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

Finance Act 1988*
No. 12 of 1988

Contents

Commencement

SectionCommencement DateCommencement Information
No commencement order so no commencement information provided

Amendments and other effects

How AffectedAffecting Provision
Pt. 1 (ss. 1-53) rep., ctnc. of instrs., etc. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
S. 9(1)(b) relevant chargeable period prescribed S.I. No. 178 of 1989, reg. 2
S. 39 constr. of refs. 5/2014, ss. 8(1), (2), 9(3)
S.56 (2), new rates of duty. 10/1989, s.40 (1)
S.56 (3), constr. of ref. am. 9/1992, s.150 (2)
S.56 (3), new rate of rebate. 10/1989, s.40 (2)
  22/1997, s.82 (3)
  3/1998, s.89 (2) (3)
  7/2001, s.155 (1), sch. 4
S.56 (3) (b) am. 9/1996, s.80 (1) (a) (2)
  22/1997, s.83 (1) (a) (2)
S.56 (3) (c), par. ins. 9/1996, s.80 (1) (b) (2)
S.56 (3) (c), par. substit. 22/1997, s.83 (1) (b) (2)
S.56 rep. 2/1999, ss. 106, 109, sch. 3, pt. 1, col. 3
S.57 rep. with trans. provns.* 3/2003, ss. 83, 86, sch. 1
S.57 (3) (a) (b) am. 7/2001, ss. 162, 240, sch. 5
Pt. 3(ss. 59 - 63)(in so far as it is unrepealed) rep. 31/2010, ss. 123, 125 & sch. 8, pt. 1
Ss. 64, 65 rep. 31/1999, ss. 160, 163, sch. 3
S. 67(2)-(7) rep. 37/2014, s. 99(2), sch. 4
S.67 (4), am. temp., prosp. effect. 10/1989, s.91 (2)
S.67 (6) am. 10/1989, s.91 (3)
S.67 (8) am. 18/1990, ss. 2, 15
S.67 (8), applic. rstrct. 13/1993, s.139 (2)
S.67 (8), power to delegate functns. of Min. 18/1990, ss. 2, 5, sch. 1
S. 69 am. 10/2011, ss. 1(2), 6 & 68
Ss. 70-74 rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
S.70 (2) (b), par. substit. retro. 10/1989, s.31
S.73 (1), "the Acts" def. substit. 13/1991, s.130
S.73(1)(b) cons. of refs. S.I. No. 158 of 2014, reg. 152
S.73 (1) (b) am. 9/1992, s.241 (a) (i) (iv)
S.73 (1) (b) (i), subpar. substit. 9/1992, s.241 (a) (ii)
S.73 (1) (b) prov., new prov. ins. 9/1992, s.241 (a) (iii)
S.73 (2) (a) (ii), subpar. substit. 9/1992, s.241 (b) (i)
S.73 (2) (a) (iii) (I) prov., new prov. ins. 9/1992, s.241 (b) (ii)
S.73 (2) (b), par. ins. 9/1992, s.241 (b) (iii)
S.73 (3) (b), par. substit. 9/1992, s.241 (c)
S.73 (10) (b) am. 9/1992, s.241 (d)
S.73 (17) del. 9/1992, s.241 (d)
S.75 rep. 12/2001, ss. 12 (1), 13 (2), sch. pt. 1
S.75 (b) am. 32/2000, ss. 7 (1), 8 (2), sch.
S.77 (2) (7) (in pt.), (8) rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
S. 77(4) rep. 31/2010, ss. 123, 125 & sch. 8, pt. 1
S. 77(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, 1099, 1102, 1103, sch. 30
Sch. 4, spent, new rates of duty. 10/1989, s.39 (2), sch. 5

SIs made under the Act

SectionSIs made under the Act
S. 9(1) Taxation of Companies (Self-Assessment) Regulations 1989 (S.I. No. 178 of 1989)

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

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