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

Finance Act 1973
No. 19 of 1973

Contents

Commencement

Section Commencement/Effective Date
Where the commencement and effective dates differ, the effective date is shown below.
 Commencement Information
Ss. 1-12 6 April 1973 Commenced as per s. 98(6)
S. 13 6 April 1973 Commenced as per s. 13
Ss. 14-37 6 April 1973 Commenced as per s. 98(6)
S. 38 26 July 1973 Commenced as per s. 38 and the passing of the protocol by the UK parliament per the Finance Act 1973, c. 51, s. 42.
Ss. 39-46 6 April 1973 Commenced as per s. 98(6)
S. 47 4 August 1973 Commenced on enactment
S. 48(1) 17 May 1973 Commenced as per s. 48(1)
S. 48(2)-(4) 4 August 1973 Commenced on enactment
Ss. 49-61 4 August 1973 Commenced on enactment
Ss. 62-66 4 August 1973 Commenced as per s. 62
Ss. 67-98 4 August 1973 Commenced on enactment
Schs. 1-3 4 August 1973 Commenced on enactment
Sch. 4 9 May 1973 Commenced as per s. 38 and the passing of the protocol by the UK parliament
Sch. 5 4 August 1973 Commenced on enactment
Sch. 6 Part 1 17 May 1973 Commenced as per s. 48(1)
Sch. 6 Part 2 4 August 1973 Commenced on enactment
Sch. 7, 8 4 August 1973 Commenced on enactment
Schs. 9-11 4 August 1973 Commenced on enactment

