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Updated to 26 September 2025 (Act No. 10 of 2025 and S.I. No. 416 of 2025)

Finance Act 1991
No. 13 of 1991

Contents

Commencement

SectionCommencement DateCommencement Information
Ss. 1-18 6 April 1991 Commenced as per s. 132(8)
S. 19(1)(a) 26 December 1990 Commenced as per s. 19(3)(a)
S. 19(1)(b) 1 April 1991 Commenced as per s. 19(3)(c)
S. 19(2) 1 April 1991 Commenced as per s. 19(3)(c)
S. 19(3) 6 April 1991 Commenced as per s. 132(8)
Ss. 20, 21 6 April 1991 Commenced as per s. 132(8)
S. 22(1) 6 April 1991 Commenced as per s. 132(8)
S. 22(2) 1 June 1989 Commenced as per s. 22(2)(b)
Ss. 23-39 6 April 1991 Commenced as per s. 132(8)
S. 40 1 January 1991 Commenced as per s. 40
S. 41, 42 6 April 1991 Commenced as per s. 132(8)
S. 43 18 April 1991 Commenced as per s. 43
Ss. 44-72 6 April 1991 Commenced as per s. 132(8)
Ss. 73, 74 29 May 1991 Commenced on enactment
S. 75 1 April 1991 Commenced as per s. 75
S. 76 1 March 1991 S. 132(9)
Ss. 77, 78 1 January 1992 S. 132(9)
S. 79 29 May 1991 Commenced on enactment
Ss. 80-82 6 April 1991 S. 132(8)
Ss. 83-84 29 May 1991 Commenced on enactment
S. 85 (a) 29 May 1991 Commenced on enactment
S. 85(b)-(d) 1 January 1992 S. 132(9)
S. 86(1), (2)(a) 1 March 1991 S. 132(9)
S. 86(2)(b) 1 January 1992 S. 132(9)
S. 87(1)(a), (b) 1 March 1991 S. 132(9)
S. 87(1)(c) 29 May 1991 Commenced on enactment
S. 87(1)(d) 1 January 1992 S. 132(9)
S. 87(1)(e) 29 May 1991 Commenced on enactment
87(2) 29 May 1991 Commenced on enactment
S. 88 1 March 1991 S. 132(9)
Ss. 89-128 29 May 1991 Commenced on enactment
S. 129 1 October 1991 Commenced as per s. 129(7)
S. 130 1 October 1991 Commenced as per s. 130(2)
Ss. 131-132 29 May 1991 Commenced on enactment
Schs. 1-5 29 May 1991 Commenced on enactment

Amendments and other effects

How Affected Affecting Provision
Trans. of functns. under. 42/2004, ss. 3 (1), 4, 58, 59 (1) (2) (3), sch. 3
Pt. 1 (ss. 1-72) rep., ctnc. of instrs., etc. 39/1997, ss. 1097, 1098, 1102,1103, sch. 30
S. 12(2) constr. refs. “registered medical practitioner” . 25/2007, ss. 1(3), 108(1)
s. 41 constr. refs. “Pensions Board” 25/1990, s. 9A (see
  20/2013, ss. 1(5), 26)
S. 74 rep. 2/1999. ss. 106, 109, sch. 3, pt. 1, col. 3
Pt. 3(ss. 76 - 87)(in so far as it is unrepealed) rep. 31/2010, ss. 123, 125 & sch. 8, pt. 1
Ss. 88-106 rep. 31/1999, ss. 160, 163, sch. 3
S.103 (1) am. 2/1999, ss. 148 (2), 175
S.103 (1) (a) am. 13/1994, s.103 (1) (a) (3)
S.103 (1) (b) am. 13/1994, s.103 (1) (b) (3)
S.103 (1) (c) am. 13/1994, s.103 (1) (c) (3)
S.103 (4) rep. 13/1994, s.103 (2) (3)
S.104, s. 9/1992, s.213
S.104 (3) (a) rep. 3/1998, s.125, sch. 8
S.105 (1) am. 13/1994, s.104 (1) (2)
Ss. 108-111 rep. 31/1999, ss. 160, 163, sch. 3
S.108 (1) am. 39/1997, ss. 1097, 1100, 1102, 1103, sch. 31
S.109 (1) am. 39/1997, ss. 1097, 1100, 1102, 1103, sch. 31
  2/1999, ss. 148 (1), 166
Ss. 116, 117 rep. 3/2000, s.153 (1) (2)
S.117 am. 13/1994, s.144 (1) (2)
  22/1997, s.138
S.117, s. 3/1998, s.126
S.118 am. 9/1996, s.124 (1) (2)
S. 123 rep. 37/2014, s. 99(2), sch. 4
S.123 (4), applic. am. 9/1992, s.249 (2)
S.123 (6), applic. am. 9/1992, s.249 (3)
S.126 rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
S.128 rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
S.129 (1) am. 39/1997, ss. 1097, 1100, 1102, 1103, sch. 31
S.129 (3) am. 39/1997, ss. 1097, 1100, 1102, 1103, sch. 31
S.130 rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
S.132 (2) (8) rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
S. 132(4) rep. 31/2010, ss. 123, 125 & sch. 8, pt. 1
S. 132(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, pt. 2, am. of rates of duty payable. 9/1992, s.146 (1)
Sch. 5 rep. 31/1999, ss. 160, 163, sch. 3

SIs made under the Act

SectionSIs made under the Act
S. 95 Stamp Duty (Variation) Order 1991 (S.I. No. 277 of 1991)