Updated to 23 October 2025 (Act No. 10 of 2025 and S.I. No. 506 of 2025)
Finance Act 1977
No. 18 of 1977
Contents
Commencement
| Section | Commencement/Effective Date Where the commencement and effective dates differ, the effective date is shown below.
|
Commencement Information |
|---|---|---|
| S. 1 | 6 April 1976 | Commenced as per s. 1 |
| Ss. 2-32 | 6 April 1977 | Commenced as per s. 56(7) |
| S. 33 | 6 April 1976 | Commenced as per s. 33 |
| S. 34 | 6 April 1976 | Commenced as per s. 34 |
| S. 35 | 6 April 1976 | Commenced as per s. 35 |
| Ss. 36-40 | 6 April 1977 | Commenced as per s. 56(7) |
| S. 41 | 6 April 1976 | Commenced as per s. 41(2) |
| Ss. 42, 43 | 6 April 1977 | Commenced as per s. 56(7) |
| Ss. 44-48 | 1 June 1977 | Commenced on enactment |
| Ss. 49-50 | 5 April 1977 | Commenced as per s. 56(7) |
| S. 51(1) | 5 April 1975 | Commenced as per s. 51(2) |
| S. 51(2) | 5 April 1977 | Commenced as per s. 56(7) |
| Ss. 52, 53 | 1 June 1977 | Commenced on enactment |
| S. 54(1)(a) | 6 April 1976 | Commenced as per s. 54(1)(c)(i) |
| S. 54(1)(b) | 6 April 1977 | Commenced as per s. 54(1)(c)(ii) |
| S. 54(1)(c) | 1 June 1977 | Commenced on enactment |
| S. 54(2), (3) | 1 June 1977 | Commenced on enactment |
| Ss. 55, 56 | 1 June 1977 | Commenced on enactment |
| Sch.1 parts I-IV | 1 June 1977 | Commenced on enactment |
| Sch.1 part V para. 1 | 1 June 1977 | Commenced on enactment |
| Sch.1 part V para. 2(a) | 1 June 1977 | Commenced on enactment |
| Sch.1 part V para. 2(b) | 6 April 1976 | Commenced as per sch.1 part V para. 2(b) |
| Sch. 2 | 1 June 1977 | Commenced on enactment |
Amendments and other effects
| How Affected | Affecting Provision |
|---|---|
| Pt. 1 (ss. 1-43) rep., ctnc. of instrs., etc. | 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30 |
| S.44 (1) (2) spent, new rates of duty. | 14/1980, s.76 (1), sch. 7, pt. 1 |
| S.45 rep. with trans. provns.** | 3/2003, ss. 83, 86, sch. 1 |
| S.46 rep. with trans. provns.** | 3/2003, ss. 83, 86, sch. 1 |
| S.46 spent, new rate of drawback. | 11/1979, s.39 (2) |
| Ss. 47, 48 rep. | 31/1999, ss. 160, 163, sch. 3 |
| S.47 am. | 21/1978, s.35 (3) |
| S.52 (4) am. | 21/1978, s.45 (2) |
| S.52 (6) am. | 21/1978, s.45 (3) |
| S.53 rep. | 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30 |
| S.54 rep. (in pt.). | 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30 |
| S.56 (2) (7) rep. | 39/1997, ss. 1097, 1098, 1099, 1102, 1103, sch. 30 |
| Sch. 1 rep. | 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30 |
| Sch. 2 rep. (in pt.). | 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30 |
SIs made under the Act
| Section | SIs made under the Act |
|---|