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

Finance Act 1983
No. 15 of 1983

Contents

Commencement

Section Commencement/Effective Date
Where the commencement and effective dates differ, the effective date is shown below.
 Commencement Information
Ss. 1-23 6 April 1983 Commenced as per s. 122(7)
S. 24 6 April 1982 Commenced as per s. 24
Ss. 25-56 6 April 1983 Commenced as per s. 122(7)
Ss. 57-64 8 June 1983 Commenced on enactment
S. 65 1 January 1984 Commenced as per s. 65(4)
S. 66 6 July 1983 Commenced as per s. 66(7)
Ss. 67-72 8 June 1983 Commenced on enactment
S. 73(1)-(3) 8 June 1983 Commenced on enactment
S. 73(4) 1 July 1983 Finance Act, 1983 (Subsection (4) of Section 73) (Commencement) Order 1983 (S.I. No. 172 of 1983), art. 2
S. 73(5) 8 June 1983 Commenced on enactment
Ss. 74-76 8 June 1983 Commenced on enactment
S. 77 1 March 1983 Commenced as per s. 122(7)
S. 78 1 September 1983 Commenced as per s. 122(7)
S. 79 8 June 1983 Commenced on enactment
S. 80 1 September 1983 Commenced as per s. 122(7)
S. 81(1) 1 March 1983 Commenced as per s. 122(7)
S. 81(2) 1 May 1983 Commenced as per s. 122(7)
S. 82 1 March 1983 Commenced as per s. 122(7)
S. 83 1 May 1983 Commenced as per s. 122(7)
S. 84 1 September 1983 Commenced as per s. 122(7)
S. 85 8 June 1983 Commenced on enactment
Ss. 86-89 1 May 1983 Commenced as per s. 122(7)
Ss. 90-122 8 June 1983 Commenced on enactment
Schs. 1-4 8 June 1983 Commenced on enactment

