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Updated to 5 April 2024 (Act No. 9 of 2024 and S.I. No. 141 of 2024)

Finance Act 1983*
No. 15 of 1983

Contents

Commencement

SectionCommencement DateCommencement Information
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

Amendments and other effects

How AffectedAffecting 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S. 64 repealed 3/2008, s. 76(1) and (2), sch. 3, pt. 1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S. 66 repealed 25/2008, s. 57(1), (2) and Schedule 1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S. 72 repealed with saver 18/2015, ss. 1(3), (4), 3(1), 4, 5, sch. 1 pt. 1, item 43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

*Commencement information is only provided where a Commencement Order has been made