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Updated to 11 December 2024 (Act No. 48 of 2024 and S.I. No. 697 of 2024)

Finance Act 1987*
No. 10 of 1987

Contents

Commencement

SectionCommencement DateCommencement Information
*Commencement information is only provided where a Commencement Order has been made

Amendments and other effects

How AffectedAffecting Provision
Pt. 1 (ss. 1-35) rep., ctnc. of instrs., etc. 39/1997, ss. 1097, 1098, 1101, 1102, 1103, sch. 30, sch. 32, par. 22 (3)
S. 27 ctnc. of instrs. 7/1997, ss. 2, 9(7)
S.35 saved. 39/1997, ss. 1097, 1101, 1102, 1103, sch. 32, par. 22
  21/1998, ss. 1 (2), 17 (2) (b)
S.35, s. 9/1996, ss. 31 (1) (2) (3), 143 (8)
S.35, subsecs. ins. 13/1994, s.20 (1) (b) (c) (d)
S.35 (1) am. 9/1992, s.58
  13/1993, s.48 (a) (i)-(iii)
  13/1994, s.20 (1) (2) (a)
  22/1997, ss. 30 (1) (a) (2) (a), 166 (9)
S.35 (1), am. retro. 10/1989, ss. 28 (a), 100 (8)
S.35 (1) (a) (b) substit. 13/1993, s.48 (a) (iv)
S.35 (1A) (b) (i) am. 8/1995, ss. 36 (1) (a) (i) (2) (a), 179 (9)
S.35 (1A) (b) (ii) am. 8/1995, ss. 36 (1) (a) (ii) (2) (a), 179 (9)
S.35 (2) am. 13/1993, s.48 (b)
S.35 (2) (a) (i), prov. ins. 22/1997, ss. 30 (1) (b) (i) (2), 166 (9)
S.35 (2) (b) am. 22/1997, ss. 30 (1) (b) (ii) (2), 166 (9)
S.35 (3) am. 13/1993, s.48 (c)
S.35 (3), subsec. substit. prosp. effect. 10/1989, s.28 (b)
S.35 (3A)-(3F) ins. 13/1993, s.48 (d)
S.35 (4B), subsec. substit. 8/1995, s.36 (1) (b) (2) (b), 179 (9)
S.35 (4) am. 13/1993, s.48 (e) (i) (ii)
  22/1997, ss. 30 (1) (c) (2), 166 (9)
S.35 (4), constr. of refs. am. 9/1996, ss. 31 (2) (a), 143 (8)
S.35 (5) substit. 13/1993, s.48 (f)
S.35 (5) (c) am. 8/1995, ss. 36 (1) (c) (2) (c), 179 (9)
S.35 (6) am. 13/1993, s.48 (g)
S.35 (7), constr. of refs. 9/1996, ss. 31 (2) (b), 143 (8)
S.35 (7) (aa), par. ins. 13/1993, s.48 (h) (i)
S.35 (7) (bb), ins. retro. 10/1989, ss. 28 (c), 100 (8)
S.35 (7) (b) (bb) substit. 13/1993, s.48 (h) (ii)
S.35 (9) (10), subsecs. ins. 13/1993, s.48 (i)
S.35 (22) rep. 22/1997, ss. 59, 146, 166 (9), sch. 9, pt. 2
S.36 repealed S.I. No. 394 of 1992, regs. 1(2), 31(1)
  2/1999, ss. 106, 109, sch. 3, pt. 1, col. 3
Pt. 3(ss. 38 - 47) (in so far as it is unrepealed) rep. 31/2010, ss. 123, 125 & sch. 8, pt. 1
Ss. 48 and 49 rep. 31/1999, ss. 60, 163, sch. 3
S. 51 rep. 37/2014, s. 99(2), sch. 4
S.51 (4) (6) am. 12/1988, s.67 (2) (3)
S.52 rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
S.53 am. 8/1995, s.95, sch. 5
S.55 (2) (7) rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
S. 55(4) rep. 31/2010, ss. 123, 125 & sch. 8, pt. 1
S. 55(8) rep. 31/2010, ss. 123, 125 & sch. 8, pt. 1

SIs made under the Act

SectionSIs made under the Act
S. 27 Finance Act, 1987 (Designation of Urban Renewal Areas) Order, 1996 (S.I. No. 56 of 1996)
  Finance Act 1987 (Designation of Urban Renewal Areas) (No. 4) Order 1994 (S.I. No. 287 of 1994)
  Finance Act 1987 (Designation of Urban Renewal Areas) (No. 3) Order 1994 (S.I. No. 286 of 1994)
  Finance Act 1987 (Designation of Urban Renewal Areas) (No. 2) Order 1994 (S.I. No. 285 of 1994)
  Finance Act 1987 (Designation of Urban Renewal Areas) Order 1994 (S.I. No. 284 of 1994)
  Finance Act 1987 (Designation of Urban Renewal Areas) (No. 4) Order 1993 (S.I. No. 292 of 1993)
  Finance Act, 1987 (Designation of Urban Renewal Areas) (No. 3) Order 1993 (S.I. No. 246 of 1993)
  Finance Act, 1987 (Designation of Urban Renewal Areas) (No. 2) Order 1993 (S.I. No. 245 of 1993)
  Finance Act, 1987 (Designation of Urban Renewal Areas) Order 1993 (S.I. No. 244 of 1993)
  Finance Act 1987 (Designation of Urban Renewal Areas) Order 1992 (S.I. No. 368 of 1992)
  Finance Act 1987 (Designation of Urban Renewal Areas) (No. 2) Order 1990 (S.I. No. 315 of 1990)
  Finance Act 1987 (Designation of Urban Renewal Areas) Order 1990 (S.I. No. 206 of 1990)
  Finance Act, 1987 (Designation of Urban Renewal Areas) (No. 2) Order 1988 (S.I. No. 313 of 1988)
  Finance Act, 1987 (Designation of Urban Renewal Areas) Order 1988 (S.I. No. 124 of 1988)