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					<dc:identifier>http://www.legislation.gov.uk/apni/1959/9</dc:identifier><dc:title>Finance Act (Northern Ireland) 1959</dc:title><dc:description>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.</dc:description><dc:type>text</dc:type><dc:format>text/xml</dc:format><dc:language>en</dc:language><dc:publisher>Statute Law Database</dc:publisher><dc:modified>2011-05-26</dc:modified><dct:valid>2006-01-01</dct:valid>
					
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					<ukm:PrimaryMetadata><ukm:DocumentClassification><ukm:DocumentCategory Value="primary"/><ukm:DocumentMainType Value="NorthernIrelandParliamentAct"/><ukm:DocumentStatus Value="revised"/></ukm:DocumentClassification><ukm:Year Value="1959"/><ukm:Number Value="9"/><ukm:EnactmentDate Date="1959-07-09"/></ukm:PrimaryMetadata>
					

                    
									 
					
					
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				</ukm:Metadata><Primary><PrimaryPrelims DocumentURI="http://www.legislation.gov.uk/apni/1959/9/introduction" IdURI="http://www.legislation.gov.uk/id/apni/1959/9/introduction" RestrictStartDate="2006-01-01"><Title>Finance Act (Northern Ireland) 1959</Title><Number>1959 Chapter 9</Number><LongTitle>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.</LongTitle><DateOfEnactment><DateText>[9th July 1959]</DateText></DateOfEnactment></PrimaryPrelims><Body DocumentURI="http://www.legislation.gov.uk/apni/1959/9/body" IdURI="http://www.legislation.gov.uk/id/apni/1959/9/body" NumberOfProvisions="2" RestrictStartDate="2006-01-01"><Part DocumentURI="http://www.legislation.gov.uk/apni/1959/9/part/1" IdURI="http://www.legislation.gov.uk/id/apni/1959/9/part/1" RestrictStartDate="2006-01-01" id="part-1"><Title/><P DocumentURI="http://www.legislation.gov.uk/apni/1959/9/paragraph/p1" IdURI="http://www.legislation.gov.uk/id/apni/1959/9/paragraph/p1" RestrictStartDate="2006-01-01" id="paragraph-p1"><Text><Emphasis>Part I (ss. 1‐4)—Estate Duty</Emphasis></Text></P></Part><Part DocumentURI="http://www.legislation.gov.uk/apni/1959/9/part/II" IdURI="http://www.legislation.gov.uk/id/apni/1959/9/part/II" NumberOfProvisions="1" RestrictStartDate="2006-01-01" id="part-II"><Number>PART II</Number><Title>Stamp Duties</Title><P1group RestrictStartDate="2006-01-01"><Title>Stamp duty on policies of insurance.</Title><P1 DocumentURI="http://www.legislation.gov.uk/apni/1959/9/section/5" IdURI="http://www.legislation.gov.uk/id/apni/1959/9/section/5" id="section-5"><Pnumber>5</Pnumber><P1para><BlockText><Text><Emphasis> Subs. (1)-(3) rep. by 1970 c. 21 (<Acronym Expansion="Northern Ireland">NI</Acronym>)</Emphasis></Text></BlockText><P2 DocumentURI="http://www.legislation.gov.uk/apni/1959/9/section/5/4" IdURI="http://www.legislation.gov.uk/id/apni/1959/9/section/5/4" id="section-5-4"><Pnumber>4</Pnumber><P2para><Text><CommentaryRef Ref="c1155084"/>...</Text><UnorderedList Decoration="none"><ListItem><Para><Text><Emphasis>Paras. (a)(b) rep. by SLR 1973</Emphasis></Text></Para></ListItem><ListItem><Para><Text><Emphasis>Para. (c) rep. by 1970 c. 21 (NI)</Emphasis></Text></Para></ListItem></UnorderedList><Text>…<CommentaryRef Ref="c1155085"/><CommentaryRef Ref="c1155084"/>...</Text></P2para><P2para><Text><Emphasis>Subs. (5) rep. by SLR 1973</Emphasis></Text></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/apni/1959/9/section/5/6" IdURI="http://www.legislation.gov.uk/id/apni/1959/9/section/5/6" id="section-5-6"><Pnumber>6</Pnumber><P2para><Text>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 <MarginNoteRef Ref="m00001"/>, 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 <MarginNoteRef Ref="m00002"/>.</Text></P2para><P2para><Text><Emphasis>Subs. (7) rep. by SLR 1973</Emphasis></Text></P2para></P2></P1para></P1></P1group><P DocumentURI="http://www.legislation.gov.uk/apni/1959/9/paragraph/p3" IdURI="http://www.legislation.gov.uk/id/apni/1959/9/paragraph/p3" RestrictStartDate="2006-01-01" id="paragraph-p3"><Text><Emphasis>Ss. 6, 7 rep. by 1971 c. 27 (NI)</Emphasis></Text></P></Part><Part DocumentURI="http://www.legislation.gov.uk/apni/1959/9/part/3" IdURI="http://www.legislation.gov.uk/id/apni/1959/9/part/3" RestrictStartDate="2006-01-01" id="part-3"><Title/><P><Text><Emphasis>Part III (ss. 8 - 11) rep. by 1961 c. 10 (NI); 1972 c. 10 (NI) 

