Contents

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

Commencement

Section	Commencement Date	Commencement Information
Ss. 1-10	6 April 1932	Finance Act 1932, s. 53(3)
Ss. 11-53	4 August 1932	Commenced on enactment
Sch. 1-5	4 August 1932	Commenced on enactment

Amendments and other effects

How Affected	Affecting Provision
Ss. 1-10 rep., conseq. provns.	6/1967, ss. 554-557, 559, 560, sch. 19, pt. 2
S. 11, duty term., new duty.	S.I. No. 163 of 1962
	I.D. (No. 128) O., 1962
S. 12 ext.	52/1933, s. 6, sch. 2, ref. no. 3
S. 12 am.	18/1959, s. 12
Ss. 13, 14, 16-18, duties term., new duties.	S.I. No. 163 of 1962
	I.D. (No. 128) O., 1962
S. 19, duty term.	18/1937, s. 12, sch. 5, ref. no. 2
S. 20, rates of duty.	19/1973, s. 49, sch. 7, pt. 1
S. 20, preferential rate.	13/1949, s. 15
S. 20, rebate of duty paid on cert. tobacco.	15/1962, s. 5(4) (5)
S. 20, duty saved.	S.I. No. 163 of 1962
	I.D. (No. 128) O., 1962
S. 20, duty varied.	6/1975, s. 38(1)
S. 20(1) (in so far as it relates to unmanufactured tobacco) repealed	S.I. No. 307 of 1975, art. 2, schedule, pt. I
S. 20 (1) (in pt.) rep.	S. I. No. 307 of 1975, par. 22(1), sch. 6, pt. 1
S. 20 (2), cesser in pt.	15/1933, s. 17(1)
S. 20 (3) am.	31/1934, s. 18
	20/1957, s. 7(5)
S. 20 (3), cesser of rebate.	15/1962, s. 5(4)
Ss. 21-24, duties term., new duties.	S.I. No. 163 of 1962
	I.D. (No. 128) O., 1962
S. 23 rep.	2/1999, ss. 106, 109, sch. 3, pt. 1, col. 3
S. 25(2) rep.	15/1946, s. 13(2)
S. 25(3)(b) rep.	18/1959, s. 80, sch. 4, pt. 1
S. 25(5) (6) rep.	12/1948, s. 16, sch. 3
S. 26 am.	15/1946, s. 22
S. 26, additional duty term.	25/1958, s. 18
S. 29, duty term., new duty.	S.I. No. 163 of 1962
	I.D. (No. 128) O., 1962
Ss. 31(1), 32, 34(1) am.	15/1933, s. 30, sch. 6, ref. nos. 2-4
S. 35 rep. with trans. provns.*	3/2003, ss. 83, 86, sch. 1
S. 36 rep.	31/1934, s. 21, sch. 7, ref. no. 7
S. 37(1)-(4) rep.	14/1980, s. 94, sch. 8
S. 37(4) references construed	S.I. No. 314 of 1972, regs. 2, 3(1)
S. 37(5) repealed	S. I. No. 314 of 1974, reg. 3 (2)
	S.I. No. 314 of 1972, regs. 2, 3(2)
S. 37(6) rep.	14/1980, s. 94, sch. 8
S. 38 application restricted	S.I. No. 279 of 1982, regs. 2, 5
S. 38 am.	22/1965, s. 17
	S. I. No. 334 of 1972, reg. 11
S. 38  application restricted	S. I. No. 279 of 1982, reg. 5
	S. I. No. 440 of 1992, regs. 2, 4
S. 38(2) inserted	S.I. No. 334 of 1972, regs. 2, 11
S. 38(3) inserted	S.I. No. 334 of 1972, regs. 2, 11
S. 38(4) inserted	S.I. No. 334 of 1972, regs. 2, 11
S. 40 appl.	28/1935, ss. 12(3), 13(4)
	31/1936, ss. 8(3), 9(4)
	18/1937, s. 6(3)
	33/1939, ss. 2(3), 3(4)
	15/1946, s. 9(5)
S. 41, rep.	21/1978, s. 52(2), sch. 4, pt. 2
S. 42 rep.	31/1936, s. 27, sch. 5
S. 45 am.	8/1995, s. 95, sch. 5
S. 47 rep.	7/1976, s. 164, sch. 3, pt. 2
S. 49 rep.	22/1942, s. 4(2), sch. 1, pt. 2
	but see s. 38
S. 50 appl.	15/1933, s. 41
	29/1939, s. 7
S. 50 rep.	31/1999, ss. 160, 163, sch. 3
Sch. 3, pt. 1, new duties.	28/1935, s. 20(1), sch. 1, pt. 5

SIs made under the Act

Section	SIs made under the Act
None

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