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FINANCE ACT (NORTHERN IRELAND) 1957

FINANCE ACT (NORTHERN IRELAND) 1957 - LONG TITLE

An Act to amend the law relating to estate duty; to provide an
alternative method of appealing against the assessment of stamp duty
where the only question in dispute is the value of land; to made
further and better provision for the recovery of mineral rights duty
and of penalties incurred in connection therewith; to alter the law
with respect to entertainments duty; to impose an excise duty on
certain television licences; to amend the law relating to the duties
aforesaid; and to make further provision in connection with finance.
[29th July 1957]
Part I (ss.1,2)Estate Duty

Appeals against assessments of stamp duty where value of land is in
dispute.

FINANCE ACT (NORTHERN IRELAND) 1957 - SECT 3

3. Without prejudice to any other mode of appeal any person
dissatisfied with an assessment made by the Ministry of Finance (in
this Part referred to as "the Ministry") under section twelve of
the Stamp Act, 1891, may, where the only question in dispute is a
question of the value of any land, appeal against that assessment
in the manner prescribed by sections thirty-three ... of the Finance
(190910) Act, 1910; and so much of Part I of that Act as relates
to appeals shall have effect accordingly.

Ss.4,5 rep. by 1967 c.20 (NI) s.20 sch.3 Pt.II

Short title.

FINANCE ACT (NORTHERN IRELAND) 1957 - SECT 10

10.(1) This Act may be cited as the Finance Act (Northern Ireland),
1957.

Subs.(2)Estate Duty


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URL: http://www.bailii.org/nie/legis/num_act/fai1957226.txt