Updated to 17 November 2025 (Act No. 11 of 2025 and S.I. No. 542 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 |
|---|---|---|
| Ss. 1-48 | 6 April 1974 | Commenced as per s. 88(5) |
| S. 49 | 6 April 1973 | Commenced as per s. 49(2) |
| Ss. 50-75 | 6 April 1974 | Commenced as per s. 88(5) |
| Ss. 76-80 | 6 August 1974 | Commenced on enactment |
| S. 81 | 6 August 1974 | Commenced as per s. 81(2) |
| S. 82 | 6 August 1974 | Commenced as per s. 82 |
| S. 83 | 6 August 1974 | Commenced as per s. 83(3) |
| S. 84 | 6 August 1974 | Commenced on enactment |
| S. 85 | 23 October 1974 | Finance Act, 1974 (Section 85) (Commencement) Order 1974 (S.I. No. 312 of 1974), art. 2 |
| S. 86 | 6 April 1974 | Commenced per s. 86 |
| Ss. 87-88 | 6 August 1974 | Commenced on enactment |
| Sch. 1-2 | 6 August 1974 | Commenced on enactment |
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| S. 76 repealed | 18/2015, ss. 1(3), (4), 3(1), 4, 5, sch. 1 pt. 1, item 40 |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
| Section | SIs made under the Act |
|---|---|
| None |