Part I (ss. 1, 2)—Estate Duty

PART IIStamp Duties

S. 3 rep. by 1970 c. 21 (NI)

S. 4 rep. by 1986 c. 41

5Visiting forces and allied headquarters (stamp duty exemptions).

1

Sub-sections (2) to (4) shall have effect with a view to conferring exemptions from stamp duty (corresponding to exemptions applicable in the case of Her Majesty's forces) in relation to any visiting force of a designated country, and in those sub-sections “a force” means any such visiting force as aforesaid.

2

There shall be exempted from all stamp duties any contract, conveyance or other document made with a view to building or enlarging barracks or camps for a force, or to facilitating the training in the United Kingdom of a force, or to promoting the health or efficiency of a force.

Subs. (3)(4) rep. by 1970 c. 21 (NI)

5

Sub-sections (2) to (4) shall have effect in relation to any designated allied headquarters as if—

a

the headquarters were a visiting force of a designated country;

b

the members of that force consisted of such of the persons serving at or attached to the headquarters as are members of the armed forces of a designated country;

c

the references to the country to which a force belongs included both any designated allied headquarters and, in relation to any such person as aforesaid, the country of whose armed forces he is a member.

6

For the purposes of this section the expressions “allied headquarters”, “designated” and “visiting force” have the same meanings as those assigned to them by sub-section (6) of section seventy-four of the Finance Act, 1960 [1960 c.44] , for the purposes of that section.

Part III (ss. 6 — 8) rep. by 1965 c. 16 (NI); 1972 c. 10 (NI)

Part IV (ss. 9 — 11) rep. by 1964 c. 24 (NI); 1972 c. 11 (NI)

PART VMiscellaneous and General

S. 12 rep. by 1986 NI 19

S. 13 rep. by 1976 c. 40

S. 14 rep. by 1970 c. 21 (NI); SLR 1973

15Short title and construction.

1

This Act may be cited as the Finance Act (Northern Ireland), 1961.

Subs. (2)—Estate Duty

3

Part II shall be construed as one with the Stamp Act, 1891 [1891 c.39] .

Subs. (4) rep. by 1972 c. 10 (NI)

Subs. (5) rep. by 1972 c. 11 (NI)