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FINANCE (NO. 2) ACT (NORTHERN IRELAND) 1942

FINANCE (NO. 2) ACT (NORTHERN IRELAND) 1942 - LONG TITLE

An Act to amend the law relating to stamp duty on certain
conveyances or transfers operating as voluntary dispositions and to
the obligations imposed upon officers having functions with regard to
taxes under the care and management of the Ministry of Finance.{1}
[24th November 1942]
Amendment of s.74 of Finance (190910) Act, 1910, as to stamp duty
on gifts inter vivos.

FINANCE (NO. 2) ACT (NORTHERN IRELAND) 1942 - SECT 1

1. Sub-section (2) of section seventy-four of the Finance (1909-10)
Act, 1910, which

(a)provides that the Ministry of Finance may be required to express
its opinion as to the stamp requisite for any conveyance or
transfer operating as a voluntary disposition inter vivos: and

(b)provides that no such conveyance or transfer is to be deemed to
be duly stamped unless the said Ministry has so expressed its
opinion thereon,

S.2 rep. by 1976 c.40 s.132 sch.15 Pt.VII. S.3 rep. by 1954 c.33
(NI) s.48(1) sch.

FINANCE (NO. 2) ACT (NORTHERN IRELAND) 1942 - SECT 4
Short title.

4. This Act may be cited as the Finance (No. 2) Act (Northern
Ireland), 1942.