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Updated to 23 October 2025 (Act No. 10 of 2025 and S.I. No. 506 of 2025)

*Finance Act 1974
No. 27 of 1974

Contents

Commencement

Section Commencement/Effective Date
Where the commencement and effective dates differ, the effective date is shown below.
 Commencement Information
S. 85 23 October 1974 Finance Act, 1974 (Section 85) (Commencement) Order 1974 (S.I. No. 312 of 1974), art. 2

Amendments and other effects

How Affected Affecting Provision
Pt. 1 (ss. 1-75) rep., ctnc. of instrs., etc. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
S. 76 repealed 18/2015, ss. 1(3), (4), 3(1), 4, 5, sch. 1 pt. 1, item 40
S. 76 application restricted S.I. No. 183 of 1985, regs. 2, 30
S.76, applic. rstrct. retro. S. I. No. 183 of 1985, regs. 2, 30
S. 76 non application of S.I. No. 267 of 2012, reg. 25(a)
S.76 (1) am. 7/2001, s.240, sch. 5
S.78 rep. 2/1999, ss. 106, 109, sch. 3, pt. 1, col. 3
Ss. 81-83 rep. 31/1999, ss. 160, 163, sch. 3
S.83 cesser. 13/1986, s.97 (1)
S.83, cesser, new provn. retro. S. I. No. 146 of 1985, arts. 3
S.84 (4) am. 6/1975, s.54 (2)
S.84 (6) am. 6/1975, s.54 (3)
S.86 rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
S.88 (2) (5) rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
Sch. 1 rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
Sch. 2 rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
Sch. 3 ins. 21/1978, s.12 (2), sch. 1, pt. 4
Sch. 3 rep. 15/1983, s.120, sch. 4

SIs made under the Act

SectionSIs made under the Act
None

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