[Home] [Databases] [World Law] [Search] [Feedback]
	Northern Irish Legislation
You are here:  BAILII >> Databases >> Northern Irish Legislation >> FINANCE ACT (NORTHERN IRELAND) 1931

[Index] [Table] [Search] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

FINANCE ACT (NORTHERN IRELAND) 1931 - SECT 3

3. An instrument guaranteeing the payment of the rent reserved on any letting
of lands or tenements (in this section referred to as a "guarantee") shall be
charged with the same stamp duty as if it were a lease:

Provided that where the Ministry of Finance is satisfied that lease duty has
been duly paid upon some instrument relating to the same letting as that to
which a guarantee relates, such guarantee shall be charged only with such
duty, other than lease duty, as it may be liable to.

S.4 rep. by 1973 NI18 art.16 sch.4. S.5 rep. by 1954 c.17 (NI) s.28(1) sch.7.
Ss.69 rep. by 1950 c.3 (NI) s.38(2) sch.4 Pt.II

Short title.

© 1931 Crown Copyright

BAILII: Copyright Policy | Disclaimers | Privacy Policy | Feedback
URL: http://www.bailii.org/nie/legis/num_act/fai1931226/s3.html