Updated to 5 September 2025 (Act No. 10 of 2025 and S.I. No. 421 of 2025)
Finance Act 1987
No. 10 of 1987
Contents
Commencement
| Section | Commencement Date | Commencement Information |
|---|---|---|
| Ss. 1-7 | 6 April 1987 | Commenced as per s. 55(7) |
| S. 8(a) | 6 April 1987 | Commenced as per s. 55(7) |
| S. 8(b) | 6 April 1987 | Commenced as per s. 8(b) |
| Ss. 9-35 | 6 April 1987 | Commenced as per s. 55(7) |
| Ss. 36-38 | 9 July 1987 | Commenced on enactment |
| S. 39(a)(i) | 9 July 1987 | Commenced on enactment |
| S. 39(a)(ii) | 6 June 1987 | Commenced as per s. 55(8) |
| S. 39(b) | 9 July 1987 | Commenced on enactment |
| S. 40 | 1 May 1987 | Commenced as per s. 55(8) |
| S. 41 | 1 November 1987 | Commenced as per s. 55(8) |
| S. 42 | 1 May 1987 | Commenced as per s. 55(8) |
| Ss. 43, 44 | 9 July 1987 | Commenced on enactment |
| S. 45 | 1 November 1987 | Commenced as per s. 55(8) |
| S. 46, 47 | 1 July 1987 | Commenced as per s. 55(8) |
| Ss. 48-55 | 9 July 1987 | Commenced on enactment |
Amendments and other effects
| How Affected | Affecting Provision |
|---|---|
| Pt. 1 (ss. 1-35) rep., ctnc. of instrs., etc. | 39/1997, ss. 1097, 1098, 1101, 1102, 1103, sch. 30, sch. 32, par. 22 (3) |
| S. 27 ctnc. of instrs. | 7/1997, ss. 2, 9(7) |
| S.35 saved. | 39/1997, ss. 1097, 1101, 1102, 1103, sch. 32, par. 22 |
| 21/1998, ss. 1 (2), 17 (2) (b) | |
| S.35, s. | 9/1996, ss. 31 (1) (2) (3), 143 (8) |
| S.35, subsecs. ins. | 13/1994, s.20 (1) (b) (c) (d) |
| S.35 (1) am. | 9/1992, s.58 |
| 13/1993, s.48 (a) (i)-(iii) | |
| 13/1994, s.20 (1) (2) (a) | |
| 22/1997, ss. 30 (1) (a) (2) (a), 166 (9) | |
| S.35 (1), am. retro. | 10/1989, ss. 28 (a), 100 (8) |
| S.35 (1) (a) (b) substit. | 13/1993, s.48 (a) (iv) |
| S.35 (1A) (b) (i) am. | 8/1995, ss. 36 (1) (a) (i) (2) (a), 179 (9) |
| S.35 (1A) (b) (ii) am. | 8/1995, ss. 36 (1) (a) (ii) (2) (a), 179 (9) |
| S.35 (2) am. | 13/1993, s.48 (b) |
| S.35 (2) (a) (i), prov. ins. | 22/1997, ss. 30 (1) (b) (i) (2), 166 (9) |
| S.35 (2) (b) am. | 22/1997, ss. 30 (1) (b) (ii) (2), 166 (9) |
| S.35 (3) am. | 13/1993, s.48 (c) |
| S.35 (3), subsec. substit. prosp. effect. | 10/1989, s.28 (b) |
| S.35 (3A)-(3F) ins. | 13/1993, s.48 (d) |
| S.35 (4B), subsec. substit. | 8/1995, s.36 (1) (b) (2) (b), 179 (9) |
| S.35 (4) am. | 13/1993, s.48 (e) (i) (ii) |
| 22/1997, ss. 30 (1) (c) (2), 166 (9) | |
| S.35 (4), constr. of refs. am. | 9/1996, ss. 31 (2) (a), 143 (8) |
| S.35 (5) substit. | 13/1993, s.48 (f) |
| S.35 (5) (c) am. | 8/1995, ss. 36 (1) (c) (2) (c), 179 (9) |
| S.35 (6) am. | 13/1993, s.48 (g) |
| S.35 (7), constr. of refs. | 9/1996, ss. 31 (2) (b), 143 (8) |
| S.35 (7) (aa), par. ins. | 13/1993, s.48 (h) (i) |
| S.35 (7) (bb), ins. retro. | 10/1989, ss. 28 (c), 100 (8) |
| S.35 (7) (b) (bb) substit. | 13/1993, s.48 (h) (ii) |
| S.35 (9) (10), subsecs. ins. | 13/1993, s.48 (i) |
| S.35 (22) rep. | 22/1997, ss. 59, 146, 166 (9), sch. 9, pt. 2 |
| S.36 repealed | S.I. No. 394 of 1992, regs. 1(2), 31(1) |
| 2/1999, ss. 106, 109, sch. 3, pt. 1, col. 3 | |
| Pt. 3 (ss. 38 - 47) (in so far as it is unrepealed) rep. | 31/2010, ss. 123, 125 & sch. 8, pt. 1 |
| Ss. 48 and 49 rep. | 31/1999, ss. 60, 163, sch. 3 |
| S. 51 rep. | 37/2014, s. 99(2), sch. 4 |
| S.51 (4) (6) am. | 12/1988, s.67 (2) (3) |
| S.52 rep. | 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30 |
| S.53 am. | 8/1995, s.95, sch. 5 |
| S.55 (2) (7) rep. | 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30 |
| S. 55(4) rep. | 31/2010, ss. 123, 125 & sch. 8, pt. 1 |
| S. 55(8) rep. | 31/2010, ss. 123, 125 & sch. 8, pt. 1 |
SIs made under the Act
| Section | SIs made under the Act |
|---|---|
| S. 27 | Finance Act, 1987 (Designation of Urban Renewal Areas) Order, 1996 (S.I. No. 56 of 1996) |
| Finance Act 1987 (Designation of Urban Renewal Areas) (No. 4) Order 1994 (S.I. No. 287 of 1994) | |
| Finance Act 1987 (Designation of Urban Renewal Areas) (No. 3) Order 1994 (S.I. No. 286 of 1994) | |
| Finance Act 1987 (Designation of Urban Renewal Areas) (No. 2) Order 1994 (S.I. No. 285 of 1994) | |
| Finance Act 1987 (Designation of Urban Renewal Areas) Order 1994 (S.I. No. 284 of 1994) | |
| Finance Act 1987 (Designation of Urban Renewal Areas) (No. 4) Order 1993 (S.I. No. 292 of 1993) | |
| Finance Act, 1987 (Designation of Urban Renewal Areas) (No. 3) Order 1993 (S.I. No. 246 of 1993) | |
| Finance Act, 1987 (Designation of Urban Renewal Areas) (No. 2) Order 1993 (S.I. No. 245 of 1993) | |
| Finance Act, 1987 (Designation of Urban Renewal Areas) Order 1993 (S.I. No. 244 of 1993) | |
| Finance Act 1987 (Designation of Urban Renewal Areas) Order 1992 (S.I. No. 368 of 1992) | |
| Finance Act 1987 (Designation of Urban Renewal Areas) (No. 2) Order 1990 (S.I. No. 315 of 1990) | |
| Finance Act 1987 (Designation of Urban Renewal Areas) Order 1990 (S.I. No. 206 of 1990) | |
| Finance Act, 1987 (Designation of Urban Renewal Areas) (No. 2) Order 1988 (S.I. No. 313 of 1988) | |
| Finance Act, 1987 (Designation of Urban Renewal Areas) Order 1988 (S.I. No. 124 of 1988) |