FINANCE ACT (NORTHERN IRELAND) 1962 - SECT 5 Exemption of certain instruments made under the Transport Act 1962.

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FINANCE ACT (NORTHERN IRELAND) 1962 - SECT 5

Exemption of certain instruments made under the Transport Act 1962.

5. Stamp duty shall not be chargeable on any instrument which is certified to
the Ministry of Finance by the British Transport Commission or any of the
Boards mentioned in section 1(1) of the Transport Act 1962 as having been made
or executed in pursuance of paragraph 1 of Schedule 6 to that Act, so,
however, that no such instrument shall be deemed to be duly stamped unless
either it is stamped with the duty to which it would, but for this section, be
liable or it has , in accordance with the provisions of section 12 of the
Stamp Act 1891, been stamped with a particular stamp denoting that it is not
chargeable with any duty or that it is duly stamped.

Part III (s.6) rep. by 1972 c.10 (NI) s.37(4) sch.10 Pt.I

S.7 rep. by SLR 1973. S.8, with Schedule, effects repeals

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Northern Irish Legislation

FINANCE ACT (NORTHERN IRELAND) 1962 - SECT 5