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Updated to 21 November 2025 (Act No. 11 of 2025 and S.I. No. 550 of 2025)

Finance Act 1969
No. 21 of 1969

Contents

Commencement

Section Commencement/Effective Date
Where the commencement and effective dates differ, the effective date is shown below.
 Commencement Information
S. 26 29 July 1969 Commenced as per s. 26(6)
S. 47 in so far as it makes provision for the chargeof stamp duty at the rate of two pounds ten shillings for every fifty pounds or fractional part of fifty pounds of the amount or value of the consideration 1 August 1969 Commenced as per s. 47(3)(c)
S. 47 other than in so far as it makes provision for the chargeof stamp duty at the rate of two pounds ten shillings for every fifty pounds or fractional part of fifty pounds of the amount or value of the consideration 7 May 1969 Commenced as per s. 47(3)(a)
S. 48 in so far as it makes provision for the charge of stamp duty at the rate of two pounds ten shillings for every fifty pounds or fractional part of fifty pounds of the amount or value of the consideration 1 August 1969 Commenced as per s. 48(3)(c)
S. 48 other than in so far as it makes provision for the charge of stamp duty at the rate of two pounds ten shillings for every fifty pounds or fractional part of fifty pounds of the amount or value of the consideration 7 May 1969 Commenced as per s. 48(3)(a)
S. 49 7 May 1969 Commenced as per s. 49(7)
S. 50 1 August 1969 Commenced as per s. 50(10)
S. 59(1) 1 August 1969 Commenced as per s. 59(2)
S. 59(2)
S. 65(1)
S. 65(2)(a) 1 April 1969 Commenced as per s. 65(2)(b)
S. 65(2)(b)
S. 65(3)(a) 6 April 1969 Commenced as per s. 65(2)(b)
S. 65(3)(b)
S. 65(4)(a) 1 July 1969 Commenced as per s. 65(3)(b)
S. 65(4)(b)
S. 65(5), (6)
S. 65(7)(a) 1 October 1969 Commenced as per s. 65(7)(b)
S. 65(7)(b)

