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Finance Act (Northern Ireland) 1949

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Finance Act (Northern Ireland) 1949

1949 CHAPTER 15

An Act to amend the law relating to death duties, stamp duties, entertainments duty and certain other duties of excise; to make provision with respect to certain excise licences and otherwise to amend the law relating to the public revenue and to make further provision in connection with finance.

[11th August 1949]

Part I (ss.1‐7)—Death Duties

PART IIN.I.Stamp Duties

S. 8 rep. by 2000 c. 17

9Amendment of s.12 of Finance Act, 1895.N.I.

Subs.(1)‐(3) rep. by 1956 c.11 (NI)

(4)Section twelve of the Finance Act, 1895 [1895 c.16] (which relates to duty on property vested by Act or purchased under statutory powers), shall not require any person who is authorised after the coming into force of this section to purchase any property as mentioned in the said section twelve to include in the instrument of conveyance required by that section to be produced to the MinistryF1 anyF2 goods, wares or merchandise forming part of the property nor, if the property consists wholly ofF2 goods, wares or merchandise, to produce any instrument of conveyance thereof to the MinistryF1.F3

F1Functions transf., SI 1973/2163

F2Subst. (prosp.) by 1991 c.31

F3Inserted (prosp.) by 1991 c.31

S.10 amends s.10 of 1948 c.15 (NI)

Part III (ss.11,12) rep. by 1949 c.23 (NI)

Part IV—S.13 spent, S.14 rep. by 1953 c.23 (NI), S.15 rep. by 1950 c.3 (NI)

PART VN.I.Supplemental

S.16, with Fourth Schedule, effects repeals

17Short title and construction.N.I.

(1)This Act may be cited as the Finance Act (Northern Ireland), 1949.

(2)Death Duties …, Part II of this Act shall be construed as one with the Stamp Act, 1891 [1891 c.39] , …F4.

Subs.(3)(4) rep. by 1954 c.33 (NI)

F4SLR (NI) 1953



First Schedule—Death Duties

Section 8.


F5Rep. with saving by 1999 c. 16


N.I.Charges under Stamp Act, 1891, and Consequential Exemptions

Paras. 1‐3 rep. by SLR (NI) 1953

4N.I.F6 (an instrument of apprenticeship shall be exempt from all stamp duties).

F6SLR (NI) 1953

5N.I.F7 (articles of clerkship to a solicitor shall be exempt from all stamp duties).

F7SLR (NI) 1953

Paras. 6,7 rep. by SLR (NI) 1953

8N.I.The heading Bond given pursuant to the directions of any Act …F8; (an instrument described in either of these headings shall be exempt from all stamp duties).

9N.I.F9 (a charter party shall be exempt from all stamp duties).

F9SLR (NI) 1953

Paras. 10‐15 rep. by SLR (NI) 1953

Paras. 16, 17 rep. by 1985 c. 54

Paras. 18‐25 rep. by SLR (NI) 1953

26N.I.The heading Warrant for Goods; …F10.

Part II rep. by SLR 1980


Third Schedule rep. by 1949 c.23 (NI)


Fourth Schedule—Repeals

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