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Updated to 10 October 2025 (Act No. 10 of 2025 and S.I. No. 474 of 2025)

Finance (No. 2) Act 1981
No. 28 of 1981

Contents

Commencement

Section Commencement/Effective Date
Where the commencement and effective dates differ, the effective date is shown below.
 Commencement Information
Ss. 1-11 20 November 1981 Commenced on enactment
S. 12  1 September 1981 Commenced as per s.12(2)
S. 13  1 September 1981 Commenced as per s.13(2)
Ss. 14-20 20 November 1981 Commenced on enactment
Schs. 1-3 20 November 1981 Commenced on enactment

Amendments and other effects

How Affected Affecting Provision
S. 2(1) rates amended S.I. No. 48 of 1982, arts. 2, 4(1)
S.2 (1) spent, new rates of duty. S. I. No. 48 of 1982, par. 4(1)
S.2 rep. with trans. provns.* 3/2003, ss. 83, 86, sch. 1
S.3 rep. with trans. provns.* 3/2003, ss. 83, 86, sch. 1
S.5 rep. with trans. provns.* 3/2003, ss. 83, 86, sch. 1
S.6 (1) (2) (4) spent, new rates of duty. 14/1982, s.66 (1) (2) (7)
S.6 rep. 2/1999, ss. 106, 109, sch. 3, pt. 1, col. 3
S. 7 rates amended S.I. No. 48 of 1982, arts. 2, 10, schedule 6
S.7 spent, new rates of duty. S. I. No. 48 of 1982, par. 10
S.7 (in pt.) spent, new rate of duty. 15/1983, s.61 (b)
Ss. 16, 17 rep. 31/1999, ss. 160, 163, sch. 3
S.17 appl. 9/1992, s.203 (9)
S.17 (1) (c) am. S. I. No. 34 of 1984, arts. 2 (2), 4
  9/1984, s.102
  9/1992, s.202 (a)
S.17 (2) am. 15/1983, s.91
  S. I. No. 34 of 1984, arts. 2 (2), 4
  9/1984, s.102
S.17 (2) (c) am. S. I. No. 34 of 1984, arts. 2 (2), 4
  9/1984, s.102
  9/1992, s.202 (b)
S.17 (2) (d) (ii) am. S. I. No. 34 of 1984, arts. 2 (2), 4
  9/1984, s.102
  9/1992, s.202 (c)
Sch. 1 rates amended S.I. No. 48 of 1982, arts. 2, 5(2), schedule 1
Sch. 1 spent, new rates of duty. S. I. No. 48 of 1982, par. 5 (2), sch. 1
Sch. 2 rates amended S.I. No. 48 of 1982, arts. 2, 8(2), schedule 5
Sch. 2, spent, new rates of duty. S. I. No. 48 of 1982, par. 8 (2), sch. 5
Sch. 3, pt. I rates amended S.I. No. 48 of 1982, arts. 2, 6(2), schedule 2
Sch. 3, pt. II rates amended S.I. No. 48 of 1982, arts. 2, 6(3), schedule 3
Sch. 3, pts. 1, 2 spent, new rates of duty. S. I. No. 48 of 1982, par. 6 (2) (3), schs. 2, 3

SIs made under the Act

SectionSIs made under the Act
None

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