Updated to 10 October 2025 (Act No. 10 of 2025 and S.I. No. 474 of 2025)
Finance Act 1982
No. 14 of 1982
Contents
Commencement
| Section | Commencement/Effective Date Where the commencement and effective dates differ, the effective date is shown below.
|
Commencement Information |
|---|---|---|
| Ss. 1-9 | 6 April 1982 | Commenced as per s. 105(7) |
| S. 10 | 17 July 1982 | Commenced as per s. 10 |
| S. 11 | 17 July 1982 | Commenced as per s. 11 |
| Ss. 12-63 | 6 April 1982 | Commenced as per s. 105(7) |
| Ss. 64, 65 | 17 July 1982 | Commenced on enactment |
| S. 66(1)-(4) | 17 July 1982 | Commenced on enactment |
| S. 66(5) | 26 March 1982 | Commenced as per s. 66(5) |
| S. 66(6) | 26 March 1982 | Commenced as per s. 66(6) |
| S. 67(1)(a)(i) | 1 October 1982 | Commenced as per s. 67(1)(a)(i) |
| S. 67(1)(a)(ii) | 1 February 1983 | Commenced as per s. 67(1)(a)(ii) |
| S. 67(1)(a)(iii) | 1 June 1983 | Commenced as per s. 67(1)(a)(iii) |
| S. 67(1)(b) | 1 October 1982 | Commenced as per s. 67(1)(b) |
| S. 67(2) | 1 October 1982 | Commenced as per s. 67(2) |
| Ss. 68-73 | 17 July 1982 | Commenced on enactment |
| Ss. 74-78 | 1 September 1982 | Commenced as per s. 105(8) |
| S. 79(1)(a) | 1 May 1982 | Commenced as per s. 79(2) |
| S. 79(1)(b)(i), (ii) | 1 May 1982 | Commenced as per s. 79(2) |
| S. 79(1)(b)(iii) | 1 September 1982 | Commenced as per s. 105(8) |
| S. 79(2) | 1 May 1982 | Commenced as per s. 79(2) |
| S. 80 | 1 September 1982 | Commenced as per s. 105(8) |
| S. 81(1)(a) | 1 May 1982 | Commenced as per s. 81(2) |
| S. 81(1)(b) | 1 September 1982 | Commenced as per s. 105(8) |
| S. 81(2) | 1 September 1982 | Commenced as per s. 105(8) |
| Ss. 82, 83 | 1 September 1982 | Commenced as per s. 105(8) |
| S. 84(1)(a) | 1 May 1982 | Commenced as per s. 84(2) |
| S. 84(1)(b) | 1 September 1982 | Commenced as per s. 105(8) |
| S. 84(2) | 1 September 1982 | Commenced as per s. 105(8) |
| Ss. 85-87 | 1 September 1982 | Commenced as per s. 105(8) |
| S. 88(1)(a) | 1 September 1982 | Commenced as per s. 105(8) |
| S. 88(1)(b) | 1 May 1982 | Commenced as per s. 88(2) |
| S. 88(2) | 1 May 1982 | Commenced as per s. 88(2) |
| S. 89 | 1 May 1982 | Commenced as per s. 89 |
| S. 90 | 1 September 1982 | Commenced as per s. 105(8) |
| Ss. 91-93 | 17 July 1982 | Commenced on enactment |
| S. 94(1)-(3) | 17 July 1982 | Commenced as per s. 96(6)(a) |
| S. 94(4) | 1 August 1982 | Commenced as per s. 94(6)(b) |
| S. 94(5), (6) | 17 July 1982 | Commenced as per s. 96(6)(a) |
| Ss. 95-105 | 17 July 1982 | Commenced on enactment |
| Schs. 1-4 | 17 July 1982 | Commenced on enactment |
Amendments and other effects
| How Affected | Affecting Provision |
|---|---|
| Appl. with mods. | 9/1984, s.44 |
| Pt. 1 (ss. 1-63) rep., ctnc. of instrs., etc. | 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30 |
| S.14(b) construction of references | 5/2014, ss. 8(1), (2), 9(3) |
| S. 19 transfer of functions and references construed | S.I. No. 332 of 1996, arts. 1(2), 3, 4, 5, schedule |
| S. 19(2) substit. | 13/1994, s. 18(1)(a) |
| S. 19(4)(b)(ii) substit. | 13/1994, s. 18(1)(b) |
| S.65 am. | 15/1983, s.57 |
| S.65 (2), applic. rstrct. | 3/2000, s.102 |
| S.65 (5) am. | 15/1983, s.57 |
| 9/1984, s.74 | |
| S.66 rep. | 2/1999, ss. 106, 109, sch. 3, pt. 1, col. 3 |
| S. 66(1) excise duty rate specified | S.I. No. 9 of 1983, arts. 2, 8(1) |
| S.66 (1) (2) (7) spent, new rates of duty. | S. I. No. 9 of 1983, par. 8 (1) (2) (4) |
| S. 66(2) excise duty rate specified | S.I. No. 9 of 1983, arts. 2, 8(2) |
| S. 66(7) excise duty rate specified | S.I. No. 9 of 1983, arts. 2, 8(4) |
| Pt. 3 (ss. 74 - 90)(in so far as it is unrepealed) rep. | 31/2010, ss. 123, 125 & sch. 8, pt. 1 |
| Ss. 91-96 rep. | 31/1999, ss. 160, 163, sch. 3 |
| S.92 am. | 15/1983, s.93 |
| 9/1984, s.98 | |
| S.92 (1) am. | 8/1995, s.146 (a) |
| 3/1998, s.121 (1) | |
| 2/1999, ss. 148 (10), 195 (a) | |
| S.92 (1)(d), par. ins. | 8/1995, s.146 (b) |
| S.92 (3) am. | 13/1993, s.103 (1) |
| S.92 (6) am. | 2/1999, ss. 148 (10) 195 (b) |
| S.92 (8) amended | S.I. No. 88 of 1987, arts. 2, 3 |
| S. I. No. 88 of 1987, art. 3 | |
| 10/1987, s.49 (1) | |
| 13/1991, s.110 | |
| S.92 (8) rep. | 3/1998, s.121 (2) |
| S.92 (8) (b) (c) (d) cesser of. | 28/1992, s.28 (1) (3) |
| S.93 (4) am. | 13/1986, s.101 (2) |
| S.93 (5), subsec. substit. | 13/1986, s.101 (1) |
| S.103 (4) am. | 15/1983, s.117 (2) |
| S.103 (6) am. | 15/1983, s.117 (3) |
| S.105 (2) (7) rep. | 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30 |
| S. 105(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 rep. | 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30 |
| Sch. 4 rep. | 31/1999, ss. 160, 163, sch. 3 |
SIs made under the Act
| Section | SIs made under the Act |
|---|---|
| S. 65(10) | Foreign Travel Duty Regulations 1982 (S.I. No. 265 of 1982) |