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FINANCE ACT (NORTHERN IRELAND) 1936

FINANCE ACT (NORTHERN IRELAND) 1936 - LONG TITLE

An Act to grant a duty of excise upon certain licences; to amend
the law relating to certain other duties of excise and death
duties; to require the delivery to the Ministry of Finance of
particulars as to transfers and lettings of land and for that
purpose to amend the law relating to stamp duty; and to make
further provision with respect to summary proceedings in revenue
cases.
[12th November 1936]
Ss. 13 rep. by 1938 c.16 (NI) s.3(1); 1949 c.15 (NI) s.16 sch.4
Pt.IV; 1952 c.44 s.320 sch.12 Pt.II. Ss.48Death Duties

Presentation of particulars to Ministry of Finance in cases of
transfers and lettings of land.

FINANCE ACT (NORTHERN IRELAND) 1936 - SECT 9

9.(1) On the occasion of any transfer on sale of the fee simple
of any land or of any interest in land or on the grant of a
lease of any land, it shall be the duty of the person specified
in sub-section (2) of this section to produce to the Ministry of
Finance the instrument by means of which the transfer or the grant
is effected or agreed to be effected, and to comply with such one
of the following requirements as he may elect to comply with,
namely:

(a)to deliver with the instrument reasonable particulars thereof in a
form to be prescribed by regulations made by the said Ministry; or

(b)to deposit with the said Ministry a copy of the instrument; or

(c)to allow the instrument to be retained by the said Ministry, for
such period and under such conditions as may be prescribed by
regulations made as aforesaid.

Where a copy of the instrument is deposited with the said Ministry,
or the said Ministry is allowed to retain the instrument, the said
Ministry may abstract therefrom particulars corresponding with the
particulars set out in the form prescribed as aforesaid.

Any person producing an instrument to the Ministry of Finance for
the purposes of this sub-section who does not comply with the
requirements of paragraph (a) or paragraph (b) thereof shall be
deemed to have elected to comply with the requirements of paragraph
(c) thereof.

Any particulars delivered to the Ministry of Finance, or abstracted
by the said Ministry, under this sub-section shall be available for
use by the said Ministry for the purpose of its powers in
connection with... taxes, or by the Commissioner of Valuation for
the purpose of [ the Rates (Northern Ireland) Order 1977].

(2) The transferee, in the case of a transfer on sale, and the
lessor, in the case of the grant of a lease, shall be the person
upon whom the duty of producing an instrument to the Ministry of
Finance for the purposes of sub-section (1) of this section is
imposed:

Provided that if there is a written agreement or undertaking by the
transferor or lessee (as the case may be) that he will be
responsible for presenting the instrument for stamping under the
provisions of the Stamp Act, 1891, then it shall be the duty of
such transferor or lessee to produce the instrument for the purposes
of the said sub-section.

(3) Any instrument to which this section applies shall not, for the
purposes of section fourteen of the Stamp Act, 1891, and
notwithstanding anything in section twelve of that Act, be deemed to
be duly stamped unless it is stamped with a stamp denoting that
the requirements of this section have been complied with.

(4) If any person upon whom the duty of producing an instrument to
the Ministry of Finance is imposed by sub-section (1) of this
section fails to do so within thirty days after the execution of
the instrument, or, in the case of an instrument first executed at
any place outside Northern Ireland, after the instrument is first
received in Northern Ireland, or fails to comply with the
requirements of the said sub-section, such person shall be liable on
summary conviction to a fine not exceeding ten pounds.

(5) The Ministry of Finance may, in its discretion, mitigate or
remit any fine incurred under this section, or stay or compound any
proceedings for the recovery thereof.

(6) The Ministry of Finance may by regulations provide from time to
time for the exemption of any particular class or classes of
instrument from the requirements mentioned in sub-section (1) of this
section, and an instrument of any such class shall be deemed to
have been duly stamped under the provisions of this section.

The said Ministry may by regulations prescribe the conditions under
which there may be made available at the hearing of an appeal
against a valuation under [ the Rates (Northern Ireland) Order
1977], any particulars which have been delivered to, or abstracted
by, the said Ministry under sub-section (1) of this section, and
which the Commissioner of Valuation proposes to use on that appeal.

(7) In this section the expression "land" includes houses and other
buildings, and the expresssion "grant of a lease" includes any
agreement, guarantee or other transaction effected by an instrument
which, under the Stamp Act, 1891, or any other enactment, is
chargeable with duty as a lease.

(8) This section shall apply to instruments executed after the first
day of December, nineteen hundred and thirty-six.

Summary proceedings in revenue cases.

FINANCE ACT (NORTHERN IRELAND) 1936 - SECT 10

10.(1) The Summary Jurisdiction Acts (Northern Ireland) shall,
notwithstanding any special provisions to the contrary contained in
any enactment relating to His Majesty's revenue consisting of
transferred taxes, apply to all informations, complaints and other
summary proceedings under or by virtue of any such enactment.

Subs.(2) rep. by SLR (NI) 1954

Interpretation.

FINANCE ACT (NORTHERN IRELAND) 1936 - SECT 11

11.(1) In this Act, unless the context otherwise requires, the
following expressions have the meanings hereby assigned to them, that
is to say:

Definition rep. by 1972 NI16 art.63(3) sch.19

"Transferred taxes" means duties and taxes in respect of the
imposing, charging, levying and collection of which the Parliament of
Northern Ireland has, under section twenty-one of the Government of
Ireland Act, 1920, power to make laws.

Subs.(2)(3) rep. by 1954 c.33 (NI) s.48(1) sch.

FINANCE ACT (NORTHERN IRELAND) 1936 - SECT 12
Short title.

12. This Act may be cited as the Finance Act (Northern Ireland),
1936.