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

Finance Act 1947
No. 15 of 1947

Contents

Commencement

Section Commencement/Effective Date
Where the commencement and effective dates differ, the effective date is shown below.
 Commencement Information
Ss. 1-4 6 April 1947 S. 22(4)
Ss. 5-22 9 July 1947 Commenced on enactment
Schs. 1-5 9 July 1947 Commenced on enactment

Amendments and other effects

How Affected Affecting Provision
Ss. 1-4 rep., conseq. provns. 6/1967, ss. 554-557, 559, 560, sch. 19, pt. 2
Ss. 5, 6 (1), duties term., new duties. I.D. (No. 128) O., 1962
S.10 rep. 12/1948, s.16, sch. 3
S. 11 repealed 25/2008, s. 57(1) and (2) and Schedule 1
Ss. 11-13, new rates of duty. 14/1980, s.77 (4), sch. 7, pt. 4
S.11, am. of rate of duty payable. 9/1992, s.160 (4), sch. 6, pt. 4
S. 12 repealed 25/2008, s. 57(1) and (2) and Schedule 1
S.12, am. of rate of duty payable. 9/1992, s.160 (4), sch. 6, pt. 4
S. 13 repealed 25/2008, s. 57(1) and (2) and Schedule 1
S.13, am. of rate of duty payable. 9/1992, s.160 (4), sch. 6, pt. 4
S.14 (1). S. I. No. 6 of 1994, s. 3
S.18 rep. 14/1970, s.60, sch. 2
S.19 rep. 9/1996, s.119, sch. 4
Sch. 3, pt. 4 del. E.I.D. (No. S. I. 141) O., 1954

SIs made under the Act

SectionSIs made under the Act
None