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

Finance Act 1962*
No. 15 of 1962

Contents

Commencement

SectionCommencement DateCommencement Information
S. 17 1 August 1962 Finance Act, 1962 (Commencement of Section 17) Order 1962 (S.I. No. 130 of 1962)

Amendments and other effects

How AffectedAffecting Provision
Ss. 1, 2 rep., conseq. provns. 6/1967, ss. 554-557, 559, 560, sch. 19, pt. 2
S.3 (1)-(3), new duties. 15/1964, ss. 13, 15
S.4 (3) amended S.I. No. 174 of 1974, arts. 2, 6(1)
  S.I. No. 341 of 1973, arts. 2, 5
  S.I. No. 83 of 1973, arts. 2, 5
  S. I. No. 268 of 1970, par. 24
  S. I. No. 83 of 1973, par. 5
  S. I. No. 158 of 1973, par. 8 (1)
  S. I. No. 341 of 1973, par. 5
  S. I. No. 174 of 1974, par. 6
S.5 am. 27/1974, s.79
S.7 am. S. I. No. 268 of 1970, par. 23
S.7, applic. rstrct. 27/1974, s.76 (3)
Ss. 11-14 (in pt.) rep., conseq. provns. 6/1967, ss. 554-557, 559, 560, sch. 19, pt. 2
S.11 (1) (2) am. 22/1965, s.62
S.11 (2) am. 17/1966, s.28 (2) (4)
Ss. 12-14 rep. 7/1976, s.164, sch. 3, pt. 2
S.14 rep. 5/2005, ss. 145 (6) (a) (b) (i), 150 (9)
Ss. 15, 16, rep. with saving. 22/1965, s.66 (7), sch. 3, pt. 8
Ss. 17, 18, rep. 31/1999, ss. 160, 163, sch. 3
S.19 (4) am. 23/1963, s.97 (2)
S.19 (6) am. 23/1963, s.97 (3)
S. 44(1)(b)(ii) deleted 22/2016, s. 9(d)

