Updated to 25 July 2025 (Act No. 9 of 2025 and S.I. No. 367 of 2025)
Finance Act 1994
No. 13 of 1994
Contents
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 |
| Ss. 67-71 in respect of cigarettes within the meaning of s. 1 of the Finance (Excise Duty on Tobacco Products) Act 1977 | 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) |
| Ss. 67-71 in respect of tobacco products other than cigarettes within the meaning of the Finance (Excise Duty on Tobacco Products) Act 1977 (32/1977) | 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), art. 2 |
| S. 72 in respect of cigarettes within the meaning of s. 1 of the Finance (Excise Duty on Tobacco Products) Act 1977 | 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. 72 in respect of tobacco products other than cigarettes within the meaning of the Finance (Excise Duty on Tobacco Products) Act 1977 (32/1977) | 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), art. 2 |
| 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) |
| S. 73 in respect of tobacco products other than cigarettes within the meaning of the Finance (Excise Duty on Tobacco Products) Act 1977 (32/1977) | 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), art. 2 |
| S. 74 in respect of cigarettes within the meaning of s. 1 of the Finance (Excise Duty on Tobacco Products) Act 1977 insofar as it relates to the insertion of s. 10A(1), (4) | 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) |
| S. 74 in respect of cigarettes within the meaning of s. 1 of the Finance (Excise Duty on Tobacco Products) Act 1977 insofar as it relates to the insertion of s. 10A(2) | 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) |
| S. 74 in respect of cigarettes within the meaning of s. 1 of the Finance (Excise Duty on Tobacco Products) Act 1977 insofar as it relates to the insertion of s. 10A(3) and (5), but only as they relate to subs. (1)** | 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) |
| S. 74 in respect of cigarettes within the meaning of s. 1 of the Finance (Excise Duty on Tobacco Products) Act 1977 insofar as it relates to the insertion of s. 10A(3) and (5), other than as they relate to subs. (1)** | 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) |
| S. 74 in respect of tobacco products other than cigarettes within the meaning of the Finance (Excise Duty on Tobacco Products) Act 1977 (32/1977) | 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), art. 2 |
| Ss. 75-77 in respect of cigarettes within the meaning of s. 1 of the Finance (Excise Duty on Tobacco Products) Act 1977 | 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) |
| Ss. 75-77 in respect of tobacco products other than cigarettes within the meaning of the Finance (Excise Duty on Tobacco Products) Act 1977 (32/1977) | 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), art. 2 |
| 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 | 7 July 1995 | Finance Act 1994 (Commencement of Sections 93 and 96(a)) Order 1995 (S.I. No. 184 of 1995, art. 2 |
| Ss. 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 |
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) |