Updated to 16 September 2025 (Act No. 10 of 2025 and S.I. No. 431 of 2025)
Finance Act 1979*
No. 11 of 1979
Contents
Commencement
| Section | Commencement/Effective Date Where the commencement and effective dates differ, the effective date is shown below.
|
Commencement Information |
|---|---|---|
| S. 5 | 23 November 1979 | Finance Act 1979 (Section 5) Order 1979 (S.I. No. 345 of 1979), art 2 |
Amendments and other effects
| How Affected | Affecting Provision |
|---|---|
| Pt. 1 (ss. 1-37) rep., ctnc. of instrs., etc. | 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30 |
| S. 8(1) application restricted | S.I. No. 312 of 1996, regs. 2, 27(g) |
| S.39 spent, new rates of duty. | 14/1980, s.64 |
| S.39 rep. with trans. provns.** | 3/2003, ss. 83, 86, sch. 1 |
| S.40 rep. with trans. provns.** | 3/2003, ss. 83, 86, sch. 1 |
| S.42 rep. with trans. provns.** | 3/2003, ss. 83, 86, sch. 1 |
| S.43 rep. with trans. provns.** | 3/2003, ss. 83, 86, sch. 1 |
| Pt. 3 (ss. 48 - 49) (in so far as it is unrepealed) rep. | 31/2010, ss. 123, 125 & sch. 8, pt. 1 |
| S. 49 (in pt.) del. | 14/1980, s.80 (b) |
| Ss. 50-53 rep. | 31/1999, ss. 160, 163, sch. 3 |
| S.50 rstrct. | S. I. No. 151 of 1985, arts. 2, 5 (2) |
| 13/1986, s.96 (3) | |
| S.54, rep. with conds. | 2/1999, s.197, sch. 6, col. 3 |
| S.56 rep. | 31/1999, ss. 160, 163, sch. 3 |
| S.57 (4) am. | 14/1980, s.88 (2) |
| S.57 (6) am. | 14/1980, s.88 (3) |
| S.59 (2) (6) rep. | 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30 |
| S. 59(4) rep. | 31/2010, ss. 123, 125 & sch. 8, pt. 1 |
| 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 spent, new rates of duty. | S. I. No. 415 of 1979, art. 4 (2), sch. 1 |
| Sch. 4 spent, new rates of duty. | S. I. No. 296 of 1979, par. 3 |
| Sch. 5 spent, new rates of duty. | S. I. No. 416 of 1979, arts. 4, 5, sch. 1 |
| Sch. 6 spent, new rates of duty. | 14/1980, s.68 (1), sch. 5 |
SIs made under the Act
| Section | SIs made under the Act |
|---|---|
| S. 5 | Finance Act, 1979 (Section 5) Order 1979 (S.I. No. 345 of 1979) |