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Updated to 16 September 2025 (Act No. 10 of 2025 and S.I. No. 431 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
*Commencement information is only included if a Commencement Order has been made.

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

SectionSIs made under the Act
S. 65(10) Foreign Travel Duty Regulations 1982 (S.I. No. 265 of 1982)