Finance Act (Northern Ireland) 1961
1961 Chapter 10
An Act to amend the law relating to estate duty, stamp duties and certain duties of excise (including duties on mechanically-propelled vehicles, entertainments duty and pool betting duty); to impose an excise duty on certain advertisements inserted for payment in television programmes; to provide for the making of certain payments from the Terminable Revenues Sinking Fund to the Exchequer; and to make further provision in connection with finance.
[11th July 1961]
Part I (ss. 1, 2) — Estate Duty
PART II
Stamp Duties
S. 3 rep. by 1970 c. 21 (NI)
S. 4 rep. by 1986 c. 41
5. Visiting forces and allied headquarters (stamp duty exemptions).
— (1) Sub-sections (2) to (4) shall have effect with a view to conferring exemptions from stamp duty (corresponding to exemptions applicable in the case of Her Majesty's forces) in relation to any visiting force of a designated country, and in those sub-sections
“ a force ”
means any such visiting force as aforesaid.
(2) There shall be exempted from all stamp duties any contract, conveyance or other document made with a view to building or enlarging barracks or camps for a force, or to facilitating the training in the United Kingdom of a force, or to promoting the health or efficiency of a force.
Subs. (3)(4) rep. by 1970 c. 21 (NI)
(5) Sub-sections (2) to (4) shall have effect in relation to any designated allied headquarters as if — (a)
the headquarters were a visiting force of a designated country;
(b)
the members of that force consisted of such of the persons serving at or attached to the headquarters as are members of the armed forces of a designated country;
(c)
the references to the country to which a force belongs included both any designated allied headquarters and, in relation to any such person as aforesaid, the country of whose armed forces he is a member.
(6) For the purposes of this section the expressions “ allied headquarters ” , “ designated ” and “ visiting force ” have the same meanings as those assigned to them by sub-section (6) of section seventy-four of the Finance Act, 19601960 c.44
, for the purposes of that section.
Part III (ss. 6 — 8) rep. by 1965 c. 16 (NI); 1972 c. 10 (NI)
Part IV (ss. 9 — 11) rep. by 1964 c. 24 (NI); 1972 c. 11 (NI)
PART V
Miscellaneous and General
S. 12 rep. by 1986 NI 19
S. 13 rep. by 1976 c. 40
S. 14 rep. by 1970 c. 21 (NI); SLR 1973
15. Short title and construction.
— (1) This Act may be cited as the Finance Act (Northern Ireland), 1961.
Subs. (2) — Estate Duty
(3) Part II shall be construed as one with the Stamp Act, 18911891 c.39
.
Subs. (4) rep. by 1972 c. 10 (NI)
Subs. (5) rep. by 1972 c. 11 (NI)
First Schedule rep. by 1965 c. 16 (NI); 1970 c. 10 (NI)
Second Schedule rep. by 1964 c. 24 (NI)
Third Schedule rep. by SLR 1973
