|  |    | 
 
Enactment amended 
 | 
 
 
Words or amount to be replaced 
 | 
 
 
Words or amount to be inserted 
 | 
 
 | 
 
(1) 
 | 
 
 
(2) 
 | 
 
 
(3) 
 | 
 
 | 
 
Inland Revenue Regulation Act, 1890
 (53 & 54 Vict., c.21) (as amended): 
 | 
 
 
 
 | 
 
 
 
 | 
 
 | 
 
section 10(1) 
 | 
 
 
five hundred pounds 
 | 
 
 
€630 
 | 
 
 | 
 
section 10(2) 
 | 
 
 
five hundred pounds 
 | 
 
 
€630 
 | 
 
 | 
 
section 11 
 | 
 
 
one hundred pounds 
 | 
 
 
€125 
 | 
 
 | 
 
section 25(2) 
 | 
 
 
one hundred pounds 
 | 
 
 
€125 
 | 
 
 | 
 
section 32 
 | 
 
 
fifty pounds 
 | 
 
 
€65 
 | 
 
 | 
 
Taxes Consolidation Act, 1997
 (No. 39 of 1997) (as amended): 
 | 
 
 
 
 | 
 
 
 
 | 
 
 | 
 
section 14(1) 
 | 
 
 
one pound 
 | 
 
 
one euro 
 | 
 
 | 
 
section 14(1) 
 | 
 
 
one penny 
 | 
 
 
one cent 
 | 
 
 | 
 
paragraph 6 of Schedule C in section 17(1) 
 | 
 
 
one pound 
 | 
 
 
one euro 
 | 
 
 | 
 
paragraph 1 of Schedule D in section 18(1) 
 | 
 
 
one pound 
 | 
 
 
one euro 
 | 
 
 | 
 
paragraph 2 of Schedule E in section 19(1) 
 | 
 
 
one pound 
 | 
 
 
one euro 
 | 
 
 | 
 
section 110(1) 
 | 
 
 
£10,000,000 
 | 
 
 
€12,690,000 
 | 
 
 | 
 
section 116(3)(a) 
 | 
 
 
£1,500 
 | 
 
 
€1,905 
 | 
 
 | 
 
section 126(4)(b) 
 | 
 
 
£10 
 | 
 
 
€13 
 | 
 
 | 
 
section 133(8)(c) 
 | 
 
 
£170,000,000 
 | 
 
 
€215,855,473.33 
 | 
 
 | 
 
section 133(11)(a) 
 | 
 
 
£250,000,000 
 | 
 
 
€317,434,519.61 
 | 
 
 | 
 
section 133(11)(b) 
 | 
 
 
£170,000,000 
 | 
 
 
€215,855,473.33 
 | 
 
 | 
 
section 152(2) 
 | 
 
 
£10 
 | 
 
 
€10 
 | 
 
 | 
 
section 152(2) 
 | 
 
 
£100 
 | 
 
 
€125 
 | 
 
 | 
 
section 178(7)(a) 
 | 
 
 
£100 
 | 
 
 
€100 
 | 
 
 | 
 
section 189A 
 | 
 
 
£300,000 
 | 
 
 
€381,000 
 | 
 
 | 
 
section 201(1)(a) 
 | 
 
 
£8,000 
 | 
 
 
€10,160 
 | 
 
 | 
 
section 201(1)(a) 
 | 
 
 
£600 
 | 
 
 
€765 
 | 
 
 | 
 
paragraph (a) of the definition of “specified amount” in section 201(1) 
 | 
 
 
£6,000 
 | 
 
 
€7,620 
 | 
 
 | 
 
paragraph (a) of the definition of “specified amount” in section 202(1) 
 | 
 
 
£200 
 | 
 
 
€255 
 | 
 
 | 
 
paragraph (b) of the definition of “specified amount” in section 202(1) 
 | 
 
 
£6,000 
 | 
 
 
€7,620 
 | 
 
 | 
 
paragraph (b) of the definition of “specified amount” in section 202(1) 
 | 
 
 
£500 
 | 
 
 
€635 
 | 
 
 | 
 
paragraph (c) of the definition of “specified amount” in section 202(1) 
 | 
 
 
£8,000 
 | 
 
 
€10,160 
 | 
 
 | 
 
paragraph (c) of the definition of “specified amount” in section 202(1) 
 | 
 
 
£600 
 | 
 
 
€765 
 | 
 
 | 
 
section 207(4) 
 | 
 
 
£100 
 | 
 
 
€125 
 | 
 
 | 
 
section 211(1) 
 | 
 
 
£160 
 | 
 
 
€205 
 | 
 
 | 
 
section 211(1) 
 | 
 
 
£1,000 
 | 
 
 
€1,270 
 | 
 
 | 
 
section 211(1) 
 | 
 
 
£52 
 | 
 
 
€70 
 | 
 
 | 
 
section 211(6) 
 | 
 
 
£100 
 | 
 
 
€125 
 | 
 
 | 
 
section 213(2) 
 | 
 
 
£8,000 
 | 
 
 
€10,160 
 | 
 
 | 
 
section 213(2) 
 | 
 
 
£2,000 
 | 
 
 
€2,540 
 | 
 
 | 
 
section 213(4) 
 | 
 
 
£100 
 | 
 
 
€125 
 | 
 
 | 
 
section 236(4)(c) 
 | 
 
 
£500 
 | 
 
 
€630 
 | 
 
 | 
 
section 244(1)(a) 
 | 
 
 
£4,000 
 | 
 
 
€5,080 
 | 
 
 | 
 
section 244(1)(a) 
 | 
 
 
£2,000 
 | 
 
 
€2,540 
 | 
 
 | 
 
section 244(1)(a) 
 | 
 
 
£5,000 
 | 
 
 
€6,350 
 | 
 
 | 
 
section 244(1)(a) 
 | 
 
 
£2,500 
 | 
 
 
€3,175 
 | 
 
 | 
 
section 250(3) 
 | 
 
 
£2,400 
 | 
 
 
€3,050 
 | 
 
 | 
 
section 264(1) 
 | 
 
 
£50,000 
 | 
 
 
€63,500 
 | 
 
 | 
 
section 305(4) 
 | 
 
 
£500 
 | 
 
 
€630 
 | 
 
 | 
 
section 373(2)(a) 
 | 
 
 
£2,500 
 | 
 
 
€3,174.35 
 | 
 
 | 
 
section 373(2)(b) 
 | 
 
 
£3,500 
 | 
 
 
€4,444.08 
 | 
 
 | 
 
section 373(2)(c) 
 | 
 
 
£4,000 
 | 
 
 
€5,078.95 
 | 
 
 | 
 
section 373(2)(d) 
 | 
 
 
£6,000 
 | 
 
 
€7,618.43 
 | 
 
 | 
 
section 373(2)(e) 
 | 
 
 
£7,000 
 | 
 
 
€8,888.17 
 | 
 
 | 
 
section 373(2)(f) 
 | 
 
 
£10,000 
 | 
 
 
€12,697.38 
 | 
 
 | 
 
section 373(2)(g) 
 | 
 
 
£13,000 
 | 
 
 
€16,506.60 
 | 
 
 | 
 
section 373(2)(h) 
 | 
 
 
£14,000 
 | 
 
 
€17,776.33 
 | 
 
 | 
 
section 373(2)(i) 
 | 
 
 
£15,000 
 | 
 
 
€19,406.07 
 | 
 
 | 
 
section 373(2)(j) 
 | 
 
 
£15,500 
 | 
 
 
€19,680.94 
 | 
 
 | 
 
section 373(2)(k) 
 | 
 
 
£16,000 
 | 
 
 
€20,315.81 
 | 
 
 | 
 
section 373(2)(l) 
 | 
 
 
£16,500 
 | 
 
 
€20,950.68 
 | 
 
 | 
 
paragraph (a) of the definition of “relevant amount” in section 376(1) 
 | 
 
 
£14,000 
 | 
 
 
€17,776.33 
 | 
 
 | 
 
paragraph (b) of the definition of “relevant amount” in section 376(1) 
 | 
 
 
£15,000 
 | 
 
 
€19,046.07 
 | 
 
 | 
 
paragraph (c) of the definition of “relevant amount” in section 376(1) 
 | 
 
 
£15,500 
 | 
 
 
€19,680.94 
 | 
 
 | 
 
paragraph (d) of the definition of “relevant amount” in section 376(1) 
 | 
 
 
£16,000 
 | 
 
 
€20,315.81 
 | 
 
 | 
 
paragraph (e) of the definition of “relevant amount” in section 376(1) 
 | 
 
 
£16,500 
 | 
 
 
€20,950.68 
 | 
 
 | 
 
section 404(1)(b)(iii) 
 | 
 
 
£2,000 
 | 
 
 
€2,540 
 | 
 
 | 
 
section 404(6)(c)(ii) 
 | 
 
 
£50,000 
 | 
 
 
€63,500 
 | 
 
 | 
 
section 414(1)(b) 
 | 
 
 
£100 
 | 
 
 
€100 
 | 
 
 | 
 
section 415(1)(b) 
 | 
 
 
£100 
 | 
 
 
€100 
 | 
 
 | 
 
section 438(3) 
 | 
 
 
£15,000 
 | 
 
 
€19,050 
 | 
 
 | 
 
section 440(1)(b)(i)(I) 
 | 
 
 
£500 
 | 
 
 
€635 
 | 
 
 | 
 
section 440(1)(b)(i)(II) 
 | 
 
 
£500 
 | 
 
 
€635 
 | 
 
 | 
 
section 441(4)(b)(i)(I) 
 | 
 
 
£500 
 | 
 
 
€635 
 | 
 
 | 
 
section 441(4)(b)(i)(II) 
 | 
 
 
£500 
 | 
 
 
€635 
 | 
 
 | 
 
section 469(2)(a) 
 | 
 
 
£100 
 | 
 
 
€125 
 | 
 
 | 
 
section 469(2)(b) 
 | 
 
 
£200 
 | 
 
 
€250 
 | 
 
 | 
 
section 472A(2) 
 | 
 
 
£3,000 
 | 
 
 
€3,810 
 | 
 
 | 
 
section 472A(2) 
 | 
 
 
£2,000 
 | 
 
 
€2,540 
 | 
 
 | 
 
section 472A(2) 
 | 
 
 
£1,000 
 | 
 
 
€1,270 
 | 
 
 | 
 
section 472A(3)(a) 
 | 
 
 
£1,000 
 | 
 
 
€1,270 
 | 
 
 | 
 
section 472A(3)(a) 
 | 
 
 
£666 
 | 
 
 
€850 
 | 
 
 | 
 
section 472A(3)(a) 
 | 
 
 
£334 
 | 
 
 
€425 
 | 
 
 | 
 
section 472A(3)(b) 
 | 
 
 
£1,000 
 | 
 
 
€1,270 
 | 
 
 | 
 
section 472A(3)(b) 
 | 
 
 
£666 
 | 
 
 
€850 
 | 
 
 | 
 
section 472A(3)(b) 
 | 
 
 
£334 
 | 
 
 
€425 
 | 
 
 | 
 
section 476(1) 
 | 
 
 
£250 
 | 
 
 
€315 
 | 
 
 | 
 
section 476(1) 
 | 
 
 
£1,000 
 | 
 
 
€1,270 
 | 
 
 | 
 
section 477(1)(a) 
 | 
 
 
£150 
 | 
 
 
€195 
 | 
 
 | 
 
section 478(2) 
 | 
 
 
£800 
 | 
 
 
€1,015.79 
 | 
 
 | 
 
section 479(2) 
 | 
 
 
£5,000 
 | 
 
 
€6,350 
 | 
 
 | 
 
section 481(2)(c)(i) 
 | 
 
 
£4,000,000 
 | 
 
 
€5,080,000 
 | 
 
 | 
 
section 481(2)(c)(ii) 
 | 
 
 
£4,000,000 
 | 
 
 
€5,080,000 
 | 
 
 | 
 
section 481(2)(c)(ii) 
 | 
 
 
£5,000,000 
 | 
 
 
€6,350,000 
 | 
 
 | 
 
the formula in section 481(2)(c)(ii) 
 | 
 
 
£100,000 
 | 
 
 
€127,000 
 | 
 
 | 
 
section 481(2)(c)(iii) 
 | 
 
 
£5,000,000 
 | 
 
 
€6,350,000 
 | 
 
 | 
 
section 481(2)(c) 
 | 
 
 
£8,250,000 
 | 
 
 
€10,480,000 
 | 
 
 | 
 
section 481(4)(a) 
 | 
 
 
£8,000,000 
 | 
 
 
€10,160,000 
 | 
 
 | 
 
section 481(4)(b)(i) 
 | 
 
 
£3,000,000 
 | 
 
 
€3,810,000 
 | 
 
 | 
 
section 481(4)(b)(ii) 
 | 
 
 
£3,000,000 
 | 
 
 
€3,810,000 
 | 
 
 | 
 
section 481(4)(b)(ii) 
 | 
 
 
£4,000,000 
 | 
 
 
€5,080,000 
 | 
 
 | 
 
section 481(7) 
 | 
 
 
£25,000 
 | 
 
 
€31,750 
 | 
 
 | 
 
section 481(16) 
 | 
 
 
£500 
 | 
 
 
€630 
 | 
 
 | 
 
section 481(16) 
 | 
 
 
£1,000 
 | 
 
 
€1,265 
 | 
 
 | 
 
paragraph (ii) of the definition of “qualifying expenditure” in section 482(1)(a) 
 | 
 
 
£5,000 
 | 
 
 
€6,350 
 | 
 
 | 
 
paragraph (i)(II) of the definition of “relevant expenditure” in section 482(1)(a) 
 | 
 
