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

Finance Act 1950*
No. 18 of 1950

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. 1-4 rep., conseq. provns. 6/1967, ss. 554-557, 559, 560, sch. 19, pt. 2
S.5, new rates of customs duty. 20/1957, s.7 (7), sch., pt. 3
S.7 rep. 18/1959, s.80, sch. 4, pt. 1
S.8 (1) rep. 22/1965, s.66 (8), sch. 3, pt. 9
S.9 (2) am. 7/2001, s.240, sch. 5
S.9 (2), inc. of customs penalty. 10/1988, s.18
Ss. 12-15 rep., saving for s.12, conseq. provns. 6/1967, ss. 358, 554-557, 559, 560, sch. 19, pt. 2
S.16 rep. 21/1969, s.49 (6) (7)
Ss. 17, 18 rep. 14/1970, s.60, sch. 2
S.19 rep. 10/1990, s.113 (5) (a) (i) (b)
S. 22 am. 15/1951, s.22
S. 22(1) am. 37/2014, s. 99(1)(a), (b), sch. 4
S. 22(3)-(5) rep. 37/2014, s. 99(1)(b)
S.22 (6) appl. 25/1958, s.61 (7)
  17/1966, s.27 (7)
  27/1974, s.84 (7)
  13/1986, s.111 (7)
  10/1987, s.51 (7)
  12/1988, s.67 (7)
  2/1999, ss. 215 (7), 217 (8)
  3/2000, s.155 (7)
  3/2003, s.169 (5)
  3/2008, s.142 (6)
  25/2008, s.100 (5)
  5/2010, s.162 (6)
  9/2012, s.139 (6)
S. 22(6) am. 37/2014, s. 99(1)(c)
S. 22(6)(e) am. 37/2014, s. 99(1)(d)
S. 22(6)(f) ins. 37/2014, s. 99(1)(e)
S. 22(10) ins. 37/2014, s. 99(1)(f)
Sch. 2 rep., conseq. provns. 6/1967, ss. 554-557, 559, 560, sch. 19, pt. 2

SIs made under the Act

SectionSIs made under the Act
S. 9 Customs and Excise (Aircraft) (Amendment) Regulations 1967 (S.I. No. 131 of 1967)
  Customs and Excise (Aircraft) Regulations 1964 (S.I. No. 189 of 1964)
S. 12 Relief of Double Taxation (Taxes on Income: Ireland - U.S.A.) Regulations 1956 (S.I. No. 87 of 1956)
  Relief of Double Taxation (Taxes on Income : Ireland - U.S.A.) (S.I. No. 381 of 1951)

Commencement information is only provided if there is a commencement order.