</Emphasis></Text></P></Part><Part DocumentURI="http://www.legislation.gov.uk/apni/1959/9/part/4" IdURI="http://www.legislation.gov.uk/id/apni/1959/9/part/4" RestrictStartDate="2006-01-01" id="part-4"><Title/><P><Text><Emphasis>Part IV (ss. 12—16) rep. by 1967 c. 20 (NI); 1971 c. 13 (NI); 1979 c. 4 

</Emphasis></Text></P></Part><Part DocumentURI="http://www.legislation.gov.uk/apni/1959/9/part/V" IdURI="http://www.legislation.gov.uk/id/apni/1959/9/part/V" NumberOfProvisions="1" RestrictStartDate="2006-01-01" id="part-V"><Number>PART V</Number><Title>General</Title><P DocumentURI="http://www.legislation.gov.uk/apni/1959/9/paragraph/p6" IdURI="http://www.legislation.gov.uk/id/apni/1959/9/paragraph/p6" RestrictStartDate="2006-01-01" id="paragraph-p6"><Text><Emphasis>S. 17, with Schedule 3, effects repeals</Emphasis></Text></P><P1group RestrictStartDate="2006-01-01"><Title>Short title and construction.</Title><P1 DocumentURI="http://www.legislation.gov.uk/apni/1959/9/section/18" IdURI="http://www.legislation.gov.uk/id/apni/1959/9/section/18" id="section-18"><Pnumber>18</Pnumber><P1para><P2 DocumentURI="http://www.legislation.gov.uk/apni/1959/9/section/18/1" IdURI="http://www.legislation.gov.uk/id/apni/1959/9/section/18/1" id="section-18-1"><Pnumber>1</Pnumber><P2para><Text>This Act may be cited as the Finance Act (Northern Ireland), 1959.</Text></P2para><P2para><Text><Emphasis>Subs. (2)—Estate Duty</Emphasis></Text></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/apni/1959/9/section/18/3" IdURI="http://www.legislation.gov.uk/id/apni/1959/9/section/18/3" id="section-18-3"><Pnumber>3</Pnumber><P2para><Text>Part II shall be construed as one with the Stamp Act, 1891 <MarginNoteRef Ref="m00003"/>.</Text></P2para><P2para><Text><Emphasis>Subs. (4) rep. by 1972 c. 10 (NI)</Emphasis></Text></P2para><P2para><Text><Emphasis>Subs. (5) rep. by 1979 c. 4</Emphasis></Text></P2para></P2></P1para></P1></P1group></Part></Body><Schedules RestrictStartDate="2006-01-01"><Schedule DocumentURI="http://www.legislation.gov.uk/apni/1959/9/schedule/n1" IdURI="http://www.legislation.gov.uk/id/apni/1959/9/schedule/n1" RestrictStartDate="2006-01-01" id="schedule-n1"><Number/><ScheduleBody><P><Text><Emphasis>First Schedule rep. by 1969 c. 18 (NI); 1972 c. 10 (NI) 

</Emphasis></Text></P></ScheduleBody></Schedule><Schedule DocumentURI="http://www.legislation.gov.uk/apni/1959/9/schedule/n2" IdURI="http://www.legislation.gov.uk/id/apni/1959/9/schedule/n2" RestrictStartDate="2006-01-01" id="schedule-n2"><Number/><ScheduleBody><P><Text><Emphasis>Second Schedule rep. by 1971 c. 13 (NI) </Emphasis></Text></P></ScheduleBody></Schedule><Schedule DocumentURI="http://www.legislation.gov.uk/apni/1959/9/schedule/n3" IdURI="http://www.legislation.gov.uk/id/apni/1959/9/schedule/n3" RestrictStartDate="2006-01-01" id="schedule-n3"><Number/><ScheduleBody><P><Text><Emphasis>Third Schedule  — Repeals 

</Emphasis></Text></P></ScheduleBody></Schedule></Schedules></Primary><MarginNotes><MarginNote id="m00001"><Para><Text>1894 c.60</Text></Para></MarginNote><MarginNote id="m00002"><Para><Text>1906 c.41</Text></Para></MarginNote><MarginNote id="m00003"><Para><Text>1891 c.39</Text></Para></MarginNote></MarginNotes><Commentaries><Commentary id="c1155084" Type="F"><Para><Text><Citation URI="http://www.legislation.gov.uk/id/ukpga/1989/26" id="c00001" Year="1989" Class="UnitedKingdomPublicGeneralAct" Number="26">1989 c. 26</Citation></Text></Para></Commentary><Commentary id="c1155085" Type="F"><Para><Text>SL(R) 1976</Text></Para></Commentary></Commentaries></Legislation>