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

Finance Act 1946
No. 15 of 1946

Contents

Commencement

SectionCommencement DateCommencement Information
Ss. 1-6 save as is otherwise expressly provided therein 6 April 1946 Commenced as per s. 33(4)
Ss. 7-12 27 June 1946 Commenced on enactment
S. 13(1) 27 June 1946 Commenced on enactment
S. 13(2) 1 August 1946 Commenced as per s. 13(2)
S. 14-20 27 June 1946 Commenced on enactment
S. 21(1) 6 July 1932 Commenced as per s. 22(2)
S. 21(2) 27 June 1946 Commenced on enactment
S. 22(1) 6 July 1932 Commenced as per s. 22(2)
S. 22(2) 27 June 1946 Commenced on enactment
Ss. 23-33 27 June 1946 Commenced on enactment

Amendments and other effects

How AffectedAffecting Provision
Rstrct. S. I. No. 264 of 1986, reg. 32
  24/1998, ss. 1 (3), 10 (1), 46 (1)
Ss. 1-6 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 (3), cesser of duty. 22/1954, s.18 (1)
  See also E.I.D. (No. 359) O., 1955 I.D. (No. 19) O., 1958
S.9 (4), cesser of duty. 22/1954, s.18 (2)
Ss. 10, 11 rep. 2/1999, ss. 106, 109, sch. 3, pt. 1, col. 3
Ss. 10 (1), 11 (1), duties term., new duties. I.D. (No. 128) O., 1962
S.13 (1) rep. 13/1949, s.12 (3)
S.14 rstrct. 28/1958, s.13 (2)
S. 15 repealed with saver 18/2015, ss. 1(3), (4), 3(1), 4, 5, sch. 1 pt. 1, item 33
S. 16 repealed with saver 18/2015, ss. 1(3), (4), 3(1), 4, 5, sch. 1 pt. 1, item 33
S.17 rep. 13/1993, s.80, sch. 5
S. 17 application restricted S.I. No. 264 of 1986, regs. 1(2), 32
  S.I. No. 183 of 1985, regs. 2, 30
S.18 rep. 7/2001, ss. 149-152, sch. 3
S.18 (a) (in pt.), (b) (in pt.) rep. 14/1980, s.94, sch. 8
S. 19 repealed with saver 18/2015, ss. 1(3), (4), 3(1), 4, 5, sch. 1 pt. 1, item 33
S.21 rep. prosp. 10/1989, s.50 (1) (3), sch. 7, pt. 2
S.23 rep. 7/2001, ss. 149-152, sch. 3
S.23 (i) (ii) am. 15/1983, s.71 (a) (b)
S.23 (2) added. 15/1983, s.71 (c)
S.24 rep. 7/1976, s.164, sch. 3, pt. 2
S.27 rep. 23/1963, s.104 (3), sch. 6, pt. 3
S.28 rep. 12/1948, s.16, sch. 3
S.29 rep. 21/1989, ss. 2, 7, sch. 1
S.30 (4) am. 13/1949, s.29
Sch. 3 rep. 23/1963, s.104 (3), sch. 6, pt. 3

SIs made under the Act

SectionSIs made under the Act
S. 28 Post Office Savings Bank (Interest on Deposits) Order 1946 (S.I. No. 368 of 1946)