 
£5,000 
 | 
 
 
€6,350 
 | 
 
 | 
 
section 482(7)(c) 
 | 
 
 
£500 
 | 
 
 
€630 
 | 
 
 | 
 
section 486B(4) 
 | 
 
 
£10,000,000 
 | 
 
 
€12,700,000 
 | 
 
 | 
 
section 486B(5) 
 | 
 
 
£7,500,000 
 | 
 
 
€9,525,000 
 | 
 
 | 
 
section 486B(11)(i) 
 | 
 
 
£500 
 | 
 
 
€630 
 | 
 
 | 
 
section 486B(11)(i) 
 | 
 
 
£1,000 
 | 
 
 
€1,265 
 | 
 
 | 
 
section 490(1)(a) 
 | 
 
 
£200 
 | 
 
 
€250 
 | 
 
 | 
 
section 490(2) 
 | 
 
 
£25,000 
 | 
 
 
€31,750 
 | 
 
 | 
 
section 491(2) 
 | 
 
 
£100,000 
 | 
 
 
€127,000 
 | 
 
 | 
 
section 491(2) 
 | 
 
 
£500,000 
 | 
 
 
€635,000 
 | 
 
 | 
 
section 491(2) 
 | 
 
 
£1,000,000 
 | 
 
 
€1,270,000 
 | 
 
 | 
 
section 491(2) 
 | 
 
 
£250,000 
 | 
 
 
€317,500 
 | 
 
 | 
 
section 491(2) 
 | 
 
 
£400,000 
 | 
 
 
€508,000 
 | 
 
 | 
 
section 491(3) 
 | 
 
 
£100,000 
 | 
 
 
€127,000 
 | 
 
 | 
 
section 491(3) 
 | 
 
 
£500,000 
 | 
 
 
€635,000 
 | 
 
 | 
 
section 491(3) 
 | 
 
 
£1,000,000 
 | 
 
 
1,270,000 
 | 
 
 | 
 
section 491(3) 
 | 
 
 
£250,000 
 | 
 
 
€317,500 
 | 
 
 | 
 
section 491(3) 
 | 
 
 
£400,000 
 | 
 
 
€508,000 
 | 
 
 | 
 
section 493(8)(a)(i) 
 | 
 
 
£250,000 
 | 
 
 
€317,500 
 | 
 
 | 
 
section 494(2)(a) 
 | 
 
 
£15,000 
 | 
 
 
€19,050 
 | 
 
 | 
 
section 494(5)(a) 
 | 
 
 
£100 
 | 
 
 
€130 
 | 
 
 | 
 
section 494(6)(b)(ii) 
 | 
 
 
£100,000 
 | 
 
 
€127,000 
 | 
 
 | 
 
section 496(5)(c) 
 | 
 
 
£2,000,000 
 | 
 
 
€2,539,476.16 
 | 
 
 | 
 
section 503(6) 
 | 
 
 
£500 
 | 
 
 
630 
 | 
 
 | 
 
section 503(6) 
 | 
 
 
£1,000 
 | 
 
 
€1,265 
 | 
 
 | 
 
section 513(6) 
 | 
 
 
£10 
 | 
 
 
€13 
 | 
 
 | 
 
section 515(1)(a) 
 | 
 
 
£10,000 
 | 
 
 
12,700 
 | 
 
 | 
 
section 515(1)(b) 
 | 
 
 
£30,000 
 | 
 
 
€38,100 
 | 
 
 | 
 
section 515(2) 
 | 
 
 
£10,000 
 | 
 
 
€12,700 
 | 
 
 | 
 
section 515(2) 
 | 
 
 
£30,000 
 | 
 
 
€38,100 
 | 
 
 | 
 
section 515(2B) 
 | 
 
 
£30,000 
 | 
 
 
€38,100 
 | 
 
 | 
 
section 531(14)(a) 
 | 
 
 
£1,000 
 | 
 
 
€1,265 
 | 
 
 | 
 
section 531(14)(b) 
 | 
 
 
£1,000 
 | 
 
 
€1,265 
 | 
 
 | 
 
section 531(14)(c) 
 | 
 
 
£1,000 
 | 
 
 
€1,265 
 | 
 
 | 
 
section 598(2)(a)(i) 
 | 
 
 
£375,000 
 | 
 
 
€476,250 
 | 
 
 | 
 
section 598(2)(a)(ii) 
 | 
 
 
£375,000 
 | 
 
 
€476,250 
 | 
 
 | 
 
section 601(1) 
 | 
 
 
£1,000 
 | 
 
 
€1,270 
 | 
 
 | 
 
section 601(2) 
 | 
 
 
£1,000 
 | 
 
 
€1,270 
 | 
 
 | 
 
section 601(3) 
 | 
 
 
£1,000 
 | 
 
 
€1,270 
 | 
 
 | 
 
section 602(2) 
 | 
 
 
£2,000 
 | 
 
 
€2,540 
 | 
 
 | 
 
section 602(3)(a) 
 | 
 
 
£2,000 
 | 
 
 
€2,540 
 | 
 
 | 
 
section 602(4) 
 | 
 
 
£2,000 
 | 
 
 
€2,540 
 | 
 
 | 
 
section 602(6)(b) 
 | 
 
 
£2,000 
 | 
 
 
€2,540 
 | 
 
 | 
 
section 602(6)(c) 
 | 
 
 
£2,000 
 | 
 
 
€2,540 
 | 
 
 | 
 
section 604(12)(c) 
 | 
 
 
£15,000 
 | 
 
 
€19,050 
 | 
 
 | 
 
section 606(1)(a) 
 | 
 
 
£25,000 
 | 
 
 
31,740 
 | 
 
 | 
 
section 650 
 | 
 
 
£15,000 
 | 
 
 
€19,050 
 | 
 
 | 
 
section 659(3)(a)(i) 
 | 
 
 
£10,000 
 | 
 
 
€12,700 
 | 
 
 | 
 
section 659(3)(a)(ii) 
 | 
 
 
£15,000 
 | 
 
 
€19,050 
 | 
 
 | 
 
section 659(3B)(a) 
 | 
 
 
£25,000 
 | 
 
 
€31,750 
 | 
 
 | 
 
paragraph (ii)(I) of the definition of “the specified amount” in section 664(1)(a) 
 | 
 
 
£2,000 
 | 
 
 
€2,539.48 
 | 
 
 | 
 
paragraph (ii)(II) of the definition of “the specified amount” in section 664(1)(a) 
 | 
 
 
£2,800 
 | 
 
 
€3,555.27 
 | 
 
 | 
 
paragraph (ii)(III) of the definition of “the specified amount” in section 664(1)(a) 
 | 
 
 
£2,000 
 | 
 
 
€2,539.48 
 | 
 
 | 
 
paragraph (ii)(IV)(A) of the definition of “the specified amount” in section 664(1)(a) 
 | 
 
 
£4,000 
 | 
 
 
€5,078.95 
 | 
 
 | 
 
paragraph (ii)(IV)(B) of the definition of “the specified amount” in section 664(1)(a) 
 | 
 
 
£3,000 
 | 
 
 
€3,809.21 
 | 
 
 | 
 
paragraph (ii)(V)(A) of the definition of “the specified amount” in section 664(1)(a) 
 | 
 
 
£6,000 
 | 
 
 
€7,618.43 
 | 
 
 | 
 
paragraph (ii)(V)(B) of the definition of “the specified amount” in section 664(1)(a) 
 | 
 
 
£4,000 
 | 
 
 
€5,078.95 
 | 
 
 | 
 
section 664(1)(b)(i) 
 | 
 
 
£2,800 
 | 
 
 
€3,555.27 
 | 
 
 | 
 
section 664(1)(b)(ii)(I) 
 | 
 
 
£4,000 
 | 
 
 
€5,078.95 
 | 
 
 | 
 
section 664(1)(b)(ii)(II) 
 | 
 
 
£3,000 
 | 
 
 
€3,809.21 
 | 
 
 | 
 
section 664(1)(b)(iii)(I) 
 | 
 
 
£6,000 
 | 
 
 
€7,618.43 
 | 
 
 | 
 
section 664(1)(b)(iii)(II) 
 | 
 
 
£4,000 
 | 
 
 
€5,078.95 
 | 
 
 | 
 
section 700(3) 
 | 
 
 
£70 
 | 
 
 
€90 
 | 
 
 | 
 
section 723(1) 
 | 
 
 
£200,000,000 
 | 
 
 
€255,000,000 
 | 
 
 | 
 
section 723(3)(b) 
 | 
 
 
£50,000 
 | 
 
 
€63,500 
 | 
 
 | 
 
section 723(3)(c) 
 | 
 
 
£50,000 
 | 
 
 
63,500 
 | 
 
 | 
 
section 737(1) 
 | 
 
 
£200,000,000 
 | 
 
 
€255,000,000 
 | 
 
 | 
 
section 737(3)(a)(ii) 
 | 
 
 
£50,000 
 | 
 
 
€63,500 
 | 
 
 | 
 
section 737(3)(a)(iii) 
 | 
 
 
£50,000 
 | 
 
 
€63,500 
 | 
 
 | 
 
the formula in the definition of “qualifying group expenditure on research and development” in section 766(1)(a) 
 | 
 
 
£25,000 
 | 
 
 
€31,743.45 
 | 
 
 | 
 
paragraph (A) of the definition of “qualifying group expenditure on research and development” in section 766(1)(a) 
 | 
 
