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Updated to 16 April 2025 (Act No. 2 of 2025 and S.I. No. 141 of 2025)

Finance Act 1963*
No. 23 of 1963

Contents

Commencement

SectionCommencement DateCommencement Information

Amendments and other effects

How Affected Affecting Provision
Trans. of functns. under. S. I. No. 83 of 1965
Ss. 1-28 rep., conseq. provns. 6/1967, ss. 554-557, 559, 560, sch. 19, pt. 2
S.29 (2) am. 9/1984, s.79
  7/2001, s.240, sch. 5
S. 29(2) applied with modifications S.I. No. 422 of 1983, regs. 2, 18(2)
S.29 (2) appl. with mod. S. I. No. 422 of 1983, reg. 18 (2)
S.29 (3) am. 7/2001, s.240, sch. 5
S.30 rep. 9/1992, ss. 101, 102, sch. 3, pt 1
S. 31 repealed with saver 18/2015, ss. 1(3), (4), 3(1), 4, 5, sch. 1 pt. 1, item 36
S.33 am. 24/1983, s.8 (1), sch. 4, pt. 1
S.33 rep. 32/1986, ss. 36, 37 (2), sch.
S.33 (1) (2) am. 6/1975, s.44 (2) (4)
  15/1983, s.65 (2) (4)
S. 34(1) repealed with saver 18/2015, ss. 1(3), (4), 3(1), 4, 5, sch. 1 pt. 1, item 36
S. 34(2) repealed with saver 18/2015, ss. 1(3), (4), 3(1), 4, 5, sch. 1 pt. 1, item 36
S. 34(3) repealed with saver 18/2015, ss. 1(3), (4), 3(1), 4, 5, sch. 1 pt. 1, item 36
S.34 (4) am. 18/2015, ss. 1(3), (4), 3(1), 4, 5, sch. 1 pt. 1, item 36
  7/2001, ss. 120 (a), 152, 177
S.34 (4) (c) (d), (5) am.** 15/1983, s.72
S.34 (4) (5) am. 16/1976, s.44
S. 34(5) repealed with saver 18/2015, ss. 1(3), (4), 3(1), 4, 5, sch. 1 pt. 1, item 36
S.34 (5) am. 7/2001, s.177
S. 34 (6) (c) del. 5/2010, ss. 94
S.34 (6) (c), par. ins. 22/1997, s.90
S.34 (6) (c), par. substit. 7/2001, ss. 120 (b), 152
  3/2003, ss. 80, 86
S. 34(7) repealed with saver 18/2015, ss. 1(3), (4), 3(1), 4, 5, sch. 1 pt. 1, item 36
S.34 (8) rep. 11/1964, s.6 (4)
S. 34(9) repealed with saver 18/2015, ss. 1(3), (4), 3(1), 4, 5, sch. 1 pt. 1, item 36
S. 34(10) repealed with saver 18/2015, ss. 1(3), (4), 3(1), 4, 5, sch. 1 pt. 1, item 36
S. 34(11) repealed with saver 18/2015, ss. 1(3), (4), 3(1), 4, 5, sch. 1 pt. 1, item 36
S.37 (1) (i)-(iii) cesser. 17/1966, s.21 (1)
S.38 rep. 7/1976, s.164, sch. 3, pt. 2
S.40 rep. 31/1999, ss. 160, 163, sch. 3
S.41 rep. 22/1972, s.41, sch. 5
  31/1999, ss. 160, 163, sch. 3
S.42, rep. with saving. 22/1965, s.66 (7), sch. 3, pt. 8
S.43 rep. 31/1999, ss. 160, 163, sch. 3
S.44 rep. 14/1970, s.60, sch. 2
S.45 rep. 15/1964, s.33 (3), sch. 5, pt. 3
Ss. 46-66 rep. 22/1972, s.41, sch. 5
Ss. 67-82 (in pt.) rep., conseq. provns. 6/1967, ss. 554-557, 559, 560, sch. 19, pt. 2
Ss. 67-82 rep. 7/1976, s.164, sch. 3, pt. 2
Ss. 83-96 rep., conseq. provns. 6/1967, ss. 554-557, 559, 560, sch. 19, pt. 2
S.97 (4) am. 15/1964, s.29 (2)
S.97 (6) am. 15/1964, s.29 (3)
S.98 rep. (in pt.), conseq. provns. 6/1967, ss. 554-557, 559, 560, sch. 19, pt. 2
S.98 rep. 7/1976, s.164, sch. 3, pt. 2
S.99 rep. (in pt.). 6/1967, ss. 554-557, 559, 560, sch. 19, pt. 2
S.100 rep. 17/1967, s.25 (1), sch. 3, pt. 1
Ss. 101, 102 rep. (in pt.), conseq. provns. 6/1967, ss. 554-557, 559, 560, sch. 19, pt. 2
S.104 (2), effect of repeal by. 21/1969, s.6 (1)
Sch. 1 am. 22/1965, s.38
Sch. 3 rep., conseq. provns. 6/1967, ss. 554-557, 559, 560, sch. 19, pt. 3
Sch. 4 rep. 7/1976, s.164, sch. 3, pt. 2
Sch. 5 (in pt.) rep., conseq. provns. 17/1967, s.25 (1), sch. 3, pt. 1

