Updated to 23 February 2024 (Act No. 4 of 2024 and S.I. No. 63 of 2024)

Finance Act 2004*
No. 8 of 2004

Contents

Commencement

SectionCommencement DateCommencement Information
S. 18(2) Varied Finance Act 2004 (Commencement of Section 18(2)) Order 2004 (S.I. No. 758 of 2004), art. 2
S. 26(b)(i)(I), (b)(i)(II), (b)(ii), (c)(i), (d)(ii), (e) 24 September 2004 Finance Act 2004 (Section 26) (Commencement of Certain Provisions) Order 2004 (S.I. No. 642 of 2004), art. 2
S. 28 Varied Finance Act 2004 (Commencement of Section 28) Order 2004 (S.I. No. 814 of 2004), art. 2
S. 31 2 February 2004 Finance Act 2004 (Commencement of Sections 31 and 42) Order 2004 (S.I. No. 551 of 2004), art. 2
S. 33 1 January 2004 Finance Act 2004 (Section 33) (Commencement) Order 2004 (S.I. No. 425 of 2004), art. 2
S. 39(1) 27 September 2004 Finance Act 2004 (Section 39) (Commencement) Order 2004 (S.I. No. 645 of 2004), art. 2
S. 42 2 February 2004 Finance Act 2004 (Commencement of Sections 31 and 42) Order 2004 (S.I. No. 551 of 2004), art. 2
S. 52 30 June 2004 Finance Act 2004 (Section 52) (Commencement) Order 2004 (S.I. No. 407 of 2004), art. 2
S. 53(1)(A)(I) 30 June 2004 Finance Act 2004 (Section 53(1)(A)(I))(Commencement) Order 2004 (S.I. No. 408 of 2004), art. 2
S. 74 1 April 2004 Finance Act 2004 (Section 74) (Commencement) Order 2004 (S.I. No. 140 of 2004), art. 2
Sch. 3 25 July 2016 Teaching Council Act 2001 (Commencement) Order 2016. (S.I. No. 407 of 2016)

Amendments and other effects

How AffectedAffecting Provision
Appl. 40/2004, s.3 (1), sch. 1 pt. 2
Constr. refs. “Pensions Board” 25/1990, s. 9A (see
  20/2013, ss. 1(5), 26)
Trans. of cert. functns. under S.I. No. 480 of 2011, arts. 1(2), 3(a), schedule
S. 18, am. transit. period. S. I. No. 757 of 2004, regs. 1(2), 2
S. 18 (2) (b) substit. 5/2005, ss. 27 (a) (i), 150 (8)
S. 18 (2) (cc), subsec. ins. 5/2005, ss. 27 (a) (ii), 150 (8)
S. 18 (2) (d), par. substit. 5/2005, ss. 27 (a) (iii), 150 (8)
S. 18 (3) (b) am. 5/2005, ss. 27 (b), 150 (8)
S. 19 functions transferred and references construed 4/2014, ss. 4, 6(1),(2), 14(2)
S. 45 repealed 5/2005, ss. 81 (1), 86, sch. 3, pt. 1
Pt. 3 (ss. 54-65) (in so far as it is unrepealed) rep. 31/2010, ss. 123, 125 & sch. 8, pt. 1
S. 91 deferred surrender under 41/2019, s. 2, schedule 2
  S.I. No. 122 of 2018, art. 2, schedule
  35/2017, s. 2, schedule 2
  S.I. No. 61 of 2016, art. 2, schedule
  16/2016, s. 2, schedule 2
  48/2015, s. 2, schedule 2
  35/2014, s. 2, schedule 2
  43/2013, s. 2 schedule 2
  42/2012, s. 2 schedule 2
  38/2011, s. 2, schedule 2
  35/2010, s. 2, schedule 2
  42/2009, s. 2, schedule 2
  23/2008, s. 2, schedule 2
  41/2007, s. 2 , schedule 2
  35/2006, s. 2, schedule 2
  29/2005, s. 2(1), schedule 2
  40/2004, s. 3(1), schedule 2
S. 91 deferred surrender to Central Fund S.I. No. 86 of 2017, art. 2, schedule
  S.I. No. 99 of 2015, art. 2, schedule
  S.I. No. 98 of 2014, art. 2, schedule
  S.I. No. 97 of 2013, art. 2, schedule
  S.I. No. 101 of 2012, art. 2, schedule
  S.I. No. 179 of 2011, art. 2, schedule
  S.I. No. 145 of 2010, art. 2, schedule
  S.I. No. 90 of 2009, art. 2, schedule
  S.I. No. 85 of 2008, art. 2, schedule
  S.I. No. 81 of 2005, art. 2, schedule
S. 92 rep. 37/2014, s. 99(2), sch. 4
S. 94(4) rep. 31/2010, ss. 123, 125 & sch. 8, pt. 1
S. 94(9) rep. 31/2010, ss. 123, 125 & sch. 8, pt. 1

