http://www.legislation.gov.uk/apni/1949/15Finance Act (Northern Ireland) 1949An 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.texttext/xmlenStatute Law Database2011-05-262006-01-01 Finance Act (Northern Ireland) 19491949 Chapter 15An 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]<P><Text><Emphasis>Part I (ss.1‐7)—Death Duties</Emphasis></Text></P></Part><Part DocumentURI="http://www.legislation.gov.uk/apni/1949/15/part/II" IdURI="http://www.legislation.gov.uk/id/apni/1949/15/part/II" NumberOfProvisions="1" RestrictStartDate="2006-01-01" id="part-II"><Number>PART II</Number><Title>Stamp Duties

S. 8 rep. by 2000 c. 17

Amendment of s.12 of Finance Act, 1895.9Subs.(1)‐(3) rep. by 1956 c.11 (NI)4Section twelve of the Finance Act, 1895 (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 Ministry any goods, wares or merchandise forming part of the property nor, if the property consists wholly of goods, wares or merchandise, to produce any instrument of conveyance thereof to the Ministry.

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

<P><Text><Emphasis>Part III (ss.11,12) rep. by 1949 c.23 (NI) </Emphasis></Text></P></Part><Part DocumentURI="http://www.legislation.gov.uk/apni/1949/15/part/4" IdURI="http://www.legislation.gov.uk/id/apni/1949/15/part/4" RestrictStartDate="2006-01-01" id="part-4"><Title/><P><Text><Emphasis>Part IV—S.13 spent, S.14 rep. by 1953 c.23 (NI), S.15 rep. by 1950 c.3 (NI) </Emphasis></Text></P></Part><Part DocumentURI="http://www.legislation.gov.uk/apni/1949/15/part/V" IdURI="http://www.legislation.gov.uk/id/apni/1949/15/part/V" NumberOfProvisions="1" RestrictStartDate="2006-01-01" id="part-V"><Number>PART V</Number><Title>Supplemental

