Updated to 25 July 2025 (Act No. 9 of 2025 and S.I. No. 367 of 2025)
Finance Act 1995
No. 8 of 1995
Contents
Commencement
| Section | Commencement Date | Commencement Information |
|---|---|---|
| Ss. 1-17 | 6 April 1995 | Commenced as per s. 179(9) |
| S. 18(1)(a) | 6 October 1992 | Commenced as per s. 18(2) |
| S. 18(1)(b), (c) | 6 April 1995 | Commenced as per s. 179(9) |
| S. 18(2) | 6 April 1995 | Commenced as per s. 179(9) |
| Ss. 19-23 | 6 April 1995 | Commenced as per s. 179(9) |
| S. 24 | 11 April 1994 | Commenced as per s. 24(2) |
| S. 25(1)(a) | 6 April 1994 | Commenced as per s. 25(2) |
| S. 25(1)(b) | 6 April 1995 | Commenced as per s. 179(9) |
| S. 25(2) | 6 April 1995 | Commenced as per s. 179(9) |
| Ss. 26-34 | 6 April 1995 | Commenced as per s. 179(9) |
| S. 35(1)(a)(i), (ii) | 1 August 1994 | Commenced as per s. 35(2)(a) |
| S. 35(1)(a)(iii) | 6 April 1995 | Commenced as per s. 179(9) |
| S. 35(1)(b) | 1 August 1994 | Commenced as per s. 35(2)(a) |
| S. 35(1)(c) | 12 April 1995 | Commenced as per s. 35(2)(b) |
| S. 35(1)(d), (e) | 1 August 1994 | Commenced as per s. 35(2)(a) |
| S. 35(1)(f) | 1 July 1995 | Commenced as per s. 35(2)(c) |
| S. 35(1)(g)(i) | 1 July 1995 | Commenced as per s. 35(2)(c) |
| S. 35(1)(g)(ii)(I-IV) | 1 August 1994 | Commenced as per s. 35(2)(a) |
| S. 35(1)(g)(ii)(V)(A) | 1 August 1994 | Commenced as per s. 35(2)(a) |
| S. 35(1)(g)(ii)(V)(B) | 1 July 1995 | Commenced as per s. 35(2)(c) |
| S. 35(1)(g)(ii)(VI) | 1 July 1995 | Commenced as per s. 35(2)(c) |
| S. 35(1)(h), (i) | 6 April 1995 | Commenced as per s. 179(9) |
| S. 35(2) | 6 April 1995 | Commenced as per s. 179(9) |
| Ss. 36-76 | 6 April 1995 | Commenced as per s. 179(9) |
| Ss. 77-98 | 2 June 1995 | Commenced on enactment |
| Ss. 99-102 | 1 July 1995 | Commenced as per s. 102 |
| Ss. 103-109 | 1 January 1996 | Finance Act 1995 (Commencement of Chapter V of Part II) (Appeals in Relation to Excise Duty) Order 1995 (S.I. No. 356 of 1995) |
| Ss. 110-115 | 2 June 1995 | Commenced on enactment |
| S. 116 | 1 January 1996 | Commenced as per s. 116(15) |
| S. 117 | 2 June 1995 | Commenced on enactment |
| S. 118 | 2 June 1995 | Commenced as per s. 179(10)(c) |
| S. 119 | 1 July 1995 | Commenced as per s. 179(10)(a) |
| S. 120(a) | 2 June 1995 | Commenced as per s. 179(10)(c) |
| S. 120(b) | 1 July 1995 | Commenced as per s. 179(10)(a) |
| S. 121 | 1 July 1995 | Commenced as per s. 179(10)(a) |
| Ss. 122, 123 | 2 June 1995 | Commenced as per s. 179(10)(c) |
| S. 124 | 1 January 1996 | Commenced as per s. 179(10)(b) |
| S. 125(a) | 1 July 1995 | Commenced as per s. 179(10)(a) |
| S. 125(b) | 2 June 1995 | Commenced as per s. 179(10)(c) |
| Ss. 126, 127 | 1 July 1995 | Commenced as per s. 179(10)(a) |
| S. 128(a) | 1 July 1995 | Commenced as per s. 179(10)(a) |
| S. 128(b) | 2 June 1995 | Commenced as per s. 179(10)(c) |
| S. 129, 130 | 1 July 1995 | Commenced as per s. 179(10)(a) |
| Ss. 131-133 | 2 June 1995 | Commenced as per s. 179(10)(c) |
| S. 134(1) | 1 September 1996 | Finance Act (Section 134(1)) (Commencement) Order 1996 (S.I. No. 231 of 1996) |
| S. 134(2) | 2 June 1995 | Commenced as per s. 179(10)(c) |
| Ss. 135, 136 | 2 June 1995 | Commenced as per s. 179(10)(c) |
| S. 137(a) | 1 January 1996 | Commenced as per s. 179(10)(b) |
| S. 137(b), (c) | 2 June 1995 | Commenced as per s. 179(10)(c) |
| S. 138 | 2 June 1995 | Commenced as per s. 179(10)(c) |
| S. 139(a) | 2 June 1995 | Commenced as per s. 179(10)(c) |
| S. 139(b) | 1 January 1996 | Commenced as per s. 179(10)(b) |
| S. 140(a) | 1 January 1996 | Commenced as per s. 179(10)(b) |