 
£150,000 
 | 
 
 
€190,460.71 
 | 
 
 | 
 
section 766(1)(b)(v)(I) 
 | 
 
 
£50,000 
 | 
 
 
€63,486.90 
 | 
 
 | 
 
section 783(6) 
 | 
 
 
£500 
 | 
 
 
€630 
 | 
 
 | 
 
section 784C(2)(b)(ii) 
 | 
 
 
£50,000 
 | 
 
 
€63,500 
 | 
 
 | 
 
section 784C(3)(b) 
 | 
 
 
£50,000 
 | 
 
 
63,500 
 | 
 
 | 
 
section 784C(4)(a) 
 | 
 
 
£10,000 
 | 
 
 
€12,700 
 | 
 
 | 
 
section 787(2A) 
 | 
 
 
£200,000 
 | 
 
 
€254,000 
 | 
 
 | 
 
section 789(5) 
 | 
 
 
£500 
 | 
 
 
€630 
 | 
 
 | 
 
section 821(1)(b) 
 | 
 
 
£3,000 
 | 
 
 
€3,810 
 | 
 
 | 
 
section 823(3) 
 | 
 
 
£25,000 
 | 
 
 
€31,750 
 | 
 
 | 
 
section 838(1)(a) 
 | 
 
 
£200,000,000 
 | 
 
 
€255,000,000 
 | 
 
 | 
 
section 838(2)(b)(i) 
 | 
 
 
£50,000 
 | 
 
 
€63,500 
 | 
 
 | 
 
section 838(2)(b)(i)(B) 
 | 
 
 
£10,000 
 | 
 
 
€12,700 
 | 
 
 | 
 
section 838(2)(b)(ii) 
 | 
 
 
£50,000 
 | 
 
 
€63,500 
 | 
 
 | 
 
section 838(2)(c) 
 | 
 
 
£50,000 
 | 
 
 
€63,500 
 | 
 
 | 
 
section 839(2)(a)(i) 
 | 
 
 
£25,000 
 | 
 
 
€31,750 
 | 
 
 | 
 
section 839(2)(a)(i) 
 | 
 
 
£50,000 
 | 
 
 
€63,500 
 | 
 
 | 
 
section 839(2)(a)(ii) 
 | 
 
 
£25,000 
 | 
 
 
€31,750 
 | 
 
 | 
 
section 839(2)(a)(ii) 
 | 
 
 
£50,000 
 | 
 
 
€63,500 
 | 
 
 | 
 
section 839(2)(b)(ii)(I) 
 | 
 
 
£25,000 
 | 
 
 
€31,750 
 | 
 
 | 
 
section 839(2)(b)(ii)(I) 
 | 
 
 
£50,000 
 | 
 
 
€63,500 
 | 
 
 | 
 
section 839(2)(b)(ii)(II) 
 | 
 
 
£25,000 
 | 
 
 
€31,750 
 | 
 
 | 
 
section 839(2)(b)(ii)(II) 
 | 
 
 
£50,000 
 | 
 
 
€63,500 
 | 
 
 | 
 
section 839(3) 
 | 
 
 
£50,000 
 | 
 
 
€63,500 
 | 
 
 | 
 
section 839(3) 
 | 
 
 
£75,000 
 | 
 
 
€95,250 
 | 
 
 | 
 
section 839(4) 
 | 
 
 
£25,000 
 | 
 
 
€31,750 
 | 
 
 | 
 
section 839(4) 
 | 
 
 
£50,000 
 | 
 
 
€63,500 
 | 
 
 | 
 
section 856(2) 
 | 
 
 
£50 
 | 
 
 
€60 
 | 
 
 | 
 
section 857(3) 
 | 
 
 
£100 
 | 
 
 
€125 
 | 
 
 | 
 
section 877(5)(b) 
 | 
 
 
£5 
 | 
 
 
€5 
 | 
 
 | 
 
section 885(2) 
 | 
 
 
£5 
 | 
 
 
€7 
 | 
 
 | 
 
section 886(5) 
 | 
 
 
£1,200 
 | 
 
 
€1,520 
 | 
 
 | 
 
section 889(7)(b) 
 | 
 
 
£500 
 | 
 
 
€635 
 | 
 
 | 
 
section 889(8) 
 | 
 
 
£1,200 
 | 
 
 
€1,520 
 | 
 
 | 
 
section 890(3) 
 | 
 
 
£500 
 | 
 
 
€635 
 | 
 
 | 
 
section 891(2)(a) 
 | 
 
 
£50 
 | 
 
 
€65 
 | 
 
 | 
 
section 895(4)(a) 
 | 
 
 
£2,000 
 | 
 
 
€2,535 
 | 
 
 | 
 
section 895(4)(b) 
 | 
 
 
£2,000 
 | 
 
 
€2,535 
 | 
 
 | 
 
section 897(2)(e) 
 | 
 
 
£1,500 
 | 
 
 
€1,905 
 | 
 
 | 
 
section 898(3) 
 | 
 
 
£1 
 | 
 
 
€2 
 | 
 
 | 
 
section 900(7) 
 | 
 
 
£1,500 
 | 
 
 
€1,900 
 | 
 
 | 
 
section 902(11) 
 | 
 
 
£1,500 
 | 
 
 
€1,900 
 | 
 
 | 
 
section 903(5) 
 | 
 
 
£1,000 
 | 
 
 
€1,265 
 | 
 
 | 
 
section 904(5) 
 | 
 
 
£1,000 
 | 
 
 
€1,265 
 | 
 
 | 
 
section 904A(8) 
 | 
 
 
£1,000 
 | 
 
 
€1,265 
 | 
 
 | 
 
section 904A(9) 
 | 
 
 
£15,000 
 | 
 
 
€19,045 
 | 
 
 | 
 
section 904A(9) 
 | 
 
 
£2,000 
 | 
 
 
€2,535 
 | 
 
 | 
 
section 904C(7) 
 | 
 
 
£1,000 
 | 
 
 
€1,265 
 | 
 
 | 
 
section 904C(8) 
 | 
 
 
£15,000 
 | 
 
 
€19,045 
 | 
 
 | 
 
section 904C(8) 
 | 
 
 
£2,000 
 | 
 
 
€2,535 
 | 
 
 | 
 
section 904D(7) 
 | 
 
 
£1,000 
 | 
 
 
€1,265 
 | 
 
 | 
 
section 904D(8) 
 | 
 
 
£15,000 
 | 
 
 
€19,045 
 | 
 
 | 
 
section 904D(8) 
 | 
 
 
£2,000 
 | 
 
 
€2,535 
 | 
 
 | 
 
section 905(3) 
 | 
 
 
£1,000 
 | 
 
 
€1,265 
 | 
 
 | 
 
section 906A(10) 
 | 
 
 
£15,000 
 | 
 
 
€19,045 
 | 
 
 | 
 
section 906A(10) 
 | 
 
 
£2,000 
 | 
 
 
€2,535 
 | 
 
 | 
 
section 907(9) 
 | 
 
 
£15,000 
 | 
 
 
€19,045 
 | 
 
 | 
 
section 907(9) 
 | 
 
 
£2,000 
 | 
 
 
€2,535 
 | 
 
 | 
 
section 914(6)(a) 
 | 
 
 
£5,000 
 | 
 
 
€6,350 
 | 
 
 | 
 
section 914(6)(b) 
 | 
 
 
£15,000 
 | 
 
 
€19,050 
 | 
 
 | 
 
section 917A(4) 
 | 
 
 
£2,000 
 | 
 
 
€2,535 
 | 
 
 | 
 
section 917B(5)(b) 
 | 
 
 
£2,000 
 | 
 
 
€2,535 
 | 
 
 | 
 
section 917C(3)(b) 
 | 
 
 
£2,000 
 | 
 
 
€2,535 
 | 
 
 | 
 
section 923(4) 
 | 
 
 
£100 
 | 
 
 
€125 
 | 
 
 | 
 
section 923(4) 
 | 
 
 
£20 
 | 
 
 
€25 
 | 
 
 | 
 
section 932 
 | 
 
 
£50 
 | 
 
 
€60 
 | 
 
 | 
 
section 939(3) 
 | 
 
 
£750 
 | 
 
 
€950 
 | 
 
 | 
 
section 941(3) 
 | 
 
 
£20 
 | 
 
 
€25 
 | 
 
 | 
 
section 942(6)(b) 
 | 
 
 
£10 
 | 
 
 
€10 
 | 
 
 | 
 
paragraph (i) of the definition of “chargeable person” in section 950(1) 
 | 
 
 
£100 
 | 
 
 
€130 
 | 
 
 | 
 
section 953(7)(a)(i) 
 | 
 
 
£10 
 | 
 
 
€10 
