Updated to 8 October 2021 (Act No. 32 of 2021 and S.I. No. 516 of 2021)

Finance Act 1961
No. 23 of 1961

Contents

Commencement

SectionCommencement DateCommencement Information
Ss. 1-13 6 April 1961 Commenced as per  s. 41(5)
Ss. 14-41 28 July 1961 Commenced on enactment
Schs. 1-3 28 July 1961 Commenced on enactment

Amendments and other effects

How AffectedAffecting Provision
Ss. 1-13 rep., conseq. provns. 6/1967, ss. 554-557, 559, 560, sch. 19, pt. 2
S.13 (1) (in pt.) rep. 23/1963, s.104 (3), sch. 6, pt. 3
S.13 (4), rep. retro. 23/1963, s.104 (2), sch. 6, pt. 2
S.13 (5) (in pt.) (6) (7) (in pt.) rep. 23/1963, s.104 (3), sch. 6, pt. 3
S.23 (2) (3) appl. 14/1970, s.38 (2)
S.24 (1) (3) (b) am. 22/1965, s.27 (3)
S.24 (3) am. 23/1971, s.41 (5) (6)
S.24 (3) (c) am. 22/1965, s.28
S.26 (1) am. 19/1973, s.54 (1) (4)
S.28 am. 23/1971, s.35
Ss. 29, 30 rep. 31/1999, ss. 160, 163, sch. 3
S.30 am. 9/1992, s.204 (e)
S.31, rep. prosp. 14/1970, s.41 (7)
S.32 rep. 9/1996, s.107 (5)
S.32 (2) am. 15/1962, s.18
Ss. 33-35 rep. 22/1965, s.66 (7), sch. 3, pt. 8
S.36 (4) am. 15/1962, s.19 (2)
S.36 (6) am. 15/1962, s.19 (3)
S. 37 rep. 38/2014, ss. 1(2), (3), 1325(1), sch. 15 pt. 1
S.38 (in pt.) rep., conseq. provns. 6/1967, ss. 554-557, 559, 560, sch. 19, pt. 2
Sch. 2, rates of estate duty. 23/1971, s.31, sch. 2

SIs made under the Act

SectionSIs made under the Act
S. 11 Income Tax (Employments) (Sur-tax) Regulations 1961 (S.I. No. 231 of 1961)
S. 11(5) Income Tax (Employments) (Sur-tax) Regulations 1963 (S.I. No. 156 of 1963)