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

Finance Act 1981
No. 16 of 1981

Contents

Commencement

Section Commencement/Effective Date
Where the commencement and effective dates differ, the effective date is shown below.
 Commencement Information
Ss. 1-29 6 April 1981 Commenced as per s. 54(7)
Ss. 30-36 28 May 1981 Commenced on enactment
S. 37 1 June 1981 Commenced as per s. 37(3)
S. 38 1 April 1981 Commenced as per s. 38(2)
Ss. 39-42 28 May 1981 Commenced on enactment
S. 43 1 November 1972 Commenced as per s. 43
Ss. 44-54 28 May 1981 Commenced on enactment
Schs. 1-5 28 May 1981 Commenced on enactment

Amendments and other effects

How Affected Affecting Provision
Pt. 1 (ss. 1-29) rep., ctnc. of instrs., etc. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
S. 23 documents, information and fees prescribed S.I. No. 300 of 1981, regs. 3-5
S. 24 documents, information and fees prescribed S.I. No. 300 of 1981, regs. 3-5
S.30, appl. with mods. 13/1991, ss. 56(1)(c), 132(8)
S.31 rep. with trans. provns.* 3/2003, ss. 83, 86, sch. 1
S.31 (1) spent, new rate of duty. 28/1981, s. 2(1)
S.33 rep. with trans. provns.* 3/2003, ss. 83, 86, sch. 1
S.34 rep. with trans. provns.* 3/2003, ss. 83, 86, sch. 1
S.35 rep. with trans. provns.* 2/1999, ss. 106, 109, sch. 3, pt. 1, col. 3
S.35 (1) spent, new rate of duty. 28/1981, s.6 (1)
S.35 (2) spent, new rate of duty. 28/1981, s.6 (2)
S.35 (4) spent, new rate of 28/1981, s.6 (4)
S.35 (5), amount of repayment under. 10/1985, s.29 (3)
S.35 (5) am. temp. S. I. No. 367 of 1981, par. 3
S.35 (5) (a) (i) substit. 13/1993, s.72
S.35 (5) (b) am. 15/1983, s.60 (9)
S.37 (1), cesser. of applic. of. S. I. No. 307 of 1975, par. 9 (2)
  9/1992, s.152 (1)
S.38, rep. prosp. 10/1989, s.50 (1) (3), sch. 7, pt. 2
S.39 rep. with trans. provns.** 3/2003, ss. 83, 86, sch. 1
Pt. 3 (ss. 42 - 45) (in so far as it is unrepealed) rep. 31/2010, ss. 123, 125 & sch. 8, pt. 1
Ss. 47-51 rep. 31/1999, ss. 160, 163, sch. 3
S.51 (4) (6) am. 14/1982, s.103 (2) (3)
S.52 rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
S.54 (2) (7) rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
S. 54(4) rep. 31/2010, ss. 123, 125 & sch. 8, pt. 1
Sch. 1 rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
Sch. 2 spent, new rates of duty. 28/1981, s.4 (2), sch. 2
Sch. 3 spent, new rates of duty. 28/1981, s.3, sch. 1
Sch. 4 spent, new rates of duty. 28/1981, s.5 (1) (2), sch. 2
Sch. 4, pt. I spent, new rates of duty. S.I. No. 219 of 1981, art. 3
Sch. 5 rates amended S.I. No. 48 of 1982, arts. 2, 9, schedule 6
Sch. 5 spent, new rates of duty. S. I. No. 48 of 1982, par. 9

SIs made under the Act

SectionSIs made under the Act

**See also S.I. No. 379 of 2004, regs. 2, 44