 | 
 
 | 
 
section 962(3)(a) 
 | 
 
 
£15,000 
 | 
 
 
€19,050 
 | 
 
 | 
 
section 962(3)(b) 
 | 
 
 
£2,500 
 | 
 
 
€3,175 
 | 
 
 | 
 
section 962(3)(b) 
 | 
 
 
£15,000 
 | 
 
 
€19,050 
 | 
 
 | 
 
section 962(3)(c) 
 | 
 
 
£2,500 
 | 
 
 
€3,175 
 | 
 
 | 
 
section 980(3) 
 | 
 
 
£300,000 
 | 
 
 
381,000 
 | 
 
 | 
 
section 986(5)(a) 
 | 
 
 
£6 
 | 
 
 
€8 
 | 
 
 | 
 
section 986(5)(a) 
 | 
 
 
£1 
 | 
 
 
€2 
 | 
 
 | 
 
section 986(5)(b) 
 | 
 
 
£6 
 | 
 
 
€8 
 | 
 
 | 
 
section 986(5)(b) 
 | 
 
 
£1 
 | 
 
 
€2 
 | 
 
 | 
 
section 986(5)(b) 
 | 
 
 
£26 
 | 
 
 
€36 
 | 
 
 | 
 
section 986(5)(b) 
 | 
 
 
£4.50 
 | 
 
 
€9 
 | 
 
 | 
 
section 986(6)(b)(i) 
 | 
 
 
£30 
 | 
 
 
€40 
 | 
 
 | 
 
section 987(1) 
 | 
 
 
£1,200 
 | 
 
 
€1,520 
 | 
 
 | 
 
section 987(1A) 
 | 
 
 
£500 
 | 
 
 
€630 
 | 
 
 | 
 
section 987(1A) 
 | 
 
 
£2,000 
 | 
 
 
€2,535 
 | 
 
 | 
 
section 987(2) 
 | 
 
 
£750 
 | 
 
 
€950 
 | 
 
 | 
 
section 991(1) 
 | 
 
 
£5 
 | 
 
 
€6 
 | 
 
 | 
 
section 1003(2)(c)(i) 
 | 
 
 
£75,000 
 | 
 
 
€95,250 
 | 
 
 | 
 
section 1003(2)(c)(ii) 
 | 
 
 
£75,000 
 | 
 
 
€95,250 
 | 
 
 | 
 
section 1003(2)(c)(ii) 
 | 
 
 
£3,000,000 
 | 
 
 
€3,810,000 
 | 
 
 | 
 
section 1021(2) 
 | 
 
 
£20 
 | 
 
 
€25 
 | 
 
 | 
 
section 1052(1) 
 | 
 
 
£750 
 | 
 
 
€950 
 | 
 
 | 
 
section 1052(2) 
 | 
 
 
£1,200 
 | 
 
 
€1,520 
 | 
 
 | 
 
section 1053(1)(i) 
 | 
 
 
£100 
 | 
 
 
€125 
 | 
 
 | 
 
section 1053(2) 
 | 
 
 
£100 
 | 
 
 
€125 
 | 
 
 | 
 
section 1053(2) 
 | 
 
 
£250 
 | 
 
 
€315 
 | 
 
 | 
 
section 1054(2)(a)(i) 
 | 
 
 
£1,000 
 | 
 
 
€1,265 
 | 
 
 | 
 
section 1054(2)(a)(ii) 
 | 
 
 
£500 
 | 
 
 
€630 
 | 
 
 | 
 
section 1054(2)(a)(ii) 
 | 
 
 
£50 
 | 
 
 
€60 
 | 
 
 | 
 
section 1054(2)(b)(i) 
 | 
 
 
£200 
 | 
 
 
€250 
 | 
 
 | 
 
section 1054(2)(b)(ii) 
 | 
 
 
£100 
 | 
 
 
€125 
 | 
 
 | 
 
section 1054(3)(a)(i)(I) 
 | 
 
 
£500 
 | 
 
 
€630 
 | 
 
 | 
 
section 1054(3)(a)(i)(I) 
 | 
 
 
£1,000 
 | 
 
 
€1,265 
 | 
 
 | 
 
section 1054(3)(a)(ii) 
 | 
 
 
£100 
 | 
 
 
€125 
 | 
 
 | 
 
section 1054(3)(a)(ii) 
 | 
 
 
£200 
 | 
 
 
€250 
 | 
 
 | 
 
section 1054(3)(b)(i) 
 | 
 
 
£500 
 | 
 
 
€630 
 | 
 
 | 
 
section 1054(3)(b)(i) 
 | 
 
 
£1,000 
 | 
 
 
€1,265 
 | 
 
 | 
 
section 1054(3)(b)(ii) 
 | 
 
 
£100 
 | 
 
 
€125 
 | 
 
 | 
 
section 1054(3)(b)(ii) 
 | 
 
 
£200 
 | 
 
 
€250 
 | 
 
 | 
 
section 1055 
 | 
 
 
£500 
 | 
 
 
€630 
 | 
 
 | 
 
section 1056(3)(a)(i) 
 | 
 
 
£1,200 
 | 
 
 
€1,520 
 | 
 
 | 
 
section 1056(3)(a)(ii) 
 | 
 
 
£1,200 
 | 
 
 
€1,520 
 | 
 
 | 
 
section 1056(3)(b)(i) 
 | 
 
 
£5,000 
 | 
 
 
€6,345 
 | 
 
 | 
 
section 1056(3)(b)(ii) 
 | 
 
 
£5,000 
 | 
 
 
€6,345 
 | 
 
 | 
 
section 1056(3)(b)(ii) 
 | 
 
 
£10,000 
 | 
 
 
€12,695 
 | 
 
 | 
 
section 1056(3)(b)(iii) 
 | 
 
 
£10,000 
 | 
 
 
€12,695 
 | 
 
 | 
 
section 1056(3)(b)(iii) 
 | 
 
 
£25,000 
 | 
 
 
€31,740 
 | 
 
 | 
 
section 1056(3)(b)(iv) 
 | 
 
 
£25,000 
 | 
 
 
€31,740 
 | 
 
 | 
 
section 1056(3)(b)(iv) 
 | 
 
 
£100,000 
 | 
 
 
€126,970 
 | 
 
 | 
 
section 1056(3)(b)(v) 
 | 
 
 
£100,000 
 | 
 
 
€126,970 
 | 
 
 | 
 
section 1057(1) 
 | 
 
 
£100 
 | 
 
 
€125 
 | 
 
 | 
 
section 1058(1) 
 | 
 
 
£50 
 | 
 
 
€60 
 | 
 
 | 
 
section 1071(1)(a) 
 | 
 
 
£500 
 | 
 
 
€630 
 | 
 
 | 
 
section 1071(1)(a) 
 | 
 
 
£50 
 | 
 
 
€60 
 | 
 
 | 
 
section 1071(1)(b) 
 | 
 
 
£100 
 | 
 
 
€125 
 | 
 
 | 
 
section 1071(2) 
 | 
 
 
£1,000 
 | 
 
 
€1,265 
 | 
 
 | 
 
section 1071(2) 
 | 
 
 
£200 
 | 
 
 
€250 
 | 
 
 | 
 
section 1072(1) 
 | 
 
 
£500 
 | 
 
 
€630 
 | 
 
 | 
 
section 1072(1) 
 | 
 
 
£1,000 
 | 
 
 
€1,265 
 | 
 
 | 
 
section 1072(1) 
 | 
 
 
£100 
 | 
 
 
€125 
 | 
 
 | 
 
section 1072(1) 
 | 
 
 
£200 
 | 
 
 
€250 
 | 
 
 | 
 
section 1073(1)(a) 
 | 
 
 
£500 
 | 
 
 
€630 
 | 
 
 | 
 
section 1073(1)(a) 
 | 
 
 
£50 
 | 
 
 
€60 
 | 
 
 | 
 
section 1073(1)(b) 
 | 
 
 
£100 
 | 
 
 
€125 
 | 
 
 | 
 
section 1074(a) 
 | 
 
 
£500 
 | 
 
 
€630 
 | 
 
 | 
 
section 1074(a) 
 | 
 
 
£50 
 | 
 
 
€60 
 | 
 
 | 
 
section 1074(b) 
 | 
 
 
£100 
 | 
 
 
€125 
 | 
 
 | 
 
section 1075(1) 
 | 
 
 
£100 
 | 
 
 
€125 
 | 
 
 | 
 
section 1075(1) 
 | 
 
 
£10 
 | 
 
 
€10 
 | 
 
 | 
 
section 1075(2) 
 | 
 
 
£100 
 | 
 
 
€125 
 | 
 
 | 
 
section 1075(2) 
 | 
 
 
£250 
 | 
 
 
€315 
 | 
 
 | 
 
section 1075(3)(a) 
 | 
 
 
£500 
 | 
 
 
€630 
 | 
 
 | 
 