Amendments and other effects

How Affected Affecting Provision
Pt. 1 (ss. 1-56) rep., ctnc. of instrs., etc. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
S. 32 constr. of refs. 5/2014, ss. 8(1), (2), 9(3)
S.59 am. 10/1990, s.92
S. 60(2) rates amended S.I. No. 19 of 1987, arts. 2, 5(3)
S. 60(3) rates amended S.I. No. 19 of 1987, arts. 2, 5(4)
S. 60(6) rates amended S.I. No. 19 of 1987, arts. 2, 5(7)
S. 60(8) rates amended S.I. No. 19 of 1987, arts. 2, 5(8)
S.60 (9) spent. 10/1985, s.29 (3)
Ss. 60, 70 rep. 2/1999, ss. 106, 109, sch. 3, pt. 1, col. 3
S. 61 rates amended S.I. No. 353 of 1984, art. 5
S. 64 repealed 3/2008, s. 76(1) and (2), sch. 3, pt. 1
S.65 rep. 32/1986, ss. 36, 37 (2), sch.
S. 66 repealed 25/2008, s. 57(1), (2) and Schedule 1
S.66 (2) (3) (5), am., new rates of duty prosp. effect 10/1989, s.47 (4) (a), sch. 6, pt. 4
S.67 (1) (2), am., new rates of duty prosp. effect. 10/1989, s.47 (4) (b), sch. 6, pt. 4
S. 72 repealed with saver 18/2015, ss. 1(3), (4), 3(1), 4, 5, sch. 1 pt. 1, item 43
Pt. 3 (ss. 77 - 89)(in so far as it is unrepealed) rep. 31/2010, ss. 123, 125 & sch. 8, pt. 1
S.89 (2) rep. 10/1985, ss. 53, 71 (8)
Ss. 90-93 rep. 31/1999, ss. 160, 163, sch. 3
Pt. 5 (s.94) rep., ctnc. of instrs., etc. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
Pt. 6 (ss. 95-116), applic. rstrct. 39/1997, ss. 811 (7), 1086 (3), 1097
S.95 (1) am. 10/1990, s.122
  13/1994, ss. 114, 115 (a) (i) (ii) (b) (c)
S.95 (1) appl. 9/1992, s.218
S.95 (1) (ee), par. ins. 13/1994, ss. 114, 115 (a) (iii).
S.96 am. 13/1994, ss. 114, 116
  8/1995, ss. 151, 152
S.96, abolition of tax under. 22/1997, s.131
S.98 (2A), subsec. ins. 13/1994, ss. 114, 117
S.100 (1) am. 10/1990, s.123 (a) (b)
  9/1992, s.219 (a) (b)
  13/1994, ss. 114, 118
  8/1995, ss. 151, 153 (a) (b)
  2/1999, s.198
  3/2000, s.134 (1), (2)
  7/2001, s.240, sch. 5
  3/2003, s.154 (1) (2)
S.101 (1), prov. am. 8/1995, s.154 (1) (a) (2)
S.101 (1), prov. ins. 13/1994, ss. 114, 119 (a)
S.101 (2) am. 9/1992, s.220 (a)
  13/1994, ss. 114, 119 (b)
  8/1995, ss. 151, 154 (1) (b)
S.101 (2), substit. 10/1990, s.124
S.101 (3) am. 9/1992, s.220 (b)
S.102 (1) am. 13/1994, ss. 114, 120 (a)
S.102 (1), prov. ins. 13/1994, ss. 114, 120 (b)
S.102 (2), substit. 10/1990, s.125
S.102 (4) (b), subpar. substit. 9/1992, s.221
S.104 (1A)-(1C), subsecs. ins. 13/1994, ss. 114, 121
S.104 (2), prov. substit. 31/1996, ss. 2, 24 (5)
S.104 (2), subsec. substit. 25/1996, s.9
S.104 (10), subsec. added. 13/1991, s.112
S.105 (1) am. 3/1998, s.133 (2) (a) (6)
  5/2002, s.129 (4) (a) (i) (ii) (7)
  5/2005, ss. 145 (5) (a) (ii) (b), 150 (9)
S.105 (1A), subsec. ins. 13/1994, ss. 114, 122
S. 107(2) rate of interest prescribed S.I. No. 176 of 1990, regs. 2, 3(c)
S.107 (2) am. 13/1986, s.114 (3) (a)
  3/1998, s.133 (2) (b) (6)
  5/2002, s.129 (4) (b) (7)
S.107 (3), subsec. added. 13/1986, s.114 (3) (b)
S.107A, new s. 3/2003, s.155
S.110A, am. retro. 22/1997, s.132
S.110A ins. etc. 13/1993, s.107
S. 110A(9) am. 11/2007, s. 118(a)(i) and (ii)
S. 110A(13) subsec. ins. 11/2007, s. 118(b)
S.110A (12), subsec. ins. 3/2000, s.135 (1) (2)
S.112 (1) (a) am. 9/1992, s.248
  13/1993, s.108
  7/2001, s.240, sch. 5
S.112 (1) (b) am. 7/2001, s.240, sch. 5
S.112 (2) am. 7/2001, s.240, sch. 5
S.112 (3) am. 9/1992, s.248
S.112 (3) (d) (i) (7) am. 7/2001, s.240, sch. 5
S.115 (1A), subsec. ins. 13/1994, ss. 114, 123
S.117 (4) am. 9/1984, s.114 (2)
S.117 (6) am. 9/1984, s.114 (3)
S.119, power to delegate functns. of Min. 18/1990, ss. 2, 5, sch. 1
Pt. 6 (ss. 120- ), applic. rstrct. 39/1997, ss. 1086 (3), 1097
S.120 rep. (in pt.). 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
S.122 (2) (6) rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
S. 122(4) rep. 31/2010, ss. 123, 125 & sch. 8, pt. 1
Sch. 1 new rates of duty, prosp. affect. S.I. No. 41 of 1985, art. 3
Sch. 2, spent, new rates of duty, prosp. effect. 10/1989, s.47 (2), sch. 6, pt. 3
Sch. 3 rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
Sch. 3, spent, new rates of duty, prosp. effect. 10/1989, s.47 (1), sch. 6. pt. 2
Sch. 4 rep. (in pt.). 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30

SIs made under the Act

SectionSIs made under the Act