Updated to 27 March 2025 (Act No. 1 of 2025 and S.I. No. 95 of 2025)

Finance Act 1934
No. 31 of 1934

Contents

Commencement

SectionCommencement DateCommencement Information
Ss. 1-7 6 April 1934 Commenced as per s. 37(3)
Ss. 8-37 2 August 1934 Commenced on enactment
Schs. 1-8 2 August 1934 Commenced on enactment

Amendments and other effects

How Affected Affecting Provision
Ss. 1-7 rep., conseq. provns. 6/1967, ss. 554-557, 559, 560, sch. 19, pt. 2
S.8, duty term., new duty. I.D. (No. 128) O., 1962
S.9, cesser of duty. 22/1954, s.17 (1)
S.10, duty term., new duty. I.D. (No. 128) O., 1962
S.11, duty term. 22/1954, s.20, sch. 2, ref. no. 4
S.12, duty term., new duty. I.D. (No. 128) O., 1962
S.12 (5) am. 18/1939, s.14 (3)
S.12 (6) rep. 31/1936, s.27, sch. 5
S.12 (7) (in pt.) rep. 14/1941, s.52, sch. 4
S.13, exempt. from duty. 14/1941, s.17
S.13, duty term. I.D. (No. 128) O., 1962
S.13 (4) rep. 31/1936, s.27, sch. 5
S.13 (5) (in pt.) rep. 14/1941, s.52, sch. 4
S.14, duty term., new duty. I.D. (No. 128) O., 1962
S.15 rep. 11/1979, s.45
S.16, duty term., new duty. I.D. (No. 128) O., 1962
S.17 rep. 32/1977, s.12 (1) (4), sch. 2, pt. 1
S.19, rate of excise duty. 6/1975, s.38 (2)
S.19, rebate of duty paid on cert. tobacco. 15/1962, s.5 (5)
S.19 (1) repealed S.I. No. 307 of 1975, art. 2, schedule, pt. I
S.19 (2)-(5) appl. 28/1935, s.20 (3)
S.19 (3)-(5) appl. as am; 20/1957, s.7 (4)
S.19 (3) (4) appl. as am. 23/1961, s.14 (4)
S.19 (3), cesser of rebate. 15/1962, s.5 (4)
S.20 rep. 18/1959, s.80 (1) (2), sch. 4, pt. 1
S.23 rep. 33/1947, s.11 (3)
Ss. 26, 27 rep. 18/2015, ss. 1(3), (4), 3(1), 4, 5, sch. 1 pt. 1, item 26
S.27 am. 31/1936, s.24
  8/1995, s.95, sch. 5
Ss. 29, 30 rep. (save as to person dying before 8 May, 1944). 14/1941, s.52, sch. 4
S.34 rep. 31/1999, ss. 160, 163, sch. 3
S.35 (2) (in pt.) rep., conseq. provns. 6/1967, ss. 554-557, 559, 560, sch. 19, pt. 2
Sch. 6, new duties substit. 13/1949, s.16 (2)

SIs made under the Act

SectionSIs made under the Act
S. 12(4) Motor Vehicles (Temporary Importation) Regulations 1965 (S.I. No. 87 of 1965)
  Motor Cars (Temporary Importation) Regulations 1958 (S.I. No. 253 of 1958)
  Motor Cars (Temporary Importation) Regulations 1955 (S.I. No. 163 of 1955)
  Motor Cars (Temporary Importation) Regulations 1954 (S.I. No. 3 of 1954)
  Motor Cars (Temporary Importation) Regulations 1952 (S.I. No. 14 of 1952)
  Motor Cars (Temporary Importation) Regulations 1950 (S.I. No. 227 of 1950)
  Motor Cars (Temporary Importation) (Amendment) Regulations 1938 (S.I. No. 278 of 1938)
S. 12(5) Motor Cars (Temporary Importation) (Amendment) Regulations 1938 (S.I. No. 278 of 1938)