Finance Act (Northern Ireland) 1922 (c. 18)

PART III N.I. STAMPS

S. 6 rep. by SLR (NI) 1954; 1970 c. 21 (NI)

7 Exemption from stamp duty of instruments executed by Ministries of Northern Ireland. N.I.

Any instrument made or executed by or on behalf of any Ministry or Department of the Government of Northern Ireland, and in respect of which the liability for payment of stamp duty would, apart from this section, attach to any such Ministry or Department, shall be exempt from stamp duty.