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

Finance Act 1971
No. 23 of 1971

Contents

Commencement

Section Commencement/Effective Date
Where the commencement and effective dates differ, the effective date is shown below.
 Commencement Information
Ss. 1-20 6 April 1971 Commenced as per s. 55(6)
S. 21(1) 6 April 1971 Commenced as per s. 21(1)(b)
S. 21(2), (3) 6 April 1971 Commenced as per s. 55(6)
Ss. 22-26 6 April 1971 Commenced as per s. 55(6)
Ss. 27-42 28 July 1971 Commenced on enactment
S. 43 1 October 1970 Commenced as per s. 43(2)
S. 44 6 April 1971 Commenced as per s. 44(2)
Ss. 45-55 28 July 1971 Commenced on enactment
Schs. 1-3 28 July 1971 Commenced on enactment

Amendments and other effects

How Affected Affecting Provision
Pt. 1 (ss. 1-26) rep., ctnc. of instrs., etc. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
S.17 rep. 5/2005, ss. 145 (6) (a) (b) (iii), 150 (9)
S.27 (1) (2), rates of duties alt. 19/1973, s.47 (1) (2)
S. 27(2) amended S.I. No. 83 of 1973, arts. 2, 4
S. 28 applied with modifications S.I. No. 152 of 1972, arts. 2, 6(a)
S.28 (2) (a) (b) del. S. I. No. 220 of 1972, par. 25 (b)
S. 28(2)(a) deleted S.I. No. 152 of 1972, arts. 2, 6(b)
S. 28(2)(b) deleted S.I. No. 152 of 1972, arts. 2, 6(b)
S.28 (3) rep. prosp. 19/1973, s.48 (2) (d)
S. 28(3)(a) amended S.I. No. 152 of 1972, arts. 2, 6(c)
S. 29 repealed with saver 18/2015, ss. 1(3), (4), 3(1), 4, 5, sch. 1 pt. 1, item 39
S.29, s. 10/1988, s.19
S. 29(2) application restricted S.I. No. 431 of 1992, regs. 2, 8
S.29 (3) am. 7/2001, s.240, sch. 5
S.32, applic. rstrct. 14/1980, s.93 (1)
Ss. 43, 44 rep. 31/1999, ss. 160, 163, sch. 3
Ss. 46, 49, 50 rep. 7/1976, s.164, sch. 3, pt. 2
S.50 (2), am. as to pre-repeal liability. 21/1978, s.46
S.51 (4) (6) am. 19/1972, s.40 (2) (3)
S. 52 repealed 3/2008, s. 76(1) and (2), sch. 3, pt. 1
S.55 (2) (6) rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
S.58 (1) am. 10/1990, ss. 14 (1), 140 (8)
S.60 substit. 10/1990, ss. 15, 140 (8)
Sch. 1 am. S. I. No. 220 of 1972, par. 25
Sch. 2, rates of estate duty alt. 19/1972, s.26

SIs made under the Act

SectionSIs made under the Act