Updated to 7 October 2019 (Act No. 33 of 2019 and S.I. No. 506 of 2019)

Finance Act 1973*
No. 19 of 1973

Contents

Commencement

SectionCommencement DateCommencement Information
Commencement information is only provided if there is a commencement order

Amendments and other effects

How AffectedAffecting 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

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