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	Statutes of Northern Ireland
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FINANCE ACT (NORTHERN IRELAND) 1931

FINANCE ACT (NORTHERN IRELAND) 1931 - LONG TITLE

An Act to amend the law relating to Death Duties, Stamp Duty, the
levying of certain Duties of Excise, and the Public Debt; and to
make further provision in connection with Finance.
[22nd December 1931]
Ss.1,2Death Duties

Stamp duty on guarantee for payment of rent.

FINANCE ACT (NORTHERN IRELAND) 1931 - SECT 3

3. An instrument guaranteeing the payment of the rent reserved on
any letting of lands or tenements (in this section referred to as
a "guarantee") shall be charged with the same stamp duty as if it
were a lease:

Provided that where the Ministry of Finance is satisfied that lease
duty has been duly paid upon some instrument relating to the same
letting as that to which a guarantee relates, such guarantee shall
be charged only with such duty, other than lease duty, as it may
be liable to.

S.4 rep. by 1973 NI18 art.16 sch.4. S.5 rep. by 1954 c.17 (NI)
s.28(1) sch.7. Ss.69 rep. by 1950 c.3 (NI) s.38(2) sch.4 Pt.II

Short title.

FINANCE ACT (NORTHERN IRELAND) 1931 - SECT 10

10.(1) This Act may be cited as the Finance Act (Northern Ireland),
1931.

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