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

Finance Act 1976*
No. 16 of 1976

Contents

Commencement

SectionCommencement DateCommencement Information
S. 42 6 December 1976 Finance Act, 1976 (Section 42) (Appointed Day) Order 1976 (S.I. No. 279 of 1976), art. 2
Ss. 64-65 18 August 1976 Finance Act, 1976 (Part V) (Commencement Order) 1976 (S.I. No. 185 of 1976), art. 2
S. 66 6 April 1977 Finance Act, 1976 (Part V) (Commencement Order) 1977 (S.I. No. 104 of 1977), art. 2
S. 67 18 August 1976 Finance Act, 1976 (Part V) (Commencement Order) 1976 (S.I. No. 185 of 1976), art. 2
S. 71 18 August 1976 Finance Act, 1976 (Part V) (Commencement Order) 1976 (S.I. No. 185 of 1976), art. 2
Ss. 73-74 18 August 1976 Finance Act, 1976 (Part V) (Commencement Order) 1976 (S.I. No. 185 of 1976), art. 2
Ss. 76-78 18 August 1976 Finance Act, 1976 (Part V) (Commencement Order) 1976 (S.I. No. 185 of 1976), art. 2

Amendments and other effects

How AffectedAffecting Provision
Pt. 1 (ss. 1-34) rep., ctnc. of instrs., etc. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
S. 30(4) rate of interest prescribed S.I. No. 176 of 1990, regs. 2, 3(b)
S. 34 applied S.I. No. 318 of 1982, reg. 5
S.36 rep. with trans. provns.** 3/2003, ss. 83, 86, sch. 1
S.36 (1) spent, new rate of duty. 11/1979, s.39 (1)
S.36 (2) spent, new rate of drawback. 18/1977, s.46
S.37 rep. with trans. provns.** 3/2003, ss. 83, 86, sch. 1
S.39 rep. with trans. provns.** 3/2003, ss. 83, 86, sch. 1
Ss. 40-43 rep. 2/1999, ss. 106, 109, sch. 3, pt. 1, col. 3
S. 40 amended S.I. No. 2 of 1978, arts. 2, 4
S.40 (2) spent, new rates of duty. 14/1980, s.70 (4) (5)
S.40 (3) (4) am. 14/1980, s.70 (6) (7)
S.40 (5) (7) (8) spent, new rates of duties. 14/1980, s.70 (8)-(10)
S. 41(1) modified S.I. No. 394 of 1992, regs. 1(2), 22(4)
S.41 (1) am. 14/1980, s.70 (12) (14)
  14/1982, s.66 (7)
S.41 (1), am in cert. circs. 8/1995, ss. 99 (3)
S.41 (1), applic. ext. 9/1992, ss. 104 (h), 119
S.41 (1), new rate of duty. 9/1984, s.73 (9)
S.41 (1), new rate of excise duty on gaseous hydrocarbons. S. I. No. 19 of 1987, par. 5 (9)
S.41 (3) repealed S.I. No. 394 of 1992, regs. 1(2), 31(1)
S.42, applic. ext. 2/1999, s.101 (2)
S. 42(1) non-application of 31/2010, ss. 46, 125 & sch. 3 pt. 2 para 17(3)(a)
S.42 (2) amended S.I. No. 19 of 1987, arts. 2, 5(10)
  14/1980, s.70 (15)
  15/1983, s.60 (10)
  S. I. No. 19 of 1987, par. 5 (10)
  9/1992, ss. 150 (3)
  9/1996, s.79 (6)
S.42 (4) (a), new rate of duty, prosp. 10/1989, s.45 (2)
S.42 (9) am. 8/1995, s.95, sch. 5
S. 45 repealed with saver 18/2015, ss. 1(3), (4), 3(1), 4, 5, sch. 1 pt. 1, item 41
Ss. 47, 48 rep. 31/1999, ss. 160, 163, sch. 3
Pt. 4(ss. 49 - 63) (in so far as it is unrepealed) rep. 31/2010, ss. 123, 125 & sch. 8, pt. 1
S. 62 repealed with saver 25/2008, s. 97 and sch. 4, pars. 2, 5, 6, table, pt. 1
S. 64 references construed 1/2014, ss. 1(22), 9(2),(3)
S. 71 application restricted 28/1992, s.21 (5)
S. 73 application extended 21/2016, s. 1(2), 25/2010, s. 34(i)(i) (as substituted by 21/2016, s. 1(2), 23)
S. 73 fixed charge prescribed for offence under S.I. No. 136 of 2006, regs.2, 5(b)
  S.I. No. 135 of 2006, regs.2, 5(b)(iii)
S. 73 (as it applies to 24/1961, s. 103) offences prescribed S.I. No. 319 of 1996, regs. 2, 4(7)
S. 73 (as it relates to 24/1961 S. 103(2)(b), (3)(b)) amount prescribed S.I. No. 319 of 1996, regs. 2, 6(c)
S.73 application restricted 28/1992, s.21 (5)
S. 73 procedure for fixed charge offences 25/2010, ss. 1(2), pt. 3 (ss. 34-49)
S. 76 penalties alt. 13/1993, s. 63
  14/1982, s. 72(1)
S.79 (4) deleted S.I. No. 230 of 1980, reg. 2, schedule
S.80 (4) am. 18/1977, s.52 (2)
S.80 (6) am. 18/1977, s.52 (3)
S.81 (1) rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
S.81 (3)(a) rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
S.83 (2)(6) rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
S.83(5) rep. 31/2010, ss. 123, 125 & sch. 8 (pt. 1)
Sch. 1 rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
Sch. 2 spent, new rates of duty. 11/1979, s.40 (1), sch. 3
Sch. 4, pts. 1, 2 spent, new rates of duty. 11/1979, s.42, sch. 5
Sch. 5, pt. 1 rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
Sch. 5, pt. 2 rep. 31/2010, ss. 123, 125 & sch. 8, pt. 1

