http://www.legislation.gov.uk/apni/1949/15/part/1
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.
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Statute Law Database
2011-05-26
2006-01-01
Part I (ss.1‐7)—Death Duties