Updated to 27 June 2020 (Act No. 2 of 2020 and S.I. No. 236 of 2020)

Finance Act 1994*
No. 13 of 1994

Contents

Commencement

SectionCommencement DateCommencement Information
S. 25(1)(A)(I) 25 July 1994 Finance Act 1994 (Commencement of section 25(1)(a)(i)) Order 1994 (S.I. No. 227 of 1994), art. 2
S. 72 4 March 1996 Finance Act 1994 (Commencement of Chapter I of Part II) (Excise Duty on Cigarettes) Order 1995 (S.I. No. 232 of 1995), art. 2(c)(i)
S. 89(1) 27 October 1995 Finance Act 1994 (Commencement of Section 89(1)) Order 1995 (S.I. No. 279 of 1995), art. 2
Ss. 93, 96(a) 7 July 1995 Finance Act 1994 (Commencement of Sections 93 and 96(a)) Order 1995 (S.I. No. 184 of 1995, art. 2
Pt. II, Chapter I (insofar as it realtes to tobacco products other than cigarettes within the meaning of the Finance (Excise Duty on Tobacco Products) Act 1977 1 October 1996 Finance Act, 1994 (Commencement of Chapter I of Part II) (Excise Duty on Tobacco Products other than Cigarettes) Order 1996 (S.I. No. 302 of 1996)
Pt. II, Chapter I, S. 73 (in respect of cigarettes within the meaning of s. 1 of the Finance (Excise Duty on Tobacco Products) Act 1977 31 August 1995 Finance Act 1994 (Commencement of Chapter I of Part II) (Excise Duty on Cigarettes) Order 1995 (S.I. No. 232 of 1995), art. 2(a)
Pt. II, Chapter I (subject to paragraphs (a) and (c) of Art. 2 of S.I. No. 232 of 1995) 4 September 1995 Finance Act 1994 (Commencement of Chapter I of Part II) (Excise Duty on Cigarettes) Order 1995 (S.I. No. 232 of 1995), art. 2(b)
Pt. II, Chapter I, subsections (1), (4) and, insofar as they relate to subsection (1), subsections (3) and (5) of s. 10A of the Finance Act 1994 4 March 1996 Finance Act 1994 (Commencement of Chapter I of Part II) (Excise Duty on Cigarettes) Order 1995 (S.I. No. 232 of 1995), art. 2(c)(ii)

