convicted of a corrupt or illegal practice—

(a) shall, during the relevant period specified in subsection (1B), be incapable of—

(i) being registered as an elector or voting at any local election in Northern Ireland, or

(ii) holding any elective office; and

(b) if already holding any such office shall vacate it subject to and in accordance with subsections (1C) and (1D).

(1A) The incapacity imposed by subsection (1)(a)(i) applies only to a person convicted of a corrupt practice under paragraph 4 of Schedule 9 (personation) or of an illegal practice under paragraph 12A of Schedule 9 (other voting offences).

(1B) For the purposes of subsection (1)(a) the relevant period is the period beginning with the date of the conviction and ending—

(a) in the case of a person convicted of a corrupt practice, five years after that date, or

(b) in the case of a person convicted of an illegal practice, three years after that date;

except that if (at any time within that period of five or three years) a court determines on an appeal by that person against the conviction that it should not be upheld, the relevant period shall end at that time instead.

(1C) Where subsection (1)(b) applies to any person, he shall (subject to subsection (1D)) vacate the office in question at the appropriate time for the purposes of this section, namely—

(a) the end of the period which is the period prescribed by law within which notice of appeal may be given, or an application for leave to appeal may be made, by him in respect of the conviction, or

(b) if (at any time within that period) that period is extended—

(i) the end of the period as so extended, or

(ii) the end of the period of three months beginning with the date of the conviction,

whichever is the earlier.

(1D) If (before the appropriate time mentioned in subsection (1C)) notice of appeal is given, or an application for leave to appeal is made, by such a person in respect of the conviction, he shall vacate the office in question at the end of the period of three months beginning with the date of the conviction unless—

(a) such an appeal is dismissed or abandoned at any earlier time (in which case he shall vacate the office at that time), or

(b) at any time within that period of three months the court determines on such an appeal that the conviction should not be upheld (in which case the office shall not be vacated by him).

(1E) Where such a person vacates an office in accordance with subsection (1C) or (1D), no subsequent determination of a court that his conviction should not be upheld shall entitle him to resume the office.

(1F) If a person convicted of a corrupt or illegal practice has already been elected to any elective office, he shall (in addition to being subject to the incapacities mentioned in subsection (1)(a) above) be suspended from performing any of the functions of that office, during the period of suspension specified in subsection (1G).

(1G) For the purposes of subsection (1F), the period of suspension is the period beginning with the date of the conviction and ending with—

(a) the date on which the office is vacated in accordance with subsection (1C) or (1D), or

(b) where subsection (1D)(b) applies, the date on which the court determines that the conviction should not be upheld.

(1H) Any incapacities or other requirement applying to a person by virtue of subsection (1F) applies in addition to any punishment imposed under section 108 or 109; but each of those subsections has effect subject to section 113.]

(2) Where a person holding a licence or certificate under the Licensing Acts (Northern Ireland) is convicted of the corrupt practice of bribery or treating and it appears to the court convicting him that the corrupt practice was committed on his licensed premises, that court shall direct the conviction to be entered in the proper register of licences, and on any application for the renewal of the licence or certificate the licensing court shall take the entry into consideration and may make it a ground for refusing the application.

Subs.(3) amends s.2 of 1889 c.69

F18 SI 2001/417

113 Mitigation and remission of incapacities. N.I.

(1) Where a person is convicted of the corrupt practice of incurring or aiding, abetting, counselling or procuring any other person to incur any expenses in contravention of section forty-one or of knowingly making the declaration required by sub-section (5) of that section falsely or of any illegal practice, the court before whom he is convicted may, if it thinks fit in the special circumstances, mitigate or wholly remit any such incapacity as is imposed by section one hundred and twelve.

(2) Where any person is subject to any incapacity by virtue of the report of an election court or of election commissioners, and he or some other person in respect of whose acts the incapacity was imposed is on a prosecution acquitted of any of the matters in respect of which the incapacity was imposed, the court may order that the incapacity shall thenceforth cease so far as it is imposed in respect of those matters.

(3) Where any person who is subject to any incapacity as aforesaid is on a prosecution convicted of any such matters as aforesaid, no further incapacity shall be taken to be imposed by reason of the conviction, and the court shall have the like power, if any, to mitigate or remit for the future the incapacity in respect of the matters of which he is convicted, as if the incapacity had been imposed by reason of the conviction.

(4) A court exercising any of the powers conferred by sub-sections (2) and (3) shall make an order declaring how far, if at all, the incapacities imposed by virtue of the relevant report remain unaffected by the exercise of the said power, and that order shall be conclusive for all purposes.

(5) Where a person convicted of a corrupt or illegal practice is subsequently reported by an election court to have been guilty thereof, no further incapacity shall be imposed on him under this Act by reason of the report.

(6) Where any person is subject to any incapacity by virtue of a conviction or of the report of an election court, and any witness who gave evidence against that person upon the proceeding for the conviction or report is convicted of perjury in respect of that evidence, the incapacitated person may apply to the High Court, and that court, if satisfied that the conviction or report so far as respects that person was based upon perjury, may order that the incapacity shall thenceforth cease.