S.16, with Fourth Schedule, effects repeals

Short title and construction.171This 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 , ….Subs.(3)(4) rep. by 1954 c.33 (NI)SCHEDULES<P><Text><Emphasis>First Schedule—Death Duties</Emphasis></Text></P></P1group></ScheduleBody></Schedule><Schedule DocumentURI="http://www.legislation.gov.uk/apni/1949/15/schedule/SECOND" IdURI="http://www.legislation.gov.uk/id/apni/1949/15/schedule/SECOND" NumberOfProvisions="5" RestrictStartDate="2006-01-01" id="schedule-SECOND"><Number>SECOND SCHEDULE <CommentaryRef Ref="c1153420"/></Number><TitleBlock><Title>STAMP DUTIES ABOLISHEDSection 8.PART ICharges under Stamp Act, 1891, and Consequential Exemptions<P><Text><Emphasis>Paras. 1‐3 rep. by SLR (NI) 1953</Emphasis></Text></P></P1group><P1 DocumentURI="http://www.legislation.gov.uk/apni/1949/15/schedule/SECOND/paragraph/4" IdURI="http://www.legislation.gov.uk/id/apni/1949/15/schedule/SECOND/paragraph/4" RestrictStartDate="2006-01-01" id="schedule-SECOND-paragraph-4"><Pnumber>4</Pnumber><P1para><Text>…<CommentaryRef Ref="c1153421"/> (an instrument of apprenticeship shall be exempt from all stamp duties).</Text></P1para></P1><P1 DocumentURI="http://www.legislation.gov.uk/apni/1949/15/schedule/SECOND/paragraph/5" IdURI="http://www.legislation.gov.uk/id/apni/1949/15/schedule/SECOND/paragraph/5" RestrictStartDate="2006-01-01" id="schedule-SECOND-paragraph-5"><Pnumber>5</Pnumber><P1para><Text>…<CommentaryRef Ref="c1153422"/> (articles of clerkship to a solicitor shall be exempt from all stamp duties).</Text></P1para></P1><P1group DocumentURI="http://www.legislation.gov.uk/apni/1949/15/schedule/SECOND/paragraph/wrapper3" IdURI="http://www.legislation.gov.uk/id/apni/1949/15/schedule/SECOND/paragraph/wrapper3" RestrictStartDate="2006-01-01" id="schedule-SECOND-paragraph-wrapper3"><Title/><P><Text><Emphasis>Paras. 6,7 rep. by SLR (NI) 1953</Emphasis></Text></P></P1group><P1 DocumentURI="http://www.legislation.gov.uk/apni/1949/15/schedule/SECOND/paragraph/8" IdURI="http://www.legislation.gov.uk/id/apni/1949/15/schedule/SECOND/paragraph/8" RestrictStartDate="2006-01-01" id="schedule-SECOND-paragraph-8"><Pnumber>8</Pnumber><P1para><Text>The heading Bond given pursuant to the directions of any Act …<CommentaryRef Ref="c1153423"/>; (an instrument described in either of these headings shall be exempt from all stamp duties).</Text></P1para></P1><P1 DocumentURI="http://www.legislation.gov.uk/apni/1949/15/schedule/SECOND/paragraph/9" IdURI="http://www.legislation.gov.uk/id/apni/1949/15/schedule/SECOND/paragraph/9" RestrictStartDate="2006-01-01" id="schedule-SECOND-paragraph-9"><Pnumber>9</Pnumber><P1para><Text>…<CommentaryRef Ref="c1153424"/> (a charter party shall be exempt from all stamp duties).</Text></P1para></P1><P1group DocumentURI="http://www.legislation.gov.uk/apni/1949/15/schedule/SECOND/paragraph/wrapper4" IdURI="http://www.legislation.gov.uk/id/apni/1949/15/schedule/SECOND/paragraph/wrapper4" RestrictStartDate="2006-01-01" id="schedule-SECOND-paragraph-wrapper4"><Title/><P><Text><Emphasis>Paras. 10‐15 rep. by SLR (NI) 1953</Emphasis></Text></P></P1group><P1group DocumentURI="http://www.legislation.gov.uk/apni/1949/15/schedule/SECOND/paragraph/wrapper5" IdURI="http://www.legislation.gov.uk/id/apni/1949/15/schedule/SECOND/paragraph/wrapper5" RestrictStartDate="2006-01-01" id="schedule-SECOND-paragraph-wrapper5"><Title/><P><Text><Emphasis>Paras. 16, 17 rep. by 1985 c. 54</Emphasis></Text></P></P1group><P1group DocumentURI="http://www.legislation.gov.uk/apni/1949/15/schedule/SECOND/paragraph/wrapper6" IdURI="http://www.legislation.gov.uk/id/apni/1949/15/schedule/SECOND/paragraph/wrapper6" RestrictStartDate="2006-01-01" id="schedule-SECOND-paragraph-wrapper6"><Title/><P><Text><Emphasis>Paras. 18‐25 rep. by SLR (NI) 1953</Emphasis></Text></P></P1group><P1 DocumentURI="http://www.legislation.gov.uk/apni/1949/15/schedule/SECOND/paragraph/26" IdURI="http://www.legislation.gov.uk/id/apni/1949/15/schedule/SECOND/paragraph/26" RestrictStartDate="2006-01-01" id="schedule-SECOND-paragraph-26"><Pnumber>26</Pnumber><P1para><Text>The heading Warrant for Goods; …<CommentaryRef Ref="c1153425"/>.</Text></P1para></P1></Chapter></Part><Part DocumentURI="http://www.legislation.gov.uk/apni/1949/15/schedule/SECOND/part/2" IdURI="http://www.legislation.gov.uk/id/apni/1949/15/schedule/SECOND/part/2" RestrictStartDate="2006-01-01" id="schedule-SECOND-part-2"><Title/><P><Text><Emphasis>Part II rep. by SLR 1980</Emphasis></Text></P></Part></ScheduleBody></Schedule><Schedule DocumentURI="http://www.legislation.gov.uk/apni/1949/15/schedule/n3" IdURI="http://www.legislation.gov.uk/id/apni/1949/15/schedule/n3" RestrictStartDate="2006-01-01" id="schedule-n3"><Number/><ScheduleBody><P><Text><Emphasis>Third Schedule rep. by 1949 c.23 (NI)</Emphasis></Text></P></ScheduleBody></Schedule><Schedule DocumentURI="http://www.legislation.gov.uk/apni/1949/15/schedule/n4" IdURI="http://www.legislation.gov.uk/id/apni/1949/15/schedule/n4" RestrictStartDate="2006-01-01" id="schedule-n4"><Number/><ScheduleBody><P><Text><Emphasis>Fourth Schedule—Repeals</Emphasis></Text></P></ScheduleBody></Schedule></Schedules></Primary><MarginNotes><MarginNote id="m00001"><Para><Text>1895 c.16</Text></Para></MarginNote><MarginNote id="m00002"><Para><Text>1891 c.39</Text></Para></MarginNote></MarginNotes><Commentaries><Commentary id="c1153414" Type="F"><Para><Text>Functions transf., SI 1973/2163</Text></Para></Commentary><Commentary id="c1153415" Type="F"><Para><Text>Subst. (prosp.) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1991/31" id="c00001" Year="1991" Class="UnitedKingdomPublicGeneralAct" Number="31">1991 c.31</Citation></Text></Para></Commentary><Commentary id="c1153418" Type="F"><Para><Text>Inserted (prosp.) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1991/31" id="c00002" Year="1991" Class="UnitedKingdomPublicGeneralAct" Number="31">1991 c.31</Citation></Text></Para></Commentary><Commentary id="c1153419" Type="F"><Para><Text>SLR (NI) 1953</Text></Para></Commentary><Commentary id="c1153421" Type="F"><Para><Text>SLR (NI) 1953</Text></Para></Commentary><Commentary id="c1153422" Type="F"><Para><Text>SLR (NI) 1953</Text></Para></Commentary><Commentary id="c1153423" Type="F"><Para><Text><Citation URI="http://www.legislation.gov.uk/id/ukpga/1971/31" id="c00003" Year="1971" Class="UnitedKingdomPublicGeneralAct" Number="31" AlternativeNumber="NI">1971 c.31 (NI)</Citation></Text></Para></Commentary><Commentary id="c1153424" Type="F"><Para><Text>SLR (NI) 1953</Text></Para></Commentary><Commentary id="c1153425" Type="F"><Para><Text><Citation URI="http://www.legislation.gov.uk/id/ukpga/1970/21" id="c00004" Year="1970" Class="UnitedKingdomPublicGeneralAct" Number="21" AlternativeNumber="NI">1970 c.21 (NI)</Citation></Text></Para></Commentary><Commentary id="c1153420" Type="F"><Para><Text>Rep. with saving by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1999/16" id="c00005" Year="1999" Class="UnitedKingdomPublicGeneralAct" Number="16">1999 c. 16</Citation></Text></Para></Commentary></Commentaries></Legislation>