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Finance Act (Northern Ireland) 1961

1961 CHAPTER 10

An Act to amend the law relating to estate duty, stamp duties and certain duties of excise (including duties on mechanically-propelled vehicles, entertainments duty and pool betting duty); to impose an excise duty on certain advertisements inserted for payment in television programmes; to provide for the making of certain payments from the Terminable Revenues Sinking Fund to the Exchequer; and to make further provision in connection with finance.

[11th July 1961]

Part I (ss. 1, 2)—Estate Duty

PART IIN.I.Stamp Duties

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

S. 4 rep. by 1986 c. 41

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

(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 VN.I.Miscellaneous 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.N.I.

(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)


First Schedule rep. by 1965 c. 16 (NI); 1970 c. 10 (NI)


Second Schedule rep. by 1964 c. 24 (NI)


Third Schedule rep. by SLR 1973