SIs made under the Act

SectionSIs made under the Act
S. 29 Motor Vehicles (Temporary Importation) Regulations 1970 (S.I. No. 54 of 1970)
  Motor Vehicles (Temporary Importation) Regulations 1967 (S.I. No. 220 of 1967)
  Motor Vehicles (Temporary Importation) Regulations 1965 (S.I. No. 87 of 1965)
S. 31(1) Relief From Customs Duties (Packings) Order 1965 (S.I. No. 223 of 1965)
  Relief From Customs Duties (Professional Equipment) Order 1965 (S.I. No. 144 of 1965)
  Relief From Customs Duties (Fairs Exhibitions and Similar Events) Order 1965 (S.I. No. 143 of 1965)
S. 48(2)(b) Turnover Tax (Exempted Activities) (No. 16) Order 1966 (S.I. No. 271 of 1966)
  Turnover Tax (Exempted Activities) (No. 15) Order 1966 (S.I. No. 218 of 1966)
  Turnover Tax (Exempted Activities) (No. 14) Order 1966 (S.I. No. 190 of 1966)
  Turnover Tax (Exempted Activities) (No. 13) Order 1964 (S.I. No. 144 of 1964)
  Turnover Tax (Exempted Activities) (No. 12) Order 1964 (S.I. No. 71 of 1964)
  Turnover Tax (Exempted Activities) (No. 11) Order 1964 (S.I. No. 1 of 1964)
  Turnover Tax (Exempted Activities) (No. 10) Order 1963 (S.I. No. 208 of 1963)
  Turnover Tax (Exempted Activities) (No. 9) Order 1963 (S.I. No. 207 of 1963)
  Turnover Tax (Exempted Activities) (No. 8) Order 1963 (S.I. No. 206 of 1963)
  Turnover Tax (Exempted Activities) (No. 7) Order 1963 (S.I. No. 205 of 1963)
  Turnover Tax (Exempted Activities) (No. 6) Order 1963 (S.I. No. 204 of 1963)
  Turnover Tax (Exempted Activities) (No. 5) Order 1963 (S.I. No. 203 of 1963)
  Turnover Tax (Exempted Activities) (No. 4) Order 1963 (S.I. No. 202 of 1963)
  Turnover Tax (Exempted Activities) (No. 3) Order 1963 (S.I. No. 165 of 1963)
  Turnover Tax (Exempted Activities) (No. 2) Order 1963 (S.I. No. 164 of 1963)
  Turnover Tax (Exempted Activities) (No. 1) Order 1963 (S.I. No. 163 of 1963)
S. 49(5) Turnover Tax (Appointed Day) Order 1963 (S.I. No. 162 of 1963)
S. 52 Wholesale Tax Regulations 1966 (S.I. No. 195 of 1966)
  Turnover Tax (No. 5) (Dances) Regulations 1966 (S.I. No. 77 of 1966)
  Turnover Tax (No. 4) Regulations 1965 (S.I. No. 166 of 1965)
  Turnover Tax (No. 3) Regulations 1963 (S.I. No. 269 of 1963)
  Turnover Tax (No. 2) Regulations 1963 (S.I. No. 201 of 1963)
  Turnover Tax Regulations 1963 (S.I. No. 157 of 1963)
S. 64(2)(f) Turnover Tax (Exempted Imports) (No. 4) Order 1966 (S.I. No. 215 of 1966)
  Turnover Tax (Exempted Imports) (No. 3) Order 1966 (S.I. No. 189 of 1966)
  Turnover Tax (Exempted Imports) (No. 2) Order 1964 (S.I. No. 9 of 1964)
  Turnover Tax (Exempted Imports) (No. 1) Order 1963 (S.I. No. 216 of 1963)

*Commencement information is only included if a commencement order has been made.**S. 34 (4) (c) (d), (5) am. : Subsection (4) (d) (i) (iii) invalid having regard to the provisions of the Constitution: Curtis V. Attorney General [1985] I.R. 458