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Updated to 9 September 2025 (Act No. 10 of 2025 and S.I. No. 426 of 2025)

Finance Act 1989
No. 10 of 1989

Contents

Commencement

Section Commencement/Effective Date
Where the commencement and effective dates differ, the effective date is shown below.
 Commencement Information
Ss. 1-30 6 April 1989 Commenced as per s. 100(8)
S. 31(1) 25 May 1988 Commenced as per s. 31(2)
S. 31(2) 6 April 1989 Commenced as per s. 100(8)
Ss. 32, 33 6 April 1989 Commenced as per s. 100(8)
Ss. 34-48 24 May 1989 Commenced on enactment
S. 49 1 April 1990 Commenced as per s. 49(2)
S. 50 1 April 1990 Commenced as per s. 50(2)
S. 51 1 October 1989 Commenced as per s. 51(2)
S. 52 24 May 1989 Commenced on enactment
S. 53 1 March 1989 Commenced as per s. 100(9)
Ss. 54, 55 24 May 1989 Commenced on enactment
S. 56(a) 24 May 1989 Commenced on enactment
S. 56(b) 1 March 1989 Commenced as per s. 100(9)
S. 57 1 March 1989 Commenced as per s. 100(9)
Ss. 58-60 24 May 1989 Commenced on enactment
S. 61(a) 1 July 1989 Commenced as per s. 100(9)
S. 61(b), (c) 1 November 1989 Commenced as per s. 100(9)
S. 61(d) 1 July 1989 Commenced as per s. 100(9)
S. 62 1 November 1989 Commenced as per s. 100(9)
S. 63(a) 1 July 1989 Commenced as per s. 100(9)
S. 63(b) 1 November 1989 Commenced as per s. 100(9)
ss. 64-73 24 May 1989 Commenced on enactment
Ss. 74-79 1 September 1989 Commenced as per s. 100(10)
Ss. 80-93 24 May 1989 Commenced on enactment
S. 94(1) 1 January 1990 Commenced as per s. 94(2)
S. 94(2) 24 May 1989 Commenced on enactment
Ss. 95-100 24 May 1989 Commenced on enactment
Schs. 1-7 24 May 1989 Commenced on enactment

