59 Expenses and stamp duty.U.K.
(1)Any expenses incurred by the Department of the Environment for Northern Ireland under this Part of this Act shall, to such extent as the Treasury may direct, be defrayed by the Secretary of State.
(2)Stamp duty shall not be payable on any conveyance of land, or on any instrument creating or disposing of any right in or in relation to land being a conveyance or instrument to which the Secretary of State is a party if he certifies that the duty would fall to be defrayed as part of his expenses and either—
(a)that the expenses as part of which the duty would fall to be defrayed are his expenses in connection with the performance of his functions relating to civil aviation; or
(b)in a case not falling within paragraph (a) above of a conveyance of land, that the conveyance is made for the purpose of this Part of this Act.
(3)Stamp duty shall not be payable on any conveyance of land to which the Department of the Environment for Northern Ireland is a party if that Department certifies that the conveyance is made for the purpose of this Part of this Act and that the duty would fall to be defrayed as part of that Department’s expenses.