Updated to 23 July 2019 (Act No. 33 of 2019 and S.I. No. 428 of 2019)

Finance Act 1986*
No. 13 of 1986

Contents

Commencement

SectionCommencement DateCommencement Information

Amendments and other effects

How AffectedAffecting Provision
Pt. I, chapter V specified day appointed S.I. No. 314 of 1988, art. 2
Pt. 1 (ss. 1-61) rep., ctnc. of instrs., etc. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
S. 41 urban renewal area designated S.I. No. 56 of 1996, art. 3
S. 41 area included S.I. No. 287 of 1994, art. 2
  S.I. No. 286 of 1994, art. 2
  S.I. No. 292 of 1993, art. 2
  S.I. No. 368 of 1992, art. 2
  S.I. No. 315 of 1990, art. 2
  S.I. No. 313 of 1988, art. 2
S. 41 areas included S.I. No. 285 of 1994, art. 2
  S.I. No. 284 of 1994, art. 2
  S.I. No. 246 of 1993, art. 2
  S.I. No. 245 of 1993, art. 2
  S.I. No. 244 of 1993, art. 2
S. 41 definition construed S.I. No. 206 of 1990, art. 2
  S.I. No. 124 of 1988, reg. 2
S. 42, 44, 45 definition construed
  S.I. No. 286 of 1994, art. 3
  S.I. No. 285 of 1994, art. 3
  S.I. No. 284 of 1994, art. 3
S. 42 definition construed S.I. No. 287 of 1994, art. 3
  S.I. No. 292 of 1993, art. 3
  S.I. No. 246 of 1993, art. 3
  S.I. No. 245 of 1993, art. 3
  S.I. No. 244 of 1993, art. 3
  S.I. No. 368 of 1992, art. 3
  S.I. No. 315 of 1990, art. 3
  S.I. No. 206 of 1990, art. 3
  S.I. No. 313 of 1988, art. 3
  S.I. No. 124 of 1988, reg. 3
S. 44 definition construed S.I. No. 292 of 1993, art. 3
  S.I. No. 246 of 1993, art. 3
  S.I. No. 245 of 1993, art. 3
  S.I. No. 244 of 1993, art. 3
  S.I. No. 368 of 1992, art. 3
  S.I. No. 315 of 1990, art. 3
  S.I. No. 206 of 1990, art. 3
  S.I. No. 287 of 1994, art. 3
  S.I. No. 313 of 1988, art. 3
  S.I. No. 124 of 1988, reg. 3
S. 45 definition construed S.I. No. 287 of 1994, art. 3
  S.I. No. 292 of 1993, art. 3
  S.I. No. 246 of 1993, art. 3
  S.I. No. 245 of 1993, art. 3
  S.I. No. 244 of 1993, art. 3
  S.I. No. 368 of 1992, art. 3
  S.I. No. 315 of 1990, art. 3
  S.I. No. 206 of 1990, art. 3
  S.I. No. 313 of 1988, art. 3
  S.I. No. 124 of 1988, reg. 3
S.64 rep. with trans. provns.* 3/2003, ss. 83, 86, sch. 1
S.65 rep. 2/1999, ss. 106, 109, sch. 3, pt. 1, col. 3
S. 65(2) rates amended S.I. No. 19 of 1987, arts. 2, 5(1)
S. 65(3) rates amended S.I. No. 19 of 1987, arts. 2, 5(2)
S.66 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.67(1), spent, new rates of duty, retro. effect. 10/1989, s.35 (1)
S.67(3) rep. 9/1992, ss. 101, 102, sch. 3, pt. 1
S.68 rep. with trans. provns.* 3/2003, ss. 83, 86, sch. 1
S.69 am. S. I. No. 338 of 1987, art. 2
S.69 (3) am. 10/1990, s.90
S.71 rep. 5/2002, ss. 80, 83, sch. 3
Ss. 72, 73 rep. 2/1999, ss. 106, 109, sch. 3, pt. 1, col. 3
S.72 (4) am. 7/2001, s.161
S.73 (2) am. 10/1989, s.45 (5) (a)
S.73 (2A), subsec. ins. 10/1989, s.45 (5) (b)
S.76 (ii), am. of rate of excise duty payable. 9/1992, s.151 (3)
Pt. 3(ss. 79 - 91) (in so far as it is unrepealed) rep. 31/2010, ss. 123, 125 & sch. 8, pt. 1
Ss. 92-99 rep. 31/1999, ss. 160, 163, sch. 3
S.94 (1) (a) am. 39/1997, ss. 1097, 1100, 1102, 1103, sch. 31
S.95 (2), rep. in pt. with conds. 2/1999, s.197, sch. 6, col. 3
S.101 rep. 31/1999, ss. 160, 163, sch. 3
S.102 (b) am. 9/1992, s.225 (1) (2)
S.103 (1), non applic. of. 13/1994, s.125
S.104 (a), substit. retro. 13/1993, s.132 (1) (2)
S.108 (a) am. 7/2001, s.240, sch. 5
S. 111 rep. 37/2014, s. 99(2), sch. 4
S.111 (4) (6), applic. of with mod. 10/1987, s.51 (2) (3)
Ss. 112-116 rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
S.113 appl. 12/1988, s.12 (6)
S.113(1) am. 13/1993, ss. 143, 99
S.115 (1A) (1B), subsecs. ins. 8/1995, s.174
S.115 (1) substit. 8/1995, s.174
S.118 (2) (7) (in pt.), (8) rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
S. 118(4) rep. 31/2010, ss. 123, 125 & sch. 8, pt. 1
S. 118(7)(in so far as it relates to value-added tax) rep. 31/2010, ss. 123, 125 & sch. 8, pt. 1
Sch. 1 rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
Sch. 2 rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
Sch. 3 rep 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
Sch. 4 Pts. III, IV, V, VI, VII areas declared to be designated areas S.I. No. 238 of 1986, art. 2
Sch. 4 rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
Sch. 5 rates amended S.I. No. 19 of 1987, arts. 2, 4(2), schedule
Sch. 7 spent, new rates of duty, retro. effect. 10/1989, s.36 (2), sch. 2
Sch. 8 spent, new rates of duty, retro. effect. 10/1989, s.37 (2), sch. 3

SIs made under the Act

SectionSIs made under the Act
S. 41 Finance Act, 1986 (Custom House Docks Area) (Specified Day) Order 1988 (S.I. No. 314 of 1988)

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

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