SIs made under the Act

SectionSIs made under the Act
S. 46 Excise Duty on Tobacco Products (Quantitative Restrictions) Order 2004 (S.I. No. 201 of 2004)
S. 91 Finance Act 2004 (Section 91) (Deferred Surrender to Central Fund) Order 2016 (S.I. No. 61 of 2016)
Finance Act 2004 (Section 91) (Deferred Surrender to Central Fund) Order 2015 (S.I. No. 99 of 2015)
  Finance Act 2004 (Section 91) (Deferred Surrender to Central Fund) Order 2014 (S.I. No. 98 of 2014)
  Finance Act 2004 (Section 91) (Deferred Surrender to Central Fund) Order 2013 (S.I. No. 97 of 2013)
  Finance Act 2004 (Section 91) (Deferred Surrender to Central Fund) Order 2012 (S.I. No. 101 of 2012)
  Finance Act 2004 (Section 91) (Deferred Surrender to Central Fund) Order 2011 (S.I. No. 179 of 2011)
  Finance Act 2004 (Section 91) (Deferred Surrender to Central Fund) (Amendment) Order 2011 (S.I. No. 555 of 2011)
  Finance Act 2004 (Section 91) (Deferred Surrender to Central Fund) Order 2010 (S.I. No. 145 of 2010)
  Finance Act 2004 (Section 91) (Deferred Surrender to Central Fund) Order 2009 (S.I. No. 90 of 2009)
  Finance Act 2004 (Section 91) (Deferred Surrender to Central Fund) Order 2009 (S.I. No. 90 of 2009)
  Finance Act 2004 (Section 91) (Deferred Surrender to Central Fund) Order 2008 (S.I. No. 85 of 2008)
  Finance Act 2004 (Section 91) (Deferred Surrender to Central Fund) Order 2007 (S.I. No. 134 of 2007)
  Finance Act 2004 (Section 91) (Deferred Surrender to Central Fund) Order 2006 (S.I. No. 148 of 2006)
  Finance Act 2004 (Section 91) (Deferred Surrender to Central Fund) Order 2005 (S.I. No. 81 of 2005)
S. 91(4) Finance Act 2004 (Section 91) (Deferred Surrender to Central Fund) Order 2023 (S.I. No. 137 of 2023)
  Finance Act 2004 (Section 91) (Deferred Surrender to Central Fund) Order 2022 (S.I. No. 78 of 2022)
  Finance Act 2004 (Section 91) (Deferred Surrender to Central Fund) Order 2021 (S.I. No. 56 of 2021)
  Finance Act 2004 (Section 91) (Deferred Surrender to Central Fund) Order 2020 (S.I. No. 85 of 2020)
  Finance Act 2004 (Section 91) (Deferred Surrender to Central Fund) Order 2019 (S.I. No. 125 of 2019)
  Finance Act 2004 (Section 91) (Deferred Surrender to Central Fund) Order 2018 (S.I. No. 122 of 2018)
  Finance Act 2004 (Section 91) (Deferred Surrender to Central Fund) Order 2017 (S.I. No. 86 of 2017)
  Finance Act 2004 (Section 91) (Deferred Surrender to Central Fund) Order 2009 (S.I. No. 90 of 2009)

* Commencement information is only provided where a commencement order has been made