Contents

• Commencement
• Amendments and other effects
• SIs made under the Act

Commencement

Section	Commencement Date	Commencement Information
S. 25(1)(A)(I)	25 July 1994	Finance Act 1994 (Commencement of section 25(1)(a)(i)) Order 1994 (S.I. No. 227 of 1994), art. 2
S. 72	4 March 1996	Finance Act 1994 (Commencement of Chapter I of Part II) (Excise Duty on Cigarettes) Order 1995 (S.I. No. 232 of 1995), art. 2(c)(i)
S. 89(1)	27 October 1995	Finance Act 1994 (Commencement of Section 89(1)) Order 1995 (S.I. No. 279 of 1995), art. 2
Ss. 93, 96(a)	7 July 1995	Finance Act 1994 (Commencement of Sections 93 and 96(a)) Order 1995 (S.I. No. 184 of 1995, art. 2
Pt. II, Chapter I (insofar as it realtes to tobacco products other than cigarettes within the meaning of the Finance (Excise Duty on Tobacco Products) Act 1977	1 October 1996	Finance Act, 1994 (Commencement of Chapter I of Part II) (Excise Duty on Tobacco Products other than Cigarettes) Order 1996 (S.I. No. 302 of 1996)
Pt. II, Chapter I, S. 73 (in respect of cigarettes within the meaning of s. 1 of the Finance (Excise Duty on Tobacco Products) Act 1977	31 August 1995	Finance Act 1994 (Commencement of Chapter I of Part II) (Excise Duty on Cigarettes) Order 1995 (S.I. No. 232 of 1995), art. 2(a)
Pt. II, Chapter I (subject to paragraphs (a) and (c) of Art. 2 of S.I. No. 232 of 1995)	4 September 1995	Finance Act 1994 (Commencement of Chapter I of Part II) (Excise Duty on Cigarettes) Order 1995 (S.I. No. 232 of 1995), art. 2(b)
Pt. II, Chapter I, subsections (1), (4) and, insofar as they relate to subsection (1), subsections (3) and (5) of s. 10A of the Finance Act 1994	4 March 1996	Finance Act 1994 (Commencement of Chapter I of Part II) (Excise Duty on Cigarettes) Order 1995 (S.I. No. 232 of 1995), art. 2(c)(ii)

