Finance Act (Northern Ireland) 1944
1944 Chapter 22
An Act to amend the law relating to death duties, stamp duty, entertainments duty and certain excise licences, and to make further provision in connection with finance.
Ss.1‐3—Death Duties
Stamp Duty
S.4 rep. by 1963 c.22 (NI)
5Exemption of certain assignments by seamen from stamp duty.
Stamp duty shall not be charged, and shall be deemed never to have been chargeable, in Northern Ireland on any assignment rendered valid by Regulation forty-seven D of the Defence (General) Regulations, 1939 M1 (which relates to assignments of wages in payment of contributions to certain bodies representing the interests of or providing benefits for seamen).
6Exemption from stamp duty on instruments for carrying into effect certain naval purposes.
All contracts, conveyances and other documents to which an exemption from stamp duty would apply by virtue of section forty-six of the Finance Act, 1944 M2, if that section extended to Northen Ireland, shall be exempted from stamp duty payable in Northern Ireland.
S.7 rep. by 1949 c.23 (NI)
S.8 rep. by 1971 c.13 (NI)
Supplemental
S.9 rep. in pt. by 1949 c.15 (NI); 1954 c.33 (NI); residue—Death Duties
10Short title.
This Act may be cited as the Finance Act (Northern Ireland), 1944.
Schedule - Death Duties