Recreational Charities Act (Northern Ireland) 1958

2 Savings and other provisions as to past transactions. N.I.

(1) Nothing in this Act shall be taken to restrict the purposes which are to be regarded as charitable independently of this Act.

(2) Nothing in this Act—

(a) shall apply to make charitable any trust, or validate any disposition, of property if before the seventeenth day of December, nineteen hundred and fifty-seven, that property or any property representing or forming part or it, or any income arising from any such property, has been paid or conveyed to, or applied for the benefit of, the persons entitled by reason of the invalidity of the trust or disposition; or

(b) shall affect any order or judgment made or given (whether before or after the passing of this Act) in legal proceedings begun before that day; or

(c) shall require anything properly done before that day, or anything done or to be done in pursuance of a contract entered into before that day, to be treated for any purpose as wrongful or ineffectual.

(3) Except as provided by sub-section (4), nothing in this Act shall require anything to be treated for the purposes of any enactment as having been charitable at a time before the date of the passing of this Act, so as to invalidate anything done or any determination given before that date.

(4) As respects stamp duty on any instrument executed before the date of the passing of this Act, this Act shall not require anything to be treated as having been charitable for the purposes of section eight of the Finance Act (Northern Ireland), 1952 M1 (which excepted instruments in favour of charities and others from certain increases of stamp duty under the Finance Act (Northern Ireland), 1947 M2 ), unless it would have been so treated in accordance with the practice applied by the Ministry of Finance, for the purposes of the said section eight, immediately before the eighteenth day of December, nineteen hundred and fifty-two; but subject to that and to paragraphs ( a) and ( b) of sub-section (2), where more stamp duty has been paid on an instrument executed on or after the said eighteenth day of December and before the date of the passing of this Act than ought to have been paid having regard to section one, the provisions of sections ten and eleven of the Stamp Duties Management Act, 1891 M3 , shall apply as if a stamp of greater value than was necessary had been inadvertently used for the instrument, and relief may be given accordingly, and may be so given notwithstanding that, in accordance with the provisions of section twelve of the Stamp Act, 1891 M4 , the instrument had been stamped before the passing of this Act with a particular stamp denoting that it was duly stamped.

An application for relief under the said section ten as applied by this sub-section may be made at any time within two years from the date of the passing of this Act, notwithstanding that it is made outside the time limited by that section.

Marginal Citations

M1 1952 c. 13

M2 1947 c. 15

M3 1891 c. 38

M4 1891 c. 39