SIs made under the Act

SectionSIs made under the Act
S. 2 Imposition of Duties (No. 227) (Certain Processed Agricultural Products) Order 1977 (S.I. No. 97 of 1977)
S. 22 Imposition of Duties (No. 290) (Relief From Transfer Stamp Duty in The Case of Reconstruction Or Amalgamations of Certain Companies) Order 1988 (S.I. No. 358 of 1988)
  Imposition of Duties (No. 289) (Exemption from Stamp Duty on Transfers of Certain Stock) Order 1988 (S.I. No. 240 of 1988)
  Imposition of Duties (No. 288) (Stamp Duty on Certain Instruments) Order 1988 (S.I. No. 8 of 1988)
  Imposition of Duties (No. 287) (Excise Duty on Table Waters) Order 1987 (S.I. No. 338 of 1987)
  Imposition of Duties (Levy on Certain Premiums of Insurance) Order 1987 (S.I. No. 88 of 1987)
  Imposition of Duties (No. 285) (Excise Duties) Order 1987 (S.I. No. 19 of 1987)
  Imposition of Duties (No.284) (Beer) Order 1986 (S.I. No. 438 of 1986)
  Imposition of Duties (No. 282) (Stamp Duty on Certain Statements of Interest) Order 1986 (S.I. No. 27 of 1986)
  Imposition of Duties (No. 281) (Hydrocarbons) Order 1986 (S.I. No. 3 of 1986)
  Imposition of Duties (No. 280) (Excise Duties) (Vehicles) Order 1985 (S.I. No. 304 of 1985)
  Imposition of Duties (No. 279) (Motor Vehicles and Motor-Cycles) (Amendment) Order 1985 (S.I. No. 267 of 1985)
  Imposition of Duties (No. 278) (Stamp Duty on Letters of Renunciation) Order 1985 (S.I. No. 152 of 1985)
  Imposition of Duties (No. 277) (Stamp Duty on Certain Instruments) Order 1985 (S.I. No. 151 of 1985)
  Imposition of Duties (No. 276) (Stamp Duties on Conveyances and Transfers on Sale of Stocks and Marketable Securities) Order 1985 (S.I. No. 146 of 1985)
  Imposition of Duties (No. 275) (Stamp Duties on Course Bets) Order 1985 (S.I. No. 60 of 1985)
  Imposition of Duties (No. 274) (Televisions) Order 1985 (S.I. No. 41 of 1985)
  Imposition of Duties (No. 273) (Excise Duty on Motor-Cycles) Order 1984 (S.I. No. 354 of 1984)
  Imposition of Duties (No. 272) (Excise Duties on Motor Vehicles) Order 1984 (S.I. No. 353 of 1984)
  Imposition of Duties (No. 271) (Beer) Order 1984 (S.I. No. 352 of 1984)
  Imposition of Duties (No. 270) (Spirits) Order 1984 (S.I. No. 252 of 1984)
  Imposition of Duties (No. 269) (Exemption of Certain Instruments From Stamp Duty) Order 1984 (S.I. No. 49 of 1984)
  Imposition of Duties (No. 268) (Stamp Duty on Bills of Exchange, Promissory Notes, Credit Cards and Charge Cards) Order 1984 (S.I. No. 34 of 1984)
  Imposition of Duties (No. 267) (Beer) (No. 2) Order 1983 (S.I. No. 398 of 1983)
  Imposition of Duties (No. 266) (Tobacco Products) Order 1983 (S.I. No. 213 of 1983)
  Imposition of Duties (No. 265) (Excise Duty on Hydrocarbon Oils) Order 1983 (S.I. No. 126 of 1983)
  Imposition of Duties (No. 264) (Hydrocarbons) Order 1983 (S.I. No. 85 of 1983)
  Imposition of Duties (No. 263) (Exise Duties) (No. 2) Order 1983 (S.I. No. 42 of 1983)
  Imposition of Duties (No. 262) (Beer) Order 1983 (S.I. No. 12 of 1983)
  Imposition of Duties (No. 261) (Excise Duties) Order 1983 (S.I. No. 9 of 1983)
  Imposition of Duties (No. 260) (Excise Duty on Video Players) Order 1982 (S.I. No. 49 of 1982)
  Imposition of Duties (No. 259) (Excise Duties) Order 1982 (S.I. No. 48 of 1982)
  Imposition of Duties (No. 258) (Beer) (No. 2) Order 1982 (S.I. No. 37 of 1982)
  Imposition of Duties (No. 257) (Beer) Order 1982 (S.I. No. 22 of 1982)
  Imposition of Duties (No. 256) (Excise Duty on Hydrocarbon Oils) Order 1981 (S.I. No. 404 of 1981)
  Imposition of Duties (No. 255) (Hydrocarbon Oils) Order 1981 (S.I. No. 367 of 1981)
