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Updated to 11 December 2024 (Act No. 48 of 2024 and S.I. No. 697 of 2024)

Finance Act 1948
No. 12 of 1948

Contents

Commencement

SectionCommencement DateCommencement Information
Ss. 1-2 6 April 1948 Commenced as per s. 19(4)
Ss. 3-19 7 July 1948 Commenced on enactment
Schs. 1-4 7 July 1948 Commenced on enactment

Amendments and other effects

How AffectedAffecting Provision
Ss. 1, 2 rep., saving for s.2, conseq. provns. 6/1967, ss. 335, 554-557, 559, 560, sch. 19, pt. 2
S. 3 virt. rep. 15/1951, s. 7
Ss. 3, 4 repealed 2/1999, ss. 106, 109, sch. 3, pt. 1, col. 3
S. 4, duty alt. 15/1951, s. 8
S. 5, duty alt. 33/1968, s. 23(1), (3), sch. 3
S. 10, rates alt. 21/1953, s. 4
S. 10(3) amended 20/1957, s. 12
  18/1959, s. 17
S. 10(4)(c) amended 13/1955, s. 7
  25/1958, s. 16
  18/1959, s. 16
S. 11 repealed 2/1999, s. 197, sch. 6, col. 3
S. 12 repealed 14/1970, s. 60, sch. 2
S. 14(1) rate of interest on a deposit prescribed S.I. No. 14 of 2021, regs. 2, 4
  S.I. No. 289 of 2016, regs. 2, 4
  S.I. No. 533 of 2012, regs. 2, 3
  S. I. No. 584 of 2004, regs. 2, 3
  S. I. No. 446 of 1999, reg. 3
  S. I. No. 162 of 1996, reg. 3
  S. I. No. 58 of 1996, reg. 3S.I. No. 166 of 1994, regs. 2, 3S.I. No. 6 of 1994, regs. 2, 3
  S.I. No. 308 of 1993, regs. 2, 3S.I. No. 155 of 1993, regs. 2, 3
  S.I. No. 129 of 1993, regs. 2, 3S.I. No. 291 of 1992, regs. 2, 3
  S.I. No. 258 of 1991, regs. 2, 3
  S.I. No. 103 of 1991, regs. 2, 3
  S.I. No. 44 of 1991, regs. 2, 3
  S.I. No. 347 of 1990, regs. 2, 3
  S.I. No. 173 of 1990, regs. 2, 3
  S.I. No. 146 of 1990, regs. 2, 3
  S.I. No. 16 of 1990, regs. 2, 3
  S.I. No. 273 of 1989, regs. 2, 3
  S.I. No. 119 of 1989, regs. 2, 3
  S.I. No. 120 of 1988, regs. 2, 3
  S.I. No. 85 of 1988, regs. 2, 3
  S.I. No. 336 of 1987, regs. 2, 3
  S.I. No. 256 of 1987, regs. 2, 3
  S.I. No. 153 of 1987, regs. 2, 3
  S.I. No. 194 of 1987, regs. 2, 3
  S.I. No. 337 of 1986, regs. 2, 3
  S.I. No. 251 of 1986, regs. 2, 3
  S.I. No. 19 of 1986, regs. 2, 3
  S.I. No. 311 of 1985, regs. 2, 3
  S.I. No. 250 of 1985, regs. 2, 3
  S.I. No. 120 of 1985, regs. 2, 3
  S.I. No. 315 of 1984, regs. 2, 3
  S.I. No. 295 of 1983, regs. 2, 3
  S.I. No. 314 of 1982, regs. 2, 3
  S.I. No. 148 of 1982, regs. 2, 3
  S.I. No. 10 of 1982, regs. 2, 3
  S.I. No. 65 of 1980, regs. 2, 3
  S.I. No. 321 of 1978, regs. 2, 3
  S.I. No. 350 of 1977, regs. 2, 3
  S.I. No. 239 of 1973, regs. 2, 3
  S.I. No. 210 of 1973, regs. 2, 3
S. 14(1) rate of interest on a deposit, meaning construed 37/1968, s. 9(1)(a), (b)
S. 14(2) cesser. 37/1968, s. 9(1)(a)(ii)
S. 14(3) substituted 33/1987, s. 2
S. 15 amended 13/1949, s. 29
S. 31(3) rate of interest on a deposit prescribed S.I. No. 20 of 1986, regs. 2, 3
Sch. 1 repealed, conseq. provns. 6/1967, ss. 554-557, 559, 560, sch. 19, pt. 2
Sch. 2, pt. 2, duty alt. 13/1949, s. 16(1)

SIs made under the Act

SectionSIs made under the Act
None