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

Finance Act 1971*
No. 23 of 1971

Contents

Commencement

SectionCommencement DateCommencement Information
No commencement information as there is no commencement order

Amendments and other effects

How Affected Affecting Provision
Pt. 1 (ss. 1-26) rep., ctnc. of instrs., etc. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
S.17 rep. 5/2005, ss. 145 (6) (a) (b) (iii), 150 (9)
S.27 (1) (2), rates of duties alt. 19/1973, s.47 (1) (2)
S. 27(2) amended S.I. No. 83 of 1973, arts. 2, 4
S. 28 applied with modifications S.I. No. 152 of 1972, arts. 2, 6(a)
S.28 (2) (a) (b) del. S. I. No. 220 of 1972, par. 25 (b)
S. 28(2)(a) deleted S.I. No. 152 of 1972, arts. 2, 6(b)
S. 28(2)(b) deleted S.I. No. 152 of 1972, arts. 2, 6(b)
S.28 (3) rep. prosp. 19/1973, s.48 (2) (d)
S. 28(3)(a) amended S.I. No. 152 of 1972, arts. 2, 6(c)
S. 29 repealed with saver 18/2015, ss. 1(3), (4), 3(1), 4, 5, sch. 1 pt. 1, item 39
S.29, s. 10/1988, s.19
S. 29(2) application restricted S.I. No. 431 of 1992, regs. 2, 8
S.29 (3) am. 7/2001, s.240, sch. 5
S.32, applic. rstrct. 14/1980, s.93 (1)
Ss. 43, 44 rep. 31/1999, ss. 160, 163, sch. 3
Ss. 46, 49, 50 rep. 7/1976, s.164, sch. 3, pt. 2
S.50 (2), am. as to pre-repeal liability. 21/1978, s.46
S.51 (4) (6) am. 19/1972, s.40 (2) (3)
S. 52 repealed 3/2008, s. 76(1) and (2), sch. 3, pt. 1
S.55 (2) (6) rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
S.58 (1) am. 10/1990, ss. 14 (1), 140 (8)
S.60 substit. 10/1990, ss. 15, 140 (8)
Sch. 1 am. S. I. No. 220 of 1972, par. 25
Sch. 2, rates of estate duty alt. 19/1972, s.26

SIs made under the Act

SectionSIs made under the Act

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