Updated to 10 October 2025 (Act No. 10 of 2025 and S.I. No. 474 of 2025)
Finance Act 1985
No. 10 of 1985
Contents
Commencement
| Section | Commencement/Effective Date Where the commencement and effective dates differ, the effective date is shown below.
|
Commencement Information |
|---|---|---|
| Ss. 1- 25 | 6 April 1985 | Commenced as per s. 71(7) |
| Ss. 26-29 | 30 May 1985 | Commenced on enactment |
| S. 30(a) | 31 January 1985 | Commenced as per s. 30(a) |
| S. 30(b) | 1 March 1985 | Commenced as per s. 30(b) |
| Ss. 31, 32 | 30 May 1985 | Commenced on enactment |
| S. 33(1), (2) | 30 May 1985 | Commenced on enactment |
| S. 33(3) | 1 October 1985 | Commenced as per s. 33(3) |
| S. 33(4) | 1 October 1985 | Commenced as per s. 33(4) |
| S. 34(a) | 1 June 1985 | Commenced as per s. 34(a) |
| S. 34(b) | 1 October 1985 | Commenced as per s. 34(b) |
| S. 34(c) | 1 February 1986 | Commenced as per s. 34(c) |
| Ss. 35-40 | 30 May 1985 | Commenced on enactment |
| S. 41 | 1 March 1985 | Commenced as per s. 71(8) |
| S. 42 | 30 May 1985 | Commenced on enactment |
| Ss. 43, 44 | 1 March 1985 | Commenced as per s. 71(8) |
| S. 45 | 30 May 1985 | Commenced on enactment |
| S. 46 | 1 March 1985 | Commenced as per s. 71(8) |
| S. 47 | 30 May 1985 | Commenced on enactment |
| Ss. 48-51 | 1 March 1985 | Commenced as per s. 71(8) |
| S. 52 | 30 May 1985 | Commenced on enactment |
| Ss. 53, 54 | 1 March 1985 | Commenced as per s. 71(8) |
| S. 55 | 30 May 1985 | Commenced on enactment |
| S. 56(1) | 30 May 1985 | Commenced as per s. 56(1) |
| S. 56(2), (3) | 30 May 1985 | Commenced on enactment |
| Ss. 57-71 | 30 May 1985 | Commenced on enactment |
Amendments and other effects
| How Affected | Affecting Provision |
|---|---|
| Pt. 1 (ss. 1-25) rep., ctnc. of instrs., etc. | 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30 |
| S.28 repealed with transitional provisions* | 3/2003, ss. 83, 86, sch. 1 |
| S.29 repealed | 2/1999, ss. 106, 109, sch. 3, pt. 1, col. 3 |
| S. 29(1) rates varied | S.I. No. 3 of 1986, arts. 2, 4(1) |
| S. 29(2) rates varied | S.I. No. 3 of 1986, arts. 2, 4(2) |
| S.31 repealed with saver | 5/2002, ss. 80, 81, 83, sch. 3 |
| S.33 (2) (h) amended | S. I. No. 304 of 1985, art. 2 |
| S.39 repealed | 7/2001, ss. 149-152, sch. 3 |
| Pt. 3 (ss. 41 - 54) (in so far as it is not repealed) repealed | 31/2010, ss. 123, 125 & sch. 8, pt. 1 |
| Ss. 55-57 repealed | 31/1999, ss. 160, 163, sch. 3 |
| S.60 application extended | 13/1991, s.118 |
| 13/1991, s.119 (4) (5) | |
| S.60 (1A) inserted | 10/1989, s.84 |
| S.64(1) construction of references | S.I. No. 158 of 2014, reg. 152 |
| S.63 (1) amended | 12/1988, s.66 |
| S. 66 repealed | 37/2014, s. 99(2), sch. 4 |
| S.66 (4) (6) amended | 13/1986, s.111 (2) (3) |
| S.68 repealed | 34/1996, ss. 14 (1), 17 (2) (3), sch. 3, pt. 1 |
| S.69 repealed | 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30 |
| S.71 (2), (7) repealed | 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30 |
| S. 71(4) repealed | 31/2010, ss. 123, 125 & sch. 8, pt. 1 |
| S.108(1) construction of references | S.I. No. 158 of 2014, reg. 152 |
| Sch. 1 repealed | 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30 |
SIs made under the Act
| Section | SIs made under the Act |
|---|---|
| None |