| S. 140(b)-(g) | 1 July 1995 | Commenced as per s. 179(10)(a) |
| S. 141 | 1 July 1995 | Commenced as per s. 179(10)(a) |
| Ss. 142-168 | 2 June 1995 | Commenced on enactment |
| S. 169 | 23 May 1994 | Commenced as per s. 169(2) |
| S. 170 | 23 May 1994 | Commenced as per s. 170(2) |
| S. 171-176 | 2 June 1995 | Commenced on enactment |
| S. 177 | 1 July 1995 | Commenced as per s. 177(7) |
| Ss. 178, 179 | 2 June 1995 | Commenced on enactment |
| Schs. 1-7 | 2 June 1995 | Commenced on enactment |
Amendments and other effects
| How Affected | Affecting Provision |
|---|---|
| Transfer of functions under | 42/2004, ss. 3(1), 4, 58, 59(1), 59(2), 59(3), schedule 3 |
| Pt. 1 (ss. 1-76) repealed, ctnc. of instrs., etc. | 39/1997, ss. 1097, 1098, 1102, 1103, schedule 30 |
| Ss. 85, 86, 86A, 87, 87A, 87B repealed | 7/2001, ss. 149-152, schedule 3 |
| S. 85 amended | 2/1999, s. 113(1)(a), 113(2) |
| Ss. 86(1)(b), 86(4)(a) amended | 2/1999, s. 113(1)(b), 113(2) |
| S. 86A inserted | 2/1999, s. 113(1)(c), 113(2) |
| S. 87A inserted | 22/1997, s. 92 |
| S. 87B inserted | 2/1999, s. 113(1)(d), 113(2) |
| S. 87A(3)(b) amended | 3/1998, s. 100 |
| Ss. 88-94 repealed | 7/2001, ss. 149-152, schedule 3 |
| S. 89(1A) inserted | 22/1997, s. 91 |
| S. 93(1) amended with saving | 15/2002, ss. 1(2), 14, schedule 2, pt. 2 |
| S. 94(1) amended | 22/1997, s. 93 |
| Ss. 99, 116 repealed | 2/1999, ss. 106, 109, schedule 3, pt. 1, col. 3 |
| Ss. 103-107 repealed | 7/2001, ss. 149-152, schedule 3 |
| S. 103 amended | 39/1997, ss. 1097, 1100, 1102, 1103, schedule 31 |
| S. 104(2A) inserted | 3/2000, s. 98(a) |
| S. 104(3) amended | 3/2000, s. 98(b) |
| Ss. 104(4)(c), 104(4)(d) substituted | 3/2000, s.98 (c) |
| S. 105(3) substituted | 2/1999, s.114 |
| S. 105(3) amended | 39/1997, ss. 1097, 1100, 1102, 1103, schedule 31 |
| S. 111 amended | 7/2001, s. 240, schedule 5 |
| S. 113 repealed with saver | 5/2002, ss. 80, 81, 83, schedule 3 |
| S. 116 application extended | 2/1999, s. 101(2) |
| S. 116(2) rate of duty modified | 9/1996, s. 79(5) |
| 7/2001, s. 155(3), schedule 4 | |
| Pt. 3 (ss. 118-141) repealed insofar as it is unrepealed | 31/2010, ss. 123, 125, schedule 8, pt. 1 |
| S. 135B repayments prescribed | S.I. No. 154 of 1995, reg. 4 |
| Ss. 142-150 repealed | 31/1999, ss. 160, 163, schedule 3 |
| S. 144(2) substituted | 9/1996, s. 116 |
| S. 150(1) amended | 9/1996, ss. 111(a)(i), 111(a)(ii), 111(a)(iii) |
| 2/1999, s. 144 | |
| S. 150(2) substituted | 9/1996, s. 111(b) |
| S. 164(2)(a) substituted | 9/1996, ss. 129(1)(a), 129(2) |
| S. 164(2A) inserted | 9/1996, ss. 129(1)(b), 129(2) |
| Pt. 7, ch. 1 (ss. 167-170) repealed | 39/1997, ss. 1097, 1098, 1102, 1103, schedule 30 |
| S. 171 repealed | 37/2014, s. 99(2), schedule 4 |
| Ss. 172-177 repealed | 39/1997, ss. 1097, 1098,1102, 1103, schedule 30 |
| S. 177(4) amended | 9/1996, ss. 132, 143(8), schedule 5, pt. 1, paras. 19, 20 |
| Ss. 179(2), 179(8), 179(9) repealed | 39/1997, ss. 1097, 1098, 1102, 1103, schedule 30 |
| S. 179(4) repealed | 31/2010, ss. 123, 125, schedule 8, pt. 1 |
| S. 179(10) repealed | 31/2010, ss. 123, 125, schedule 8, pt. 1 |
| Sch. 1 repealed | 39/1997, ss. 1097, 1098,1102, 1103, schedule 30 |
| Sch. 2 repealed | 39/1997, ss. 1097, 1098,1102, 1103, schedule 30 |
| Sch. 3 repealed | 39/1997, ss. 1097, 1098, 1102, 1103, schedule 30 |
| Sch. 4 repealed | 39/1997, ss. 1097, 1098, 1102, 1103, schedule 30 |
SIs made under the Act
| Section | SIs made under the Act |
|---|---|
| Warning: this list may not be complete; it is currently being checked and will be updated as soon as possible. |