Updated to 11 December 2024
(Act No. 48 of 2024 and S.I. No. 697 of 2024)
Contents
Commencement
| Section | Commencement Date | Commencement Information |
|---|
|
Ss. 1-13 |
6 April 1961 |
Commenced as per s. 41(5) |
|
Ss. 14-41 |
28 July 1961 |
Commenced on enactment |
|
Schs. 1-3 |
28 July 1961 |
Commenced on enactment |
Amendments and other effects
| How Affected | Affecting Provision |
|---|
|
Ss. 1-13 rep., conseq. provns. |
6/1967, ss. 554-557, 559, 560, sch. 19, pt. 2 |
|
S.13 (1) (in pt.) rep. |
23/1963, s.104 (3), sch. 6, pt. 3 |
|
S.13 (4), rep. retro. |
23/1963, s.104 (2), sch. 6, pt. 2 |
|
S.13 (5) (in pt.) (6) (7) (in pt.) rep. |
23/1963, s.104 (3), sch. 6, pt. 3 |
|
S.23 (2) (3) appl. |
14/1970, s.38 (2) |
|
S.24 (1) (3) (b) am. |
22/1965, s.27 (3) |
|
S.24 (3) am. |
23/1971, s.41 (5) (6) |
|
S.24 (3) (c) am. |
22/1965, s.28 |
|
S.26 (1) am. |
19/1973, s.54 (1) (4) |
|
S.28 am. |
23/1971, s.35 |
|
Ss. 29, 30 rep. |
31/1999, ss. 160, 163, sch. 3 |
|
S.30 am. |
9/1992, s.204 (e) |
|
S.31, rep. prosp. |
14/1970, s.41 (7) |
|
S.32 rep. |
9/1996, s.107 (5) |
|
S.32 (2) am. |
15/1962, s.18 |
|
Ss. 33-35 rep. |
22/1965, s.66 (7), sch. 3, pt. 8 |
|
S.36 (4) am. |
15/1962, s.19 (2) |
|
S.36 (6) am. |
15/1962, s.19 (3) |
|
S. 37 rep. |
38/2014, ss. 1(2), (3), 1325(1), sch. 15 pt. 1 |
|
S.38 (in pt.) rep., conseq. provns. |
6/1967, ss. 554-557, 559, 560, sch. 19, pt. 2 |
|
Sch. 2, rates of estate duty. |
23/1971, s.31, sch. 2 |
SIs made under the Act
| Section | SIs made under the Act |
|---|
|
S. 11 |
Income Tax (Employments) (Sur-tax) Regulations 1961 (S.I. No. 231 of 1961) |
|
S. 11(5) |
Income Tax (Employments) (Sur-tax) Regulations 1963 (S.I. No. 156 of 1963) |
