
1 
These Regulations may be cited as the Northern Ireland (Share of United Kingdom Taxes) (Amendment) Regulations 1988, and shall come into force on 10th November 1988.
2 
The Northern Ireland (Share of United Kingdom Taxes) Regulations 1975 shall be amended as follows —
(a) in regulation 3(2) for the words “as determined by the last census taken before the end of that year under the Census Act 1920 or any corresponding enactment in force in Northern Ireland” there shall be substituted the words “determined in accordance with the most recent estimates published by the Registrar General in Northern Ireland, the Registrar General for England and Wales and the Registrar General of Births, Deaths and Marriages for Scotland”;
(b) in regulation 4(1) for the words “Subject to paragraph (2)” there shall be substituted the words “Subject to paragraphs (2) and (3)”;
(c) in regulation 4(2) for the words “stamp duties, estate duty, capital transfer tax and development land tax” there shall be substituted the words “stamp duties, stamp duty reserve tax, capital transfer tax, inheritance tax and development land tax”; and
(d) after regulation 4(2) there shall be added —“
(3) The share of the proceeds for any financial year of petroleum revenue tax (as reduced by repayments of advance petroleum revenue tax) which is properly attributable to Northern Ireland shall be taken to be the amount which bears to the whole of such proceeds the same proportion as the population of Northern Ireland bears to the total population of the United Kingdom, determined in accordance with the most recent estimates published by the Registrar General in Northern Ireland, the Registrar General for England and Wales and the Registrar General of Births, Deaths and Marriages for Scotland.”.
Alan Howarth
Kenneth Carlisle
Two of the Lords Commissioners of Her Majesty’s Treasury
12th September 1988