Updated to 27 March 2025 (Act No. 1 of 2025 and S.I. No. 95 of 2025)
Finance Act 1980*
No. 14 of 1980
Contents
Commencement
Section | Commencement Date | Commencement Information |
---|---|---|
*Commencement information is only included if a commencement order has been made. |
Amendments and other effects
How Affected | Affecting Provision |
---|---|
Pt. 1 (ss. 1-62) rep., ctnc. of instrs., etc. | 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30 |
S. 21*** | |
S. 39(ICC2)(a) amended | S.I. No. 61 of 1988, regs. 1(2), 2 |
S.64 rep. with trans. provns.** | 3/2003, ss. 83, 86, sch. 1 |
S.64 (1) spent, new rate of duty. | 16/1981, s.31 (1) |
S.65 rep. with trans. provns.** | 3/2003, ss. 83, 86, sch. 1 |
S.67 rep. with trans. provns.** | 3/2003, ss. 83, 86, sch. 1 |
S.68 rep. with trans. provns.** | 3/2003, ss. 83, 86, sch. 1 |
S. 69(3) rstrct. with trans. provns. | S.I. No. 338 of 1987, art. 2 |
S.69 (3) (a) am. | 13/1986, s.69 (1) (2) |
16/1981, s.37 (2) (3) | |
S.69 (3) (a), entitlement to rebate on excise duty under rstrct., prosp. effect | S. I. No. 338 of 1987, art. 2 |
S.70 rep. | 2/1999, ss. 106, 109, sch. 3, pt. 1, col. 3 |
S.70 (2) (3) spent, new rates of duty. | 16/1981, s.35 (1) (2) |
S.70 (4)-(10) spent, new rates of duties. | 15/1983, s.60 (2)-(8) |
S.70 (10) am. | S. I. No. 404 of 1981, par. 4 |
S.70 (10) rstrct. | S. I. No. 126 of 1983, par. 3 |
S.70 (11) am. | 14/1982, s.66 (4) |
S.70 (14) spent, new rate of duty. | 16/1981, s.35 (4) |
S.71 spent, new rate of duty. | 28/1981, s.7 |
S.74 (1) amended | S.I. No. 48 of 1982, arts. 2, 11(1) |
S. I. No. 48 of 1982, par. 11 (1) | |
9/1992, s.160 (3) (a) | |
S.74 (1), am. prosp. | 10/1989, s.47 (3) (a) |
S.74 (1) del. (in pt.). | 13/1993, s.71 (2) |
S.74 (1), rates of duty alt. | 15/1983, s.63 (1) |
S.74 (1) (a) (b) (c) (d) am. | 7/2001, s.240, sch. 5 |
S.75 (2) rstrct. | 10/1990, s.95 |
S.75 (2) (a) am. | 10/1985, s.30 |
S.75 (5) (b)-(d) (6) (a) (8), appl. with mods. | S. I. No. 49 of 1982, par. 9 |
S. 75(5)(b) applied with modifications | S.I. No. 49 of 1982, arts. 2, 9 |
S. 75(5)(c) applied with modifications | S.I. No. 49 of 1982, arts. 2, 9 |
S. 75(5)(d) applied with modifications | S.I. No. 49 of 1982, arts. 2, 9 |
S. 75(6)(a) applied with modifications | S.I. No. 49 of 1982, arts. 2, 9 |
S. 75(8) applied with modifications | S.I. No. 49 of 1982, arts. 2, 9 |
S. 77(2) repealed | 3/2008, s. 76(1) and (2), sch. 3, pt. 1 |
S.77 (5), rep. prosp. | 10/1989, s.50 (1) (3), sch. 7, pt. II |
S.77 (5) spent, new rate of. | 16/1981, s.38 |
S.77 (6) rstrct. | 15/1983, s.68 (2) |
S.78 am. | 14/1982, s.68 |
S. 78(2) application restricted | 45/2021, s. 45(4)(a) |
26/2020, ss. 31(4)(a), 76(9) | |
S.78 (2) am. | 10/1989, s.44 (1) |
7/2001, s.240, sch. 5 | |
S. 78(3) amended in respect of dates after 30 June 1982 | S.I. No. 48 of 1982, arts. 2, 12(1), 12(4) |
S.78 (3)-(5) am. | S. I. No. 48 of 1982, par. 12 |
7/2001, s.240, sch. 5 | |
S.78 (3) (4) (5) am. | 10/1989, s.44 (2) |
S. 78(4) substituted | 44/2022, ss. 49(1), 49(2) |
S. 78(4) application restricted | 45/2021, s. 46 |
S. 78(4) amended in respect of dates after 30 June 1982 | S.I. No. 48 of 1982, arts. 2, 12(2), 12(4) |
S. 78(5) amended in respect of dates after 30 June 1982 | S.I. No. 48 of 1982, arts. 2, 12(3), 12(4) |
S.78 (6) am. | 31/1999, ss. 160, 163, sch. 4 |
S.78 (6), subsec. substit. | 3/2000, s.103 (a) |
S.78 (7), subsec. substit. | 3/2000, s.103 (b) |
Pt. 3 (ss. 80 - 82) (in so far as it is unrepealed) rep. | 31/2010, ss. 123, 125 & sch. 8, pt. 1 |
Ss. 85-87 rep. | 31/1999, ss. 160, 163, sch. 3 |
S. 86 reference to Bord na gCon construed | 15/2019, s. 8(2) |
S. 86 ceased in part | S.I. No. 60 of 1985, arts. 2, 3 |
S.86 cesser. | 10/1985, s.56 (2) |
S.88 (4) (6) am. | 16/1981, s.51 (2) (3) |
S.89 rep. | 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30 |
S.96 (2) (7) rep. | 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30 |
S. 96(4) 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 rate of duty. | 16/1981, s.33 (2), sch. 3 |
Sch. 3 spent, new rate of duty. | 16/1981, s.32 (2), sch. 2 |
Sch. 4 spent, new rate of duty. | 16/1981, s.34 (2) (3), sch. 4 |
Sch. 5 rates amended | S.I. No. 48 of 1982, arts. 2, 7(2), schedule 4 |
Sch. 5 spent, new rate of duty. | S. I. No. 48 of 1982, par. 7, sch. 4 |
Sch. 6 spent, new rate of duty. | 16/1981, s.36, sch. 5 |
Sch. 7, pt. 1, am. of rates of duty payable | 9/1992, s.154 (a), sch. 6, pt. 1 |
Sch. 7, pt. 1, spent, new rates of duty, prosp. effect. | 10/1989, s.43 |
Sch. 7, pts. 2, 3, 4 (in pt.) spent, new rates of duties. | 15/1983, ss. 62, 64, 66 (2) (3) (5) (7), 67, schs. 2, 3 |
Sch. 7, pt. 4, am. prosp. | 10/1989, s.47 (4) (c) |
Sch. 7, pt. 4, partial repeal | 25/2008, s. 57(1), (2) and Schedule 1 |
SIs made under the Act
Section | SIs made under the Act |
---|---|
S. 75(6) | Mechanical Lighters Regulations 1980 (S.I. No. 221 of 1980) |