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	Statutes of Northern Ireland
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DOUBLE TAXATION RELIEF ACT (NORTHERN IRELAND) 1923

DOUBLE TAXATION RELIEF ACT (NORTHERN IRELAND) 1923 - LONG TITLE

An Act to give the force of Law to the consent of the Government
of Northern Ireland to certain arrangements for Relief in respect of
Double Taxation as between Northern Ireland and the Irish Free
State.{1}
[22nd June 1923]
1922 c.2

And Whereas the scheduled arrangements relate to Estate Duty and
Stamp Duties, which are taxes within the powers of the Parliament
of Northern Ireland, and it is necessary that the said consent to
the extension of the scheduled arrangements to Northern Ireland
should have the force of law therein:

DOUBLE TAXATION RELIEF ACT (NORTHERN IRELAND) 1923 - SECT 1
Effect of consent to scheduled arrangements.

1. The consent given by the Government of Northern Ireland to the
scheduled arrangements shall have the force of law in Northern
Ireland as from the twenty-ninth day of March nineteen hundred and
twenty-three.

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.