114 Corrupt and illegal practices committed by agents. N.I.

(1) A candidate shall not be liable nor shall his election be avoided—

(a) for any corrupt practice specified in paragraph 7 of the Ninth Schedule committed by an agent of his unless it can be shown that the candidate has authorised or consented to the committing of the corrupt practice by such agent; or

(b) for any illegal practice specified in paragraphs 10, 11 and 12 of the Ninth Schedule committed by an agent of his; or

(c) for any illegal practice specified in paragraph 19 of the Ninth Schedule committed by an agent of his other than his election agent; or

(d) for an illegal practice specified in paragraph 20 of the Ninth Schedule committed by an agent of his other than his election agent unless—

(i) it can be shown that the candiate or his election agent has authorised or consented to the committing of the illegal practice by the other agent or has paid for the circulation of the false statement constituting the illegal practice; or

(ii) an election court find and report that the election of the candidate was procured or materially assisted in consequence of the making or publishing of any such false statement as is referred to in the said paragraph 20.

(2) The election of a candidate shall not be void nor shall he be subject to any incapacity for any illegal practice specified in paragraph 22 of the Ninth Schedule where an election court reports that the candidate has satisfied the court that the payment constituting the illegal practice was made by an election agent without the sanction or connivance of the candidate.

115 Prosecutions for offences committed outside Northern Ireland. N.I.

(1) Proceedings under this Act, so far as it relates to parliamentary elections, in respect of an offence alleged to have been committed outside Northern Ireland by a British subject or citizen of the Republic of Ireland may be taken before the appropriate court in Northern Ireland having jurisdiction in the place where the person charged is for the time being.

(2) Any period fixed by law as the period within which proceedings may be commenced shall, in the case of any such proceedings as are mentioned in sub-section (1), be reckoned as from the date on which the person charged first entered Northern Ireland after the commission of the offence.

116 Evidence by certificate of holding of elections. N.I.

On any prosecution for an electoral misdemeanour and on any proceedings for a penalty under section forty-eight the certificate of the returning officer at an election that the election mentioned in the certificate was duly held and that the person named in the certificate was a candidate at the election shall be sufficient evidence of the facts therein stated.

S.117 rep. by 1968 c.10 (NI)

118 Time limit for prosecutions. N.I.

(1) A proceeding against a person in respect of any electoral misdemeanour shall be commenced within one year after the offence was committed,…F19 , and the time so limited by this section shall as respects any proceedings under the Summary Jurisdiction Acts for any such offence, whether before an election court or otherwise, be substituted for any limitation of time contained in those Acts.

(2) For the purposes of this section, the issue of a summons, warrant or other process shall be deemed to be a commencement of a proceeding, where the service or execution of the same on or against the alleged offender is prevented by the absconding or concealment or act of the alleged offender, but save as aforesaid service or execution of the same on or against the alleged offender, and not the issue thereof, shall be deemed to be the commencement of the proceeding.

[F20 (3) In respect of the prosecution of an electoral misdemeanour committed or alleged to have been committed at a local election, this section shall have effect subject to the following amendments:

(a) in subsection (1) the words, whether before an election court or otherwise, shall be omitted, and

(b) for subsection (2) there shall be substituted:

“(2) For the purposes of this section, the making of a complaint shall be deemed to be the commemcement of a proceeding.” .]

F19 SLR 1976

F20 SI 1987/168

119 Offences by corporations. N.I.

(1) Where any electoral misdemeanour is committed by any association or body of persons, corporate or unincorporate, the members of the association or body who have taken part in the commission of the offence shall be severally liable to any fine or punishment imposed for that misdemeanour by this Act.

(2) Where any act or omission of an association or body of persons, corporate or unincorporate, is an offence declared to be a corrupt or illegal practice by paragraph 7 or, so far as it relates to failure to send a declaration or return or copy thereof as required by section forty-one, paragraph 16 of the Ninth Schedule, any person who at the time of the act or omission was a director, general manager, secretary or other similar officer of the association or body, or was purporting to act in any such capacity, shall be deemed to be guilty of that offence, unless he proves that the act or omission took place without his consent or connivance and that he exercised all such diligence to prevent the commission of the offence as he ought to have exercised having regard to the nature of his functions in that capacity and to all the circumstances.

120 Provisions as to Director of Public Prosecutions. N.I.

(1) Where information is given toF21 [F22 the Director of Public Prosecutions for Northern Ireland] that any electoral misdemeanour has occurred in reference to any election, it shall be his duty to make such inquiries and institute such prosecutions as the circumstances of the case appear to him to require.

(2) A prosecution byF21 [F22 the Director of Public Prosecutions for Northern Ireland] for any offence punishable summarily committed in reference to a local election may be instituted before any court of summary jurisdiction in the county in which the local government electoral area for which the election was held is situate or which it adjoins, and the offence shall be deemed for all purposes to have been committed within the jurisdiction of that court.

(3) There shall be allowed toF21 [F22 the Director of Public Prosecutions for Northern Ireland] for the purposes of Part IX and this Part other than his general duties under sub-section (1) such allowances for expenses as the Ministry of FinanceF23 may approve.

(4) The costs incurred in defraying the expenses ofF21 [F22 the Director of Public Prosecutions for Northern Ireland] incurred for the said purposes shall, in the first instance, be paid by the Ministry of Finance,F23 and so far as they are not in the case of any prosecution paid by the defendant shall be deemed to be expenses of the election court; but the court if for any reasonable cause it seems just so to do, may order all or part of the said costs to be repaid to the Ministry of FinanceF23 by the parties to the petition, or such of them as the court may direct.[F24 In respect of the costs of an election petition relating to a a local election, this subsection shall have effect as if the words so far as they are not in the case of any prosecution paid by the defendant were omitted.]

F21 continue to am. 2002 c. 26

F22 1972 NI 1

F23 Now Treasury, SI 1973/2163

F24 SI 1987/168