Updated to 23 October 2025
			(Act No. 10 of 2025 and S.I. No. 506 of 2025)
			
	
		
		
		Contents
		
		
		Commencement
		
            
            
                | Section | 
                Commencement/Effective Date 
                    Where the commencement and effective dates differ, the effective date is shown below. 
                 | 
                Commencement Information | 
            
            
			
			
					| 
						* | 
					
						 | 
					 | 
				
			
		
		
		Amendments and other effects
		
			
				
					| How Affected | 
					Affecting Provision | 
					
			
			
			
					| 
						Ss. 1-10 rep., conseq. provns. | 
					6/1967, ss. 554-557, 559, 560, sch. 19, pt. 2 | 
					
			
					| 
						S.11, duty term., new duty. | 
					I.D. (No. 128) O., 1962 | 
					
			
					| 
						S.13 (1) (in pt.) rep. | 
					14/1941, s.52, sch. 4 | 
					
			
					| 
						S.14, oo. and regs., power to rep. or am. | 
					31/1934, s.12 (3) (5) | 
					
			
					| 
						Ss. 16, 17, 21 (1), 22, duties term., new duties. | 
					I.D. (No. 128) O., 1962 | 
					
			
					| 
						S.26 rep. | 
					18/1959, s.80, sch. 4, pt. 1 | 
					
			
					| 
						S.31 am. | 
					14/1941, s.35 (1) | 
					
			
					| 
						S.31 rstrct. | 
					13/1949, s.22 | 
					
			
					| 
						S.32 (in pt.), sch. 1 rep., conseq. provns. | 
					6/1967, ss. 554-557, 559, 560, sch. 19, pt. 1 | 
					
			
					| 
						S.33, rep. with conds. | 
					2/1999, s.197, sch. 6, col. 3 | 
					
			
					| 
						S.34 (2) rep. | 
					39/1997, ss. 1097, 1098, 1102, 1103, sch. 30 | 
					
			
		
		
		SIs made under the Act
		
			| Section | SIs made under the Act | 
			
			
					| 
						S. 3 | 
					Regulations As To The Service by Post of Notices and Other Documents Under The Income Tax Acts (S.I. No. 48 of 1929) | 
				
			
					| 
						S. 14(2) | 
					15/02/1932: Motor Cars (Temporary Importation) Regulations 1932 | 
				
			
					| 
						  | 
					Motor Cars (Temporary Importation) Regulations 1930 (S.I. No. 72 of 1930) | 
				
			
		
		
		
				
| *Commencement information is only included if a commencement order has been made. |