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Finance Act (Northern Ireland) 1962
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PART IIN.I.Stamp Duties.
S. 3 rep. by 1988 c. 39
S. 4 rep. by 1970 c. 21 (NI)
5Exemption of certain instruments made under the Transport Act 1962.N.I.
Stamp duty shall not be chargeable on any instrument which is certified to the Ministry of FinanceF1 by the British Transport Commission or any of the Boards mentioned in section 1(1) of the Transport Act 1962 M1 as having been made or executed in pursuance of paragraph 1 of Schedule 6 to that Act, so, however, that no such instrument shall be deemed to be duly stamped unless either it is stamped with the duty to which it would, but for this section, be liable or it has , in accordance with the provisions of section 12 of the Stamp Act 1891 M2, been stamped with a particular stamp denoting that it is not chargeable with any duty or that it is duly stamped.
F1Functions transf. to Commrs. of Inland Revenue, SI 1973/2163
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