Updated to 28 November 2021 (Act No. 33 of 2021 and S.I. No. 642 of 2021)

Finance Act 1925
No. 28 of 1925

Contents

Commencement

SectionCommencement DateCommencement Information
Ss. 1-15 6 April 1925 Commenced as per s. 50(3)
Ss. 16-50 1 April 1925 Commenced as per s. 50(3)
Sch. 1-3 1 April 1925 Commenced as per s. 50(3)

Amendments and other effects

How AffectedAffecting Provision
Ss. 1-15 rep., conseq. provns. 6/1967, ss. 554-557, 559, 560, sch. 19, pt. 2
S.16 (2) (e) rep. 11/1928, s.35, sch. 3
Ss. 16-18, duties term., new duties. I.D. (No. 128) O., 1962
Ss. 19, 20 rep. 11/1928, s.35, sch. 3
Ss. 21, 26, duties term., new duties. I.D. (No. 128) O., 1962
S.28, duty on cider and perry abolished. 35/1926, s.6
S.29 rep. 20/1932, s.52, sch. 5
Ss. 37-39, rep. with conseq. provn. 32/1986, ss. 3 (4), 36, 37 (2), sch.
S.37, penalty incd. 14/1941, s.26
S.37, power to mitigate penalty. 35/1926, s.41 (2)
S.37 (1) am. 6/1975, s.44 (1) (4)
S.37 (1), excise duty rate incd. 15/1983, s.65 (1) (4)
S.37 (3) am. 24/1983, s.8 (1), sch. 4, pt. 1
S.37 (4), new provn. 15/1983, s.65 (3) (4)
S.37 (4) (in pt.) rep. 18/1927, s.18
  And see 6/1975, s.44 (3)
S.37 (5) am. 24/1983, s.8 (1), sch. 4, pt. 1
S.38 am. 23/1963, s.33 (3)
S. 40 repealed 3/2008, s. 76(1) and (2), sch. 3, pt. 1
S.40, duty altered. 13/1949, s.10, sch. 1
S.40 rstrct. 15/1964, s.18 (4)
S. 41 repealed 3/2008, s. 76(1) and (2), sch. 3, pt. 1
S.41 am. 23/1971, s.52
S.41 (1), new rate of duty. 10/1989, s.46 (1)
  9/1992, s.159 (1)
  11/2007, s. 67(2) and (4)
S.41 (3), new rate of duty. 10/1989, s.46 (2)
  9/1992, s.159 (2)
  11/2007, s. 67(3) and (4)
S.42, cesser, prosp. 1/1980, s.69 (3) (4)
S. 43 repealed 3/2008, s. 76(1) and (2), sch. 3, pt. 1
S.43 rstrct. 15/1964, s.18 (4)
S.43 appl. 14/1959, ss. 159 (1), 160 (1)
S. 44 repealed with saver 18/2015, ss. 1(3), (4), 3(1), 4, 5, sch. 1 pt. 1, item 24
S.45 rstrct. 35/1926, s.30 (3)
  14/1942, s.15
S.45 (2) appl. 14/1941, s.35 (1)
S.46 rep. 15/1933, s.46
S.47 rep. 3/1998, s.125, sch. 8
S.48, rep. with conds. 2/1999, s.197, sch. 6, col. 3
Sch. 1, pt. 3 appl. 11/1928, s.21
  28/1935, s.12 (4)
  31/1936, s.8 (4)
  18/1937, s.6 (4)
  33/1939, s.2 (4)
  15/1946, s.9 (2)

SIs made under the Act

SectionSIs made under the Act
None