DOUBLE TAXATION RELIEF ACT (NORTHERN IRELAND) 1923

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DOUBLE TAXATION RELIEF ACT (NORTHERN IRELAND) 1923 - SECT 2

Short title.

2. This Act may be cited as the Double Taxation Relief Act (Northern Ireland),
1923.

Arrangements for Relief in respect of Double Taxation as extended to Northern
Ireland.

Part IIEstate Duty

(a)Where on or after the first day of April, nineteen hundred and
twenty-three, an instrument is chargeable with Stamp Duty in Northern Ireland
and in the Irish Free State, and has been stamped in one of those countries,
the instrument shall, to the extent of the duty it bears, be deemed to be
stamped in the other country:

Provided that, if the Stamp Duty chargeable on any instrument in such other
country exceeds the Stamp Duty chargeable in respect of that instrument in the
country in which the instrument has previously been stamped, the instrument
shall not be deemed to have been duly stamped in such other country unless and
until stamped in accordance with the laws of that country with a stamp
denoting an amount equal to such excess.

(b)Where composition for Stamp Duty is made or agreed to be made in one of
such countries, any instrument which by virtue of the composition is exempt
from the payment of duty in that country shall, on and after the said first
day of April, be treated in the other country as having been stamped in the
first-mentioned country with a stamp denoting the amount of duty which, but
for the composition, would have been chargeable on that instrument.

(c)This arrangement shall apply as between Northern Ireland and the Irish Free
State until the Government of Northern Ireland signify that they have
withdrawn their consent to such application.

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Northern Irish Legislation

DOUBLE TAXATION RELIEF ACT (NORTHERN IRELAND) 1923 - SECT 2