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Part I (ss. 1‐4)—Estate Duty

PART IIN.I.STAMP DUTIES

5Stamp duty: abolition of duty on bonds, mortgages etc.N.I.

Subs. (1) rep. with saving by 1999 c. 16

(2)Subject to section 4 of the said Act of 1891 (separate charges on instruments containing or relating to several distinct matters)F1..., any instrument which, but for subsection (1), would be chargeable with duty under a heading mentioned in that subsection shall not be chargeable with duty under any other heading in the said Schedule 1.

Subs. (3) rep. with saving by 1999 c. 16

(4)This section shall have effect as from 1st August 1971.

Part III (s. 6) rep. by 1972 c. 10 (NI)

Part IV (s. 7) rep. by 1972 c. 11 (NI)

PART VN.I.MISCELLANEOUS

N.I.Health Service Agreement

8Confirmation of scheduled health service agreement.N.I.

(1)Confirmation is hereby given to the agreement between the Treasury of the United Kingdom and the Ministry of Finance for Northern Ireland set out in Schedule 2 (an agreement which, if confirmed by Acts of the Parliaments of the United KingdomF2 and Northern Ireland, supersedes as from 1st April 1971 an earlier agreement as amended).

(2)Any sums which, by virtue of the scheduled agreement hereby confirmed, are payable from the Exchequer of Northern Ireland to the Consolidated Fund of the United Kingdom shall be charged on and paid out of the Consolidated Fund of Northern Ireland.

N.I.General

S. 9, with Schedule 3, effects repeals

10Short title and construction.N.I.

(1)This Act may be cited as the Finance Act (Northern Ireland) 1971.

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)