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Updated to 10 October 2025 (Act No. 10 of 2025 and S.I. No. 474 of 2025)

Finance Act 1978
No. 21 of 1978

Contents

Commencement

Section Commencement/Effective Date
Where the commencement and effective dates differ, the effective date is shown below.
 Commencement Information
Ss. 1-18 6 April 1978 Commenced as per s. 54(8)
S. 19 1 April 1978 Commenced as per s. 19
Ss. 20-28 6 April 1978 Commenced as per s. 54(8)
S. 29 2 October 1978 Finance Act, 1978 (Section 29) (Commencement) Order 1978 (S.I. No. 224 of 1978), art. 2
Ss. 30-41 5 July 1978 Commenced on enactment
S. 42(1) 31 March 1976 Commenced as per s. 42(2)
S. 42(2) 5 July 1978 Commenced on enactment
S. 43-49 5 July 1978 Commenced on enactment
S. 50(1)(a) 1 January 1978 Commenced as per s. 50(1)(b)
S. 50(1)(b) 5 July 1978 Commenced on enactment
S. 50(2)-(4) 5 July 1978 Commenced on enactment
S. 51 5 July 1978 Commenced on enactment
S. 52(1)(a) 1 April 1978 Commenced as per s. 52(1)(b)
S. 52(1)(b) 5 July 1978 Commenced on enactment
S. 52(2) 5 July 1978 Commenced on enactment
Ss. 53, 54 5 July 1978 Commenced on enactment
Schs. 1, 2 5 July 1978 Commenced on enactment

Amendments and other effects

How Affected Affecting Provision
Pt. 1 (ss. 1-28) rep., ctnc. of instrs., etc. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
S. 29 repealed with saver 18/2015, ss. 1(3), (4), 3(1), 4, 5, sch. 1 pt. 1, item 42
S.29, constr. of ref. am. 9/1992, s.162 (1)
S.29 (7), appl. with mod. S.I. No. 639 of 2010, reg. 1(2), 14(2)
  S.I. No. 548 of 2006, regs. 1(2), 37(2)
  S. I. No. 440 of 1992, regs. 2, 8
  S. I. No. 279 of 1982, reg. 8
S. 29(7) applied with modifications S.I. No. 279 of 1982, regs. 2, 8
Ss. 31-35 rep. 31/1999, ss. 160, 163, sch. 3
S.31(1A), new s. 2/1999, ss. 148 (2), 181
S.34 (5) (b) (c), pars. substit. 13/1993, s.105
S.39 (1) (c) appl. 8/1995, s.166 (6) (b) (8)
S.39 (1A), subsec. ins. 22/1997, s.137 (1) (3)
S.39 (1A) (b) (i) am. 3/2000, s.146 (1) (2)
Ss. 43, 46, rep. 5/2005, ss. 145 (6) (a) (b) (vi), 150 (9)
S.45 (4) am. 11/1979, s.57 (2)
S.45 (6) am. 11/1979, s.57 (3)
S.46 rep. (in pt.). 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
  3/1998, s.133 (3) (6)
S.46 (2) am. 14/1982, s.59 (2)
S.47 am. 14/1980, ss. 89, 96 (7)
S.47 rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
S.50 (2) (a), applic. rstrct. 9/1996, s.140 (4) (6)
S.51 (2) am. 10/1990, ss. 133, 140 (8)
S.52 (1) rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
S.54 (2) (8) rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
Sch. 1 rep. 39/1997, ss. 1097, 1098, 1099, 1102, 1103, sch. 30
Sch. 2 rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
Sch. 4, pt. 1 rep. 39/1997, ss. 1097, 1098, 1099, 1102, 1103, sch. 30

SIs made under the Act

SectionSIs made under the Act
S. 50(4) Road Fund (Winding Up) Regulations 1980 (S.I. No. 230 of 1980)