  Imposition of Duties (No. 254) (Excise Duty on Tobacco Products) Order 1981 (S.I. No. 299 of 1981)
  Imposition of Duties (No. 253) (Limit on Stamp Duty in respect of Certain Transactions between Bodies Corporate) Order 1981 (S.I. No. 272 of 1981)
  Imposition of Duties (No. 252) (Stamp Duty on Bills of Exchange and Promissory Notes) Order 1981 (S.I. No. 271 of 1981)
  Imposition of Duties (No. 251) (Excise Duty on Wine) Order 1981 (S.I. No. 219 of 1981)
  Imposition of Duties (No. 250) (Beer) Order 1981 (S.I. No. 10 of 1981)
  Imposition of Duties (No. 249) (Exemption of Certain Instruments From Stamp Duty) Order 1980 (S.I. No. 317 of 1980)
  Imposition of Duties (No. 248) (Stamp Duty on Bills of Exchange and Promissary Notes) Order 1980 (S.I. No. 136 of 1980)
  Imposition of Duties (No. 247) (Stamp Duty on Conveyances to Sub-Purchasers) Order 1980 (S.I. No. 123 of 1980)
  Imposition of Duties (No. 246) (Beer) Order 1980 (S.I. No. 49 of 1980)
  Imposition of Duties (No. 244) (Excise Duties on Spirits, Beer and Hydrocarbon Oils) Order 1979 (S.I. No. 415 of 1979)
  Imposition of Duties (No. 243) (Excise Duty on Tobacco Products) Order 1979 (S.I. No. 296 of 1979)
  Imposition of Duties (No. 241) (Limit on Stamp Duty in respect of Certain Transactions between Bodies Corporate) Order 1979 (S.I. No. 244 of 1979)
  Imposition of Duties (No. 240) (Agricultural Produce) (Cereals and Sugar Beet) Order 1979 (S.I. No. 153 of 1979)
  Imposition of Duties (No. 239) (Agricultural Produce) (Cattle and Milk) Order 1979 (S.I. No. 152 of 1979)
  Imposition of Duties (No. 238) (Exemption from and Agreement as to Stamp Duty on Certain Transfers) Order 1979 (S.I. No. 121 of 1979)
  Imposition of Duties (No. 237) (Beer) Order 1979 (S.I. No. 67 of 1979)
  Imposition of Duties (No. 236) (Excise Duties on Motor Vehicles, Televisions and Gramophone Records) Order 1979 (S.I. No. 57 of 1979)
  Imposition of Duties (No. 235) (Beer) Order 1978 (S.I. No. 36 of 1978)
  Imposition of Duties (No. 233) (Rates of Excise Duty on Tobacco Products) Order 1977 (S.I. No. 384 of 1977)
  Imposition of Duties (No. 230) (Certain Processed Agricultural Products) (No. 2) Order 1977 (S.I. No. 150 of 1977)
  Imposition of Duties (No. 228) (Stamp Duty on Certain Instruments) Order 1977 (S.I. No. 101 of 1977)
  Imposition of Duties (No. 226) (Footwear) Order 1976 (S.I. No. 299 of 1976)
  Imposition of Duties (No. 225) (Footwear) Order 1976 (S.I. No. 171 of 1976)
  Imposition of Duties (No. 224) (Customs Duties and Form of Customs Tariff) Order 1976 (S.I. No. 130 of 1976)
  Imposition of Duties (No. 223) (Footwear) Order 1975 (S.I. No. 324 of 1975)
  Imposition of Duties (No. 222) (Customs Duties and Form of Customs Tariff) Order 1975 (S.I. No. 320 of 1975)
  Imposition of Duties (No. 221) (Excise Duties) Order 1975 (S.I. No. 307 of 1975)
  Imposition of Duties (No. 220) (Footwear) Order 1975 (S.I. No. 157 of 1975)
  Imposition of Duties (No. 219) (Customs Duties and Form of Customs Tariff) Order 1975 (S.I. No. 131 of 1975)
  Imposition of Duties (No. 218) (Customs Duties and Form of Customs Tariff) Order 1975 (S.I. No. 127 of 1975)
  Imposition of Duties (No. 217) (Stamp Duty on Certain Instruments) Order 1975 (S.I. No. 27 of 1975)
  Imposition of Duties (No. 215) (Customs Duties and Form of Customs Tariff) Order 1974 (S.I. No. 356 of 1974)
  Imposition of Duties (No. 213) (Customs Duties and Form of Customs Tariff) Order 1974 (S.I. No. 174 of 1974)
  Imposition of Duties (No. 212) (Customs Duties and Form of Customs Tariff) Order 1973 (S.I. No. 341 of 1973)
