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FINANCE ACT (NORTHERN IRELAND) 1963 - SECT 13



13. For the purposes of section 74(5) of the Finance (1909-10) Act 1910 (stamp
duty on conveyances and transfers not for valuable consideration) marriage
shall not be deemed to be the consideration for a conveyance or transfer
except in so far as the conveyance or transfer is a disposition such as, in
the case of a person dying after the commencement of this Part, would be
treated for estate duty purposes as a gift made in consideration of marriage.


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© 1963 Crown Copyright

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