Contents

• Commencement
• Amendments and other effects
• SIs made under the Act

Commencement

Section	Commencement Date	Commencement Information
Ss. 1-8	6 April 1940	Commenced as per s. 33(3)
Ss. 9-33	26 June 1940	Commenced on enactment
Sch. 1	26 June 1940	Commenced on enactment
Sch. 2	9 May 1940	Commenced as per s. 19(2)
Schs. 3-4	26 June 1940	Commenced on enactment

Amendments and other effects

How Affected	Affecting Provision
Ss. 1-8 rep., conseq. provns.	6/1967, ss. 554-557, 559, 560, sch. 19, pt. 2
S.9, duties term., new duties.	I.D. (No. 128) O., 1962
S.10 (1) repealed	S.I. No. 307 of 1975, art. 2, schedule, pt. I
S.10 (1), (2), (5), (6)(a), (6)(b), (6)(c), (6)(e), (7), (8) rep. with trans. provns.*	3/2003, ss. 83, 86, sch. 1
S.10 (3) spent, new rate of duty.	14/1980, s.76 (1), sch. 7, pt. 1
S. 10(3) am. of rates of duty payable	25/2008, s. 59(2)(b) and sch. 2
	9/1992, s.154 (a), sch. 6, pt. 1
S.10 (5) am.	8/1995, s.95, sch. 5
	7/2001, s.240, sch. 5
S.10 (7) am.	8/1995, s.95, sch. 5
	7/2001, s.240, sch. 5
S.10 (8) am.	7/2001, s.240, sch. 5
S.11, duties term., new duties.	I.D. (No. 128) O., 1962
S.12, cesser, prosp.	1/1980, s.69 (3) (4)
S. 14(1) rate of interest prescribed	S.I. No. 185 of 1989, regs. 2, 3
S.16, rep. with saver.	5/2002, ss. 80, 81, 83, sch. 3
S.17 rep.	32/1977, s.12 (1) (4), sch. 2, pt. 1
S.18 rep.	2/1999, ss. 106, 109, sch. 3, pt. 1, col. 3
S.18 (c) am.	14/1942, s.8 (6)
S. 22 repealed with saver	18/2015, ss. 1(3), (4), 3(1), 4, 5, sch. 1 pt. 1, item 29
S.24 appl.	19/1972, s.32 (8)
S.24 (3) (b) am.	22/1965, s.27 (3)
S.25 (2) appl.	13/1949, s.19, sch. 4
S.25 (4) am.	22/1965, s.27 (3)
S.26 mod.	14/1942, s.9 (6)
S.26 (2) am.	14/1942, s.11
S.28 (in pt.) rep., conseq. provns.	6/1967, ss. 554-557, 559, 560, sch. 19, pt. 2
S.30 am.	24/1983, s.8 (1), sch. 4, pt. 1
S. 30(2) saving certificates Issue 22 provided for	S.I. No. 290 of 2016, rls. 1(2), 3, schedule
S. 30(2) saving certificates issue 7 provided for	S.I. No. 81 of 1995, rls. 3, 4
S. 30(2) saving certificates issue II provided for	S.I. No. 46 of 1991, rls. 3, 4
S.30 (2), power to delegate functns. of Min.	18/1990, ss. 2, 5, sch. 1
S.30 (3) (e) rep.	14/1970, s.60, sch. 2
S. 31(3) rate of interest prescribed	S.I. No. 14 of 1990, regs. 2, 3
	S.I. No. 271 of 1989, regs. 2, 3
	S.I. No. 117 of 1989, regs. 2, 3
	S.I. No. 129 of 1988, regs. 2, 3
	S.I. No. 86 of 1988, regs. 2, 3
	S.I. No. 258 of 1987, regs. 2, 3
	S.I. No. 193 of 1987, regs. 2, 3
	S.I. No. 37 of 1987, regs. 2, 3
	S.I. No. 154 of 1987, regs. 2, 3
	S.I. No. 338 of 1986, regs. 2, 3
	S.I. No. 250 of 1986, regs. 2, 3
	S.I. No. 313 of 1985, regs. 2, 3
	S.I. No. 252 of 1985, regs. 2, 3
	S.I. No. 121 of 1985, regs. 2, 3
	S.I. No. 316 of 1984, regs. 2, 3
	S.I. No. 296 of 1983, regs. 2, 3
	S.I. No. 315 of 1982, regs. 2, 3
	S.I. No. 147 of 1982, regs. 2, 3
	S.I. No. 11 of 1982, regs. 2, 3
	S.I. No. 66 of 1980, regs. 2, 3
	S.I. No. 362 of 1979, regs. 2, 3
	S.I. No. 322 of 1978, regs. 2, 3
	S.I. No. 351 of 1977, regs. 2, 3
	S.I. No. 268 of 1976, regs. 2, 3
	S.I. No. 240 of 1973, regs. 2, 3
	S.I. No. 209 of 1973, regs. 2, 3
S.31 rep.	21/1989, ss. 2, 7, sch. 1

