Finance Act, 1923

Adaptation of section 38 of Stamp Duties (Ireland) Act, 1842.

17.—(1) Section 3 of the Adaptation of Enactments Act, 1922 (No. 2 of 1922) (which relates to the meaning of the name “Ireland” in British Statutes) shall not apply to section 38 of the Stamp Duties (Ireland) Act, 1842 (which exempts legacies to charities in Ireland from legacy duty).

(2) The said section 38 of the Stamp Duties (Ireland) Act, 1842 , shall be construed and take effect as if—

(a) The words “Saorstát Eireann” were substituted for the word “Ireland” where that word firstly occurs in the said section 38; and

(b) the words “Saorstát Eireann or Northern Ireland” were substituted for the word “Ireland” where that word secondly and thirdly occurs in the said section 38.

(3) This section shall continue in force for so long only as the Minister for Finance is satisfied that by the law in force in Northern Ireland a like exemption is given from duty in Northern Ireland as is given by the said section 38 as amended by this section from duty in Saorstát Eireann.