Amendments and other effects

How Affected Affecting Provision
Trans. of functns. under. 42/2004, ss. 3 (1), 4, 58, 59 (1) (2) (3), sch. 3
Pt. 1 (ss. 1-33) rep., ctnc. for instrs., etc. 39/1997, ss. 1097, 1098, 1101, 1102, 1103, schs. 30, 32, par. 20
S. 4 transfer of functions and references construed S.I. No. 332 of 1996, arts. 1(2), 3, 4, 5, schedule
S.35 rep. with trans. provns.* 3/2003, ss. 83, 86, sch. 1
S.36 rep. with trans. provns.* 3/2003, ss. 83, 86, sch. 1
S.37 rep. with trans. provns.* 3/2003, ss. 83, 86, sch. 1
S.38 rep. with trans. provns.* 3/2003, ss. 83, 86, sch. 1
S.40 rep. 2/1999, ss. 106, 109, sch. 3, pt. 1, col. 3
S.40 (1), am. of rates of duty payable. 9/1992, s.150 (1)
S.41 rep. with trans. provns.* 3/2003, ss. 83, 86, sch. 1
S.41 repealed S.I. No. 394 of 1992, regs. 1(2), 31(1)
S.42 (3) am. 2/1999, s.118 (4)
  7/2001, s.240, sch. 5
S.42, rep. with saver. 5/2002, ss. 80, 81, 83, sch. 3
S.45, applic. ext. 2/1999, s.101 (2)
S.45 rep. 2/1999, ss. 106, 109, sch. 3, pt. 1, col. 3
S.45 (1), am. of rates of duty payable. 9/1992, s.158 (1)
S.45 (2), am. of rates of duty payable. 9/1992, s.158 (2)
S.45 (3) (b) am. 39/1997, ss. 1097, 1100, 1102, 1103, sch. 31
S.45 (3) (b), am. of rates of duty payable. 9/1992, s.158 (3)
S.45 (3) (b), prov. added. 13/1993, s.79 (6)
S.45 (4), constr. of refs. am., am. of rates of duty payable. 9/1992, s.158 (3)
S. 46 repealed 3/2008, s. 76(1) and (2), sch. 3, pt. 1
S.46 (2) am. 9/1992, s.159 (2)
S. 47(1) repealed 3/2008, s. 76(1) and (2), sch. 3, pt. 1
S. 47(4)(a) repealed 3/2008, s. 57(1), (2) and Schedule 1
S.48 (1) am. 31/1999, ss. 162, 163, sch. 4
S.48 (1), subsec. del. 3/2000, s.104 (a)
S. 48(2) application restricted 45/2021, s. 45(4)(b)
  26/2020, ss. 31(4)(b), 76(9)
S.48 (2), am. of rate of duty payable. 9/1992, s.161
S.48 (3) am. 31/1999, ss. 162, 163, sch. 4
S.48 (3), subsec. substit. 3/2000, s.104 (b)
S.48 (4), subsec. substit. 3/2000, s.104 (c)
S.51 (4) rep. 9/1992, ss. 101, 102, sch. 3, pt. 1
Pt. 3(ss. 53 - 63)(in so far as it is unrepealed) rep. 31/2010, ss. 123, 125 & sch. 8, pt. 1
S.64 rep. 31/1999, ss. 160, 163, sch. 3
S.65 rep. 22/1997, s.128 (3)
Ss. 66-68 rep. 31/1999, ss. 160, 163, sch. 3
S.70 rep. 8/1995, s.144 (3)
Ss. 71, 72 rep. 31/1999, ss. 160, 163, sch. 3
S.85 (1) (2), subsecs. substit. 7/2001, s.224
S.85 (2) (b) (iii), applic. rstrct. 13/1993, s.119
Ss. 86-89 rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
S.90 (1) (a), del. (in pt.). 13/1993, s.126 (1) (a)
S.90 (11) (12) ins. 13/1993, s.126 (1) (b)
S. 91 rep. 37/2014, s. 99(2), sch. 4
S.91 (4) am. 10/1990, s.132 (2)
S.91 (6) am. 10/1990, s.132 (3)
S.92, "or the remission" ins. 28/1992, s.17
S. 92(1) amended 39/2023, ss. 85, 102(8)
S. 92(1)(a) amended 52/2015, s. 84(a)
S. 92(1)(b) deleted 52/2015, s. 84(b)
S. 92(1)(ii) substit. 37/2014, s. 61
S.92 (1) (ii) am. 13/1991, s.124
  9/1996, s.78
S. 92(2)(a) amended 26/2020, ss. 36(1)(a), 36(2)
S. 92(2)(a) eligibility criteria prescribed S.I. No. 340 of 1989, reg. 3
S. 92(5) amended 26/2020, ss. 36(1)(b), 36(2)
S.95 rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
S.98 rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
S.100 (2) (7) (in pt.), (8) rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
S. 100(4) rep. 31/2010, ss. 123, 125 & sch. 8, pt. 1
S. 100(9) rep. 31/2010, ss. 123, 125 & sch. 8, pt. 1
Sch. 1 rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
Sch. 4, am. of rates of duty payable. 9/1992, s.147 (2), sch. 5
Sch. 6, pt. 1, am. of rates of duty payable. 9/1992, s.154 (a), sch. 6, pt. 1
Sch. 6, pt. 1, non applic. of. 9/1992, s.155 (2) (a)
Sch. 6, pt. 2, am. of rates of duty payable. 9/1992, s.160 (1)
Sch. 6, pt. 3, am. of rates of duty payable. 9/1992, s.160 (2)
Sch. 6, pt. 4, am. of rate of duty payable. 9/1992, s.160 (4), sch. 6, pt. 4
Sch. 6, pt. 4 partial repeal 25/2008, s. 57(1), (2) and Schedule 1

SIs made under the Act

SectionSIs made under the Act
S. 45(3)(f) Hydrocarbon Light Oil Regulations 1989 (S.I. No. 156 of 1989)
S. 92 Disabled Drivers and Disabled Passengers (Tax Concessions) (Amendment) Regulations 2024 (S.I. No. 217 of 2024)
  Disabled Drivers and Disabled Passengers (Tax Concessions) (Amendment) Regulations 2023 (S.I. No. 320 of 2023)
  Disabled Drivers and Disabled Passengers (Tax Concessions) (Amendment) Regulations 2020 (S.I. No. 749 of 2020)
  Disabled Drivers and Disabled Passengers (Tax Concessions) (Amendment) Regulations 2018 (S.I. No. 55 of 2018)
  Disabled Drivers and Disabled Passengers (Tax Concessions) (Amendment) Regulations 2015 (S.I. No. 634 of 2015)
  Disabled Drivers and Disabled Passengers (Tax Concessions) (Amendment) Regulations 2014 (S.I. No. 139 of 2014)
  Disabled Drivers and Disabled Passengers (Tax Concessions) (Amendment) Regulations 20009 (S.I. No. 368 of 2009)
  Disabled Drivers and Disabled Passengers (Tax Concessions) (Amendment) (No. 2) Regulations 2005 (S.I. No. 566 of 2005)
  Disabled Drivers and Disabled Passengers (Tax Concessions) (Amendment) Regulations 2005 (S.I. No. 178 of 2005)
  Disabled Drivers and Disabled Passengers (Tax Concessions) (Amendment) Regulations 2004 (S.I. No. 469 of 2004)
  Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994 (S.I. No. 353 of 1994)
  Disabled Drivers (Tax Concessions) Regulations 1989 (S.I. No. 340 of 1989)

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