section 1075(3)(a) 
 | 
 
 
£50 
 | 
 
 
€60 
 | 
 
 | 
 
section 1075(3)(b) 
 | 
 
 
£100 
 | 
 
 
€125 
 | 
 
 | 
 
section 1075(4)(a) 
 | 
 
 
£500 
 | 
 
 
€630 
 | 
 
 | 
 
section 1075(4)(a) 
 | 
 
 
£1,000 
 | 
 
 
€1,265 
 | 
 
 | 
 
section 1075(4)(b) 
 | 
 
 
£100 
 | 
 
 
€125 
 | 
 
 | 
 
section 1075(4)(b) 
 | 
 
 
£200 
 | 
 
 
€250 
 | 
 
 | 
 
section 1078(3)(b) 
 | 
 
 
£100,000 
 | 
 
 
€126,970 
 | 
 
 | 
 
section 1079(7)(a) 
 | 
 
 
£1,000 
 | 
 
 
€1,265 
 | 
 
 | 
 
section 1079(7)(b) 
 | 
 
 
£5,000 
 | 
 
 
€6,345 
 | 
 
 | 
 
section 1080(2) 
 | 
 
 
£1 
 | 
 
 
€2 
 | 
 
 | 
 
section 1084(2)(a)(i) 
 | 
 
 
£10,000 
 | 
 
 
€12,695 
 | 
 
 | 
 
section 1084(2)(a)(ii) 
 | 
 
 
£50,000 
 | 
 
 
€63,485 
 | 
 
 | 
 
section 1085(3)(a) 
 | 
 
 
£125,000 
 | 
 
 
€158,715 
 | 
 
 | 
 
section 1085(3)(b) 
 | 
 
 
£50,000 
 | 
 
 
€63,485 
 | 
 
 | 
 
section 1085(4)(b)(i) 
 | 
 
 
£25,000 
 | 
 
 
€31,740 
 | 
 
 | 
 
section 1085(4)(b)(ii) 
 | 
 
 
£10,000 
 | 
 
 
€12,695 
 | 
 
 | 
 
section 1086(4)(c) 
 | 
 
 
£10,000 
 | 
 
 
€12,700 
 | 
 
 | 
 
section 1091(3) 
 | 
 
 
£10 
 | 
 
 
€10 
 | 
 
 | 
 
section 1091(3) 
 | 
 
 
£100 
 | 
 
 
€125 
 | 
 
 | 
 
Schedule 2, paragraph 10 
 | 
 
 
£2.50 
 | 
 
 
€3.50 
 | 
 
 | 
 
Schedule 2, paragraph 19 
 | 
 
 
£0.675 
 | 
 
 
€0.675 
 | 
 
 | 
 
Schedule 2, paragraph 19 
 | 
 
 
£1,000 
 | 
 
 
€1,000 
 | 
 
 | 
 
Schedule 2, paragraph 27 
 | 
 
 
£0.675 
 | 
 
 
€0.675 
 | 
 
 | 
 
Schedule 2, paragraph 27 
 | 
 
 
£1,000 
 | 
 
 
€1,000 
 | 
 
 | 
 
Schedule 3, paragraph 8 
 | 
 
 
£4,000 
 | 
 
 
€5,080 
 | 
 
 | 
 
Schedule 3, paragraph 8 
 | 
 
 
£4,000 
 | 
 
 
€5,080 
 | 
 
 | 
 
Schedule 11, paragraph 3(4) 
 | 
 
 
£10,000 
 | 
 
 
€12,700 
 | 
 
 | 
 
Schedule 11, paragraph 3(4) 
 | 
 
 
£30,000 
 | 
 
 
€38,100 
 | 
 
 | 
 
Schedule 12A, paragraph 25 (2)(a) 
 | 
 
 
£250 
 | 
 
 
€320 
 | 
 
 | 
 
Schedule 12A, paragraph 25 (2)(b) 
 | 
 
 
£10 
 | 
 
 
€12 
 | 
 
 | 
 
Schedule 32, paragraph 22(1) 
 | 
 
 
£8,000,000 
 | 
 
 
€10,157,904.63 
 | 
 
 | 
 
Schedule 32, paragraph 22(1) 
 | 
 
 
£6,000,000 
 | 
 
 
€7,618,428.47 
 | 
 
 | 
 
Schedule 32, paragraph 22(1) 
 | 
 
 
£6,000,000 
 | 
 
 
€7,618,428.47 
 | 
 
 | 
 
Schedule 32, paragraph 22(6) 
 | 
 
 
£3,000,000 
 | 
 
 
€3,809,214.24 
 | 
 
 | 
 
Schedule 32, paragraph 22(6) 
 | 
 
 
£2,000,000 
 | 
 
 
€2,539,476.16 
 | 
 
 | 
 
Schedule 32, paragraph 22(7) 
 | 
 
 
£3,000,000 
 | 
 
 
€3,809,214.24 
 | 
 
 | 
 
Schedule 32, paragraph 22(7) 
 | 
 
 
£2,000,000 
 | 
 
 
€2,539,476.16 
 | 
 
 
  | 
 |  |    | 
 
Enactment amended 
 | 
 
 
Amount or words to be replaced 
 | 
 
 
Amount or words to be inserted 
 | 
 
 | 
 
(1) 
 | 
 
 
(2) 
 | 
 
 
(3) 
 | 
 
 | 
 
Illicit Distillation (Ireland) Act, 1831
 (1 & 2 Will. 4, c. 55) (as amended): 
 | 
 
 
 
 | 
 
 
 
 | 
 
 | 
 
section 10 
 | 
 
 
£1,000 
 | 
 
 
€1,265 
 | 
 
 | 
 
section 11 
 | 
 
 
£1,000 
 | 
 
 
€1,265 
 | 
 
 | 
 
section 12 
 | 
 
 
£1,000 
 | 
 
 
€1,265 
 | 
 
 | 
 
section 13 
 | 
 
 
£1,000 
 | 
 
 
€1,265 
 | 
 
 | 
 
section 14 
 | 
 
 
£1,000 
 | 
 
 
€1,265 
 | 
 
 | 
 
section 16 
 | 
 
 
£1,000 
 | 
 
 
€1,265 
 | 
 
 | 
 
section 17 
 | 
 
 
£1,000 
 | 
 
 
€1,265 
 | 
 
 | 
 
section 19 
 | 
 
 
£1,000 
 | 
 
 
€1,265 
 | 
 
 | 
 
section 22 
 | 
 
 
£1,000 
 | 
 
 
€1,265 
 | 
 
 | 
 
section 23 
 | 
 
 
£1,000 
 | 
 
 
€1,265 
 | 
 
 | 
 
section 24 
 | 
 
 
£1,000 
 | 
 
 
€1,265 
 | 
 
 | 
 
section 25 
 | 
 
 
£1,000 
 | 
 
 
€1,265 
 | 
 
 | 
 
section 27 
 | 
 
 
£1,000 
 | 
 
 
€1,265 
 | 
 
 | 
 
section 28 
 | 
 
 
£1,000 
 | 
 
 
€1,265 
 | 
 
 | 
 
section 30 
 | 
 
 
£1,000 
 | 
 
 
€1,265 
 | 
 
 | 
 
Illicit Distillation (Ireland) Act, 1831
 
 | 
 
 
 
 | 
 
 
 
 | 
 
 | 
 
section 36 
 | 
 
 
twenty pounds 
 | 
 
 
€25 
 | 
 
 | 
 
section 36 
 | 
 
 
ten pounds 
 | 
 
 
€12.50 
 | 
 
 | 
 
section 42 
 | 
 
 
two pounds 
 | 
 
 
€2 
 | 
 
 | 
 
section 42 
 | 
 
 
three pounds 
 | 
 
 
€3 
 | 
 
 | 
 
section 42 
 | 
 
 
four pounds 
 | 
 
 
€5 
 | 
 
 | 
 
section 42 
 | 
 
 
six pounds 
 | 
 
 
€7 
 | 
 
 | 
 
section 42 
 | 
 
 
twelve pounds 
 | 
 
 
€15 
 | 
 
 | 
 
section 42 
 | 
 
 
fifteen pounds 
 | 
 
 
€19 
 | 
 
 | 
 
section 42 
 | 
 
 
eighteen pounds 
 | 
 
 
€22 
 | 
 
 | 
 
section 44 
 | 
 
 
one hundred pounds 
 | 
 
 
€125 
 | 
 
 | 
 
Spirits (Ireland) Act, 1854
 (17 & 18 Vict., c. 89) (as amended): 
 | 
 
 
 
