Stamp DutyN.I.
3Stamp duty on guarantee for payment of rent.N.I.
An instrument guaranteeing the payment of the rent reserved on any letting of lands or tenements (in this section referred to as a “guarantee”) shall be charged with the same stamp duty as if it were a lease:
Provided that where the Ministry of Finance is satisfied that lease duty has been duly paid upon some instrument relating to the same letting as that to which a guarantee relates, such guarantee shall be charged only with such duty, other than lease duty, as it may be liable to.
S. 4 rep. by 1973 NI 18
S. 5 rep. by 1954 c. 17 (NI)
Ss. 6‐9 rep. by 1950 c. 3 (NI)