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 | 
					
						27 February 1974 | 
					Commenced on enactment | 
				
			
					| 
						S. 2(1), (2) | 
					
						27 February 1974 | 
					Commenced on enactment | 
				
			
					| 
						S. 2(3) | 
					
						1 January 1975 | 
					Commenced as per s. 2(4) | 
				
			
					| 
						S. 2(4) | 
					
						27 February 1974 | 
					Commenced on enactment | 
				
			
					| 
						Ss. 3-9 | 
					
						27 February 1974 | 
					Commenced on enactment | 
				
			
		
		
		Amendments and other effects
		
			
				
					| How Affected | 
					Affecting Provision | 
					
			
			
			
					| 
						Not Affected | 
					 | 
					
			
		
		
		SIs made under the Act
		
			| Section | SIs made under the Act | 
			
			
					| 
						S. 5 | 
					Local Financial Year (Adaptation) Order 1986 (S.I. No. 348 of 1986) | 
				
			
					| 
						  | 
					Local Financial Year (Adaptation) Order 1984 (S.I. No. 265 of 1984) | 
				
			
					| 
						  | 
					Local Financial Year (Adaptation) Order 1979 (S.I. No. 241 of 1979) | 
				
			
					| 
						  | 
					Local Financial Year (Adaptation) Order 1978 (S.I. No. 179 of 1978) | 
				
			
					| 
						  | 
					Exchequer and Local Financial Years Act, 1974 (Adaptation of the Rates on Agricultural Land (Relief) Acts) Order 1974 (S.I. No. 332 of 1974) | 
				
			
					| 
						  | 
					Exchequer and Local Financial Years Act, 1974 (Adaptation of Local Government Enactments and Statutory Instruments) Order 1974 (S.I. No. 323 of 1974) | 
				
			
					| 
						  | 
					Exchequer and Local Financial Years Act (Adaptation of Enactments and Statutory Instruments) (No. 2) Order 1974 (S.I. No. 293 of 1974) | 
				
			
					| 
						  | 
					Exchequer and Local Financial Years Act (Adaptation of Enactments and Statutory Instruments) Order 1974 (S.I. No. 215 of 1974) | 
				
			
					| 
						  | 
					Exchequer and Local Financial Years Act, 1974 (Adaptation of Local Government Enactments and Statutory Instruments) Order 1974 (S.I. No. 323 of 1974) | 
				
			
					| 
						  | 
					Exchequer and Local Financial Years Act, 1974 (Adaptation of the Rates on Agricultural Land (Relief) Acts) Order 1974 (S.I. No. 332 of 1974) |