http://www.legislation.gov.uk/id/apni/1949/15/part/V

http://www.legislation.gov.uk/apni/1949/15/paragraph/p7

Finance Act (Northern Ireland) 1949

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.