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 | 
            
            
			
			
					| 
						S. 1 | 
					
						6 April 1945 | 
					S. 8(3) | 
				
			
					| 
						S. 2 | 
					
						6 April 1944 | 
					S. 2(4) | 
				
			
					| 
						S. 3 | 
					
						6 April 1945 | 
					S. 8(3) | 
				
			
					| 
						Ss. 4-8 | 
					
						29 May 1945 | 
					Commenced on enactment | 
				
			
					| 
						Schedule | 
					
						29 May 1945 | 
					Commenced on enactment | 
				
			
		
		
		Amendments and other effects
		
			
				
					| How Affected | 
					Affecting Provision | 
					
			
			
			
					| 
						Repealed | 
					20/2016, ss. 1, 2, schedule | 
					
			
					| 
						Ss. 1-3 rep., conseq. provns. | 
					6/1967, ss. 553-557, 559, 560, sch. 19, pt. 2 | 
					
			
					| 
						S.4 (1), duty term, new duty. | 
					I.D. (No. 128) O., 1962 | 
					
			
					| 
						S.4 (2), rate of excise duty alt. | 
					22/1954, s.15, sch. 1 | 
					
			
					| 
						S.5 rep. | 
					17/1966, s.18 (5) | 
					
			
		
		
		SIs made under the Act
		
			| Section | SIs made under the Act | 
			
			
					| 
						None | 
					 |