Amendments and other effects

How Affected Affecting Provision
Pts. 1, 2 (ss. 1-33) rep., ctnc. of instrs., etc. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
S.34 (1) (2), rates of duties alt. 23/1971, s.27 (1) (2)
S.35 (2) rep. 23/1971, s.28 (2) (c)
S.35 (3) rep. 23/1971, s.28 (3) (d)
S.36 amended S.I. No. 341 of 1973, arts. 2, 6
  S. I. No. 268 of 1970, par. 9
  S. I. No. 83 of 1973, par. 7
  S. I. No. 158 of 1973, par. 8 (2)
  S. I. No. 341 of 1973, par. 6
S.36 rep. 2/1999, ss. 106, 109, sch. 3, pt. 1, col. 3
S. 36(2) repealed S.I. No. 307 of 1975, art. 2, schedule, pt. I
S. 36(2) amended S.I. No. 83 of 1973, arts. 2, 7(a)
S. 36(3) repealed S.I. No. 307 of 1975, art. 2, schedule, pt. I
S. 36(3) duty of customs varied in certain circumstances S.I. No. 350 of 1974, arts. 2, 4
S. 36(4) repealed S.I. No. 307 of 1975, art. 2, schedule, pt. I
S. 36(4), (5) amended S.I. No. 83 of 1973, arts. 2, 7(b)
S. 36(6) repealed S.I. No. 307 of 1975, art. 2, schedule, pt. I
S.37 (5) added. S. I. No. 220 of 1972, par. 29 (a)
S. 39 duty varied S.I. No. 307 of 1975, arts. 2, 5, table
S.39, duty varied. 6/1975, s.39 (1)
S. 39 applied with modifications S.I. No. 152 of 1972, arts. 2, 8(2)
S. 39(2) deleted S.I. No. 83 of 1973, arts. 2, 8(a)
S.39 (2), applic. rstrct. S. I. No. 83 of 1973, par. 8
  S. I. No. 174, of 1974, par. 8
S. 39(3) repealed S.I. No. 307 of 1975, art. 2, schedule, pt. I
S. 39(5) repealed S.I. No. 307 of 1975, art. 2, schedule, pt. I
S. 41 repealed S.I. No. 307 of 1975, art. 2, schedule, pt. I
S. 39, sch. 3 amended S.I. No. 174 of 1974, arts. 2, 7(2)
S. 40 repealed with saver 18/2015, ss. 1(3), (4), 3(1), 4, 5, sch. 1 pt. 1, item 38
S.45 am. 14/1970, s.36
  23/1971, s.39
  19/1972, s.29
  19/1973, s.56
Ss. 47, 48 rep. 14/1970, s.60, sch. 2
S.49 am. 16/1976, s.48
  9/1984, s.100 (1) (3)
  S. I. No. 49 of 1984, art. 3
S.49 rep. 31/1999, ss. 160, 163, sch. 3
S.49 (1), subsec. substit. 15/1998, ss. 6, 11 (a)
S.49 (2) (2A) rep. 3/1998, s.125, sch. 8
S.49 (2A) inserted 16/1981, s.48
  S.I. No. 317 of 1980, art. 2
S. 49(2B) subsec. ins. S.I. No. 49 of 1984, regs. 2, 3
S.49 (2B), subsec. substit. 9/1996, s.113 (1) (2)
S.49 (2B) (a) (in pt.) rep. 3/1998, s.125, sch. 8
S.49 (2B) (a) (i) (ia), subpars. substit. 15/1998, ss. 6, 11 (b)
S.49 (2B) (a) (ii) am. 2/1999, ss. 148 (2), 164 (a)
S.49 (2B) (aa), par. ins. 15/1998, ss. 6, 11 (c)
S.49 (2B) (aa) (i) am. 2/1999, ss. 148 (1), 164 (b)
S.49 (2B) (b) am. 2/1999, ss. 148 (2), 164 (c)
S.49 (2B) (c) am. 39/1997, ss. 1097, 1100, 1102, 1103, sch. 31
S.49 (3), r. in pt. with conds. 2/1999, s.197, sch. 6, col. 3
S.49 (4) (5), r. with conds. 2/1999, s.197, sch. 6, col. 3
S.49 (5) am. 16/1976, s.47 (2)
S.50, applic. rstrct. retro. 21/1978, s.35 (1)
S.50 rep. 31/1999, ss. 160, 163, sch. 3
S.50 (2) amended S.I. No. 140 of 1973, arts. 2, 8
  19/1973, ss. 62, 65
S.50 (4) am. 16/1976, s.47 (2)
S.50 (7) am. 14/1970, s.45 (1) (3)
Ss. 51-54 rep. 7/1976, s.164, sch. 3, pt. 2
Ss. 55-60 rep. prosp., saving for s.58. 22/1972, ss. 35 (1) (a), 41, sch. 5
S.61 (4) (6) am. 14/1970, s.52 (2) (3)
S.63 rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
S.63 appl. 14/1970, s.59 (6)
  19/1972, s.92 (2)
  13/1994, s.161 (2)
S.63, applic. rstrct. 9/1984, s.28
S.63 (1) (in pt.) rep. 27/1974, ss. 12, 86, sch. 2, pt. 1
S.64 rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
S.65 (1) rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
S.67 (2) (7) rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
Sch. 2 am. S. I. No. 268 of 1970, par. 13
  S. I. No. 202 of 1972, pars. 27, 29 (b)
  S. I. No. 220 of 1972, par. 27 (1)
  S.I. No. 83 of 1973, arts. 2, 6
  S.I. No. 307 of 1975, arts. 2, 10(1), table
Sch. 2, pt. III substituted S.I. No. 152 of 1972, arts. 2, 7
Sch. 3 duty varied S.I. No. 307 of 1975, arts. 2, 5, table
Sch. 3, pt. 1 am. S. I. No. 174 of 1974, pars. 7 (2), 8
  S.I. No. 127 of 1975, arts. 2, 6(2)
  S. I. No. 307 of 1975, par. 5 (1)
Sch. 3, pt. II repealed S.I. No. 307 of 1975, art. 2, schedule, pt. I
Sch. 3, pt. III repealed S.I. No. 307 of 1975, art. 2, schedule, pt. I
Sch. 3, pt. IV repealed S.I. No. 307 of 1975, art. 2, schedule, pt. I
Sch. 4, pt. 1 rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
Sch. 5, pt. 1 rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30

SIs made under the Act

SectionSIs made under the Act
None