Amendments and other effects

How Affected Affecting Provision
Pt. 1 (ss. 1-9) rep., ctnc. of instrs., etc. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
S. 2(1) amended S.I. No. 241 of 1977, arts. 2, 7(a)(i)(I)
S. 2(2) amended S.I. No. 241 of 1977, arts. 2, 7(a)(i)(II)
S. 3 amended S.I. No. 241 of 1977, arts. 2, 7(a)(ii)
S.11 rep. 7/1976, s.164, sch. 3, pt. 1
S.19, s. 21/1978, s.7
S.21, s. 10/1985, s.15
S.23, cesser. of applic. 9/1992, s.4 (b)
S.24 cesser. 14/1982, s.20 (7)
Ss. 25 - 27 am. 10/1989, s.12 (1) (a) (b) (i)
Ss. 25 - 29 am. 13/1986, s.50 (1)
  12/1988, s.24(1)
  8/1995, ss. 23 (1) (a) (b), 179 (9)
  22/1997, ss. 21 (1) (a) (b), 166 (9)
Ss. 25 - 29, appl. with mods. 9/1992, s.21 (1) (a) (b)
Ss. 25 - 29, appl. with rstrcts. 13/1994, s.21 (1) (a) (b)
S.25 am. 16/1976, s.31
S.25 appl. 7/1976, s.21 (1) (h)
S.25, s. 7/1976, s.21 (1), sch. 1, par. 62
S.25 (1) am. 22/1997, ss. 59, 146, 166 (9), sch. 9, pt. 1, pars. 6 (1), 21
Ss. 26 - 29 am. 16/1976, s.31
S.26 am. retro. 18/1977, s.42 (b), sch. 1, pt. 4
S.26 appl. and am. 7/1976, s.140 (1) (3), sch. 2, par. 33
S.26 (in pt.) rep. 7/1976, s.164, sch. 3, pt. 1
Ss. 28, 29 am. 10/1989, s.12 (1) (a) (b) (ii)
S.30 (4) (a) (in pt.) rep. 7/1976, s.164, sch. 3, pt. 2
S.31 am. 16/1976, s.24
S.32 am. 8/1995, ss. 23 (2)
S.32, appl. with mods. 9/1992, s.20 (2)
S.32, rep. retro. 18/1977, s.54 (1) (a) (c) (i), sch. 2, pt. 1
S.33 appl. 7/1976, s.140 (1) (3), sch. 2, pt. 1, par. 34
S.33 (1) (d) (in pt.), (6) (in pt.) rep. 27/1974, ss. 12, 86, sch. 2, pt. 1
  7/1976, s.164, sch. 3, pt. 2
S.33 (4) (7) appl. 20/1975, s.51 (1), sch. 4, par. 2 (2)
S.34 (1), am. (in pt.). 13/1994, s.28
S.34 (1) (a), prov. ins. 9/1996, s.32 (1) (3) (a)
S.34 (1) (b) (i), subpar. substit. 9/1996, ss. 132, 143 (8), sch. 5, pt. 1, pars. 7, 20
S.34 (2), appl. and am. 7/1976, s.140 (1) (3), sch. 2, pt. 1, par. 35
S.34 (2) (in pt.) rep. 7/1976, s.164, sch. 3, pt. 2
S.34 (2A), subsec. ins. 9/1992, s.19 (1)
S.34 (3) am. 16/1981, s.19
  22/1997, ss. 59, 146, 166 (9), sch. 9, pt. 1, pars. 6 (2), 21
S.35 am. 6/1975, s.27
Ss. 35 (in pt.), 37 rep. 7/1976, s.164, sch. 3, pt. 2
S.38 rep. retro. 18/1977, s.54 (1) (a) (c) (i), sch. 2, pt. 1
S.39, rep. with saving. 7/1976, ss. 27 (7), 164, sch. 3, pt. 3
S. 47 amended S.I. No. 249 of 1973, arts. 2, 4
S.47 (1), duty varied. 6/1975, s.36 (2)
S. 48 amended S.I. No. 249 of 1973, arts. 2, 5
S. 49 amended S.I. No. 249 of 1973, arts. 2, 6(1)
S.49 (1) repealed S.I. No. 307 of 1975, art. 2, schedule, pt. I
S.60 (1), rep. (in pt). 12/2001, ss. 12 (1), 13 (2), sch. pt. 1
Ss. 62-75 rep. 31/1999, ss. 160, 163, sch. 3
S.64 (5), rep. with conds. 2/1999, s.197, sch. 6, col. 3
S.69 (2), rep. in pt. with conds. 2/1999, s.197, sch. 6, col. 3
S.65 am. 27/1974, s.81
S.65 am. retro. 21/1978, s.35 (2)
Ss. 67-75, saving for stamp duty provided for therein. 17/1989, ss. 1 (2), 118 (2)
  21/1989, ss. 2, 64
S.67A ins. 10/1990, s.115
S.67B ins. 13/1991, s.110
S.67C ins. 8/1995, s.145
S.69 am. 11/1978, s.53
S.69 appl. 14/1980, s.85 (1)
S.69 (1) am. 3/1998, s.124 (2)
  2/1999, ss. 148 (9), 194 (a)
S.69 (2) (3), income tax not to be deducted for interest payable. 39/1997, ss. 1089 (1) (a), 1097
S. 69(2) applied with modifications S.I. No. 244 of 1979, art. 8
S.69 (3) am. 2/1999, ss. 148 (9), 194 (b)
S.69 (4), subsec. substit. 2/1999, ss. 148 (9), 194 (c)
S.70 am. 11/1979, s.51
S.72 (6) ins. 11/1979, s.52
S.73 prov., rep. with conds. 2/1999, s.197, sch. 6, col. 3
S.74 (a) rep. 13/1994, ss. 109 (3) (4)
S.74 (c), par. ins. 2/1999, ss. 148 (6), 174
Pt. 5 (ss. 76 - 90)(in so far as it is unrepealed) rep. 31/2010, ss. 123, 125 & sch. 8 , pt. 1
S.91 (4) am. 27/1974, s.84 (2) (8)
S.91 (6) am. 27/1974, s.84 (3) (8)
S.92 rep. (in pt.). 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
S.92 (1) am. 10/1989, s.98 (1)
S.92 (6) rep. 31/1999, ss. 160, 163, sch. 3
S.93 (6) deleted S.I. No. 230 of 1980, reg. 2, schedule
S.94 rep. 28/1992, s.23
S.94, cesser of cert. am. of. 28/1981, s.8 (2) (4)
S. 94(1) substituted S.I. No. 241 of 1977, arts. 2, 7(b)(i)
S.94 (2) am. 14/1980, s.90
  16/1981, s.40
  28/1981, s.8 (3) (4)
S.94 (2) substit. 13/1991, s.75 (5)
S.94 (2), excise duties alt. 15/1983, s.73 (5)
S. 94(3) deleted S.I. No. 241 of 1977, arts. 2, 7(b)(ii)
S.94 (5) deleted S.I. No. 230 of 1980, reg. 2, schedule
S.98 (2) rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
S. 98(5) rep. 31/2010, ss. 123, 125 & sch. 8, pt. 1
S.98 (6) rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
Sch. 1, cesser. of applic. 9/1992, s.4 (b)
Sch. 2 rep. retro. 18/1977, s.54 (1) (a) (c) (i), sch. 2, pt. 1
Sch. 3 rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
Sch. 4, rep. retro. 18/1977, s.54 (1) (a) (c) (i), sch. 2, pt. 1
Sch. 5 rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
Sch. 6 am. S. I. No. 249 of 1973, par. 5
Sch. 7 am. S. I. No. 249 of 1973, par. 6 (1)
Sch. 7, pts. I, II, III (in so far as they relate to unmanufactured tobacco) repealed S.I. No. 307 of 1975, art. 2, schedule, pt. I
Sch. 7, pt. IV repealed S.I. No. 307 of 1975, art. 2, schedule, pt. I
Sch. 10 rep. 31/2010, ss. 123, 125 & sch. 8, pt. 1

SIs made under the Act

SectionSIs made under the Act