SIs made under the Act

SectionSIs made under the Act
S. 30 Payment of Interest on Overpaid Tax Regulations 1990 (S.I. No. 176 of 1990)
S. 42(7) Gaseous Hydrocarbons in Liquid Form Regulations 1976 (S.I. No. 283 of 1976)
S. 64(3) Finance Act, 1976 (Part V) (Commencement Order) 1976 (S.I. No. 185 of 1976)
S. 65 Road Vehicles (Registration and Licensing) (Amendment) (No.2) Regulations 2008 (S.I. No. 207 of 2008)
  Road Vehicles (Registration and Licensing) (Amendment) Regulations 2004 (S.I. No. 213 of 2004)
  Road Vehicles (Registration and Licensing) (Amendment) Regulations 2003 (S.I. No. 486 of 2003)
  Road Vehicles (Registration and Licensing) (Amendment) (No.2) Regulations 2001 (S.I. No. 537 of 2001)
  Road Vehicles (Registration and Licensing)(Amendment) Regulations 2001  (S.I. No. 74 of 2001)
  Road Vehicles (Registration and Licensing) (Amendment) Regulations 1998 (S.I. No. 208 of 1998)
  Road Vehicles (Registration and Licensing) (Amendment) Regulations 1997 (S.I. No. 405 of 1997)
  Road Vehicles (Registration and Licensing) (Amendment) Regulations 1995 (S.I. No. 125 of 1995
  Road Vehicles (Registration and Licensing) (Amendment) Regulations 1994 (S.I. No. 277 of 1994)
  Road Vehicles (Registration and Licensing) (Amendment) (No. 4) Regulations 1993 (S.I. No. 263 of 1993)
  Road Vehicles (Registration and Licensing) (Amendment) (No. 3) Regulations 1993 (S.I. No. 198 of 1993)
  Road Vehicles (Registration and Licensing) (Amendment) (No. 2) Regulations 1993 (S.I. No. 126 of 1993)
  Road Vehicles (Registration and Licensing) (Amendment) Regulations 1993 (S.I. No. 23 of 1993)
  Road Vehicles (Registration and Licensing) (Amendment) Regulations 1992 (S.I. No. 385 of 1992)
  Road Vehicles (Registration and Licensing) Regulations 1982 (S.I. No. 311 of 1982)
S. 67 Road Vehicles (Registration and Licensing) Regulations 1982 (S.I. No. 311 of 1982)
S. 74 Road Traffic Act, 1961 (Section 103) (Offences) (Amendment) Regulations 1985 (S.I. No. 255 of 1985)
S. 77 Road Vehicles (Registration and Licensing) (Amendment) Regulations 1995 (S.I. No. 125 of 1995
  Road Vehicles (Registration and Licensing) (Amendment) Regulations 1994 (S.I. No. 277 of 1994)
  Road Vehicles (Registration and Licensing) (Amendment) (No. 4) Regulations 1993 (S.I. No. 263 of 1993)
  Road Vehicles (Registration and Licensing) (Amendment) (No. 3) Regulations 1993 (S.I. No. 198 of 1993)
  Road Vehicles (Registration and Licensing) (Amendment) (No. 2) Regulations 1993 (S.I. No. 126 of 1993)
  Road Vehicles (Registration and Licensing) (Amendment) Regulations 1993 (S.I. No. 23 of 1993)
  Road Vehicles (Registration and Licensing) (Amendment) Regulations 1992 (S.I. No. 385 of 1992)
  Road Vehicles (Registration and Licensing) Regulations 1982 (S.I. No. 311 of 1982)

*Commencement information is only provided where a Commencement Order has been made

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