Updated to 18 May 2026 (Act No. 10 of 2026 and S.I. No. 212 of 2026)
Finance Act 1965
No. 22 of 1965
Contents
Commencement
| Section | Commencement | Commencement Information |
|---|---|---|
| Ss. 1-3 | 6 April 1965 | Commenced as per s. 68(7) |
| S. 4 | 30 July 1965 | Commenced as per s. 4(9) |
| Ss. 5, 6 | 6 April 1965 | Commenced as per s. 68(7) |
| S. 7 | 11 May 1965 | Commenced as per s. 7(6) |
| Ss. 8-11 | 6 April 1965 | Commenced as per s. 68(7) |
| Ss. 12-18 | 30 July 1965 | Commenced on enactment |
| S. 19(1) | 1 March 1966 | Commenced as per s. 19(2) |
| S. 19(2) | 30 July 1965 | Commenced on enactment |
| Ss. 20-35 | 30 July 1965 | Commenced on enactment |
| S. 36 | 1 May 1965 | Commenced as per s. 36 |
| S. 37(1) | 12 May 1965 | Commenced as per s. 37(1) |
| S. 37(2), (3) | 1 August 1965 | Commenced as per s. 37(4) |
| S. 37(4) | 30 July 1965 | Commenced on enactment |
| S. 38(1) | 1 August 1965 | Commenced as per s. 38(2) |
| S. 38(2) | 30 July 1965 | Commenced on enactment |
| S. 39-40 | 30 July 1965 | Commenced on enactment |
| Ss. 41-60 | 6 April 1965 | Commenced as per s. 68(7) |
| Ss. 61-65 | 30 July 1965 | Commenced on enactment |
| S. 66(1)(a) | 6 April 1965 | Commenced as per s. 66(1)(b) |
| S. 66(1)(b) | 30 July 1965 | Commenced on enactment |
| S. 66(2)(a) | 11 May 1965 | Commenced as per s. 66(2)(b) |
| S. 66(2)(b) | 30 July 1965 | Commenced on enactment |
| S. 66(3)(a) | 12 May 1965 | Commenced as per s. 66(3)(b) |
| S. 66(3)(b) | 30 July 1965 | Commenced on enactment |
| S. 66(4), (5) | 30 July 1965 | Commenced on enactment |
| S. 66(6)(a) | 1 August 1965 | Commenced as per s. 66(6)(b) |
| S. 66(6)(b) | 30 July 1965 | Commenced on enactment |
| S. 66(7)(a), (b) | 1 August 1965 | Commenced as per s. 66(7)(c) |
| S. 66(7)(c) | 30 July 1965 | Commenced on enactment |
| S. 66(8)(a) | 6 July 1966 | Commenced as per s. 66(8)(b) |
| S. 66(8)(b) | 30 July 1965 | Commenced on enactment |
| Ss. 67- 68 | 30 July 1965 | Commenced on enactment |
| Schs. 1, 2 | 30 July 1965 | Commenced on enactment |
| Sch. 3 Part 1 | 6 April 1965 | Commenced as per s. 66(1) |
| Sch. 3 Part 2 | 11 May 1965 | Commenced as per s. 66(2) |
| Sch. 3 Part 3 | 12 May 1965 | Commenced as per s. 66(3) |
| Sch. 3 Parts 4-6 | 30 July 1965 | Commenced on enactment |
| Sch. 3 Part 7 | 1 August 1965 | Commenced as per s. 66(6) |
| Sch. 3 Part 8 | 1 August 1965 | Commenced as per s. 66(7) |
| Sch. 3 Part 9 | 6 July 1966 | Commenced as per s. 66(8) |
Amendments and other effects
| How Affected | Affecting Provision |
|---|---|
| Ss. 1-11 rep., conseq. provns. | 6/1967, ss. 554-557, 559, 560, sch. 19, pt. 2 |
| S.12 (1) (2), duties alt. | 17/1966, s.8 (1) (2) |
| S.13 (2) rep. | 17/1966, s.9 (2) (c) |
| S.14 rep. | 2/1999, ss. 106, 109, sch. 3, pt. 1, col 3 |
| S.16, duty alt. | 33/1968, s.23 (1) (3), sch. 3 |
| S.18, am. of rate of duty payable. | 9/1992, s.160 (4), sch. 6, pt. 4 |
| S.18, new rate of duty. | 14/1980, s.77 (4), sch. 7, pt. 4 |
| S.20 am. | 14/1970, s.34 |
| 23/1971, s.36 | |
| S.21 rep. | 19/1972, s.46 (3), sch. 4, pt. 3 |
| S.22 (2) am. | 23/1971, s.37 |
| S.24 appl. | 17/1966, s.18 (2) |
| S.24 (1) am. | 14/1970, s.35 |
| S.24 (1) (d) am. | 19/1972, s.28 |
| S.24 (1) (2) am. | 19/1973, s.58 |
| S.27 (4) am. | 23/1971, s.38 |
| S.29 rep. retro. | 21/1969, s.65 (6), sch. 5, pt. 6 |
| 33/1968, s.25 (1) (3) | |
| S.31, applic. rstrct. and mod. | 8/1995, s.144 (2) (a) (b) |
| S.31 rep. | 31/1999, ss. 160, 163, sch. 3 |
| S.31 (1) (b) rep. (in pt.), with conds. | 2/1999, s.197, sch. 6 |
| S.31 (1) prov. (a) am. | 2/1999, ss. 148 (2), 183 (a) |
| S.31 (1) (A) rep. | 19/1973, s.96, sch. 11 |
| S.31 (1A), subsec. ins. | 8/1995, s.144 (1) (a) |
| S.31 (4) rep. | 19/1973, s.96, sch. 11 |
| S.31 (7A), subsec. ins. | 8/1995, s.144 (1) (b) |
| Ss. 33, 35 rep. | 7/1976, s.164, sch. 3, pt. 2 |
| S.36 am. | 2/1999, ss. 148 (7), 183 (b) |
| Ss. 36-40 appl. | 22/1966, s.10 (1) (a) |
| Ss. 36-40, rep. prosp. with saving. | 22/1972, ss. 35, 41, sch. 5 |
| S.39 (1) (2) am. | 22/1966, s.10 (4) |
| Ss. 41-60 rep., conseq. provns. | 6/1967, ss. 554-557, 559, 560, sch. 19, pt. 2 |
| S.61 (4) am. | 17/1966, s.27 (2) |
| S.61 (6) am. | 17/1966, s.27 (3) |
| Ss. 62, 64, 65, rep. (in pt.), conseq. provns. | 6/1967, ss. 554-557, 559, 560, sch. 19, pt. 2 |
| Ss. 64, 65 rep. | 7/1976, s.164, sch. 3, pt. 2 |
SIs made under the Act
| Section | SIs made under the Act |
|---|---|
| None |