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Updated to 23 October 2025 (Act No. 10 of 2025 and S.I. No. 506 of 2025)

Finance Act 1935
No. 28 of 1935

Contents

Commencement

Section Commencement/Effective Date
Where the commencement and effective dates differ, the effective date is shown below.
 Commencement Information
Ss. 1-9 6 April 1935 Commenced as per s. 39(3)
Ss. 10-39 30 July 1935 Commenced on enactment
Schs. 1-8 30 July 1935 Commenced on enactment

Amendments and other effects

How Affected Affecting Provision
Ss. 1-9 rep., conseq. provns. 6/1967, ss. 554-557, 559, 560, sch. 19, pt. 2
S. 2(12) applied with modifications S.I. No. 307 of 1975, arts. 2, 12(13)
S. 2(13) applied with modifications S.I. No. 307 of 1975, arts. 2, 12(13)
S. 2(13A) applied with modifications S.I. No. 307 of 1975, arts. 2, 12(13)
S. 2(14) applied with modifications S.I. No. 307 of 1975, arts. 2, 12(13)
S. 2(15) applied with modifications S.I. No. 307 of 1975, arts. 2, 12(13)
Ss. 10, 11, 12 (1), 13-16, duties term., new duties. I.D. (No. 128) O., 1962
S.17, duty term. E.I.D. (No. 217) O., 1941
S.18, duty term., new duty. I.D. (No. 128) O., 1962
S.19, duty term. 18/1937, s.9
S.20 (1), duty term., new duty. I.D. (No. 128) O., 1962
S.21 am. 14/1940, s.18
  14/1942, s.8
  13/1949, s.17
S.21, admissibility of cert. evidence in proceedings. 15/1964, s.20
S.21, cesser of duty under, in cert. case. 18/1959, s.19 (1)
S.21, duty saved. I.D. (No. 128) O., 1962
S.21, rates of duties. 21/1969, s.36 (2) (4) (6)
S.21, rate of rebate. 21/1969, s.36 (5) (7)
S.21 rep. 2/1999, ss. 106, 109, sch. 3 col 3
S.21, repayment of duty. 18/1959, s.19 (5)
S.21, taking of delivery without payment of duty. 18/1959, s.19 (6)
S.21 (1) repealed S.I. No. 307 of 1975, art. 2, schedule, pt. I
S. 21(2) rate of duty altered S.I. No. 174 of 1974, art. 10
S.21 (3) repealed S.I. No. 307 of 1975, art. 2, schedule, pt. I
S. 21(7) applied with modifications S.I. No. 307 of 1975, arts. 2, 12(13)
S.21 (7) (c) rep. 15/1962, s.23 (2), sch. 3, pt. 2
S. 21(8) applied with modifications S.I. No. 307 of 1975, arts. 2, 12(13)
S.21 (8) (a) am. 19/1960, s.20 (3)
S.21 (8) (c) rep. 15/1964, s.33 (3), sch. 5, pt. 3
S. 21(11) applied with modifications S.I. No. 307 of 1975, arts. 2, 12(13)
S.21 (11) am. 19/1960, s.20 (2)
S.21 (11) (m), par. added. 13/1991, s.74 (3) (a) (b)
S.21 (12) (in pt.) rep. 23/1963, s.104 (3), sch. 6, pt. 3
S.21 (12) am. 16/1976, s.43
  15/1983, s.70
  7/2001, s.160
S.21 (12) appl. 16/1976, s.41 (12)
S.21 (13) (13A), constrc. of refs. am. 3/2000, ss. 96 (5) (6), 166 (9)
S.21 (15) amended S.I. No. 415 of 1979, arts. 2, 6
  19/1960, s.20 (4)
  15/1983, s.70
  13/1991, s.74 (4)
  13/1994, s.84 (6)
  3/1998, s.90 (1) (a) (2)
S.21 (16), subsec. ins. 3/1998, s.90 (1) (b) (2)
S.24 rep. 12/1948, s.16, sch. 3
S.25 rep. 18/1959, s.80, sch. 4, pt. 1
S. 28 application restricted S.I. No. 216 of 1977, regs. 2, 5
S.28 rstrct. S. I. No. 216 of 1977, reg. 5
S.29 rep. 7/2001, ss. 149-152, sch. 3
S.32 rep., exc. as to deaths before 8th May, 1941. 14/1941, s.52, sch. 4
S.33 am. 18/1937, s.16
  14/1952, s.17
S.33, penalty for contravention. 23/1971, s.42 (5)
S.33 rstrct. 8/1976, s.61 (6)
S.33 (1) am. 23/1963, s.36
S.33 (3) rep. 23/1971, s.53, sch. 3
S.33 (6) am. 32/2000, ss. 7 (1), 8 (2), sch.
  12/2001, ss. 12 (1), 13 (2), sch., pt. 1
S.35 rep. 9/1996, s.107 (5)
S.36 rep. 21/1953, s.13 (2)
Sch. 6, ref. nos. 2, 4, duty altered. 18/1937, s.11, sch. 4, pt. 8, ref. no. 15
Sch. 6, ref. no. 4, duty restrct. 25/1938, s.15, sch. 1, ref. no. 11

SIs made under the Act

SectionSIs made under the Act
S. 21 Hydrocarbon Oil (Rebated Oil) (Amendment) Regulations 1982 (S.I. No. 198 of 1982)
  Hydrocarbon Oil (Amendment) Regulations 1979 (S.I. No. 418 of 1979)
  Hydrocarbon Oil (Amendment) Regulations 1977 (S.I. No. 382 of 1977)
  Hydrocarbon (Heavy) Oil Regulations 1965 (S.I. No. 219 of 1965)
  Hydrocarbon Oil (Rebated Oil) Regulations 1961 (S.I. No. 122 of 1961)
  The Hydrocarbon Oil (No. 2) Regulations 1935 (S.I. No. 652 of 1935)
S. 21(11) Hydrocarbon (Heavy) Oil (Amendment) Regulations 2000 (S.I. No. 136 of 2000)
  Hydrocarbon (Heavy) Oil Regulations 1991 (S.I. No. 269 of 1991)
  Hydrocarbon (Heavy) Oil Regulations 1989 (S.I. No. 121 of 1989)