Amendments and other effects

How Affected	Affecting Provision
Pt. 1 (ss. 1-66) repealed, ctnc. of instrs., etc.	39/1997, ss. 1097, 1098, 1102, 1103, schedule 30
S. 38(1) qualifying period specified	S.I. No. 55 of 1996, art. 4(2)
S. 39(1)(a) urban renewal areas designated	S.I. No. 55 of 1996, art. 3
S. 77 substituted	8/1995, s. 84
S. 80 amended	7/2001, s. 240, schedule 5
S. 80 repealed with transitional provisions*	3/2003, ss. 83, 86, schedule 1
S. 81 repealed with transitional provisions*	3/2003, ss. 83, 86, schedule 1
S. 82 repealed with transitional provisions*	3/2003, ss. 83, 86, schedule 1
S. 83 repealed with transitional provisions*	3/2003, ss. 83, 86, schedule 1
S. 84(1) excise duty alt.	9/1996, s. 79(2)
S. 84(3) excise duty alt.	9/1996, s. 79(4)
S. 84 repealed	2/1999, ss. 106, 109, schedule 3, pt. 1, col. 3
S. 89(1) substituted	8/1995, s. 113
S. 89 repealed with saver	5/2002, ss. 80, 81, 83, schedule 3
Pt. 3 (ss. 90-101) repealed insofar as it is unrepealed	31/2010, ss. 123, 125, schedule 8, pt. 1
Ss. 102-109 repealed	31/1999, ss. 160, 163, schedule 3
Ss. 107(1), 107(3) amended	8/1995, s. 149(a)
S. 107(2) substituted	2/1999, ss. 148(2), 167(a)
S. 107(3) amended	2/1999, ss. 148(1), 167(b)
S. 107(6) amended	8/1995, ss. 149(b)(i), 149(b)(ii)
Ss. 109(2), 110, repealed with conditions	2/1999, s. 197, schedule 6, col. 3
Ss. 111, 112 repealed	31/1999, ss. 160, 163, schedule 3
S. 112(6)(a) amended	2/1999, ss. 148(1), 148(4), 168(a)(i), 168(a)(ii)
S. 112(6)(b) amended	2/1999, ss. 148(1), 168(b)
S. 112(6) amended	2/1999, ss. 148(1), 168(c)
S. 112(7) amended	22/1997, s. 126
S. 124(4) inserted	7/2001, s. 227
S. 126 amemded	9/1996, ss. 125(1), 125(2)
	22/1997, s. 139
S. 126 substituted	8/1995, s. 161(1), 161(2)
Ss. 126(6), 126(7), 126(8) substituted	22/1997, s. 140
S. 127 amended	7/2001, s. 228
S. 127(1)(c) substituted	9/1996, s. 126(1), 126(2)
S. 134(1) inserted	8/1995, s. 162(1)(a), 162(2)
S. 134(2) amended	22/1997, s. 141
S. 134(2) substituted	8/1995, s. 162(1)(b), 162(2)
Ss. 134(1), 134(2) substituted	3/2000, ss. 148(1)(a), 148(2)
Ss. 134(7), 134(8) substituted	3/1998, s. 127(4)
S. 135(1) amended	8/1995, s. 163(1)(a), 163(2)
	9/1996, s. 127(1)(a), 127(2)
S. 135(1) substituted	3/2000, ss. 148(1)(b)(i), 148(2)
S. 135(2) substituted	8/1995, ss. 163(1)(b), 163(2)
	9/1996, ss. 127(1)(b), 127(2)
S. 135(2), proviso, (ii) (iii) substituted	3/2000, ss. 148(1)(b)(ii), 148(2)
S. 135A inserted	3/2000, ss. 148(1)(c), 148(2)
Ss. 137-140 repealed	7/2001, ss. 225(2), 225(3)
S. 143 amended	7/2001, s. 229
Ss. 146(4A)-146(4C) inserted	9/1996, s. 128
Ss. 146(4B)(a)(i)(I), 146(4B)(a)(i)(II), 146(4C)(b), 146(4C)(c) amended	7/2001, s. 240, schedule 5
Pt. 7, ch. 1 (ss. 149-158) repealed, ctnc. of instrs., etc.	39/1997, ss. 1097, 1098, 1102, 1103, schedule 30
S. 159 repealed	37/2014, s. 99(2), schedule 4
S. 159(4) amended	8/1995, s. 171(2)
S. 159(6) amended	8/1995, s. 171(3)
S. 160 repealed	37/2014, s. 98
S. 160(1) amended	3/2003, s. 168(a)
S. 160(4A) inserted	3/2003, s. 168(b)
S. 161 repealed in part	39/1997, ss. 1097, 1098, 1102, 1103, schedule 30
S. 161(4) repealed	31/1999, ss. 160, 163, schedule 3
S. 162 repealed	39/1997, ss. 1097, 1098, 1102, 1103, schedule 30
S. 163(2) repealed	39/1997, ss. 1097, 1098, 1102, 1103, schedule 30
S. 164 repealed	39/1997, ss. 1097, 1098, 1102, 1103, schedule 30
Ss. 166(2), 166(8) repealed	39/1997, ss. 1097, 1098, 1102, 1103, schedule 30
S. 166(4) repealed	31/2010, ss. 123, 125, schedule 8, pt. 1
S. 166(9) repealed	31/2010, ss. 123, 125, schedule 8, pt. 1
Sch. 1 repealed	39/1997, ss. 1097, 1098, 1102, 1103, schedule 30
Sch. 2 amended	S.I. No. 148 of 1997, arts. 2, 3
Sch. 2 repealed	39/1997, ss. 1097, 1098, 1102, 1103, schedule 30
Sch. 2 references construed	44/2015, ss. 5(1), 38(1)
	42/2015, ss. 1(4), 76(3)
	16/2015, ss. 1(2), 57(2), 57(3)
	20/2014, ss. 1(3), 4, 6(2)
	20/2013, ss. 1(5), 26)
	25/1990, s. 9A (see
Sch. 2 item 8 references construed	7/2018, ss. 9, 14(2), 14(4)
Sch. 3 applied with modifications	8/1995, s. 110(2)
Schs. 4, 5 amended	7/2001, s. 240, schedule 5
Sch. 4 amendment of rates of duty payable	5/2002, s. 90, schedule 5
Sch. 6 repealed	31/1999, ss. 160, 163, schedule 3
Sch. 7 repealed	8/1995, ss. 151, 155

SIs made under the Act

Section	SIs made under the Act
S. 32(2)	Finance Act 1994 (Section 32) (Exemption of Certain Non-Commercial State-Sponsored Bodies from Certain Tax Provisions) Order 1997 (S.I. No. 148 of 1997)
S. 39	Finance Act 1994 (Designation of Urban Renewal Areas) Order 1996 (S.I. No. 55 of 1996)
	Finance Act 1994 (Designation of Urban Renewal Areas) Order 1995 (S.I. No. 179 of 1995)
S. 107	Stamp Duty (Particulars to be Delivered) Regulations 1995 (S.I. No. 144 of 1995)

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

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