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Updated to 16 September 2025 (Act No. 10 of 2025 and S.I. No. 431 of 2025)

Finance Act 1972*
No. 19 of 1972

Contents

Commencement

Section Commencement/Effective Date
Where the commencement and effective dates differ, the effective date is shown below.
 Commencement Information
No commencement order so no information supplied

Amendments and other effects

How Affected Affecting Provision
Pt. 1 (ss. 1-25) rep., ctnc. of instrs., etc. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
S. 21 application extended S.I. No. 316 of 1987, arts. 2(2)(3), 22(9), 41(11)
  S.I. No. 391 of 1986, arts. 2, 24(8), 46(8)
S.34 rep. 9/1996, s.119, sch. 4
S.35 rep. 31/1999, ss. 160, 163, sch. 3
S.36 rep. 13/1994, ss. 109 (3) (4)
S.40 (4) am. 19/1973, s.91 (2)
S.40 (6) am. 19/1973, s.91 (3)
S.42 rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
S.43 rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
S.43 (in pt.) rep. 7/1976, s.164, sch. 3, pt. 2
S.45 (1) (a), subpar. substit. 9/1992, s.214 (a)
S.45 (1) (b) am. 9/1992, s.214 (b)
S.46 rep. (in pt.). 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
S.48 (2) (5) rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
Sch. 1 rep. 39/1997, ss. 1097, 1098, 1099, 1102, 1103, sch. 30
Sch. 1, pt. 1, appl. with mods. 13/1991, ss. 12 (2), 132 (8)
Sch. 1, pt. 2, par. 1 (2) rep. 9/1996, ss. 132, 143 (8), sch. 5, pt. 2
Sch. 1, pt. 3 am. 27/1974, s.64 (2)
Sch. 1, pt. 3, par. 4, par. substit. 22/1997, ss. 59, 146, 166 (9), sch. 9, pt. 1, pars. 5 (3), 21
Sch. 1, pts. 5, 6 rep. 9/1996, ss. 132, 143 (8), sch. 5, pt. 2
Sch. 1, pt. 6, appl. with mods. 13/1991, ss. 12 (2), 132, (8)
Sch. 1, pt. 6 (1) (2), pars. substit. 9/1996, ss. 132, 143 (8), sch. 5, pt. 1, pars. 6, 20
Sch. 2, alt. of rates. 19/1973, s.53, sch. 8
Sch. 3 rep. (in pt.). 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
Sch. 4 rep. (in pt.). 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30

SIs made under the Act

SectionSIs made under the Act

*Commencement information is only provided where a Commencement Order has been made