Finance Act (Northern Ireland) 1952
1952 Chapter 13
An Act to amend the law relating to certain existing duties; to impose a duty of excise on football betting; and to make further provision with regard to certain duties, funds and contributions and otherwise in connection with finance.
[1st July 1952]
Part I (ss. 1 ‐ 3) — Estate Duty
Ss. 4, 5 rep. by 1991 c. 31
S. 6 rep. by SLR 1973
S. 7 rep. by 1956 c. 11 (NI)
S. 8 rep. by 1958 c. 14 (NI); 1963 c. 22 (NI)
Part III (s. 9), Part IV (ss. 10 ‐ 13) and Part V (ss. 14, 15) rep. by 1953 c. 24 (NI)
Part VI (ss. 16, 17) rep. by 1954 c. 17 (NI)
PART VII
Provisions as to certain funds and contributions
S. 18 substitutes s. 31 of 1950 c. 3 (NI)
S. 19 rep. by 1955 c. 6 (NI)
S. 20(1)(2) repeal s. 3 of 1934 c. 13 (NI); subs. (3) rep. by SLR 1973; subs. (4) repeals s. 5 of 1950 c. 16 (NI)
PART VIII
General
S. 21(1), with Fourth Schedule, effects repeals; subs. (2) rep. by SLR 1973
22. Subs. (2) — Estate Duty (3) Part II of this Act shall be construed as one with the Stamp Act, 1891 Subs. (4)(5) rep. by SLR 1973; subs. (6)(7) rep. by 1954 c. 33 (NI)
Short title and construction.
— (1) This Act may be cited as the Finance Act (Northern Ireland), 1952.1891 c.39
. First and Second Schedules — Estate Duty
Third Schedule rep. by 1953 c. 24 (NI)
Fourth Schedule — Repeals.