Updated to 25 July 2025 (Act No. 9 of 2025 and S.I. No. 367 of 2025)
Finance Act 1996
No. 9 of 1996
Contents
Commencement
| Section | Commencement Date | Commencement Information |
|---|---|---|
| Ss. 1-6 | 6 April 1996 | Commenced as per s. 143(8) |
| S. 7 | 1 July 1994 | Commenced as per s. 7(2) |
| S. 8(1)(a) as it relates to the deletion of para. 54 | 26 April 1996 | Commenced as per s. 8(2)(a) |
| S. 8(1)(a) as it relates to the deletion of paras. 35, 36, 46, 60 | 6 June 1996 | Commenced as per s. 8(2)(b) |
| S. 8(1)(b) | 6 June 1996 | Commenced as per s. 8(2)(b) |
| S. 8(2) | 6 April 1996 | Commenced as per s. 143(8) |
| Ss. 9-25 | 6 April 1996 | Commenced as per s. 143(8) |
| S. 26 | 1 July 1995 | Commenced as per s. 26(2) |
| S. 27 | 1 April 1996 | Commenced as per s. 27(2) |
| Ss. 28-32 | 6 April 1996 | Commenced as per s. 143(8) |
| S. 33 | 28 March 1996 | Commenced as per s. 33(2) |
| S. 34 | 6 April 1996 | Commenced as per s. 143(8) |
| S. 35 | 28 March 1996 | Commenced as per s. 35(2) |
| Ss. 36-38 | 6 April 1996 | Commenced as per s. 143(8) |
| S. 39 | 30 November 1995 | Commenced as per s. 39(8) |
| S. 40 | 6 April 1996 | Commenced as per s. 40(3) |
| S. 41-47 | 6 April 1996 | Commenced as per s. 143(8) |
| S. 48 | 1 April 1995 | Commenced as per s. 48(2) |
| S. 49 | 1 April 1995 | Commenced as per s. 49(2) |
| Ss. 50-54 | 6 April 1996 | Commenced as per s. 143(8) |
| S. 55 | 28 March 1996 | Commenced as per s. 55(2) |
| Ss. 56-59 | 6 April 1996 | Commenced as per s. 143(8) |
| S. 60 | 23 April 1996 | Commenced as per s. 60(2) |
| Ss. 61-70 | 6 April 1996 | Commenced as per s. 143(8) |
| Ss. 71-74 | 15 May 1996 | Commenced on enactment |
| S. 75(1) | 25 July 1999 | Finance Act 1996 (Commencement of Section 75(1)) Order 1999 (S.I. No. 223 of 1999), art. 2 |
| S. 75(2) | 15 May 1996 | Commenced on enactment |
| S. 76 | 15 May 1996 | Commenced on enactment |
| S. 77 | 1 July 1996 | Commenced as per s. 143(9) |
| S. 78 | 15 May 1996 | Commenced on enactment |
| S. 79(1)-(5) | 15 May 1996 | Commenced on enactment |
| S. 79(6) | 1 July 1996 | Commenced as per s. 79(6) |
| S. 80 | 1 September 1996 | Finance Act 1996 (Commencement of Section 80) Order 1996 (S.I. No. 254 of 1996), art. 2 |
| Ss. 81-86 | 15 May 1996 | Commenced on enactment |
| S. 87 | 1 January 1996 | Commenced as per s. 143(10)(a) |
| S. 88(a) | 1 January 1996 | Commenced as per s. 143(10)(a) |
| S. 88(b), (c) | 15 May 1996 | Commenced as per s. 143(10)(d) |
| S. 89(a)(i) | 15 May 1996 | Commenced as per s. 143(10)(d) |
| S. 89(a)(ii), (iii) | 1 January 1996 | Commenced as per s. 143(10)(a) |
| S. 89(b), (c) | 15 May 1996 | Commenced as per s. 143(10)(d) |
| S. 90 | 1 January 1996 | Commenced as per s. 143(10)(a) |
| S. 91 | 15 May 1996 | Commenced as per s. 143(10)(d) |
| S. 92(a) | 1 March 1996 | Commenced as per s. 143(10)(b) |
| S. 92(b) | 1 January 1996 | Commenced as per s. 143(10)(a) |
| S. 93(a) | 1 July 1996 | Commenced as per s. 143(10)(c) |
