Updated to 16 May 2022 (Act No. 8 of 2022 and S.I. No. 235 of 2022)

Finance Act 1990*
No. 10 of 1990

Contents

Commencement

SectionCommencement DateCommencement Information
Ss. 1-87 save as is otherwise expressly provided  6 April 1990 S. 140(8)
S. 97 1 March 1990 S. 140(9)
Ss. 98, 99 1 January 1991 S. 140(9)
S. 101 1 January 1991 S. 140(9)
S. 102 (a)-(c)(i) 1 March 1990 S. 140(9)
S. 102(c)(ii) 1 January 1991 S. 140(9)
S. 103 1 March 1990 S. 140(9)
Ss. 104 1 January 1991 S. 140(9)
S. 106(c) 1 January 1991 S. 140(9)
S. 107(a) 1 March 1990 S. 140(9)
S. 107(b) 1 October 1990 S. 140(9)
S. 107(c) 1 July 1990 S. 140(9)

Amendments and other effects

How AffectedAffecting Provision
Trans. of functns. under. 42/2004, ss. 3 (1), 4, 58, 59 (1) (2) (3), sch. 3
Pt. 1 (ss. 1-87) rep., ctnc. of instrs., etc. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
S.89 appl. 13/1994, s.84 (2)
S.89, appl. with mod. 9/1992, s.150 (2)
  9/1996, s.79 (3)
S.89 (2), excise rates am. 13/1991, s.74 (1)
S.89 rep. 2/1999, ss. 106, 109, sch. 3, pt. 1, col. 3
Pt. 3(ss. 97 - 107)(in so far as it is unrepealed) rep. 31/2010, ss. 123, 125 & sch. 8, pt. 1
Ss. 108-116 rep. 31/1999, ss. 160, 163, sch. 3
S.109, cesser of provisions. 28/1992, s.28 (2) (3)
S.112 (1) (a) (b) constr. 15/1998, ss. 6, 14 (1) (a) (ii)
S.112 (1) (a) (b) substit. 13/1993, s.100 (a)
  15/1998, ss. 6, 12 (b)
S.112 (2), non applic. of retro. 22/1997, s.124
S.112 (3) (a) am. 13/1993, s.100 (b)
  15/1998, ss. 6, 12 (b)
S.112 (3) (a), applic. rstrct. 9/1992, s.213 (3) (b)
S.112 (3) (b) am. 3/1998, s.124 (3) (a)
S.112 (5) am. 39/1997, ss. 1097, 1100, 1102, 1103, sch. 31
S.112 (6) am. 3/1998, s.124 (3) (b)
S.114, appl. mod. 9/1992, s.212 (1) (2) (b)
S.114, s. 2/1999, s.141 (1) (3)
S.117 rep. 8/1995, s.144 (3)
Ss. 118, 120 rep. 31/1999, ss. 160, 163, sch. 3
S.128 rep. 3/2000, s.153 (1) (2)
S.128 (1), subsec. substit. 13/1994, s.145
S.129 (1) am. 39/1997, ss. 1097, 1100, 1102, 1103, sch. 31
S.131 rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
S. 132 rep. 37/2014, s. 99(2), sch. 4
S.132 (4) am. 13/1991, s.123 (2)
S.132 (6) am. 13/1991, s.123 (3)
S.134, delegation of powers of Min. under. 18/1990, ss. 2, 5, sch. 1
S.136 rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
S.137 rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
S.138 rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
S.138 (1) am. 22/1997, ss. 34, 166 (9)
S.140 (2) (8) rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
S. 140(4) rep. 31/2010, ss. 123, 125 & sch. 8, pt. 1
S. 140(9) rep. 31/2010, ss. 123, 125 & sch. 8, pt. 1
Sch. 1 rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
Sch. 2 rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
Sch. 3 rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
Sch. 4 rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
Sch. 5 rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
Sch. 6 rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
Sch. 8 am. 13/1991, s.73 (2) (a) (b), sch. 3, pts. I, II
Sch. 9 rep. 31/1999, ss. 160, 163, sch. 3

SIs made under the Act

SectionSIs made under the Act
None

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