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Updated to 26 September 2025 (Act No. 10 of 2025 and S.I. No. 416 of 2025)

Finance Act 1975*
No. 6 of 1975

Contents

Commencement

SectionCommencement DateCommencement Information
S. 44(1) - (3) 1 January 1976 Finance Act, 1975 (Section 44) (Appointed Day) Order 1975 (S.I. No. 294 of 1975), art. 2

Amendments and other effects

How Affected Affecting Provision
Pt. 1 (ss. 1-35) rep., ctnc. of instr., etc. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
S.28 rep. 5/2005, ss. 145 (6) (a) (b) (iv), 150 (9)
S. 29(3) rep. 31/2010, ss. 123, 125 & sch. 8, pt. 1
S. 36(2) repealed S.I. No. 307 of 1975, art. 2, schedule, pt. I
Ss. 36 (2) (3), 37 (4), 38 (1) (in pt.) (2), 40 (3) rep. S. I. No. 307 of 1975, par. 22 (1), sch. 6, pt. 1
S. 36 rep. with trans. provns.** 3/2003, ss. 83, 86, sch. 1
S. 36(3) repealed S.I. No. 307 of 1975, art. 2, schedule, pt. I
S. 37 rep. with trans. provns.** 3/2003, ss. 83, 86, sch. 1
S. 37(4) repealed S.I. No. 307 of 1975, art. 2, schedule, pt. I
S. 38(1) (in so far as it relates to unmanufactured tobacco) repealed S.I. No. 307 of 1975, art. 2, schedule, pt. I
S. 38(2) repealed S.I. No. 307 of 1975, art. 2, schedule, pt. I
S. 39 rep. with trans. provns.** 3/2003, ss. 83, 86, sch. 1
S. 40(3) repealed S.I. No. 307 of 1975, art. 2, schedule, pt. I
S.42 (2) spent, new rates of duty. 14/1980, s.77 (3), sch. 7, pt. 3
S. 43 repealed with transitional provisions 35/2024, S. 1(2), Ss. 10, sch. 2, part 1, ref. 10, 255
S.43 (1), def. ins. 8/1995, s.114 (a)
  7/2001, s.176 (a)
S.43 (2) (a) am. 7/2001, ss. 176 (b), 240, sch. 5
  3/2003, s.108 (1) (a) (2)
S.43 (2) (b), prov. added. 13/1993, s.71 (1) (a) (i)
S.43 (2) (c), substit. 13/1993, s.71 (1) (a) (ii)
S.43 (3)-(5), substit. 13/1993, s.71 (1) (b)
S.43 (3) am. 8/1995, s.114 (b)
S.43 (5) am. 10/1985, s.38
  8/1995, s.114 (c)
  7/2001, s.240, sch.5
S.43 (6) spent, new rates of duty. 14/1980, s.74 (1)
S.43 (6) substit. 3/2003, s.108 (1) (b) (3)
S.43 (7) am. 14/1980, s.74 (2)
  S. I. No. 48 of 1982, par. 11 (2)
S.43 (7), excise duty rates. 15/1983, s.63 (2)
S.43 (7) del. 3/2003, s.108 (1) (c) (2)
S.43 (7) (aa) am. 9/1992, s.160 (3) (b)
  9/1996, s.76
  3/1998, s.87
S.43 (7) (aa), par. am., prosp. effect. 10/1989, s.47 (3) (b)
S.43 (7) (aa) (i) del. (in pt.). 13/1993, s.71 (1) (c)
S.43 (7) (aa) (i) (A) (B) (C) (D) am. 7/2001, s.240, sch. 5
S. 43(7)(aa) amended S.I. No. 48 of 1982, arts. 2, 11(2)
S.43 (8) (9) del. 13/1993, s.71 (1) (d)
S.43 (10) (a) am. 8/1995, s.114 (d)
S.43 (10) (b) substit. 13/1993, s.71 (1) (e)
S.43 (10) (c) am. 7/2001, s.240, sch. 5
S.43 (11) del. 13/1993, s.71 (1) (f)
S.44 (3) rep., new provn. 15/1983, s.65 (3) (4)
S.46, regs. am. 13/1993, ss. 69 (1), 75 (2), 79 (5)
S.46, regs. appl. retro. 13/1993, s.68 (2).
Ss. 48, 49 rep. 31/1999, ss. 160, 163, sch. 3
Pt. 5 (ss. 50 - 53) (in so far as it is unrepealed) rep. 31/2010, ss. 123, 125 & sch. 8, pt. 1
S.54 (4) am. 16/1976, s.80 (2)
S.54 (6) am. 16/1976, s.80 (3)
S.57 (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 rep. 9/1996, ss. 132, 143 (8), sch. 5, pt. 2
Sch. 3 (in pt.) appl. 16/1976, s.12 (2) (5)
Sch. 3, pars. 1 (1), 2 am. 18/1977, s.43, sch. 1, pt. 5
Sch. 4 rep. 31/1999, ss. 160, 163, sch. 3
Sch. 5 rep 9/1996, ss. 132, 143 (8), sch. 5, pt. 2
Sch. 5 ins. 16/1976, s.26 (1) (c)
Sch. 5, pars. 1 (1), 2 am. 18/1977, s.43, sch. 1, pt. 5

