Finance Act (Northern Ireland) 1968

1968 CHAPTER 17

An Act to amend the law relating to estate duty, stamp duty and certain duties of excise (including excise duties on mechanically-propelled vehicles and on pool and general betting); to provide for relief from selective employment tax by way of further and increased payments to certain employers; to confirm and give effect to an agreement between the Ministry of Finance and the Treasury of the United Kingdom relating to certain social and allied services; and to make further provision in connection with finance.

[4th July 1968]

Part I (ss. 1 — 5)—Estate Duty

Part II — S. 6 amends s. 11 of 1954 c. 23 (NI). S. 7 rep. by 1973 NI 18. S. 8 rep. by 1970 c. 21 (NI)

Part III (ss. 9, 10) rep. by 1969 c. 18 (NI); 1972 c. 10 (NI)

Part IV (ss. 11 — 17) rep. by 1972 c. 11 (NI)

Part V (ss. 18, 19) rep. by 1972 NI 9; 1972 NI 11

PART VI N.I. MISCELLANEOUS AND GENERAL

S. 20 rep. by 1971 c. 27 (NI)

S. 21 amends s. 14(7) of 1966 c. 21 (NI)

S. 22 rep. by 1976 c. 40

S. 23, with Schedule 6, effects repeals

24 Short title and construction. N.I.

(1) This Act may be cited as the Finance Act (Northern Ireland) 1968.

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 NI 11

N.I.

Schedule 1 — Estate Duty

N.I.

Schedule 2 rep. by 1972 c. 10 (NI)

N.I.

Schedule 3 rep. by 1972 c. 11 (NI)

N.I.

Schedule 4 rep. by 1972 NI 11

N.I.

Schedule 5 rep. by 1971 c. 27 (NI)

N.I.

Schedule 6— Repeals