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	Statutes of Northern Ireland
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FINANCE ACT (NORTHERN IRELAND) 1958

FINANCE ACT (NORTHERN IRELAND) 1958 - LONG TITLE

An Act to amend the law relating to death duties, stamp duties,
entertainments duty and excise duties on mechanically-propelled
vehicles, and to make further provision in connection with finance.
[29th July 1958]
Part I (ss.16)Death Duties

FINANCE ACT (NORTHERN IRELAND) 1958 - SECT 7

7.Subs.(1)(3) rep. by 1963 c.22 (NI) s.21 sch.3 Pt.II

(4) References in this section to an instrument being certified at
a particular amount mean that it contains a statement certifying
that the transaction effected by the instrument does not form part
of a larger transaction or series of transactions in respect of
which the amount or value, or aggregate amount or value, of the
consideration exceeds that amount; and for this purpose

(a)any sale or contract or agreement for the sale of goods, wares
or merchandise shall be disregarded in the case either

(i)of an instrument chargeable under the said heading "Conveyance or
Transfer on sale", other than an actual conveyance or transfer of
the goods, wares or merchandise (with or without other property); or

(ii)of an instrument chargeable by reference to that heading under
section fifty-nine of the Stamp Act, 1891 (which makes a contract
or agreement for sale of certain property chargeable with duty as
if it were an actual conveyance on sale); and

(b)any such statement as aforesaid shall be construed as leaving out
of account any matter which in accordance with paragraph (a) is to
be disregarded.

Subs.(5)(10) rep. by 1963 c.22 (NI) s.21 sch.3 Pt.II

S.14, with Second Schedule, effects repeals.

FINANCE ACT (NORTHERN IRELAND) 1958 - SECT 15
1891 c.39

15.(1) This Act may be cited as the Finance Act (Northern Ireland),
1958.

Subs.(2)Death Duties

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

Subs.(4) rep. by 1961 c.10 (NI) s.14 sch.3 Pt.II; subs.(5) rep. by
1972 c.10 (NI) S.37(4) sch.10

Short title and construction.