SIs made under the Act

Section	SIs made under the Act
S. 10	Cider Duty (No. 2) Regulations 1940 (S.I. No. 35 of 1941)
S. 17	Hard Pressed Tobacco Rebate Regulations 1940 (S.I. No. 279 of 1940)
S. 18	Hydrocarbon Oil Regulations 1941 (S.I. No. 490 of 1941)
S. 30	Savings Certificates (Issue 22) Rules 2016 (S.I. No. 290 of 2016)
	Savings Certificates (Conversion To New Currency) Rules 1971 (S.I. No. 2 of 1971)
	Savings Certificates (Fees on Determination of Disputes) Order 1940 (S.I. No. 363 of 1940)
S. 30(2)	Savings Certificates (Ninth Issue Extension) Rules, 1995 (S.I. No. 83 of 1995)
	Savings Certificates (Eighth Issue Extension) Rules, 1995 (S.I. No. 82 of 1995)
	Savings Certificates (Seventh Issue Extension) Rules, 1995. (S.I. No. 81 of 1995)
	Savings Certificates (Tenth Issue Extension) Rules 1993 (S.I. No. 58 of 1993)
	Savings Certificates (Eleventh Issue Extension) Rules 1991 (S.I. No. 46 of 1991)
	Savings Certificates (Tenth Issue Extension) Rules 1990 (S.I. No. 226 of 1990)
	Savings Certificates (Ninth Issue Extension) Rules 1989 (S.I. No. 277 of 1989)
	Savings Certificates (Fourth Issue Extension) Rules 1989 (S.I. No. 175 of 1989)
	Savings Certificates (Third Issue Extension) Rules 1989 (S.I. No. 174 of 1989)
	Savings Certificates (First Issue Extension) Rules 1989 (S.I. No. 154 of 1989)
	Savings Certificates (Eighth Issue Extension) Rules 1989 (S.I. No. 153 of 1989)
	Savings Certificates (Eleventh Issue) (Amendment) Rules 1989 (S.I. No. 120 of 1989)
	Savings Certificates (Sixth Issue Extension) Rules 1989 (S.I. No. 91 of 1989)
	Savings Certificates (Fifth Issue Extension) Rules 1989 (S.I. No. 90 of 1989)
	Savings Certificates (Seventh Issue Extension) Rules 1989 (S.I. No. 46 of 1989)
	Savings Certificates (Second Issue Extension) Rules 1989 (S.I. No. 45 of 1989)
	Savings Certificates (Tenth Issue Extension) Rules 1989 (S.I. No. 38 of 1989)
	Savings Certificates (Ninth Issue Extension) Rules 1986 (S.I. No. 354 of 1986)
	Savings Certificates (Eighth Issue Extension) Rules 1986 (S.I. No. 234 of 1986)
	Savings Certificates (Fourth Issue Extension) Rules 1986 (S.I. No. 233 of 1986)
	Savings Certificates (Third Issue Extension) Rules 1986 (S.I. No. 232 of 1986)
	Savings Certificates (First Issue Extension) Rules 1986 (S.I. No. 231 of 1986)
	Savings Certificates (Fifth Issue Extension) Rules 1986 (S.I. No. 86 of 1986)
	Savings Certificates (Second Issue Extension) Rules 1986 (S.I. No. 85 of 1986)
	Savings Certificates (Sixth Issue Extension) Rules 1986 (S.I. No. 84 of 1986)
	Savings Certificates (Seventh Issue Extension) Rules 1986 (S.I. No. 66 of 1986)
	Savings Certificates (Tenth Issue Extension) Rules 1986 (S.I. No. 59 of 1986)
	Savings Certificates (Eleventh Issue) Rules 1986 (S.I. No. 58 of 1986)
	Savings Certificates (Eighth Issue Extension) Rules 1985 (S.I. No. 171 of 1985)
	Saving Certificates (Fourth Issue Extension) Rules 1985 (S.I. No. 170 of 1985)