 | 
 
 
 
 | 
 
 | 
 
section 2 
 | 
 
 
four pounds 
 | 
 
 
€5 
 | 
 
 | 
 
section 2 
 | 
 
 
ten pounds 
 | 
 
 
€12 
 | 
 
 | 
 
section 2 
 | 
 
 
twenty pounds 
 | 
 
 
€25 
 | 
 
 | 
 
section 4 
 | 
 
 
five shillings 
 | 
 
 
€0.30 
 | 
 
 | 
 
section 4 
 | 
 
 
ten shillings 
 | 
 
 
€0.60 
 | 
 
 | 
 
section 4 
 | 
 
 
twenty shillings 
 | 
 
 
€1 
 | 
 
 | 
 
section 5 
 | 
 
 
twenty shillings 
 | 
 
 
€1 
 | 
 
 | 
 
section 5 
 | 
 
 
four pounds 
 | 
 
 
€5 
 | 
 
 | 
 
section 6 
 | 
 
 
forty shillings 
 | 
 
 
€2 
 | 
 
 | 
 
section 6 
 | 
 
 
eighty shillings 
 | 
 
 
€5 
 | 
 
 | 
 
section 6 
 | 
 
 
ten pounds 
 | 
 
 
€12 
 | 
 
 | 
 
section 6 
 | 
 
 
twenty pounds 
 | 
 
 
€25 
 | 
 
 | 
 
Spirits Act, 1880
 (43 & 44 Vict., c. 24) (as amended): 
 | 
 
 
 
 | 
 
 
 
