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Relief from double duty on solicitors' certificates.
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35.—(1) Whenever a person who—
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(a) at the passing of this Act was entitled to practise as a solicitor in Northern Ireland and also in Saorstát Eireann or would have been entitled so to practise but for his having entered into a contract to the contrary or his having omitted to obtain one or both of the stamped certificates in that behalf required by law or for both those reasons, and
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(b) holds a certificate for the time being in force issued to him by the Registrar or person executing the office of Registrar of Solicitors in Northern Ireland after the 5th day of January, 1930, and duly stamped according to the law of Northern Ireland, and
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(c) holds an unstamped certificate issued to him by the Registrar of the Incorporated Law Society of Ireland after the 5th day of January, 1930, which, if duly stamped, would for the time being be in force,
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requires the Revenue Commissioners under section 12 of the Stamp Act, 1891, to express their opinion as to whether such unstamped certificate is chargeable with any duty and as to the amount of such duty (if any), the Revenue Commissioners when forming their said opinion shall deem such unstamped certificate to be duly stamped within the meaning of section 43 of the Stamp Act, 1891, to the extent of the amount of duty with which the certificate mentioned in the foregoing paragraph (b) appears to be stamped according to the law of Northern Ireland.
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(2) This section shall come into force when and as soon as the Minister for Finance certifies in writing to the Revenue Commissioners that the Parliament of Northern Ireland has passed legislation giving relief in respect of the duty on certificates issued by the Registrar or person executing the office of Registrar of Solicitors in Northern Ireland corresponding to the relief given by this section in respect of the duty on certificates issued by the Registrar of the Incorporated Law Society of Ireland and this section shall cease to be in force if and when the said legislation ceases to be in force in Northern Ireland.
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