The Stamp Duty (Production of Documents) (Northern Ireland) Regulations 1996
Subsection (1) of section 244 of the Finance Act 1994 (“section 244”) provides, subject to section 245 of that Act, (“section 245”) that on the occasion of any transfer on sale of any freehold interest in land in Northern Ireland, or the grant, or any transfer on sale, of any lease of such land, the instrument by means of which the transfer was effected or the lease was granted shall be produced to the Commissioners of Inland Revenue. Subsection (2) of section 244 provides that any person required to produce an instrument under subsection (1) of section 244 shall produce with it a document giving such particulars as may be prescribed by regulations.