1973 No. 1323 (N.I. 18)
Finance (Miscellaneous Provisions) (Northern Ireland) Order 1973
[27th July 1973]

PART I INTRODUCTORY

1 Title and commencement
This Order may be cited as the Finance (Miscellaneous Provisions) (Northern Ireland) Order 1973 … Commencement …

2 Interpretation and construction
1 The Interpretation Act (Northern Ireland) 1954 shall apply to Article 1 and the following provisions of this Order as it applies to an Act of the Parliament of Northern Ireland.
Para.(2)—Estate Duty
1954 c.33
3 Part III and Schedule 2 shall be construed as one with the Stamp Act 1891 .
1891 c.39
Part II (Arts.3‐7)—Estate Duty
Part III (Arts.8‐10) rep. by 1988 c.39

PART IV MISCELLANEOUS AND GENERAL

11 Borrowing of money in sterling or foreign currency
1 For the avoidance of doubt it is hereby declared that, where power is conferred by any enactment on a Ministry, district council or other public body to borrow or raise money by any means, that power includes power to borrow or raise money by those means either in sterling or in any other currency or medium of exchange, whether national or international, or partly in sterling and partly in such other currency or medium of exchange.
2 The power of a district council or other public body to borrow or raise money in any currency or medium of exchange other than sterling shall only be exercised with the consent of and in accordance with conditions specified by the Ministry of Finance.

12 Amendments consequential on establishment of The Stock Exchange
1 In the enactments relating to [ estate duty] or stamp duty—
(a) references to the Stock Exchange, London or the London Stock Exchange, a stock exchange in the United Kingdom or a recognised stock exchange in the United Kingdom shall be construed as references to the The Stock Exchange;
(b) references to quotation on a stock exchange in the United Kingdom or a recognised stock exchange in the United Kingdom shall be construed as references to listing in the Official List of The Stock Exchange; and
(c) references to a member of a stock exchange in the United Kingdom shall be construed as references to a member of The Stock Exchange;
and those enactments shall have effect subject to the amendments specified in Schedule 3.
Para.(2) Commencement
1975 c.7
Art.13 rep. by 1976 NI 21
Art.14 rep. by 1977 NI 28
Art.15 rep. by 1982 NI 15
Art.16, with Schedule 4, effects repeals

SCHEDULES
Schedule 1—Estate Duty
Schedule 2 rep. by 1988 c. 39
Schedule 3—Amendments
Schedule 4—Repeals