	Savings Certificates (Third Issue Extension) Rules 1985 (S.I. No. 169 of 1985)
	Savings Certificates (First Issue Extension) Rules 1985 (S.I. No. 168 of 1985)
	Saving Certificates (Sixth Issue Extension) Rules 1985 (S.I. No. 92 of 1985)
	Savings Certificates (Fifth Issue Extension) Rules 1985 (S.I. No. 91 of 1985)
	Savings Certificates (Second Issue Extension) Rules 1985 (S.I. No. 90 of 1985)
	Savings Certificates (Seventh Issue Extension) Rules 1985 (S.I. No. 70 of 1985)
	Savings Certificates (Ninth Issue Extension) Rules 1984 (S.I. No. 270 of 1984)
	Savings Certificates (Eighth Issue Extension) Rules 1982 (S.I. No. 171 of 1982)
	Savings Certificates (Fourth Issue Extension) Rules 1982 (S.I. No. 170 of 1982)
	Savings Certificates (Third Issue Extension) Rules 1982 (S.I. No. 169 of 1982)
	Savings Certificates (First Issue Extension) Rules 1982 (S.I. No. 168 of 1982)
	Savings Certificates (Sixth Issue Extension) Rules 1982 (S.I. No. 107 of 1982)
	Savings Certificates (Fifth Issue Extension) Rules 1982 (S.I. No. 106 of 1982)
	Savings Certificates (Second Issue Extension) Rules 1982 (S.I. No. 105 of 1982)
	Savings Certificates (Seventh Issue Extension) Rules 1982 (S.I. No. 53 of 1982)
	Savings Certificates (Ninth Issue Extension) Rules 1981 (S.I. No. 371 of 1981)
	Savings Certificates (Tenth Issue) (Amendment) Rules 1981 (S.I. No. 263 of 1981)
	Savings Certificates (Tenth Issue) Rules 1981 (S.I. No. 52 of 1981)
	Savings Certificates (Ninth Issue) (Amendment) Rules 1980 (S.I. No. 64 of 1980)
	Savings Certificates (Fourth Issue Extension) Rules 1979 (S.I. No. 247 of 1979)
	Savings Certificates (Eighth Issue Extension) Rules 1979 (S.I. No. 201 of 1979)
	Savings Certificates (Third Issue Extension) Rules 1979 (S.I. No. 200 of 1979)
	Savings Certificates (First Issue Extension) Rules 1979 (S.I. No. 199 of 1979)
	Savings Certificates (Sixth Issue Extension) Rules 1979 (S.I. No. 105 of 1979)
	Savings Certificates (Fifth Issue Extension) Rules 1979 (S.I. No. 104 of 1979)
	Savings Certificates (Second Issue Extension) Rules 1979 (S.I. No. 103 of 1979)
	Savings Certificates (Seventh Issue Extension) Rules 1979 (S.I. No. 56 of 1979)
	Savings Certificates (Ninth Issue Extension) Rules 1978 (S.I. No. 290 of 1978)
	Savings Certificates (Ninth Issue (Amendment) Rules 1978 (S.I. No. 27 of 1978)
	Savings Certificates (Eighth Issue Extension) Rules 1976 (S.I. No. 178 of 1976)
	Savings Certificates (Fourth Issue Extension) Rules 1974 (S.I. No. 227 of 1974)
	Savings Certificates (Third Issue Extension) Rules 1974 (S.I. No. 226 of 1974)
	Savings Certificates (Sixth Issue Extension) Rules 1974 (S.I. No. 130 of 1974)
	Savings Certificates (Fifth Issue Extension) Rules 1974 (S.I. No. 129 of 1974)
	Savings Certificates (Second Issue Extension) Rules 1974 (S.I. No. 128 of 1974)
	Savings Certificates (First Issue Extension) Rules 1974 (S.I. No. 127 of 1974)
