Search Legislation

Double Taxation Relief Act (Northern Ireland) 1923

 Help about what version

What Version

  • Latest available (Revised)
  • Original (As enacted)
 Help about advanced features

Advanced Features

More Resources

Changes over time for: Double Taxation Relief Act (Northern Ireland) 1923

 Help about opening options

Alternative versions:

Changes to legislation:

There are currently no known outstanding effects for the Double Taxation Relief Act (Northern Ireland) 1923. Help about Changes to Legislation

Close

Changes to Legislation

Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.

Legislation Crest

Double Taxation Relief Act (Northern Ireland) 1923 F1

1923 CHAPTER 14

An Act to give the force of Law to the consent of the Government of Northern Ireland to certain arrangements for Relief in respect of Double Taxation as between Northern Ireland and the Irish Free State.

[22nd June 1923]

WHEREAS, in pursuance of sub-section (4) ( b) of section five of the Irish Free State (Consequential Provisions) Act, 1922 [1922 c.2 (13 Geo. 5. sess. 2)] (Session 2), the Government of Northern Ireland has given its consent to the extension to Northern Ireland of the arrangements which are set forth, as so extended, in the Schedule to this Act, being arrangements made in pursuance of the said section and specified in a declaration of His Majesty in Council dated the twenty-ninth day of March, nineteen hundred and twenty-three (in this Act referred to as ““the scheduled arrangements”):

And whereas the scheduled arrangements relate to Estate Duty and Stamp Duties, which are taxes within the powers of the Parliament of Northern Ireland, and it is necessary that the said consent to the extension of the scheduled arrangements to Northern Ireland should have the force of law therein:

F11938 c.25; 1949 c.41 . Functions transf. SI 1973/2163

1Effect of consent to scheduled arrangements.N.I.

The consent given by the Government of Northern Ireland to the scheduled arrangements shall have the force of law in Northern Ireland as from the twenty-ninth day of March nineteen hundred and twenty-three.

2Short title.N.I.

This Act may be cited as the Double Taxation Relief Act (Northern Ireland), 1923.

SCHEDULE

SCHEDULE N.I.

Arrangements for Relief in respect of Double Taxation as extended to Northern Ireland.

  • ................................................................................................................................................................................................................................................................................................................................................................................................................

  • ................................................................................................................................................................................................................................................................................................................................................................................................................

  • ............................................................................................................................................................................................................................................................................................................................................................................................

PART II—Estate Duty

PART IIIN.I.Stamp Duties

(a)N.I.Where on or after the first day of April, nineteen hundred and twenty-three, an instrument is chargeable with Stamp Duty in Northern Ireland and in the Irish Free State, and has been stamped in one of those countries, the instrument shall, to the extent of the duty it bears, be deemed to be stamped in the other country:

Provided that, if the Stamp Duty chargeable on any instrument in such other country exceeds the Stamp Duty chargeable in respect of that instrument in the country in which the instrument has previously been stamped, the instrument shall not be deemed to have been duly stamped in such other country unless and until stamped in accordance with the laws of that country with a stamp denoting an amount equal to such excess.

(b)N.I.Where composition for Stamp Duty is made or agreed to be made in one of such countries, any instrument which by virtue of the composition is exempt from the payment of duty in that country shall, on and after the said first day of April, be treated in the other country as having been stamped in the first-mentioned country with a stamp denoting the amount of duty which, but for the composition, would have been chargeable on that instrument.

(c)N.I.This arrangement shall apply as between Northern Ireland and the Irish Free State until the Government of Northern Ireland signify that they have withdrawn their consent to such application.

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

See additional information alongside the content

Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.

Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

Timeline of Changes

This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.