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					<dc:identifier>http://www.legislation.gov.uk/apni/1944/22</dc:identifier><dc:title>Finance Act (Northern Ireland) 1944</dc:title><dc:description>An Act to amend the law relating to death duties, stamp duty, entertainments duty and certain excise licences, and to make further provision in connection with finance.</dc:description><dc:type>text</dc:type><dc:format>text/xml</dc:format><dc:language>en</dc:language><dc:publisher>Statute Law Database</dc:publisher><dc:modified>2011-05-26</dc:modified><dct:valid>2006-01-01</dct:valid>
					
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					<ukm:PrimaryMetadata><ukm:DocumentClassification><ukm:DocumentCategory Value="primary"/><ukm:DocumentMainType Value="NorthernIrelandParliamentAct"/><ukm:DocumentStatus Value="revised"/></ukm:DocumentClassification><ukm:Year Value="1944"/><ukm:Number Value="22"/><ukm:EnactmentDate Date="1944-11-21"/></ukm:PrimaryMetadata>
					

                    
									 
					
					
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				</ukm:Metadata><Primary><PrimaryPrelims DocumentURI="http://www.legislation.gov.uk/apni/1944/22/introduction" IdURI="http://www.legislation.gov.uk/id/apni/1944/22/introduction" RestrictStartDate="2006-01-01"><Title>Finance Act (Northern Ireland) 1944</Title><Number>1944 Chapter 22</Number><LongTitle>An Act to amend the law relating to death duties, stamp duty, entertainments duty and certain excise licences, and to make further provision in connection with finance.</LongTitle><DateOfEnactment><DateText>[21st November 1944]</DateText></DateOfEnactment></PrimaryPrelims><Body DocumentURI="http://www.legislation.gov.uk/apni/1944/22/body" IdURI="http://www.legislation.gov.uk/id/apni/1944/22/body" NumberOfProvisions="3" RestrictStartDate="2006-01-01"><Part DocumentURI="http://www.legislation.gov.uk/apni/1944/22/part/1" IdURI="http://www.legislation.gov.uk/id/apni/1944/22/part/1" RestrictStartDate="2006-01-01" id="part-1"><Title/><P DocumentURI="http://www.legislation.gov.uk/apni/1944/22/paragraph/p1" IdURI="http://www.legislation.gov.uk/id/apni/1944/22/paragraph/p1" RestrictStartDate="2006-01-01" id="paragraph-p1"><Text><Emphasis>Ss.1‐3—Death Duties</Emphasis></Text></P></Part><Part DocumentURI="http://www.legislation.gov.uk/apni/1944/22/part/2" IdURI="http://www.legislation.gov.uk/id/apni/1944/22/part/2" NumberOfProvisions="2" RestrictStartDate="2006-01-01" id="part-2"><Title><Emphasis>Stamp Duty</Emphasis></Title><P DocumentURI="http://www.legislation.gov.uk/apni/1944/22/paragraph/p2" IdURI="http://www.legislation.gov.uk/id/apni/1944/22/paragraph/p2" RestrictStartDate="2006-01-01" id="paragraph-p2"><Text><Emphasis>S.4 rep. by 1963 c.22 (<Acronym Expansion="Northern Ireland">NI</Acronym>)</Emphasis></Text></P><P1group RestrictStartDate="2006-01-01"><Title>Exemption of certain assignments by seamen from stamp duty.</Title><P1 DocumentURI="http://www.legislation.gov.uk/apni/1944/22/section/5" IdURI="http://www.legislation.gov.uk/id/apni/1944/22/section/5" id="section-5"><Pnumber>5</Pnumber><P1para><Text>Stamp duty shall not be charged, and shall be deemed never to have been chargeable, in Northern Ireland on any assignment rendered valid by Regulation forty-seven D of the Defence (General) Regulations, 1939 <CommentaryRef Ref="c1650386"/> (which relates to assignments of wages in payment of contributions to certain bodies representing the interests of or providing benefits for seamen).</Text></P1para></P1></P1group><P1group RestrictStartDate="2006-01-01"><Title>Exemption from stamp duty on instruments for carrying into effect certain naval purposes.</Title><P1 DocumentURI="http://www.legislation.gov.uk/apni/1944/22/section/6" IdURI="http://www.legislation.gov.uk/id/apni/1944/22/section/6" id="section-6"><Pnumber>6</Pnumber><P1para><Text>All contracts, conveyances and other documents to which an exemption from stamp duty would apply by virtue of section forty-six of the Finance Act, 1944 <CommentaryRef Ref="c1650391"/>, if that section extended to Northen Ireland, shall be exempted from stamp duty payable in Northern Ireland.</Text></P1para></P1></P1group><P DocumentURI="http://www.legislation.gov.uk/apni/1944/22/paragraph/p3" IdURI="http://www.legislation.gov.uk/id/apni/1944/22/paragraph/p3" RestrictStartDate="2006-01-01" id="paragraph-p3"><Text><Emphasis>S.7 rep. by 1949 c.23 (NI)</Emphasis></Text></P><P DocumentURI="http://www.legislation.gov.uk/apni/1944/22/paragraph/p4" IdURI="http://www.legislation.gov.uk/id/apni/1944/22/paragraph/p4" RestrictStartDate="2006-01-01" id="paragraph-p4"><Text><Emphasis>S.8 rep. by 1971 c.13 (NI)</Emphasis></Text></P></Part><Part DocumentURI="http://www.legislation.gov.uk/apni/1944/22/part/3" IdURI="http://www.legislation.gov.uk/id/apni/1944/22/part/3" NumberOfProvisions="1" RestrictStartDate="2006-01-01" id="part-3"><Title><Emphasis>Supplemental</Emphasis></Title><P DocumentURI="http://www.legislation.gov.uk/apni/1944/22/paragraph/p5" IdURI="http://www.legislation.gov.uk/id/apni/1944/22/paragraph/p5" RestrictStartDate="2006-01-01" id="paragraph-p5"><Text><Emphasis>S.9 rep. in pt. by 1949 c.15 (NI); 1954 c.33 (NI); residue—Death Duties</Emphasis></Text></P><P1group RestrictStartDate="2006-01-01"><Title>Short title.</Title><P1 DocumentURI="http://www.legislation.gov.uk/apni/1944/22/section/10" IdURI="http://www.legislation.gov.uk/id/apni/1944/22/section/10" id="section-10"><Pnumber>10</Pnumber><P1para><Text>This Act may be cited as the Finance Act (Northern Ireland), 1944.</Text></P1para></P1></P1group></Part></Body><Schedules RestrictStartDate="2006-01-01"><Schedule DocumentURI="http://www.legislation.gov.uk/apni/1944/22/schedule/n1" IdURI="http://www.legislation.gov.uk/id/apni/1944/22/schedule/n1" RestrictStartDate="2006-01-01" id="schedule-n1"><Number/><ScheduleBody><P><Text><Emphasis>Schedule - Death Duties 



</Emphasis></Text></P></ScheduleBody></Schedule></Schedules></Primary><Commentaries><Commentary id="c1650386" Type="M"><Para><Text>SRO 1939/927</Text></Para></Commentary><Commentary id="c1650391" Type="M"><Para><Text><Citation URI="http://www.legislation.gov.uk/id/ukpga/1944/23" id="c00001" Year="1944" Class="UnitedKingdomPublicGeneralAct" Number="23">1944 c. 23</Citation></Text></Para></Commentary></Commentaries></Legislation>