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

Finance Act 1932
No. 20 of 1932

Contents

Commencement

SectionCommencement DateCommencement Information
Ss. 1-10 6 April 1932 Finance Act 1932, s. 53(3)
Ss. 11-53 4 August 1932 Commenced on enactment 
Sch. 1-5 4 August 1932 Commenced on enactment 

Amendments and other effects

How AffectedAffecting Provision
Ss. 1-10 rep., conseq. provns. 6/1967, ss. 554-557, 559, 560, sch. 19, pt. 2
S. 11, duty term., new duty. S.I. No. 163 of 1962
  I.D. (No. 128) O., 1962
S. 12 ext. 52/1933, s. 6, sch. 2, ref. no. 3
S. 12 am. 18/1959, s. 12
Ss. 13, 14, 16-18, duties term., new duties. S.I. No. 163 of 1962
  I.D. (No. 128) O., 1962
S. 19, duty term. 18/1937, s. 12, sch. 5, ref. no. 2
S. 20, rates of duty. 19/1973, s. 49, sch. 7, pt. 1
S. 20, preferential rate. 13/1949, s. 15
S. 20, rebate of duty paid on cert. tobacco. 15/1962, s. 5(4) (5)
S. 20, duty saved. S.I. No. 163 of 1962
  I.D. (No. 128) O., 1962
S. 20, duty varied. 6/1975, s. 38(1)
S. 20(1) (in so far as it relates to unmanufactured tobacco) repealed S.I. No. 307 of 1975, art. 2, schedule, pt. I
S. 20 (1) (in pt.) rep. S. I. No. 307 of 1975, par. 22(1), sch. 6, pt. 1
S. 20 (2), cesser in pt. 15/1933, s. 17(1)
S. 20 (3) am. 31/1934, s. 18
  20/1957, s. 7(5)
S. 20 (3), cesser of rebate. 15/1962, s. 5(4)
Ss. 21-24, duties term., new duties. S.I. No. 163 of 1962
  I.D. (No. 128) O., 1962
S. 23 rep. 2/1999, ss. 106, 109, sch. 3, pt. 1, col. 3
S. 25(2) rep. 15/1946, s. 13(2)
S. 25(3)(b) rep. 18/1959, s. 80, sch. 4, pt. 1
S. 25(5) (6) rep. 12/1948, s. 16, sch. 3
S. 26 am. 15/1946, s. 22
S. 26, additional duty term. 25/1958, s. 18
S. 29, duty term., new duty. S.I. No. 163 of 1962
  I.D. (No. 128) O., 1962
Ss. 31(1), 32, 34(1) am. 15/1933, s. 30, sch. 6, ref. nos. 2-4
S. 35 rep. with trans. provns.* 3/2003, ss. 83, 86, sch. 1
S. 36 rep. 31/1934, s. 21, sch. 7, ref. no. 7
S. 37(1)-(4) rep. 14/1980, s. 94, sch. 8
S. 37(4) references construed S.I. No. 314 of 1972, regs. 2, 3(1)
S. 37(5) repealed S. I. No. 314 of 1974, reg. 3 (2)
  S.I. No. 314 of 1972, regs. 2, 3(2)
S. 37(6) rep. 14/1980, s. 94, sch. 8
S. 38 application restricted S.I. No. 279 of 1982, regs. 2, 5
S. 38 am. 22/1965, s. 17
  S. I. No. 334 of 1972, reg. 11
S. 38  application restricted S. I. No. 279 of 1982, reg. 5
  S. I. No. 440 of 1992, regs. 2, 4
S. 38(2) inserted S.I. No. 334 of 1972, regs. 2, 11
S. 38(3) inserted S.I. No. 334 of 1972, regs. 2, 11
S. 38(4) inserted S.I. No. 334 of 1972, regs. 2, 11
S. 40 appl. 28/1935, ss. 12(3), 13(4)
  31/1936, ss. 8(3), 9(4)
  18/1937, s. 6(3)
  33/1939, ss. 2(3), 3(4)
  15/1946, s. 9(5)
S. 41, rep. 21/1978, s. 52(2), sch. 4, pt. 2
S. 42 rep. 31/1936, s. 27, sch. 5
S. 45 am. 8/1995, s. 95, sch. 5
S. 47 rep. 7/1976, s. 164, sch. 3, pt. 2
S. 49 rep. 22/1942, s. 4(2), sch. 1, pt. 2
  but see s. 38
S. 50 appl. 15/1933, s. 41
  29/1939, s. 7
S. 50 rep. 31/1999, ss. 160, 163, sch. 3
Sch. 3, pt. 1, new duties. 28/1935, s. 20(1), sch. 1, pt. 5

SIs made under the Act

SectionSIs made under the Act
None 

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