  Imposition of Duties (No. 210) (Stamp Duty on Certain Instruments) Order 1973 (S.I. No. 273 of 1973)
  Imposition of Duties (No. 208) (Beer, Spirits and Tobacco) Order 1973 (S.I. No. 249 of 1973)
  Imposition of Duties (No. 207) (Customs Duties and Form of Customs Tariff) Order 1973 (S.I. No. 158 of 1973)
  Imposition of Duties (No. 206) (Stamp Duty on Certain Instruments) Order 1973 (S.I. No. 140 of 1973)
  Imposition of Duties (No. 205) (Beer, Spirits, Tobacco, Hydrocarbon Oils and Wine) Order 1973 (S.I. No. 83 of 1973)
  Imposition of Duties (No. 204) (Customs Duties and Form of Customs Tariff) Order 1973 (S.I. No. 72 of 1973)
  Imposition of Duties (No. 203) (Customs Duties and Form of Customs Tariff) Order 1973 (S.I. No. 71 of 1973)
  Imposition of Duties (No. 202) (Customs and Excise Duties and Form of Tariff) (Amendment) Order 1973 (S.I. No. 68 of 1973)
  Imposition of Duties (No. 201) (Customs Duties and Form of Customs Tariff) Order 1973 (S.I. No. 4 of 1973)
  Imposition of Duties (No. 198) (Customs Duties and Form of Customs Tariff) Order 1972 (S.I. No. 152 of 1972)
  Imposition of Duties (No. 197) (Outer Garments) Order 1971 (S.I. No. 355 of 1971)
  Imposition of Duties (No. 196) (Miscellaneous Customs Duties) Order 1971 (S.I. No. 353 of 1971)
  Imposition of Duties (No. 195) (Customs Duties and Form of Customs Tariff) Order 1971 (S.I. No. 349 of 1971)
  Imposition of Duties (Iron and Steel Products) Order 1971 (S.I. No. 343 of 1971)
  Imposition of Duties (No. 194) (Customs Duties and Form of Customs Tariff) Order 1971 (S.I. No. 334 of 1971)
  Imposition of Duties (No. 193) (Pneumatic Tyres) Order 1971 (S.I. No. 305 of 1971)
  Imposition of Duties (No. 192) (Metal Badges and Footwear Heels) Order 1971 (S.I. No. 221 of 1971)
  Imposition of Duties (No. 190) (Sugar Confectionery) Order 1971 (S.I. No. 206 of 1971)
  Imposition of Duties (No. 191) (Customs Duties and Form of Customs Tariff) Order 1971 (S.I. No. 205 of 1971)
  Imposition of Duties (No. 189) (Customs and Excise Duties and Form of Tariff) Order 1971 (S.I. No. 191 of 1971)
  Imposition of Duties (No. 188) (Watches) Order 1970 (S.I. No. 307 of 1970)
  Imposition of Duties (No. 187) (Customs and Excise Duties and Form of Tariff) Order 1970 (S.I. No. 268 of 1970)
  Imposition of Duties (Agricultural Machinery) Order 1970 (S.I. No. 241 of 1970)
  Imposition of Duties (No. 186) (Mobile Structures) Order 1970 (S.I. No. 154 of 1970)
  Imposition of Duties (No. 185) (Customs Duties and Form of Customs Tariff) Order 1970 (S.I. No. 133 of 1970)
  Imposition of Duties (No. 181) (Customs Duties and Form of Customs Tariff) (Wheat and Meslin) Order 1969 (S.I. No. 188 of 1969)
  Imposition of Duties (No. 180) (Customs Duties and Form of Customs Tariff) Order 1969 (S.I. No. 98 of 1969)
  Imposition of Duties (No. 179) (Customs Duties and Form of Customs Tariff) Order 1969 (S.I. No. 29 of 1969)
  Imposition of Duties (Agricultural Machinery) Order 1969 (S.I. No. 11 of 1969)
  Imposition of Duties (No. 178) (Agricultural Machinery) Order 1969 (S.I. No. 7 of 1969)
  Imposition of Duties (No. 176) (Coated Copy-Making Film) Order 1968 (S.I. No. 250 of 1968)
  Imposition of Duties (No. 175) (Tufted Material) Order 1968 (S.I. No. 248 of 1968)
  Imposition of Duties (No. 177) (Crown Corks and Artificial Plastic Footballs) Order 1968 (S.I. No. 248 of 1968)
  Imposition of Duties (Iron and Steel Products) Order 1968 (S.I. No. 144 of 1968)
  Imposition of Duties (No. 174) (Customs Duties and Form of Customs Tariff) Order 1968 (S.I. No. 135 of 1968)
  Imposition of Duties (No. 173) (Stockings) Order 1968 (S.I. No. 96 of 1968)
