FINANCE ACT (NORTHERN IRELAND) 1971 - SECT 10 Short title and construction.

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FINANCE ACT (NORTHERN IRELAND) 1971 - SECT 10

Short title and construction.

10.(1) This Act may be cited as the Finance Act (Northern Ireland) 1971.

Subs.(2)Estate Duty

(3) Part II shall be construed as one with the Stamp Act 1891.

Subs.(4) rep. by 1972 c.10 (NI) s.37(4) sch.10

Schedule 1Estate Duty

The Commissioners of Her Majesty's Treasury and the Ministry of Finance for
Northern Ireland, with a view to assimilating the burdens on the Consolidated
Fund of the United Kingdom and the Exchequer of Northern Ireland in respect of
health services, have entered into the following Agreement, which supersedes
as from 1st April 1971 the Agreement of 11th February 1949 set out in the
Schedule to the Social Services (Northern Ireland Agreement) Act 1949, as
amended by the Agreement of 28th February 1968 set out in Schedule 19 to the
Finance Act 1968.

1.(1) There shall be ascertained in respect of each financial year during
which this Agreement is in operation the total net cost in Great Britain and
in Northern Ireland under the National Health Service Act 1946 and the
National Health Service (Scotland) Act 1947, as they may be amended from time
to time, and the corresponding enactments in Northern Ireland.

(2) The net cost under paragraph (1) above shall be the actual cost as
certified annually by the Commissioners of Her Majesty's Treasury as respects
the services in Great Britain and by the Ministry of Finance for Northern
Ireland as respects the services in Northern Ireland.

(3) The net cost under paragraph (1) above of services in Northern Ireland
shall, in relation to the net cost of the corresponding services in Great
Britain, be determined subject to such adjustments, if any, as may be
necessary to take account, from time to time, of any differences between
methods of administration in Great Britain and in Northern Ireland.

2.(1) If in respect of any financial year the total net cost in Northern
Ireland under article 1 of this Agreement is less than 2 per cent. of the
total net cost in Great Britain and Northern Ireland, there shall be paid from
the Exchequer of Northern Ireland to the Consolidated Fund of the United
Kingdom a contribution equal to 90 per cent. of the amount by which the said
net cost in Northern Ireland is less than the said 2 per cent.

(2) If in respect of any financial year the total net cost in Northern Ireland
under article 1 of this Agreement exceeds 2 per cent. of the total net cost in
Great Britain and Northern Ireland, there shall be paid to the Exchequer of
Northern Ireland out of the Consolidated Fund of the United Kingdom a
contribution equal to 90 per cent. of the amount by which the said net cost in
Northern Ireland exceeds the said 2 per cent.

3. It is hereby agreed that, subject to such differences as may from time to
time exist between the methods of administration in Great Britain and in
Northern Ireland of the services covered by this Agreement, the Government of
Northern Ireland undertakes to keep the scale and standard of comprehensive
health services in Northern Ireland in general conformity with the scale and
standard of such services in Great Britain, and to ensure that the rates of
remuneration of persons employed in such services in Northern Ireland
correspond as nearly as may be with the rates for such services obtaining in
Great Britain.

4. Payments on account of such contributions as may ultimately be found to be
due under article 2 of this Agreement from the Exchequer of Northern Ireland
or from the Consolidated Fund of the United Kingdom shall be made of such
amounts and at such times as may be agreed between the Commissioners of Her
Majesty's Treasury and the Ministry of Finance for Northern Ireland.

5. Any question arising under this Agreement, whether as to the amount of any
adjustments necessary in the determination of net costs in Great Britain and
in Northern Ireland for the purposes of article 1 of this Agreement, or of any
contribution payable under article 2, or otherwise, shall, in default of
agreement between the Commissioners of Her Majesty's Treasury and the Ministry
of Finance for Northern Ireland, be determined by the Joint Exchequer Board,
whose decision shall be final.

6. This Agreement shall not come into operation until confirmed by Acts of the
Parliaments of the United Kingdom and Northern Ireland respectively, but upon
being so confirmed shall have effect as from 1st April 1971.

In Witness whereof Walter Clegg and Hector Munro two of the Commissioners of
Her Majesty's Treasury have hereunto set their hands and seals and the
Official Seal of the Ministry of Finance for Northern Ireland has been
hereunto affixed this 14th day of April 1971.

[Signed and sealed by Commissioners and Official Seal of M/Fin. affixed]

Schedule 3Repeals

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Northern Irish Legislation

FINANCE ACT (NORTHERN IRELAND) 1971 - SECT 10