| S. 93(b) | 15 May 1996 | Commenced as per s. 143(10)(d) |
| S. 94 | 1 March 1996 | Commenced as per s. 143(10)(b) |
| Ss. 95, 96 | 1 January 1996 | Commenced as per s. 143(10)(a) |
| S. 97 | 1 July 1996 | Commenced as per s. 143(10)(c) |
| S. 98(a) | 15 May 1996 | Commenced as per s. 143(10)(d) |
| S. 98(b), (c) | 1 January 1996 | Commenced as per s. 143(10)(a) |
| S. 99 | 1 January 1996 | Commenced as per s. 143(10)(a) |
| S. 100 | 1 January 1996 | Commenced as per s. 100 |
| Ss. 101-129 | 15 May 1996 | Commenced on enactment |
| Ss. 130-137 | 6 April 1996 | Commenced as per s. 143(8) |
| Ss. 138, 139 | 15 May 1996 | Commenced on enactment |
| S. 140 | 1 January 1996 | Commenced as per s. 140(6) |
| Ss. 141-143 | 15 May 1996 | Commenced on enactment |
| Schs. 1-5 | 15 May 1996 | Commenced on enactment |
Amendments and other effects
| How Affected | Affecting Provision |
|---|---|
| Constr. refs. “Pensions Board” | 25/1990, s. 9A |
| 20/2013, ss. 1(5), 26 | |
| Pt. 1 (ss. 1-70) rep., ctnc. of instrs., etc. | 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30 |
| S.75, rep. with saver. | 5/2002, ss. 80, 81, 83, sch. 3 |
| S.79 (2), new rate of duty. | 22/1997, s.82 (2) |
| S.79 (4), new rate of duty. | 22/1997, s.82 (5) |
| S.79 (5), new rate of duty. | 22/1997, s.82 (6) |
| Ss. 79, 80 rep. | 2/1999, ss. 106, 109, sch. 3, pt. 1, col. 3 |
| S.81 rep. with trans. provns.* | 3/2003, ss. 83, 86, sch. 1 |
| S.82 rep. with trans. provns.* | 3/2003, ss. 83, 86, sch. 1 |
| S.82 rep. | 3/2003, s.92 (3) |
| Pt. 3(ss. 87 - 100)(in so far as it is unrepealed) rep. | 31/2010, ss. 123, 125 & sch. 8, pt. 1 |
| Ss. 101-111 rep. | 31/1999, ss. 160, 163, sch. 3 |
| S.106 (1) (a) (ii) (iii), rep. with conds. | 2/1999, s.197, sch. 6, col. 3 |
| S.107 (1), prov. substit. | 3/1998, s.123 |
| S.107 (4) am. | 2/1999, ss. 148 (1), 169 |
| S.108 (2) am. | 2/1999, ss. 148 (1), 170 (a) |
| S.108 (3) am. | 2/1999, ss. 148 (1), 170 (b) |
| S.108 (4) am. | 39/1997, ss. 1097, 1100, 1102, 1103, sch. 31 |
| S.113-119 rep. | 31/1999, ss. 160, 163, sch. 3 |
| Pt. 6 (ss. 130-137) rep., ctnc. of instrs., etc. | 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30 |
| S. 138 rep. | 37/2014, s. 99(2), sch. 4 |
| S.138 (4) am. | 22/1997, s.164 (2) |
| S.138 (6) am. | 22/1997, s.164 (3) |
| S.139 rep. | 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30 |
| S.140 rep. | 29/1997, ss. 18 (b), 20 (3) |
| S.143 (2) (7) (8) rep. | 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30 |
| S. 143(4) rep. | 31/2010, ss. 123, 125 & sch. 8, pt. 1 |
| S. 143(10) 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. | 3/2003, s.92 (3) |
| Sch. 2 am. | 7/2001, s.240, sch. 5 |
| Sch. 3, new rates of duty. | 22/1997, s.85, sch. 3 |
| Sch. 4 rep. | 31/1999, ss. 160, 163, sch. 3 |
| Sch. 5 rep. | 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30 |
SIs made under the Act
| Section | SIs made under the Act |
|---|