Amendments and other effects

How AffectedAffecting Provision
Pt. 1 (ss. 1-66) repealed, ctnc. of instrs., etc. 39/1997, ss. 1097, 1098, 1102, 1103, schedule 30
S. 38(1) qualifying period specified S.I. No. 55 of 1996, art. 4(2)
S. 39(1)(a) urban renewal areas designated S.I. No. 55 of 1996, art. 3
S. 77 substituted 8/1995, s. 84
S. 80 amended 7/2001, s. 240, schedule 5
S. 80 repealed with transitional provisions* 3/2003, ss. 83, 86, schedule 1
S. 81 repealed with transitional provisions* 3/2003, ss. 83, 86, schedule 1
S. 82 repealed with transitional provisions* 3/2003, ss. 83, 86, schedule 1
S. 83 repealed with transitional provisions* 3/2003, ss. 83, 86, schedule 1
S. 84(1) excise duty alt. 9/1996, s. 79(2)
S. 84(3) excise duty alt. 9/1996, s. 79(4)
S. 84 repealed 2/1999, ss. 106, 109, schedule 3, pt. 1, col. 3
S. 89(1) substituted 8/1995, s. 113
S. 89 repealed with saver 5/2002, ss. 80, 81, 83, schedule 3
Pt. 3 (ss. 90-101) repealed insofar as it is unrepealed 31/2010, ss. 123, 125, schedule 8, pt. 1
Ss. 102-109 repealed 31/1999, ss. 160, 163, schedule 3
Ss. 107(1), 107(3) amended 8/1995, s. 149(a)
S. 107(2) substituted 2/1999, ss. 148(2), 167(a)
S. 107(3) amended 2/1999, ss. 148(1), 167(b)
S. 107(6) amended 8/1995, ss. 149(b)(i), 149(b)(ii)
Ss. 109(2), 110, repealed with conditions 2/1999, s. 197, schedule 6, col. 3
Ss. 111, 112 repealed 31/1999, ss. 160, 163, schedule 3
S. 112(6)(a) amended 2/1999, ss. 148(1), 148(4), 168(a)(i), 168(a)(ii)
S. 112(6)(b) amended 2/1999, ss. 148(1), 168(b)
S. 112(6) amended 2/1999, ss. 148(1), 168(c)
S. 112(7) amended 22/1997, s. 126
S. 124(4) inserted 7/2001, s. 227
S. 126 amemded 9/1996, ss. 125(1), 125(2)
  22/1997, s. 139
S. 126 substituted 8/1995, s. 161(1), 161(2)
Ss. 126(6), 126(7), 126(8) substituted 22/1997, s. 140
S. 127 amended 7/2001, s. 228
S. 127(1)(c) substituted 9/1996, s. 126(1), 126(2)
S. 134(1) inserted 8/1995, s. 162(1)(a), 162(2)
S. 134(2) amended 22/1997, s. 141
S. 134(2) substituted 8/1995, s. 162(1)(b), 162(2)
Ss. 134(1), 134(2) substituted 3/2000, ss. 148(1)(a), 148(2)
Ss. 134(7), 134(8) substituted 3/1998, s. 127(4)
S. 135(1) amended 8/1995, s. 163(1)(a), 163(2)
  9/1996, s. 127(1)(a), 127(2)
S. 135(1) substituted 3/2000, ss. 148(1)(b)(i), 148(2)
S. 135(2) substituted 8/1995, ss. 163(1)(b), 163(2)
  9/1996, ss. 127(1)(b), 127(2)
S. 135(2), proviso, (ii) (iii) substituted 3/2000, ss. 148(1)(b)(ii), 148(2)
S. 135A inserted 3/2000, ss. 148(1)(c), 148(2)
Ss. 137-140 repealed 7/2001, ss. 225(2), 225(3)
S. 143 amended 7/2001, s. 229
Ss. 146(4A)-146(4C) inserted 9/1996, s. 128
Ss. 146(4B)(a)(i)(I), 146(4B)(a)(i)(II), 146(4C)(b), 146(4C)(c) amended 7/2001, s. 240, schedule 5
Pt. 7, ch. 1 (ss. 149-158) repealed, ctnc. of instrs., etc. 39/1997, ss. 1097, 1098, 1102, 1103, schedule 30
S. 159 repealed 37/2014, s. 99(2), schedule 4
S. 159(4) amended 8/1995, s. 171(2)
S. 159(6) amended 8/1995, s. 171(3)
S. 160 repealed 37/2014, s. 98
S. 160(1) amended 3/2003, s. 168(a)
S. 160(4A) inserted 3/2003, s. 168(b)
S. 161 repealed in part 39/1997, ss. 1097, 1098, 1102, 1103, schedule 30
S. 161(4) repealed 31/1999, ss. 160, 163, schedule 3
S. 162 repealed 39/1997, ss. 1097, 1098, 1102, 1103, schedule 30
S. 163(2) repealed 39/1997, ss. 1097, 1098, 1102, 1103, schedule 30
S. 164 repealed 39/1997, ss. 1097, 1098, 1102, 1103, schedule 30
Ss. 166(2), 166(8) repealed 39/1997, ss. 1097, 1098, 1102, 1103, schedule 30
S. 166(4) repealed 31/2010, ss. 123, 125, schedule 8, pt. 1
S. 166(9) repealed 31/2010, ss. 123, 125, schedule 8, pt. 1
Sch. 1 repealed 39/1997, ss. 1097, 1098, 1102, 1103, schedule 30
Sch. 2 amended S.I. No. 148 of 1997, arts. 2, 3
Sch. 2 repealed 39/1997, ss. 1097, 1098, 1102, 1103, schedule 30
Sch. 2 references construed 44/2015, ss. 5(1), 38(1)
  42/2015, ss. 1(4), 76(3)
  16/2015, ss. 1(2), 57(2), 57(3)
  20/2014, ss. 1(3), 4, 6(2)
  20/2013, ss. 1(5), 26)
  25/1990, s. 9A (see
Sch. 2 item 8 references construed 7/2018, ss. 9, 14(2), 14(4)
Sch. 3 applied with modifications 8/1995, s. 110(2)
Schs. 4, 5 amended 7/2001, s. 240, schedule 5
Sch. 4 amendment of rates of duty payable 5/2002, s. 90, schedule 5
Sch. 6 repealed 31/1999, ss. 160, 163, schedule 3
Sch. 7 repealed 8/1995, ss. 151, 155

SIs made under the Act

SectionSIs made under the Act
S. 32(2) Finance Act 1994 (Section 32) (Exemption of Certain Non-Commercial State-Sponsored Bodies from Certain Tax Provisions) Order 1997 (S.I. No. 148 of 1997)
S. 39 Finance Act 1994 (Designation of Urban Renewal Areas) Order 1996 (S.I. No. 55 of 1996)
  Finance Act 1994 (Designation of Urban Renewal Areas) Order 1995 (S.I. No. 179 of 1995)
S. 107 Stamp Duty (Particulars to be Delivered) Regulations 1995 (S.I. No. 144 of 1995)

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

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