Updated to 9 July 2024 (Act No. 22 of 2024 and S.I. No. of 351 of 2024)

Finance Act 1951
No. 15 of 1951

Contents

Commencement

SectionCommencement DateCommencement Information
Ss. 1-6 6 April 1951 S. 25(5)
Ss. 7-13 11 July 1951 Commenced on enactment
S. 14 2 May 1951 S. 14(7)
Ss. 15-16 11 July 1951 Commenced on enactment
S. 17 1 August 1951 S. 17(3)
S. 18 1 August 1951 S. 18(3)
S. 19 11 July 1951 Commenced on enactment
S. 20 1 August 1951 S. 20(2)
Ss. 21-22 11 July 1951 Commenced on enactment
S. 23 2 May 1951 S. 23(2)
Ss. 24-25 11 July 1951 Commenced on enactment
Schedule 11 July 1951 Commenced on enactment

Amendments and other effects

How AffectedAffecting Provision
Ss. 1-6 rep., conseq. provns. 6/1967, ss. 554-557, 559, 560, sch. 19, pt. 2
Ss. 7 (1), 8 (1), duties term., new duties. I.D. (No. 128), O., 1962
Ss. 7-9 rep. 2/1999, ss. 106, 109, sch. 3, pt. 1., col 3
S.10 rep. 22/1954, s.29, sch. 3
S.11 rep. with trans. provns.* 3/2003, ss. 83, 86, sch. 1
S.12 (2) am. 15/1964, s.22 (1) (3)
S.12 (2) appl. 19/1973, s.60 (2)
S.14 (1) (6) rep. 19/1960, s.42 (2), sch. 4, pt. 2
Ss. 15, 16 rep., conseq. provns. 6/1967, ss. 554-557, 559, 560, sch. 19, pt. 2
Ss. 17-20 rep. 14/1970, s.60, sch. 2
S.22 am. 14/1952, s.23 (2) (3)
Sch. 1 superseded. 19/1960, s.23, sch. 2

SIs made under the Act

SectionSIs made under the Act
S. 15 Double Taxation Relief (Air or Sea Transport) (Swiss Federal Council) Order, 1959 (S.I. No. 211 of 1959)
  Double Taxation Relief (Sea Or Air Transport) (Union of South Africa) Order, 1959 (S.I. No. 210 of 1959)
  Double Taxation Relief (Sea Or Air Transport) (Kingdom of Sweden) Order, 1955 (S.I. No. 99 of 1955)
  Double Taxation Relief (Sea Or Air Transport) (Kingdom of Norway) Order, 1955 (S.I. No. 98 of 1955)
  Double Taxation Relief (Sea Or Air Transport, (Kingdom of Denmark) Order, 1955 (S.I. No. 97 of 1955)

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