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Updated to 14 December 2025 (Act No. 15 of 2025 and S.I. No. 628 of 2025)

Finance Act 1959
No. 18 of 1959

Contents

Commencement

Section Commencement/Effective Date
Where the commencement and effective dates differ, the effective date is shown below.
 Commencement Information
Ss. 1-10 6 April 1959 Commenced as per s. 82(6)
Ss. 11-21 27 July 1959 Commenced on enactment
Ss. 22-23 6 April 1959 Commenced as per s. 82(6)
Ss. 24-69 6 April 1960 Commenced as per s. 82(7)
Ss. 70-74 27 July 1959 Commenced on enactment
S. 75 1 August 1959 Commenced as per s. 75(7)
Ss. 76-82 27 July 1959 Commenced on enactment
Sch. 1-2 6 April 1960 Commenced as per s. 82(7)
Sch. 3  27 July 1959 Commenced on enactment
Sch. 4 Part 1 1 August 1959 Commenced as per s. 80(2)(a)
Sch. 4 Part 2 1 August 1959 Commenced as per s. 80(2)(b)
Sch. 4 Part 3 1 August 1960 Commenced as per s. 80(2)(c)

Amendments and other effects

How Affected Affecting Provision
Ss. 1-10 rep., conseq. provns. 6/1967, ss. 554-557, 559, 560, sch. 19, pt. 2
S.11 (3), rate of duty on cert. tobacco. 19/1960, s.19 (6), sch. 1, pt. 3
S.11 (4) (5) rep. 32/1977, s.12 (1) (4), sch. 2, pt. 1
S.19 r. 2/1999, ss. 106, 109, sch. 3, pt. 1, col. 3
Ss. 22, 23 rep., conseq. provns. 6/1967, ss. 554-557, 559, 560, sch. 19, pt. 2
Ss. 24-68, 70-74, rep. in pt., conseq. provns. 6/1967, ss. 554-557, 559, 560, sch. 19, pt. 2
Ss. 24-74 rep. 7/1976, s.164, sch. 3, pt. 2
S.75 (1)-(3) (4) (c) rep. 14/1970, s.60, sch. 2
S.75 (4) rep. 31/1999, ss. 160, 163, sch. 3
S.76 rep. 31/1999, ss. 160, 163, sch. 3
S.77 (4) am. 19/1960, s.38 (2)
S.77 (6) am. 19/1960, s.38 (3)
S.78, 21/1989, ss. 2, 7, sch.1
Schs. 1, 2 rep., conseq. provns. 6/1967, ss. 554-557, 559, 560, sch. 19, pt. 2

SIs made under the Act

SectionSIs made under the Act
S. 23 Income Tax (Purchased Life Annuities) Regulations, 1959 (S.I. No. 152 of 1959)