Updated to 17 November 2025 (Act No. 11 of 2025 and S.I. No. 542 of 2025)
Finance Act 1972
No. 19 of 1972
Contents
Commencement
| Section | Commencement/Effective Date Where the commencement and effective dates differ, the effective date is shown below.
|
Commencement Information |
|---|---|---|
| S. 1-16 | 6 April 1972 | Commenced as per s. 48(5) |
| S. 17 | 6 April 1973 | Commenced as per s. 17(4) |
| S. 18-24 | 6 April 1972 | Commenced as per s. 48(5) |
| S. 25(1) | 6 April 1968 | Commenced as per s. 25(1) |
| S. 25(2), (3) | 6 April 1972 | Commenced as per s. 48(5) |
| S. 34 | 1 April 1972 | Commenced as per s. 34(2) |
| S. 35 | 1 August 1972 | Commenced as per s. 35(2) |
| S. 36 | 24 July 1972 | Commenced as per s. 36(3) |
| S. 38 | 19 April 1972 | Commenced as per s. 38 |
| S. 46(1)(a) | 6 April 1973 | Commenced as per s. 46(1)(b) |
| S. 46(1)(b) | 24 July 1972 | Commenced on enactment |
| S. 46(2)(a) | 6 April 1980 | Commenced as per s. 46(2)(b) |
| S. 46(2)(b) | 24 July 1972 | Commenced on enactment |
| S. 46(3) | 24 July 1972 | Commenced on enactment |
| Sch. 1, Parts I-III | 24 July 1972 | Commenced on enactment |
| Sch. 1, Part III, paras. 1-3 | 24 July 1972 | Commenced on enactment |
| Sch. 1, Part III, para. 4 | 6 April 1980 | Commenced as per sch. 1, Part III, para. 4 |
| Sch. 1, Parts IV-VI | 24 July 1972 | Commenced on enactment |
| Schs. 2, 3 | 24 July 1972 | Commenced on enactment |
| Sch. 4, Part I | 6 April 1973 | Commenced as per s. 46(1) |
| Sch. 4, Part II | 6 April 1980 | Commenced as per s. 46(2) |
| Sch. 4, Part III | 24 July 1972 | Commenced on enactment |
Amendments and other effects
| How Affected | Affecting Provision |
|---|---|
| Pt. 1 (ss. 1-25) rep., ctnc. of instrs., etc. | 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30 |
| S. 21 application extended | S.I. No. 316 of 1987, arts. 2(2)(3), 22(9), 41(11) |
| S.I. No. 391 of 1986, arts. 2, 24(8), 46(8) | |
| S.34 rep. | 9/1996, s.119, sch. 4 |
| S.35 rep. | 31/1999, ss. 160, 163, sch. 3 |
| S.36 rep. | 13/1994, ss. 109 (3) (4) |
| S.40 (4) am. | 19/1973, s.91 (2) |
| S.40 (6) am. | 19/1973, s.91 (3) |
| S.42 rep. | 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30 |
| S.43 rep. | 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30 |
| S.43 (in pt.) rep. | 7/1976, s.164, sch. 3, pt. 2 |
| S.45 (1) (a), subpar. substit. | 9/1992, s.214 (a) |
| S.45 (1) (b) am. | 9/1992, s.214 (b) |
| S.46 rep. (in pt.). | 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30 |
| S.48 (2) (5) rep. | 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30 |
| Sch. 1 rep. | 39/1997, ss. 1097, 1098, 1099, 1102, 1103, sch. 30 |
| Sch. 1, pt. 1, appl. with mods. | 13/1991, ss. 12 (2), 132 (8) |
| Sch. 1, pt. 2, par. 1 (2) rep. | 9/1996, ss. 132, 143 (8), sch. 5, pt. 2 |
| Sch. 1, pt. 3 am. | 27/1974, s.64 (2) |
| Sch. 1, pt. 3, par. 4, par. substit. | 22/1997, ss. 59, 146, 166 (9), sch. 9, pt. 1, pars. 5 (3), 21 |
| Sch. 1, pts. 5, 6 rep. | 9/1996, ss. 132, 143 (8), sch. 5, pt. 2 |
| Sch. 1, pt. 6, appl. with mods. | 13/1991, ss. 12 (2), 132, (8) |
| Sch. 1, pt. 6 (1) (2), pars. substit. | 9/1996, ss. 132, 143 (8), sch. 5, pt. 1, pars. 6, 20 |
| Sch. 2, alt. of rates. | 19/1973, s.53, sch. 8 |
| Sch. 3 rep. (in pt.). | 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30 |
| Sch. 4 rep. (in pt.). | 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30 |
SIs made under the Act
| Section | SIs made under the Act |
|---|