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

Finance Act 1985
No. 10 of 1985

Contents

Commencement

Section Commencement/Effective Date
Where the commencement and effective dates differ, the effective date is shown below.
Commencement Information
Ss. 1- 25 6 April 1985 Commenced as per s. 71(7)
Ss. 26-29 30 May 1985 Commenced on enactment
S. 30(a) 31 January 1985 Commenced as per s. 30(a)
S. 30(b) 1 March 1985 Commenced as per s. 30(b)
Ss. 31, 32 30 May 1985 Commenced on enactment
S. 33(1), (2) 30 May 1985 Commenced on enactment
S. 33(3) 1 October 1985 Commenced as per s. 33(3)
S. 33(4) 1 October 1985 Commenced as per s. 33(4)
S. 34(a) 1 June 1985 Commenced as per s. 34(a)
S. 34(b) 1 October 1985 Commenced as per s. 34(b)
S. 34(c) 1 February 1986 Commenced as per s. 34(c)
Ss. 35-40 30 May 1985 Commenced on enactment
S. 41 1 March 1985 Commenced as per s. 71(8)
S. 42 30 May 1985 Commenced on enactment
Ss. 43, 44 1 March 1985 Commenced as per s. 71(8)
S. 45 30 May 1985 Commenced on enactment
S. 46 1 March 1985 Commenced as per s. 71(8)
S. 47 30 May 1985 Commenced on enactment
Ss. 48-51 1 March 1985 Commenced as per s. 71(8)
S. 52 30 May 1985 Commenced on enactment
Ss. 53, 54 1 March 1985 Commenced as per s. 71(8)
S. 55 30 May 1985 Commenced on enactment
S. 56(1) 30 May 1985 Commenced as per s. 56(1)
S. 56(2), (3) 30 May 1985 Commenced on enactment
Ss. 57-71 30 May 1985 Commenced on enactment

Amendments and other effects

How Affected Affecting Provision
Pt. 1 (ss. 1-25) rep., ctnc. of instrs., etc. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
S.28 repealed with transitional provisions* 3/2003, ss. 83, 86, sch. 1
S.29 repealed 2/1999, ss. 106, 109, sch. 3, pt. 1, col. 3
S. 29(1) rates varied S.I. No. 3 of 1986, arts. 2, 4(1)
S. 29(2) rates varied S.I. No. 3 of 1986, arts. 2, 4(2)
S.31 repealed with saver 5/2002, ss. 80, 81, 83, sch. 3
S.33 (2) (h) amended S. I. No. 304 of 1985, art. 2
S.39 repealed 7/2001, ss. 149-152, sch. 3
Pt. 3 (ss. 41 - 54) (in so far as it is not repealed) repealed 31/2010, ss. 123, 125 & sch. 8, pt. 1
Ss. 55-57 repealed 31/1999, ss. 160, 163, sch. 3
S.60 application extended 13/1991, s.118
  13/1991, s.119 (4) (5)
S.60 (1A) inserted 10/1989, s.84
S.64(1) construction of references S.I. No. 158 of 2014, reg. 152
S.63 (1) amended 12/1988, s.66
S. 66 repealed 37/2014, s. 99(2), sch. 4
S.66 (4) (6) amended 13/1986, s.111 (2) (3)
S.68 repealed 34/1996, ss. 14 (1), 17 (2) (3), sch. 3, pt. 1
S.69 repealed 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
S.71 (2), (7) repealed 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
S. 71(4) repealed 31/2010, ss. 123, 125 & sch. 8, pt. 1
S.108(1) construction of references S.I. No. 158 of 2014, reg. 152
Sch. 1 repealed 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30

SIs made under the Act

SectionSIs made under the Act
None

*See also S.I. No. 379 of 2004, regs. 2, 44