FINANCE ACT (NORTHERN IRELAND) 1963 - SECT 14 Miscellaneous exemptions.

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FINANCE ACT (NORTHERN IRELAND) 1963 - SECT 14

Miscellaneous exemptions.

14.(1) Any instrument which is exempt from duty under the heading set out in
section 8(1) by virtue of exemption 3 in that heading, or would be so exempt
if it were otherwise chargeable under that heading, shall be exempt from stamp
duty under or by reference to the heading "Conveyance or Transfer on sale" in
Schedule 1 to the Stamp Act 1891.

(2) In Part III of the Finance (No. 2) Act (Northern Ireland) 1946, and in
section 3 of the Finance Act (Northern Ireland) 1962, the references to a unit
trust scheme shall be deemed not to include references to any unit trust
scheme the units in which are, under the terms of the trust instrument
relating to the scheme, required to be held only by bodies of persons
established for charitable purposes only or trustees of trusts so established.

S.15 rep. by 1967 c.20 (NI) s.20 sch.3 Pt.I; 1973 NI 18 art.16 sch.4

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Northern Irish Legislation

FINANCE ACT (NORTHERN IRELAND) 1963 - SECT 14