---
title: "Finance Act 1951"
id: c3a7e723-7cbf-44bf-b6b8-ea1ab9d3e931
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: statute
in_force: true
publisher_url: https://www.legislation.gov.uk/ukpga/Geo6/14-15/43
attribution: "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
solon_url: https://solon.orangecat.ch/law/c3a7e723-7cbf-44bf-b6b8-ea1ab9d3e931
language: en
in_force_from: 1991-02-02
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/ukpga/Geo6/14-15/43/data.xml
read_on: 2026-11-09
sha256: 0146ad0159eaabc6c8bcaf5ecbabcd7f63b7ad3bcd6d68da23a9683d87a87845
provisions: 3
---

# Finance Act 1951

## Title and introductory text {#prelims}

Finance Act 1951
1951 c.43
An Act to grant certain duties, to alter other duties, and to amend the law with respect to the National Debt (including the Sinking Funds therefor), Customs and Inland Revenue (including Excise).
[1st August 1951]

## 42 Exemption from stamp duties of transfers of International Bank stock. {#section-42}

(1) Transfers of any stock of the International Bank for Reconstruction and Development shall be exempt from all stamp duties.
(2) This section shall have effect as from the twenty-sixth day of April, nineteen hundred and fifty-one.

## 44 Short title, construction, extent and repeals. {#section-44}

(1) This Act may be cited as the Finance Act 1951.
(7) Any reference in this Act to any other enactment shall, except so far as the context otherwise requires, be construed as a reference to that enactment as amended or applied by or under any other enactment, including this Act.
(8) Such of the provisions of this Act as relate to matters with respect to which the Parliament of Northern Ireland has power to make laws shall not extend to Northern Ireland.