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Updated to 22 August 2025 (Act No. 10 of 2025 and S.I. No. 415 of 2025)

Finance Act 1972*
No. 19 of 1972

Contents

Commencement

SectionCommencement DateCommencement 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