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Updated to 17 November 2025 (Act No. 11 of 2025 and S.I. No. 542 of 2025)

Finance Act 1996
No. 9 of 1996

Contents

Commencement

Section Commencement/Effective Date
Where the commencement and effective dates differ, the effective date is shown below.
 Commencement Information
Ss. 1-6 6 April 1996 Commenced as per s. 143(8)
S. 7 1 July 1994 Commenced as per s. 7(2)
S. 8(1)(a) as it relates to the deletion of para. 54 26 April 1996 Commenced as per s. 8(2)(a)
S. 8(1)(a) as it relates to the deletion of paras. 35, 36, 46, 60 6 June 1996 Commenced as per s. 8(2)(b)
S. 8(1)(b) 6 June 1996 Commenced as per s. 8(2)(b)
S. 8(2) 6 April 1996 Commenced as per s. 143(8)
Ss. 9-25 6 April 1996 Commenced as per s. 143(8)
S. 26 1 July 1995 Commenced as per s. 26(2)
S. 27 1 April 1996 Commenced as per s. 27(2)
Ss. 28-32 6 April 1996 Commenced as per s. 143(8)
S. 33 28 March 1996 Commenced as per s. 33(2)
S. 34 6 April 1996 Commenced as per s. 143(8)
S. 35 28 March 1996 Commenced as per s. 35(2)
Ss. 36-38 6 April 1996 Commenced as per s. 143(8)
S. 39 30 November 1995 Commenced as per s. 39(8)
S. 40 6 April 1996 Commenced as per s. 40(3)
S. 41-47 6 April 1996 Commenced as per s. 143(8)
S. 48 1 April 1995 Commenced as per s. 48(2)
S. 49 1 April 1995 Commenced as per s. 49(2)
Ss. 50-54 6 April 1996 Commenced as per s. 143(8)
S. 55 28 March 1996 Commenced as per s. 55(2)
Ss. 56-59 6 April 1996 Commenced as per s. 143(8)
S. 60 23 April 1996 Commenced as per s. 60(2)
Ss. 61-70 6 April 1996 Commenced as per s. 143(8)
Ss. 71-74 15 May 1996 Commenced on enactment
S. 75(1) 25 July 1999 Finance Act 1996 (Commencement of Section 75(1)) Order 1999 (S.I. No. 223 of 1999), art. 2
S. 75(2) 15 May 1996 Commenced on enactment
S. 76 15 May 1996 Commenced on enactment
S. 77 1 July 1996 Commenced as per s. 143(9)
S. 78 15 May 1996 Commenced on enactment
S. 79(1)-(5) 15 May 1996 Commenced on enactment
S. 79(6) 1 July 1996 Commenced as per s. 79(6)
S. 80 1 September 1996 Finance Act 1996 (Commencement of Section 80) Order 1996 (S.I. No. 254 of 1996), art. 2
Ss. 81-86 15 May 1996 Commenced on enactment
S. 87 1 January 1996 Commenced as per s. 143(10)(a)
S. 88(a) 1 January 1996 Commenced as per s. 143(10)(a)
S. 88(b), (c) 15 May 1996 Commenced as per s. 143(10)(d)
S. 89(a)(i) 15 May 1996 Commenced as per s. 143(10)(d)
S. 89(a)(ii), (iii) 1 January 1996 Commenced as per s. 143(10)(a)
S. 89(b), (c) 15 May 1996 Commenced as per s. 143(10)(d)
S. 90 1 January 1996 Commenced as per s. 143(10)(a)
S. 91 15 May 1996 Commenced as per s. 143(10)(d)
S. 92(a) 1 March 1996 Commenced as per s. 143(10)(b)
S. 92(b) 1 January 1996 Commenced as per s. 143(10)(a)
S. 93(a) 1 July 1996 Commenced as per s. 143(10)(c)
S. 93(b) 15 May 1996 Commenced as per s. 143(10)(d)
S. 94 1 March 1996 Commenced as per s. 143(10)(b)
Ss. 95, 96 1 January 1996 Commenced as per s. 143(10)(a)
S. 97 1 July 1996 Commenced as per s. 143(10)(c)
S. 98(a) 15 May 1996 Commenced as per s. 143(10)(d)
S. 98(b), (c) 1 January 1996 Commenced as per s. 143(10)(a)
S. 99 1 January 1996 Commenced as per s. 143(10)(a)
S. 100 1 January 1996 Commenced as per s. 100
Ss. 101-129 15 May 1996 Commenced on enactment
Ss. 130-137 6 April 1996 Commenced as per s. 143(8)
Ss. 138, 139 15 May 1996 Commenced on enactment
S. 140 1 January 1996 Commenced as per s. 140(6)
Ss. 141-143 15 May 1996 Commenced on enactment
Schs. 1-5 15 May 1996 Commenced on enactment

Amendments and other effects

How Affected Affecting Provision
S.75, rep. with saver. 5/2002, ss. 80, 81, 83, sch. 3
Ss. 79, 80 rep. 2/1999, ss. 106, 109, sch. 3, pt. 1, col. 3
S.81 rep. with trans. provns.* 3/2003, ss. 83, 86, sch. 1
S.82 rep. with trans. provns.* 3/2003, ss. 83, 86, sch. 1
S.82 rep. 3/2003, s.92 (3)
Pt. 3(ss. 87 - 100)(in so far as it is unrepealed) rep. 31/2010, ss. 123, 125 & sch. 8, pt. 1
Ss. 101-111 rep. 31/1999, ss. 160, 163, sch. 3
S.106 (1) (a) (ii) (iii), rep. with conds. 2/1999, s.197, sch. 6, col. 3
S.107 (1), prov. substit. 3/1998, s.123
S.107 (4) am. 2/1999, ss. 148 (1), 169
S.108 (2) am. 2/1999, ss. 148 (1), 170 (a)
S.108 (3) am. 2/1999, ss. 148 (1), 170 (b)
S.108 (4) am. 39/1997, ss. 1097, 1100, 1102, 1103, sch. 31
S.113-119 rep. 31/1999, ss. 160, 163, sch. 3
Pt. 6 (ss. 130-137) rep., ctnc. of instrs., etc. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
S. 138 rep. 37/2014, s. 99(2), sch. 4
S.138 (4) am. 22/1997, s.164 (2)
S.138 (6) am. 22/1997, s.164 (3)
S.139 rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
S.140 rep. 29/1997, ss. 18 (b), 20 (3)
S.143 (2) (7) (8) rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
S. 143(4) rep. 31/2010, ss. 123, 125 & sch. 8, pt. 1
S. 143(10) rep. 31/2010, ss. 123, 125 & sch. 8, pt. 1
Sch. 1 rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
Sch. 2 rep. 3/2003, s.92 (3)
Sch. 2 am. 7/2001, s.240, sch. 5
Sch. 4 rep. 31/1999, ss. 160, 163, sch. 3
Sch. 5 rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30

SIs made under the Act

SectionSIs made under the Act

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