Updated to 5 April 2024 (Act No. 9 of 2024 and S.I. No. 141 of 2024)

Finance Act 1995*
No. 8 of 1995

Contents

Commencement

SectionCommencement DateCommencement Information
Pt. II, Chap. V 1 January 1996 Finance Act 1995 (Commencement of Chapter V of Part II) (Appeals in Relation to Excise Duty) Order 1995 (S.I. No. 356 of 1995)
S. 134(1) 1 September 1996 Finance Act (Section 134(1)) (Commencement) Order 1996 (S.I. No. 231 of 1996)

Amendments and other effects

How AffectedAffecting Provision
Transfer of functions under 42/2004, ss. 3(1), 4, 58, 59(1), 59(2), 59(3), schedule 3
Pt. 1 (ss. 1-76) repealed, ctnc. of instrs., etc. 39/1997, ss. 1097, 1098, 1102, 1103, schedule 30
Ss. 85, 86, 86A, 87, 87A, 87B repealed 7/2001, ss. 149-152, schedule 3
S. 85 amended 2/1999, s. 113(1)(a), 113(2)
Ss. 86(1)(b), 86(4)(a) amended 2/1999, s. 113(1)(b), 113(2)
S. 86A inserted 2/1999, s. 113(1)(c), 113(2)
S. 87A inserted 22/1997, s. 92
S. 87B inserted 2/1999, s. 113(1)(d), 113(2)
S. 87A(3)(b) amended 3/1998, s. 100
Ss. 88-94 repealed 7/2001, ss. 149-152, schedule 3
S. 89(1A) inserted 22/1997, s. 91
S. 93(1) amended with saving 15/2002, ss. 1(2), 14, schedule 2, pt. 2
S. 94(1) amended 22/1997, s. 93
Ss. 99, 116 repealed 2/1999, ss. 106, 109, schedule 3, pt. 1, col. 3
Ss. 103-107 repealed 7/2001, ss. 149-152, schedule 3
S. 103 amended 39/1997, ss. 1097, 1100, 1102, 1103, schedule 31
S. 104(2A) inserted 3/2000, s. 98(a)
S. 104(3) amended 3/2000, s. 98(b)
Ss. 104(4)(c), 104(4)(d) substituted 3/2000, s.98 (c)
S. 105(3) substituted 2/1999, s.114
S. 105(3) amended 39/1997, ss. 1097, 1100, 1102, 1103, schedule 31
S. 111 amended 7/2001, s. 240, schedule 5
S. 113 repealed with saver 5/2002, ss. 80, 81, 83, schedule 3
S. 116 application extended 2/1999, s. 101(2)
S. 116(2) rate of duty modified 9/1996, s. 79(5)
  7/2001, s. 155(3), schedule 4
Pt. 3 (ss. 118-141) repealed insofar as it is unrepealed 31/2010, ss. 123, 125, schedule 8, pt. 1
S. 135B repayments prescribed S.I. No. 154 of 1995, reg. 4
Ss. 142-150 repealed 31/1999, ss. 160, 163, schedule 3
S. 144(2) substituted 9/1996, s. 116
S. 150(1) amended 9/1996, ss. 111(a)(i), 111(a)(ii), 111(a)(iii)
  2/1999, s. 144
S. 150(2) substituted 9/1996, s. 111(b)
S. 164(2)(a) substituted 9/1996, ss. 129(1)(a), 129(2)
S. 164(2A) inserted 9/1996, ss. 129(1)(b), 129(2)
Pt. 7, ch. 1 (ss. 167-170) repealed 39/1997, ss. 1097, 1098, 1102, 1103, schedule 30
S. 171 repealed 37/2014, s. 99(2), schedule 4
Ss. 172-177 repealed 39/1997, ss. 1097, 1098,1102, 1103, schedule 30
S. 177(4) amended 9/1996, ss. 132, 143(8), schedule 5, pt. 1, paras. 19, 20
Ss. 179(2), 179(8), 179(9) repealed 39/1997, ss. 1097, 1098, 1102, 1103, schedule 30
S. 179(4) repealed 31/2010, ss. 123, 125, schedule 8, pt. 1
S. 179(10) repealed 31/2010, ss. 123, 125, schedule 8, pt. 1
Sch. 1 repealed 39/1997, ss. 1097, 1098,1102, 1103, schedule 30
Sch. 2 repealed 39/1997, ss. 1097, 1098,1102, 1103, schedule 30
Sch. 3 repealed 39/1997, ss. 1097, 1098, 1102, 1103, schedule 30
Sch. 4 repealed 39/1997, ss. 1097, 1098, 1102, 1103, schedule 30

SIs made under the Act

SectionSIs made under the Act
Warning: this list may not be complete; it is currently being checked and will be updated as soon as possible.

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