Updated to 13 September 2020 (Act No. 13 of 2020 and S.I. No. 343 of 2020)

Finance Act 1980*
No. 14 of 1980

Contents

Commencement

SectionCommencement DateCommencement Information
*Commencement information is only included if a commencement order has been made.

Amendments and other effects

How AffectedAffecting 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S. 77(2) repealed 3/2008, s. 76(1) and (2), sch. 3, pt. 1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) 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) 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

SectionSIs made under the Act
S. 75(6) Mechanical Lighters Regulations 1980 (S.I. No. 221 of 1980)

*Commencement information may not be complete

**See also S.I. No. 379 of 2004, regs. 2, 44

***S. 21 : Invalid. Muckley v Attorney General [1985] I.R. 472