 | 
 
 | 
 
section 5(2) 
 | 
 
 
five hundred pounds 
 | 
 
 
€630 
 | 
 
 | 
 
section 6 
 | 
 
 
five hundred pounds 
 | 
 
 
€630 
 | 
 
 | 
 
section 7(1) 
 | 
 
 
five hundred pounds 
 | 
 
 
€630 
 | 
 
 | 
 
section 7(2) 
 | 
 
 
one hundred pounds 
 | 
 
 
€125 
 | 
 
 | 
 
section 8(1) 
 | 
 
 
ten pounds 
 | 
 
 
€12 
 | 
 
 | 
 
section 9(3) 
 | 
 
 
fifteen pounds 
 | 
 
 
€19 
 | 
 
 | 
 
section 10(2) 
 | 
 
 
five hundred pounds 
 | 
 
 
€630 
 | 
 
 | 
 
section 11(3) 
 | 
 
 
two hundred pounds 
 | 
 
 
€250 
 | 
 
 | 
 
section 14(2)(a) 
 | 
 
 
two hundred pounds 
 | 
 
 
€250 
 | 
 
 | 
 
section 14(2)(b) 
 | 
 
 
two hundred pounds 
 | 
 
 
€250 
 | 
 
 | 
 
section 14(2)(b) 
 | 
 
 
twenty pounds 
 | 
 
 
€25 
 | 
 
 | 
 
section 14(2)(c) 
 | 
 
 
two hundred pounds 
 | 
 
 
€250 
 | 
 
 | 
 
section 14(2)(d) 
 | 
 
 
fifty pounds 
 | 
 
 
€60 
 | 
 
 | 
 
section 14(2)(f) 
 | 
 
 
two hundred pounds 
 | 
 
 
€250 
 | 
 
 | 
 
section 14(2)(f) 
 | 
 
 
twenty shillings 
 | 
 
 
€1 
 | 
 
 | 
 
section 15(3) 
 | 
 
 
two hundred pounds 
 | 
 
 
€250 
 | 
 
 | 
 
section 17 
 | 
 
 
two hundred pounds 
 | 
 
 
€250 
 | 
 
 | 
 
section 18(b) 
 | 
 
 
five hundred pounds 
 | 
 
 
€630 
 | 
 
 | 
 
section 19(5) 
 | 
 
 
two hundred pounds 
 | 
 
 
€250 
 | 
 
 | 
 
section 22(2) 
 | 
 
 
two hundred pounds 
 | 
 
 
€250 
 | 
 
 | 
 
section 23(5) 
 | 
 
 
fifty pounds 
 | 
 
 
€60 
 | 
 
 | 
 
section 24 
 | 
 
 
fifty pounds 
 | 
 
 
€60 
 | 
 
 | 
 
section 25(7) 
 | 
 
 
five hundred pounds 
 | 
 
 
€630 
 | 
 
 | 
 
section 26(2) 
 | 
 
 
two hundred pounds 
 | 
 
 
€250 
 | 
 
 | 
 
section 27 
 | 
 
 
fifty pounds 
 | 
 
 
€60 
 | 
 
 | 
 
section 28(3) 
 | 
 
 
two hundred pounds 
 | 
 
 
€250 
 | 
 
 | 
 
section 29 
 | 
 
 
two hundred pounds 
 | 
 
 
€250 
 | 
 
 | 
 
section 30(d) 
 | 
 
 
two hundred pounds 
 | 
 
 
€250 
 | 
 
 | 
 
section 31 
 | 
 
 
two hundred pounds 
 | 
 
 
€250 
 | 
 
 | 
 
section 33(5) 
 | 
 
 
two hundred pounds 
 | 
 
 
€250 
 | 
 
 | 
 
section 35(2) 
 | 
 
 
two hundred pounds 
 | 
 
 
€250 
 | 
 
 | 
 
section 36 
 | 
 
 
two hundred pounds 
 | 
 
 
€250 
 | 
 
 | 
 
section 36 
 | 
 
 
six pence 
 | 
 
 
€0.03 
 | 
 
 | 
 
section 38(11) 
 | 
 
 
two hundred pounds 
 | 
 
 
€250 
 | 
 
 | 
 
section 39(d) 
 | 
 
 
two hundred pounds 
 | 
 
 
€250 
 | 
 
 | 
 
section 40(3) 
 | 
 
 
two hundred pounds 
 | 
 
 
€250 
 | 
 
 | 
 
section 40(4) 
 | 
 
 
two hundred pounds 
 | 
 
 
€250 
 | 
 
 | 
 
section 40(4) 
 | 
 
 
fifty pence 
 | 
 
 
€0.60 
 | 
 
 | 
 
section 41(2) 
 | 
 
 
two hundred pounds 
 | 
 
 
€250 
 | 
 
 | 
 
section 43(10) 
 | 
 
 
two hundred pounds 
 | 
 
 
€250 
 | 
 
 | 
 
section 43(11) 
 | 
 
 
twenty shillings 
 | 
 
 
€1 
 | 
 
 | 
 
section 43(12) 
 | 
 
 
fifty pounds 
 | 
 
 
€60 
 | 
 
 | 
 
section 44(2) 
 | 
 
 
twenty shillings 
 | 
 
 
€1 
 | 
 
 | 
 
section 47(2) 
 | 
 
 
twenty pounds 
 | 
 
 
€25 
 | 
 
 | 
 
section 51 
 | 
 
 
fifty pounds 
 | 
 
 
€60 
 | 
 
 | 
 
section 58(9) 
 | 
 
 
two hundred pounds 
 | 
 
 
€250 
 | 
 
 | 
 
section 60 
 | 
 
 
five pounds 
 | 
 
 
€6 
 | 
 
 | 
 
section 64(3) 
 | 
 
 
fifty pounds 
 | 
 
 
€60 
 | 
 
 | 
 
section 65(4) 
 | 
 
 
twenty shillings 
 | 
 
 
€1 
 | 
 
 | 
 
section 84(d) 
 | 
 
 
two hundred pounds 
 | 
 
 
€250 
 | 
 
 | 
 
section 87(2) 
 | 
 
 
five hundred pounds 
 | 
 
 
€630 
 | 
 
 | 
 
section 88(3) 
 | 
 
 
two hundred pounds 
 | 
 
 
€250 
 | 
 
 | 
 
section 89(3) 
 | 
 
 
five hundred pounds 
 | 
 
 
€630 
 | 
 
 | 
 
section 89(3) 
 | 
 
 
twenty shillings 
 | 
 
 
€1 
 | 
 
 | 
 
section 90(3) 
 | 
 
 
two hundred pounds 
 | 
 
 
€250 
 | 
 
 | 
 
section 91(2) 
 | 
 
 
two hundred pounds 
 | 
 
 
€250 
 | 
 
 | 
 
section 91(3) 
 | 
 
 
one hundred pounds 
 | 
 
 
€125 
 | 
 
 | 
 
section 91(4) 
 | 
 
 
fifty pounds 
 | 
 
 
€60 
 | 
 
 | 
 
section 92 
 | 
 
 
five hundred pounds 
 | 
 
 
€630 
 | 
 
 | 
 
section 93(2) 
 | 
 
 
fifty pounds 
 | 
 
 
€60 
 | 
 
 | 
 
section 94(3) 
 | 
 
 