	Savings Certificates (Seventh Issue Extension) Rules 1974 (S.I. No. 56 of 1974)
	Savings Certificates (Ninth Issue) Rules 1973 (S.I. No. 291 of 1973)
	Savings Certificates (Eighth Issue) Rules 1971 (S.I. No. 181 of 1971)
	Savings Certificates (Seventh Issue) (Amendment) Rules 1968 (S.I. No. 247 of 1968)
	Savings Certificates (Sixth Issue Extension) Rules 1968 (S.I. No. 102 of 1968)
	Savings Certificates (Fifth Issue Extension) Rules 1968 (S.I. No. 101 of 1968)
	Savings Certificates (Fourth Issue Extension) Rules 1968 (S.I. No. 100 of 1968)
	Savings Certificates (Third Issue Extension) Rules 1968 (S.I. No. 99 of 1968)
	Savings Certificates (Seventh Issue) Rules 1966 (S.I. No. 52 of 1966)
	Savings Certificates (Fifth Issue Extension) Rules 1964 (S.I. No. 143 of 1964)
	Savings Certificates (Third Issue Extension) Rules 1964 (S.I. No. 142 of 1964)
	Savings Certificates (Sixth Issue) (Amendment) Rules 1964 (S.I. No. 99 of 1964)
	Savings Certificates (Sixth Issue Extension) Rules 1962 (S.I. No. 90 of 1962)
	Savings Certificates (Fourth Issue Extension) Rules 1962 (S.I. No. 89 of 1962)
	Savings Certificates (Sixth Issue) (Amendment) Rules 1961 (S.I. No. 81 of 1961)
	Savings Certificates (Fifth Issue) Rules 1958 (S.I. No. 153 of 1958)
	Savings Certificates (Third Issue Extension) Rules 1958 (S.I. No. 152 of 1958)
	Savings Certificates (Savings Gift Tokens) Rules 1957 (S.I. No. 236 of 1957)
	Savings Certificates (Fourth Issue Extension) Rules 1957 (S.I. No. 158 of 1957)
	Savings Certificates (Sixth Issue) Rules 1956 (S.I. No. 101 of 1956)
	Savings Certificates (Second Issue Extension) Rules 1953 (S.I. No. 323 of 1953)
	Savings Certificates (First Issue Extension) Rules 1953 (S.I. No. 322 of 1953)
	Savings Certificates (Maximum Holding) Rules 1948 (S.I. No. 172 of 1948)
	Savings Certificates (Maximum Holding) Rules 1947 (S.I. No. 203 of 1947)
	Savings Certificates (Fourth Issue) Rules 1946 (S.I. No. 220 of 1946)
	Savings Certificates (Third Issue Extension) Rules 1945 (S.I. No. 192 of 1945)
	Savings Certificates (First Issue Extension) Rules 1943 (S.I. No. 305 of 1943)
	Savings Certificates (Second Issue Extension) Rules 1941 (S.I. No. 169 of 1941)
S. 31	Trustee Savings Banks Regulations, 1940 (Amendment) Regulations 1966 (S.I. No. 283 of 1966)
	Trustee Savings Banks Regulations, 1940 (Amendment) Regulations 1959 (S.I. No. 150 of 1959)
	Trustee Savings Banks Regulations, 1940 (Amendment) Regulations 1948 (S.I. No. 243 of 1948)
	Trustee Savings Banks Regulations, 1940 (Amendment) Regulations 1946 (S.I. No. 377 of 1946)
	Trustee Savings Banks Regulations 1940 (S.I. No. 336 of 1940)
	Finance Act, 1940 (Section 31) (Appointed Day) Order 1940 (S.I. No. 335 of 1940)
S. 31(4)	Trustee Savings Banks Regulations, 1940 (Amendment) Regulations 1971 (S.I. No. 223 of 1971)
	Trustee Savings Banks Regulations, 1940 (Amendment) Regulations 1969 (S.I. No. 14 of 1969)

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