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

Finance Act 1931
No. 31 of 1931

Contents

Commencement

SectionCommencement DateCommencement Information
Ss. 1, 2 6 April 1931 Commenced as per s. 38(3)
S. 3 6 April 1930 Commenced as per s. 3(2)
S. 4 6 April 1931 Commenced as per s. 38(3)
Ss. 5-14 30 July 1931 Commenced on enactment
S. 15 7 May 1931 Commenced as per s. 15(2)
Ss. 16-33 30 July 1931 Commenced on enactment
S. 34 1 April 1930 Commenced as per s. 34(2)
Ss. 35-38 30 July 1931 Commenced on enactment
Schs. 1-3 30 July 1931 Commenced on enactment

Amendments and other effects

How AffectedAffecting Provision
Ss. 1-4 rep., conseq. provns. 6/1967, ss. 554-557, 559, 560, sch. 19, pt. 2
S.5, duty term., new duty. I.D. (No. 128) O., 1962
S.5 rep. 2/1999, ss. 106, 109, sch. 3 , pt. 1col. 3
S.6, cesser of duties. 20/1932, s.28
S.7, duty term., new duty. I.D. (No. 128) O., 1962
S.7 (2) rep. 31/1934, s.21, sch. 7, ref. no. 2
Ss. 8, 9, duties term., new duties. I.D. (No. 128) O., 1962
Ss. 17, 18, 20, rep. with saver 5/2002, ss. 80, 81, 83, sch. 3
Ss. 17, 18, new rates of duty. 14/1980, s.77 (4), sch. 7, pt. 4
  15/1983, s.67
S.17, am. of rate of duty payable. 9/1992, s.160 (4), sch. 6, pt. 4
S.18, am. of rate of duty payable 9/1992, s.160 (4), sch. 6, pt. 4
S.18, duty rstrct. 14/1940, s.16
S.18 rstrct. 9/1984, s.76 (7) (c)
S.20 saved. 14/1941, s.18
  22/1972, s.40
  6/1975, s.41
S.20 appl. & saved. 22/1956, s.13
S.21, rates of entertainments duty am. 20/1932, s.25 (5) (6)
S.22 rep. 12/1948, s.16, sch. 3
S.24, rep. prosp. 10/1989, s.49, sch.7, pt. 1
S.25 appl. 28/1935, s.12
  31/1936, s.8 (5)
  18/1937, s.6 (5)
  33/1939, s.2 (5)
S.26 rep. (exc. as to deaths before 8 May, 1941). 14/1941, s.52, sch. 4
S.28 references construed 1/2014, ss. 1(22), 9(2),(3)
S.28 am. 23/1971, s.34
S.28 (3) am. 8/2004, s.81
S.29 am. 19/1960, s.24 (2)
  19/1972, s.27 (2) (4)
  19/1973, s.54 (2) (4)
S.31 rep. 14/1970, s.60, sch. 2
S.32 rep. 31/1999, ss. 160, 163, sch. 3
S.33 rep. 16/1935, s.19
S.34 rep. 24/1984, s.14, sch.
S.34 (1) (b) am. 18/1944, s.19
S.35 rep. prosp. 27/1958, s.5, sch.
Sch. 2 am. 33/1939, s.8 (1)
  14/1941, s.28, sch. 3

SIs made under the Act

SectionSIs made under the Act
S. 25 The Manufacture of Sugar Regulations 1932 (S.I. No. 117 of 1932)
  The Manufacture of Sugar Regulations 1931 (S.I. No. 85 of 1931)