  Imposition of Duties (No. 172) (Customs Duties and Form of Customs Tariff) Order 1968 (S.I. No. 85 of 1968)
  Imposition of Duties (No. 171) (Polyurethane Foam and Solid Fuel Stove Boilers) Order 1968 (S.I. No. 81 of 1968)
  Imposition of Duties (No. 169) (Customs Duties and Form of Customs Tariff) Order 1968 (S.I. No. 55 of 1968)
  Imposition of Duties (No. 168) (Customs Duties and Form of Customs Tariff) (Wheat and Meslin) Order 1968 (S.I. No. 31 of 1968)
  Imposition of Duties (No. 167) (Customs Duties and Form of Customs Tariff) Order 1967 (S.I. No. 290 of 1967)
  Imposition of Duties (No. 166) (Customs Duties and Form of Customs Tariff) Order 1967 (S.I. No. 279 of 1967)
  Imposition of Duties (No. 165) (Customs Duties and Form of Customs Tariff) Order 1967 (S.I. No. 255 of 1967)
  Imposition of Duties (No. 164) (Customs Duties and Form of Customs Tariff) Order 1967 (S.I. No. 156 of 1967)
  Imposition of Duties (No. 162) (Lawn-Mowers) Order 1967 (S.I. No. 147 of 1967)
  Imposition of Duties (No. 161) (Pneumatic Tyres) Order 1967 (S.I. No. 135 of 1967)
  Imposition of Duties (Iron and Steel Products) (No. 2) Order 1966 (S.I. No. 280 of 1966)
  Imposition of Duties (Iron and Steel Products) Order 1966 (S.I. No. 152 of 1966)
  Imposition of Duties (No. 159) (Customs Duties and Form of Customs Tariff) Order 1966 (S.I. No. 132 of 1966)
  Imposition of Duties (No. 158) (Matches) Order 1966 (S.I. No. 101 of 1966)
  Imposition of Duties (No. 156) (Twine, Etc.) Order 1966 (S.I. No. 39 of 1966)
  Imposition of Duties (No. 155) (Stockings of Manmade Fibres) Order 1966 (S.I. No. 38 of 1966)
  Imposition of Duties (No. 154) (Motor Vehicle Tyres) Order 1966 (S.I. No. 37 of 1966)
  Imposition of Duties (No. 153) (Man-Made Fibres) Order 1966 (S.I. No. 36 of 1966)
  Imposition of Duties (No. 152) (Ceramic Sanitary Ware) Order 1966 (S.I. No. 35 of 1966)
  Imposition of Duties (No. 151) (Agricultural Machinery) Order 1966 (S.I. No. 34 of 1966)
  Imposition of Duties (No. 150) (Footwear) Order 1965 (S.I. No. 262 of 1965)
  Imposition of Duties (No. 149) (Bedding) Order 1965 (S.I. No. 254 of 1965)
  Imposition of Duties (No. 148) (Headgear) Order 1965 (S.I. No. 228 of 1965)
  Imposition of Duties (No. 147) (Miscellaneous Customs Duties) Order 1965 (S.I. No. 225 of 1965)
  Imposition of Duties (Form of Customs Tariff) (Amendment) Order 1965 (S.I. No. 216 of 1965)
  Imposition of Duties (No. 144) (Meat Preparations) Order 1964 (S.I. No. 223 of 1964)
  Imposition of Duties (No. 143) (Miscellaneous Customs Duties) Order 1964 (S. I. No. 48 of 1964)
  Imposition of Duties (No. 141) (Yarn of Flax) Order 1963 (S.I. No. 261 of 1963)
  Imposition of Duties (No. 140) (Floor Coverings) Order 1963 (S.I. No. 260 of 1963)
  Imposition of Duties (No. 139) (Clay Floor Tiles) Order 1963 (S.I. No. 259 of 1963)
  Imposition of Duties (No. 137) (Wooden Furniture) Order 1963 (S.I. No. 183 of 1963)
  Imposition of Duties (No. 136) (Drinking Glasses) Order 1963 (S.I. No. 182 of 1963)
  Imposition of Duties (No. 135) (Tinplate) Order 1963 (S.I. No. 136 of 1963)
  Imposition of Duties (No. 134) (Wood) Order 1963 (S.I. No. 90 of 1963)
  Imposition of Duties (No. 132) (Iron and Steel Products) Order 1963 (S.I. No. 12 of 1963)
  Imposition of Duties (No. 130) (Customs Duties and Form of Customs Tariff) Order 1962 (S.I. No. 217 of 1962)
  Imposition of Duties (No. 128) (Customs Duties and Form of Customs Tariff) Order 1962 (S.I. No. 163 of 1962)

*Commencement information is only included if a commencement order has been made.