SIs made under the Act

SectionSIs made under the Act
S. 46 Imposition of Duties (No. 287) (Excise Duty on Table Waters) Order 1987 (S.I. No. 338 of 1987)
  Imposition of Duties (No. 285) (Excise Duties) Order 1987 (S.I. No. 19 of 1987)
  Imposition of Duties (No. 281) (Hydrocarbons) Order 1986 (S.I. No. 3 of 1986)
  Imposition of Duties (No. 280) (Excise Duties) (Vehicles) Order 1985 (S.I. No. 304 of 1985)
  Imposition of Duties (No. 279) (Motor Vehicles and Motor-Cycles) (Amendment) Order 1985 (S.I. No. 267 of 1985)
  Imposition of Duties (No. 274) (Televisions) Order 1985 (S.I. No. 41 of 1985)
  Imposition of Duties (No. 273) (Excise Duty on Motor-Cycles) Order 1984 (S.I. No. 354 of 1984)
  Imposition of Duties (No. 272) (Excise Duties on Motor Vehicles) Order 1984 (S.I. No. 353 of 1984)
  Imposition of Duties (No. 270) (Spirits) Order 1984 (S.I. No. 252 of 1984)
  Imposition of Duties (No. 266) (Tobacco Products) Order 1983 (S.I. No. 213 of 1983)
  Imposition of Duties (No. 265) (Excise Duty on Hydrocarbon Oils) Order 1983 (S.I. No. 126 of 1983)
  Imposition of Duties (No. 264) (Hydrocarbons) Order 1983 (S.I. No. 85 of 1983)
  Imposition of Duties (No. 263) (Exise Duties) (No. 2) Order 1983 (S.I. No. 42 of 1983)
  Imposition of Duties (No. 261) (Excise Duties) Order 1983 (S.I. No. 9 of 1983)
  Imposition of Duties (No. 260) (Excise Duty on Video Players) Order 1982 (S.I. No. 49 of 1982)
  Imposition of Duties (No. 259) (Excise Duties) Order 1982 (S.I. No. 48 of 1982)
  Imposition of Duties (No. 255) (Hydrocarbon Oils) Order 1981 (S.I. No. 367 of 1981)
  Imposition of Duties (No. 254) (Excise Duty on Tobacco Products) Order 1981 (S.I. No. 299 of 1981)
  Imposition of Duties (No. 244) (Excise Duties on Spirits, Beer and Hydrocarbon Oils) Order 1979 (S.I. No. 415 of 1979)
  Imposition of Duties (No. 236) (Excise Duties on Motor Vehicles, Televisions and Gramophone Records) Order 1979 (S.I. No. 57 of 1979)
  Imposition of Duties (No. 221) (Excise Duties) Order 1975 (S.I. No. 307 of 1975)

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

**See also S.I. No. 379 of 2004, regs. 2, 44