Updated to 27 March 2025 (Act No. 1 of 2025 and S.I. No. 95 of 2025)
Finance Act 1976*
No. 16 of 1976
Contents
Commencement
| Section | Commencement Date | Commencement Information |
|---|---|---|
| S. 42 | 6 December 1976 | Finance Act, 1976 (Section 42) (Appointed Day) Order 1976 (S.I. No. 279 of 1976), art. 2 |
| Ss. 64-65 | 18 August 1976 | Finance Act, 1976 (Part V) (Commencement Order) 1976 (S.I. No. 185 of 1976), art. 2 |
| S. 66 | 6 April 1977 | Finance Act, 1976 (Part V) (Commencement Order) 1977 (S.I. No. 104 of 1977), art. 2 |
| S. 67 | 18 August 1976 | Finance Act, 1976 (Part V) (Commencement Order) 1976 (S.I. No. 185 of 1976), art. 2 |
| S. 71 | 18 August 1976 | Finance Act, 1976 (Part V) (Commencement Order) 1976 (S.I. No. 185 of 1976), art. 2 |
| Ss. 73-74 | 18 August 1976 | Finance Act, 1976 (Part V) (Commencement Order) 1976 (S.I. No. 185 of 1976), art. 2 |
| Ss. 76-78 | 18 August 1976 | Finance Act, 1976 (Part V) (Commencement Order) 1976 (S.I. No. 185 of 1976), art. 2 |
Amendments and other effects
| How Affected | Affecting Provision |
|---|---|
| Pt. 1 (ss. 1-34) rep., ctnc. of instrs., etc. | 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30 |
| S. 30(4) rate of interest prescribed | S.I. No. 176 of 1990, regs. 2, 3(b) |
| S. 34 applied | S.I. No. 318 of 1982, reg. 5 |
| S.36 rep. with trans. provns.** | 3/2003, ss. 83, 86, sch. 1 |
| S.36 (1) spent, new rate of duty. | 11/1979, s.39 (1) |
| S.36 (2) spent, new rate of drawback. | 18/1977, s.46 |
| S.37 rep. with trans. provns.** | 3/2003, ss. 83, 86, sch. 1 |
| S.39 rep. with trans. provns.** | 3/2003, ss. 83, 86, sch. 1 |
| Ss. 40-43 rep. | 2/1999, ss. 106, 109, sch. 3, pt. 1, col. 3 |
| S. 40 amended | S.I. No. 2 of 1978, arts. 2, 4 |
| S.40 (2) spent, new rates of duty. | 14/1980, s.70 (4) (5) |
| S.40 (3) (4) am. | 14/1980, s.70 (6) (7) |
| S.40 (5) (7) (8) spent, new rates of duties. | 14/1980, s.70 (8)-(10) |
| S. 41(1) modified | S.I. No. 394 of 1992, regs. 1(2), 22(4) |
| S.41 (1) am. | 14/1980, s.70 (12) (14) |
| 14/1982, s.66 (7) | |
| S.41 (1), am in cert. circs. | 8/1995, ss. 99 (3) |
| S.41 (1), applic. ext. | 9/1992, ss. 104 (h), 119 |
| S.41 (1), new rate of duty. | 9/1984, s.73 (9) |
| S.41 (1), new rate of excise duty on gaseous hydrocarbons. | S. I. No. 19 of 1987, par. 5 (9) |
| S.41 (3) repealed | S.I. No. 394 of 1992, regs. 1(2), 31(1) |
| S.42, applic. ext. | 2/1999, s.101 (2) |
| S. 42(1) non-application of | 31/2010, ss. 46, 125 & sch. 3 pt. 2 para 17(3)(a) |
| S.42 (2) amended | S.I. No. 19 of 1987, arts. 2, 5(10) |
| 14/1980, s.70 (15) | |
| 15/1983, s.60 (10) | |
| S. I. No. 19 of 1987, par. 5 (10) | |
| 9/1992, ss. 150 (3) | |
| 9/1996, s.79 (6) | |
| S.42 (4) (a), new rate of duty, prosp. | 10/1989, s.45 (2) |
| S.42 (9) am. | 8/1995, s.95, sch. 5 |
| S. 45 repealed with saver | 18/2015, ss. 1(3), (4), 3(1), 4, 5, sch. 1 pt. 1, item 41 |
| Ss. 47, 48 rep. | 31/1999, ss. 160, 163, sch. 3 |
| Pt. 4(ss. 49 - 63) (in so far as it is unrepealed) rep. | 31/2010, ss. 123, 125 & sch. 8, pt. 1 |
| S. 62 repealed with saver | 25/2008, s. 97 and sch. 4, pars. 2, 5, 6, table, pt. 1 |
| S. 64 references construed | 1/2014, ss. 1(22), 9(2),(3) |
| S. 71 application restricted | 28/1992, s.21 (5) |
| S. 73 application extended | 21/2016, s. 1(2), 25/2010, s. 34(i)(i) (as substituted by 21/2016, s. 1(2), 23) |
| S. 73 fixed charge prescribed for offence under | S.I. No. 136 of 2006, regs.2, 5(b) |
| S.I. No. 135 of 2006, regs.2, 5(b)(iii) | |
| S. 73 (as it applies to 24/1961, s. 103) offences prescribed | S.I. No. 319 of 1996, regs. 2, 4(7) |
| S. 73 (as it relates to 24/1961 S. 103(2)(b), (3)(b)) amount prescribed | S.I. No. 319 of 1996, regs. 2, 6(c) |
| S.73 application restricted | 28/1992, s.21 (5) |
| S. 73 procedure for fixed charge offences | S.I. No. 227 of 2024, regs. 7, 8(f) and sch. 6 part 2 item 1 |
