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Updated to 5 April 2024 (Act No. 9 of 2024 and S.I. No. 141 of 2024)

Finance Act 1970
No. 14 of 1970

Contents

Commencement

SectionCommencement DateCommencement Information
S. 17 6 April 1971 Finance Act 1970 (Commencement of Section 17) Order 1970 (S.I. 314 of 1970)

Amendments and other effects

How AffectedAffecting Provision
Pt. 1 (ss. 1-26) rep., ctnc. of instrs., etc. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
Ss. 29, 30 rep. 2/1999, ss. 106, 109, sch. 3, pt. 1, col. 3
S. 39 appl. 19/1973, s. 60(2)
S. 39(1) (in pt.) rep. 12/2001, ss. 12(1), 13 (2), sch. pt. 1
Ss. 40-47 rep. 31/1999, ss. 160, 163, sch. 3
S. 41 amended 9/1984, s. 101(2) (3)
  S.I. No. 34 of 1984, arts. 2(1), 3(2)
  14/1982, s. 95(1) (3)
  S.I. No. 271 of 1981, arts. 2, 3
S. 41(1) (3) am. 16/1981, s. 49
S. 41(1) amended S.I. No. 136 of 1980, arts. 2, 3
S. 41(3), fine am. 13/1991, s. 106
  2/1999, ss. 148(1), 165
S. 41(3) amended S.I. No. 136 of 1980, arts. 2, 3
S. 44 am. 9/1992, s. 217
S. 44, applic. ext. 37/1981, s. 16
S. 44(1), subsec. substit., retro. effect. S. I. No. 240 of 1988, arts. 2, 3
  10/1989, s. 71
S. 48 rep. 9/1996, s. 119, sch. 4
Ss. 49-51, rep. prosp., saving for s.51. 22/1972, ss. 35(1)(a), 41, sch. 5
S. 52(4) (6) am. 23/1971, s. 51(2) (3)
S. 53, trans. of functns. under. S. I. No. 277 of 1990, art. 3(c)(vi)
S. 54 applied 34/2009, ss. 1(2), 47(1)
S. 54 am. 25/1970, s. 6
S. 54, am. retro. 28/1981, s. 18
S. 54, applic. rstrct. 13/1993, s. 139(2)
S. 54, power to delegate functns. of Min. 18/1990, ss. 2, 5, sch. 1
S. 54(2) am. 21/1978, s. 49(a)
S. 54(5) am. 12/1988, s. 68(a)
S. 54(5) substituted 52/2015, s. 87
S. 54(5A) inserted 52/2015, s. 87
S. 54(5) (6) ins. 21/1978, s. 49(b)
S. 54(7) ins. 15/1983, s. 118
S. 54(7), disposal by Min. of sums received from transactions under. 12/1988, s. 67(8)
S. 54(7A), subsec. ins. 9/2002, ss. 1(3), 18
S. 54(7A), transfer of fnctns. S. I. No. 23 of 2003, reg. 2
S. 54(7B) deleted 23/2014, ss. 1(3), 5(1), sch. 1 pt. 1 item 1
S. 54(7B), subsec. ins. 29/2002, s. 23
S. 54(7C) subsec. ins. 18/2008, s. 8(2)
S. 54(7D) subsec. ins. 1/2009, s. 38(1)
S. 54(7E) subsec. ins. 34/2009, ss. 1(2) and (3), 235 and sch. 3, pt. 5, item 1
S. 54(7E) delegation of functions under S. I. No. 203 of 2010, art. 2
S. 54(7F) inserted 2/2013, s. 17(3)
S. 54(7F) delegation of functions under S. I. No. 57 of 2013, art. 2(a)
S. 54(7G) subsec. ins. 22/2014, ss. 1(2), 14(1)
S. 54(8), subsec. added. 12/1988, s. 68(b)
S. 54(9) ins. 13/1993, s. 137
S. 54(10), subsec. ins. 22/1997, s. 161
S. 54(10), functns. under delegated. S. I. No. 456 of 1997, art. 2
Ss. 57-59 rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
S. 57 am. 7/1976, s. 166(1) (3), sch. 4, pt. 1
S. 59(1) am. 22/1997, ss. 59, 146, 166(9), sch. 9, pt. 1, pars. 4(3), 21
S. 62(2) (7) rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
Sch. 1 rep. 31/1999, ss. 160, 163, sch. 3

SIs made under the Act

SectionSIs made under the Act
S. 17 Income Tax (Relevant Contracts) Regulations, 1996 (S.I. No. 163 of 1996)
  Income Tax (Relevant Contracts) Regulations 1993 (S.I. No. 31 of 1993)
  Income Tax (Relevant Contracts) Regulations 1992 (S.I. No. 281 of 1992)
  Income Tax (Construction Contracts) Regulations 1985 (S.I. No. 239 of 1985)
  Income Tax (Construction Contracts) Regulations 1976 (S.I. No. 274 of 1976)
  Income Tax (Construction Contracts) Regulations 1971 (S.I. No. 1 of 1971)
S. 17(5) Income Tax (Construction Contracts) Regulations 1991 (S.I. No. 240 of 1991)
S. 55 Government Loans (Redemption) Order 1970 (S.I. No. 285 of 1970)
  Government Loans (Postponement of Redemption) Order 1970 (S.I. No. 201 of 1970)