Finance Act (Northern Ireland) 1959
An Act to amend the law relating to estate duty, stamp duties and certain duties of excise (including duties on mechanically-propelled vehicles and on licences for the sale of intoxicating liquor); to make further provision with respect to charges leviable under section three of the Intoxicating Liquor Act (Northern Ireland), 1923; to require, and impose an excise duty on, licences authorising the supply of intoxicating liquor in the premises of registered clubs; and to make further provision in connection with finance.
Part I (ss. 1‐4)—Estate Duty
PART IIStamp Duties
5Stamp duty on policies of insurance.
Subs. (1)-(3) rep. by 1970 c. 21 (NI)
(4)
(6)
Notwithstanding the repeal of section ninety-three of the Stamp Act, 1891, a contract for such insurance as is mentioned in section five hundred and six of the Merchant Shipping Act, 1894 M1, shall continue to be admissible in evidence although not embodied in a marine policy as required by section twenty-two of the Marine Insurance Act, 1906 M2.
Subs. (7) rep. by SLR 1973
Ss. 6, 7 rep. by 1971 c. 27 (NI)
Part III (ss. 8 - 11) rep. by 1961 c. 10 (NI); 1972 c. 10 (NI)
Part IV (ss. 12—16) rep. by 1967 c. 20 (NI); 1971 c. 13 (NI); 1979 c. 4
PART VGeneral
S. 17, with Schedule 3, effects repeals
18Short title and construction.
(1)
This Act may be cited as the Finance Act (Northern Ireland), 1959.
Subs. (2)—Estate Duty
(3)
Part II shall be construed as one with the Stamp Act, 1891 M3.
Subs. (4) rep. by 1972 c. 10 (NI)
Subs. (5) rep. by 1979 c. 4
First Schedule rep. by 1969 c. 18 (NI); 1972 c. 10 (NI)
Second Schedule rep. by 1971 c. 13 (NI)
Third Schedule — Repeals