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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.