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

Finance Act 1938
No. 25 of 1938

Contents

Commencement

Section Commencement/Effective Date
Where the commencement and effective dates differ, the effective date is shown below.
 Commencement Information
Ss. 1-14 6 April 1938 Commenced as per s. 32(3)
Ss. 15-32 29 July 1938 Commenced on enactment
Schs. 1-3 29 July 1938 Commenced on enactment

Amendments and other effects

How Affected Affecting Provision
Ss. 1-14 rep., conseq. provns. 6/1967, ss. 554-557, 559, 560, sch. 19, pt. 2
S.15, duty term., new duty. I.D. (No. 128) O., 1962
S.15 (6) rep., new provn. substit. 18/1939, s.14 (5)
S.16, duty term., new duty. I.D. (No. 128) O., 1962
S.17 rep. 18/1977, s.54 (2), sch. 2, pt. 3
S.18 rep. 13/1993, s.80, sch. 5
S. 18 application restricted S.I. No. 183 of 1985, regs. 2, 30
S.21, rep. prosp. 10/1989, s.50 (1) (3), sch. 7, pt. 1
S.22 (1) (a) (b) (c), (2) rep. 18/1959, s.80, sch. 4, pt. 1
S.23 rep. 13/1955, s.19, sch. 3
S. 24 repealed with saver 18/2015, ss. 1(3), (4), 3(1), 4, 5, sch. 1 pt. 1, item 28
S.24 am. 7/2001, s.240, sch. 5
S.24, powers saved. 30/1954, s.17 (2)
S.24 (1) appl. with mods. S. I. No. 57 of 1979, art. 21 (7)
S.24 (4) am. 18/1939, s.14 (6)
S. 25 repealed with saver 18/2015, ss. 1(3), (4), 3(1), 4, 5, sch. 1 pt. 1, item 28
S.27 am. 23/1971, s.41 (5) (b)

SIs made under the Act

SectionSIs made under the Act
None