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PART VIStamps and Stamp Duties

Special Provisions with respect to Northern Ireland

128Application of foregoing provisions of Part VI to Northern Ireland

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

(a)for any reference to the Commissioners of Inland Revenue (except in section 119), or to Her Majesty, there shall be substituted a reference to the Ministry of Finance for Northern Ireland ;

(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 [1891 c. 38.] Stamp Duties Management Act 1891 or to the [1891 c. 39.] Stamp 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)for the reference to the Treasury in section 115 there shall be substituted a reference to the Joint Exchequer Board established under section 32 of the [1920 c. 67.] Government of Ireland Act 1920 ; and

(e)for the reference in section 125 to section 31 of the [1967 c. 54.] Finance Act 1967 there shall be substituted a reference to section 8 of the [1967 c. 20 (N.I.).] Finance Act (Northern Ireland) 1967.

129Exemption of Act from stamp duty in Northern Ireland

(1)Section 12 of the [1895 c. 16.] Finance 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 Ministry 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 Ministry of a copy of this Act or any order made under section 17 of this Act or the payment of stamp duty under that section on any copy of this Act or any copy of such an order.

(2)Section 9 of the [1936 c. 33 (N.I.).] Finance Act (Northern Ireland) 1936 (presentation to the Ministry 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.