| 25/2010, ss. 1(2), pt. 3 (ss. 34-49) | |
| S. 76 penalties alt. | 13/1993, s. 63 |
| 14/1982, s. 72(1) | |
| S.79 (4) deleted | S.I. No. 230 of 1980, reg. 2, schedule |
| S.80 (4) am. | 18/1977, s.52 (2) |
| S.80 (6) am. | 18/1977, s.52 (3) |
| S.81 (1) rep. | 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30 |
| S.81 (3)(a) rep. | 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30 |
| S.83 (2)(6) rep. | 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30 |
| S.83(5) rep. | 31/2010, ss. 123, 125 & sch. 8 (pt. 1) |
| Sch. 1 rep. | 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30 |
| Sch. 2 spent, new rates of duty. | 11/1979, s.40 (1), sch. 3 |
| Sch. 4, pts. 1, 2 spent, new rates of duty. | 11/1979, s.42, sch. 5 |
| Sch. 5, pt. 1 rep. | 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30 |
| Sch. 5, pt. 2 rep. | 31/2010, ss. 123, 125 & sch. 8, pt. 1 |
SIs made under the Act
| Section | SIs made under the Act |
|---|---|
| S. 30 | Payment of Interest on Overpaid Tax Regulations 1990 (S.I. No. 176 of 1990) |
| S. 42(7) | Gaseous Hydrocarbons in Liquid Form Regulations 1976 (S.I. No. 283 of 1976) |
| S. 64(3) | Finance Act, 1976 (Part V) (Commencement Order) 1976 (S.I. No. 185 of 1976) |
| S. 65 | Road Vehicles (Registration and Licensing) (Amendment) (No.2) Regulations 2008 (S.I. No. 207 of 2008) |
| Road Vehicles (Registration and Licensing) (Amendment) Regulations 2004 (S.I. No. 213 of 2004) | |
| Road Vehicles (Registration and Licensing) (Amendment) Regulations 2003 (S.I. No. 486 of 2003) | |
| Road Vehicles (Registration and Licensing) (Amendment) (No.2) Regulations 2001 (S.I. No. 537 of 2001) | |
| Road Vehicles (Registration and Licensing)(Amendment) Regulations 2001 (S.I. No. 74 of 2001) | |
| Road Vehicles (Registration and Licensing) (Amendment) Regulations 1998 (S.I. No. 208 of 1998) | |
| Road Vehicles (Registration and Licensing) (Amendment) Regulations 1997 (S.I. No. 405 of 1997) | |
| Road Vehicles (Registration and Licensing) (Amendment) Regulations 1995 (S.I. No. 125 of 1995) | |
| Road Vehicles (Registration and Licensing) (Amendment) Regulations 1994 (S.I. No. 277 of 1994) | |
| Road Vehicles (Registration and Licensing) (Amendment) (No. 4) Regulations 1993 (S.I. No. 263 of 1993) | |
| Road Vehicles (Registration and Licensing) (Amendment) (No. 3) Regulations 1993 (S.I. No. 198 of 1993) | |
| Road Vehicles (Registration and Licensing) (Amendment) (No. 2) Regulations 1993 (S.I. No. 126 of 1993) | |
| Road Vehicles (Registration and Licensing) (Amendment) Regulations 1993 (S.I. No. 23 of 1993) | |
| Road Vehicles (Registration and Licensing) (Amendment) Regulations 1992 (S.I. No. 385 of 1992) | |
| Road Vehicles (Registration and Licensing) Regulations 1982 (S.I. No. 311 of 1982) | |
| S. 67 | Road Vehicles (Registration and Licensing) Regulations 1982 (S.I. No. 311 of 1982) |
| S. 74 | Road Traffic Act, 1961 (Section 103) (Offences) (Amendment) Regulations 1985 (S.I. No. 255 of 1985) |
| S. 77 | Road Vehicles (Registration and Licensing) (Amendment) Regulations 1995 (S.I. No. 125 of 1995) |
| Road Vehicles (Registration and Licensing) (Amendment) Regulations 1994 (S.I. No. 277 of 1994) | |
| Road Vehicles (Registration and Licensing) (Amendment) (No. 4) Regulations 1993 (S.I. No. 263 of 1993) | |
| Road Vehicles (Registration and Licensing) (Amendment) (No. 3) Regulations 1993 (S.I. No. 198 of 1993) | |
| Road Vehicles (Registration and Licensing) (Amendment) (No. 2) Regulations 1993 (S.I. No. 126 of 1993) | |
| Road Vehicles (Registration and Licensing) (Amendment) Regulations 1993 (S.I. No. 23 of 1993) | |
| Road Vehicles (Registration and Licensing) (Amendment) Regulations 1992 (S.I. No. 385 of 1992) | |
| Road Vehicles (Registration and Licensing) Regulations 1982 (S.I. No. 311 of 1982) |