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

Finance Act 1984
No. 9 of 1984

Contents

Commencement

Section Commencement/Effective Date
Where the commencement and effective dates differ, the effective date is shown below.
 Commencement Information
Ss. 1-67 6 April 1984 Commenced as per s. 116(7)
Ss. 68-83 23 May 1984 Commenced on enactment
S. 84 1 March 1984 Commenced as per s. 116(8)
S. 85 1 May 1984 Commenced as per s. 116(8)
S. 86 23 May 1984 Commenced on enactment
Ss. 87-88 1 May 1984 Commenced as per s. 116(8)
S. 89, 90 23 May 1984 Commenced on enactment
Ss. 91, 92 1 May 1984 Commenced as per s. 116(8)
S. 93(a)(i) 1 March 1984 Commenced as per s. 116(8)
S. 93(a)(ii) 1 May 1984 Commenced as per s. 116(8)
S. 93(b) 1 May 1984 Commenced as per s. 116(8)
S. 94 1 March 1984 Commenced as per s. 116(8)
S. 95 1 May 1984 Commenced as per s. 116(8)
S. 96 1 March 1984 Commenced as per s. 116(8)
Ss. 97-116 23 May 1984 Commenced on enactment
Schs. 1-5 23 May 1984 Commenced on enactment

Amendments and other effects

How Affected Affecting Provision
Pt. 1 (ss. 1-67) repealed with continuance of instruments etc 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
S. 69 (3) repealed 9/1992, ss. 101, 102, sch. 3, pt. I
S. 69 repealed with transitional provisions 3/2003, ss. 83, 86, sch. 1
  See also S.I. No. 379 of 2004, regs. 2, 44
S. 70 repealed 5/2005, ss. 81 (1), 86, sch. 3, pt. 1
S. 71 repealed with transitional provisions 3/2003, ss. 83, 86, sch. 1
  See also S.I. No. 379 of 2004, regs. 2, 44
S. 72 repealed with transitional provisions 3/2003, ss. 83, 86, sch. 1
  See also S.I. No. 379 of 2004, regs. 2, 44
S. 73(2), (6) spent, new rates of duties 10/1985, s.29 (1) (2)
S. 73 repealed 2/1999, ss. 106, 109, sch. 3, pt. 1, col. 3
S. 73(9) rates amended S.I. No. 19 of 1987, arts. 2, 5(9)
S. 75 repealed 9/1992, s. 144A(1) as inserted by
  28/1992, s. 5(c)
S. 75(2) - (7) applied with modifications S.I. No. 354 of 1984, art. 17
S. 75(4) repealed 10/1985, s. 39 (4)
S. 76 repealed with saver 5/2002, ss. 80, 81, 83, sch. 3
S. 76(5) amended 7/2001, s. 240, sch. 5
S. 76 (6) application extended 13/1986, s. 71
S. 76(6)(c) amended 7/2001, s. 240, sch. 5
S. 76(8)(b) amended 2/1999, s. 118 (3)
  7/2001, s. 240, sch. 5
S. 76(9) amended 7/2001, s. 240, sch. 5
Pt. 3 (ss. 84 - 95) (in so far as it is not already repealed) repealed 31/2010, ss. 123, 125 & sch. 8, pt. 1
S. 96 repealed 10/1985, ss. 53, 71 (8)
Ss. 97-103 repealed 31/1999, ss. 160, 163, sch. 3
S. 106 ext., retro. effect. 10/1989, s. 90 (10) (11)
S. 106 saving for 13/1986, s. 103 (4)
S. 106(1) am. retro. 10/1985, s. 64
S. 106(1) applied 13/1993, s. 110 (2) (b)
S. 106(1) non application of 13/1994, s. 125
S. 106(1)(c) amended 9/1992, s. 224 (1) (a) (2)
S. 106(2) inserted 9/1992, s. 224 (1) (b)
S. 107(a) substit. retro. 13/1993, s. 131 (1), (2)
S. 107(e), del. prosp. 10/1989, ss. 78 (a), 100 (10)
S. 107(g), par. substit. prosp. 10/1989, ss. 78 (b), 100 (10)
S. 108 am. retro. 10/1985, s. 65
S. 108(b)(ii) applied 10/1990, s. 129 (1) (2)
S. 108(1)(b)(ii) amended 39/1997, ss. 1097, 1100, 1102, 1103, sch. 31
S. 109 amended 13/1994, s. 143 (2)
S. 114(4) amended 10/1985, s. 66 (2)
S. 114(6) amended 10/1985, s. 66 (3)
S. 116(2), (7) repealed 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
S. 116(4) repealed 31/2010, ss. 123, 125 & sch. 8, pt. 1
Sch. 1 repealed 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
Sch. 2 repealed 39/1997, 1097, 1098, 1102, 1103, sch. 30
Sch. 3 spent, new rates of duty. 10/1985, s.27 (2)
Sch. 5 amended 10/1985, s.28

SIs made under the Act

SectionSIs made under the Act
S. 73(4) Hydrocarbon oil (Aviation Gasoline) Regulations 1984 (S.I. No. 140 of 1984)
S. 75 Televisions and Gramophone Records Regulations 1984 (S.I. No. 363 of 1984)
  Televisions and Gramophone Records Regulations 1984 (S.I. No. 363 of 1984)
  Motor-Cycle Excise Duty Regulations 1984 (S.I. No. 362 of 1984)
  Motor-Cycle Excise Duty Regulations 1984 (S.I. No. 362 of 1984)
  Motor Vehicle Excise Duty Regulations 1984 (S.I. No. 361 of 1984)
  Motor Vehicle Excise Duty Regulations 1984 (S.I. No. 361 of 1984)