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

Finance Act 1954
No. 22 of 1954

Contents

Commencement

SectionCommencement DateCommencement Information
Ss. 1-9 6 April 1954 S. 31(5)
S. 10(1) 13 July 1954 Commenced on enactment
S. 10(2) 6 April 1954 S. 31(5)
Ss. 13-24 13 July 1954 Commenced on enactment
S. 25 1 August 1954 S. 25(3)
S. 26 1 August 1954 S. 26(3)
Ss. 27-31 13 July 1954 Commenced on enactment
Schs. 1-3 13 July 1954 Commenced on enactment

Amendments and other effects

How AffectedAffecting Provision
Ss. 1-12 rep., conseq. provns. 6/1967, ss. 554-557, 559, 560, sch. 19, pt. 2
S.13, duty term., new duty. I.D. (No. 128) O., 1962
S.16 appl. & mod. 22/1956, s.15 (3) (4)
S.16 (2) am. 19/1960, s.11
S.16 (3) rstrct. 22/1956, s.15 (3)
S.16 (5) am. 18/1959, s.18
  19/1960, s.11
  23/1961, s.15
S.16 (6) am. 18/1959, s.18
S.22 appl. 9/1976, s.45
S.22, appl. with ness. mods. 1/2003, s.56
S.23 rep. 31/1999, ss. 160, 163, sch. 3
Ss. 24-27 rep. 14/1970, s.60, sch. 2
S.28 (4) am. 13/1955, s.18 (1) (2)
S.28 (6) am. 13/1955, s.18 (1) (3)

SIs made under the Act

SectionSIs made under the Act
s. 55(2) Death Duties (Payment in Stock of the 7½% Funding Loan, 1974) Regulations, 1971 (S.I. No. 167 of 1971)
  Death Duties (Payment in Stock of the 7¾% Funding Loan, 1973) Regulations, 1971 (S.I. No. 164 of 1971)
  Death Duties (Payment in Stock of the 8% Exchequer Stock, 1972) Regulations, 1971 (S.I. No. 126 of 1971)
  Death Duties (Payment in Stock of the 9¾% National Loan, 1984-1989) Regulations, 1971 (S.I. No. 125 of 1971)
  Death Duties (Payment in Stock of the 8¾% Conversion Stock, 1976) Regulations, 1971 (S.I. No. 124 of 1971)
  Death Duties (Payment in Stock of the 8½% Conversion Stock, 1973) Regulations, 1970 (S.I. No. 125 of 1970)
  Death Duties (Payment in Stock of the 9¼% National Loan, 1989-1994) Regulations, 1970 (S.I. No. 25 of 1970)
  Death Duties (Payment in Stock of the 8¼% Conversion Stock, 1970) Regulations, 1970 (S.I. No. 14 of 1970)
  Death Duties (Payment in Stock of the 8½% Conversion Stock, 1972) Regulations, 1970 (S.I. No. 13 of 1970)
  Death Duties (Payment in Stock of the 8½% Conversion Stock, 1971) Regulations, 1970 (S.I. No. 12 of 1970)
  Death Duties (Payment in Stock of 7½% Development Stock, 1988-1993) Regulations, 1968 (S.I. No. 287 of 1968)
  Death Duties (Payment in Stock of the 7% Exchequer Stock, 1975) Regulations, 1968 (S.I. No. 236 of 1968)
  Death Duties (Payment in Stock of the 6½% Exchequer Stock, 1971) Regulations, 1968 (S.I. No. 137 of 1968)
  Death Duties (Payment in Stock of the 7½% Exchequer Stock, 1973) Regulations, 1968 (S.I. No. 29 of 1968)
  Death Duties (Payment in Stock of the 6½% Exchequer Stock, 2000-2005) Regulations, 1967 (S.I. No. 309 of 1967)
  Death Duties (Payment in Stock of the 7% National Loan, 1987-1992) Regulations, 1967 (S.I. No. 304 of 1967)
  Death Duties (Payment in Stock of the 7½% National Loan, 1981-1986) Regulations, 1967 (S.I. No. 5 of 1967)
  Death Duties (Payment in Stock of the 6¾% National Loan, 1986-1991) Regulations, 1966 (S.I. No. 82 of 1966)
  Death Duties (Payment in Stock of the 6% Exchequer Loan, 1985-1990) Regulations, 1965 (S.I. No. 62 of 1965)
  Death Duties (Payment in Stock of the 5¾% Exchequer Stock, 1984-1989) Regulations, 1964 (S.I. No. 21 of 1964)
  Death Duties (Payment in Stock of the 4½% Exchequer Stock, 1968) Regulations, 1964 (S.I. No. 20 of 1964)
  Death Duties (Payment in Stock of the 5¾% National Loan, 1982-1987) Regulations, 1963 (S.I. No. 45 of 1963)
  Death Duties (Payment in Stock of the 6% Exchequer Stock, 1980-1985) Regulations, 1961 (S.I. No. 25 of 1961)
  Death Duties (Payment in Stock of the 5¼% National Development Loan, 1979-1984) Regulations, 1960 (S.I. No. 87 of 1960)
  Death Duties (Payment in Stock of the 5½% Exchequer Stock, 1971-74) Regulations, 1959 (S.I. No. 74 of 1959)
  Death Duties (Payment in Stock of the 6% National Loan, 1967) Regulations, 1958 (S.I. No. 108 of 1958)
  Death Duties (Payment in Stock of the 5½% National Loan, 1966) Regulations, 1957 (S.I. No. 38 of 1957)
  Death Duties (Payment in Bonds of the 5% National Savings Bonds, 1971/81) Regulations, 1956 (S.I. No. 155 of 1956)
  Death Duties (Payment in Stock of the 4¼% National Loan, 1975/80) Regulations, 1955 (S.I. No. 7 of 1955)
  Death Duties (Payment in Stock of the 4½% National Loan, 1973/78) Regulations, 1954 (S.I. No. 146 of 1954)