twenty shillings 
 | 
 
 
€1 
 | 
 
 | 
 
section 94(4) 
 | 
 
 
twenty shillings 
 | 
 
 
€1 
 | 
 
 | 
 
section 98(2) 
 | 
 
 
fifty pounds 
 | 
 
 
€60 
 | 
 
 | 
 
section 99(2) 
 | 
 
 
fifty pounds 
 | 
 
 
€60 
 | 
 
 | 
 
section 101(3) 
 | 
 
 
two hundred pounds 
 | 
 
 
€250 
 | 
 
 | 
 
section 102(4) 
 | 
 
 
fifty pounds 
 | 
 
 
€60 
 | 
 
 | 
 
section 103(2) 
 | 
 
 
twenty shillings 
 | 
 
 
€1 
 | 
 
 | 
 
section 105(8) 
 | 
 
 
one hundred pounds 
 | 
 
 
€125 
 | 
 
 | 
 
section 107(1) 
 | 
 
 
five hundred pounds 
 | 
 
 
€630 
 | 
 
 | 
 
section 109(1) 
 | 
 
 
one hundred pounds 
 | 
 
 
€125 
 | 
 
 | 
 
section 110(1) 
 | 
 
 
five hundred pounds 
 | 
 
 
€630 
 | 
 
 | 
 
section 110(2) 
 | 
 
 
five hundred pounds 
 | 
 
 
€630 
 | 
 
 | 
 
section 111(2) 
 | 
 
 
fifty pounds 
 | 
 
 
€60 
 | 
 
 | 
 
section 113 
 | 
 
 
one hundred pounds 
 | 
 
 
€125 
 | 
 
 | 
 
section 126(1) 
 | 
 
 
fifty pounds 
 | 
 
 
€60 
 | 
 
 | 
 
section 127(2) 
 | 
 
 
fifty pounds 
 | 
 
 
€60 
 | 
 
 | 
 
section 128(1) 
 | 
 
 
fifty pounds 
 | 
 
 
€60 
 | 
 
 | 
 
section 129 
 | 
 
 
one hundred pounds 
 | 
 
 
€125 
 | 
 
 | 
 
section 130(1) 
 | 
 
 
one hundred pounds 
 | 
 
 
€125 
 | 
 
 | 
 
section 131 
 | 
 
 
two hundred pounds 
 | 
 
 
€250 
 | 
 
 | 
 
section 135(5) 
 | 
 
 
one hundred pounds 
 | 
 
 
€125 
 | 
 
 | 
 
section 136(3) 
 | 
 
 
one hundred pounds 
 | 
 
 
€125 
 | 
 
 | 
 
section 136(5) 
 | 
 
 
five hundred pounds 
 | 
 
 
€630 
 | 
 
 | 
 
section 137(2) 
 | 
 
 
two hundred pounds 
 | 
 
 
€250 
 | 
 
 | 
 
section 138 
 | 
 
 
one hundred pounds 
 | 
 
 
€125 
 | 
 
 | 
 
section 140(3) 
 | 
 
 
two hundred pounds 
 | 
 
 
€250 
 | 
 
 | 
 
section 142 
 | 
 
 
fifty pounds 
 | 
 
 
€60 
 | 
 
 | 
 
section 143(3) 
 | 
 
 
two hundred pounds 
 | 
 
 
€250 
 | 
 
 | 
 
section 144(1) 
 | 
 
 
one hundred pounds 
 | 
 
 
€125 
 | 
 
 | 
 
section 145(3) 
 | 
 
 
one hundred pounds 
 | 
 
 
€125 
 | 
 
 | 
 
section 145(4) 
 | 
 
 
ten pounds 
 | 
 
 
€12 
 | 
 
 | 
 
section 146(1) 
 | 
 
 
one hundred pounds 
 | 
 
 
€125 
 | 
 
 | 
 
section 146(2) 
 | 
 
 
twenty five pounds 
 | 
 
 
€31 
 | 
 
 | 
 
section 146(2) 
 | 
 
 
six pounds 
 | 
 
 
€7 
 | 
 
 | 
 
section 147 
 | 
 
 
one hundred pounds 
 | 
 
 
€125 
 | 
 
 | 
 
section 148 
 | 
 
 
one hundred pounds 
 | 
 
 
€125 
 | 
 
 | 
 
section 150 
 | 
 
 
five hundred pounds 
 | 
 
 
€630 
 | 
 
 | 
 
section 152 
 | 
 
 
two hundred pounds 
 | 
 
 
€250 
 | 
 
 | 
 
section 153 
 | 
 
 
twenty pounds 
 | 
 
 
€25 
 | 
 
 | 
 
Inland Revenue Act, 1880
 (43 & 44 Vict., c. 20) (as amended): 
 | 
 
 
 
 | 
 
 
 
 | 
 
 | 
 
section 21(4) 
 | 
 
 
one hundred pounds 
 | 
 
 
€125 
 | 
 
 | 
 
section 29(2) 
 | 
 
 
one hundred pounds 
 | 
 
 
€125 
 | 
 
 | 
 
section 30(3) 
 | 
 
 
one hundred pounds 
 | 
 
 
€125 
 | 
 
 | 
 
Revenue Act, 1889 (52 & 53 Vict., c. 42) (as amended): 
 | 
 
 
 
 | 
 
 
 
 | 
 
 | 
 
section 27(3) 
 | 
 
 
fifty pounds 
 | 
 
 
€60 
 | 
 
 | 
 
Finance Act, 1901
 (1 Edw. 7, c. 7) (as amended): 
 | 
 
 
 
 | 
 
 
 
 | 
 
 | 
 
section 8 
 | 
 
 
fifty pounds 
 | 
 
 
€60 
 | 
 
 | 
 
Finance Act, 1902
 (2 Edw. 7, c. 7) (as amended): 
 | 
 
 
 
 | 
 
 
 
 | 
 
 | 
 
section 8(3) 
 | 
 
 
fifty pounds 
 | 
 
 
€60 
 | 
 
 | 
 
Revenue Act, 1906
 (6 Edw. 7, c. 20) (as amended): 
 | 
 
 
 
 | 
 
 
 
 | 
 
 | 
 
section 2(2) 
 | 
 
 
fifty pounds 
 | 
 
 
€60 
 | 
 
 | 
 
section 2(3) 
 | 
 
 
fifty pounds 
 | 
 
 
€60 
 | 
 
 | 
 
section 3(3) 
 | 
 
 
fifty pounds 
 | 
 
 
€60 
 | 
 
 | 
 
section 7(2) 
 | 
 
 
fifty pounds 
 | 
 
 
€60 
 | 
 
 | 
 
Finance (1909-1910) Act, 1910
 (10 Edw. 7, c. 8): 
 | 
 
 
 
 | 
 
 
 
 | 
 
 | 
 
section 50(1) 
 | 
 
 
five hundred pounds 
 | 
 
 
€630 
 | 
 
 | 
 
section 50(2) 
 | 
 
 
£500 
 | 
 
 
€630 
 | 
 
 | 
 
section 50(3) 
 | 
 
 
£1,000 
 | 
 
 
€1,265 
 | 
 
 | 
 
section 50(4) 
 | 
 
 
fifty pounds 
 | 
 
 
€60 
 | 
 
 | 
 
Finance Act, 1911
 (1 & 2 Geo. 5, c. 48) (as amended): 
 | 
 
 
 
 | 
 
 
 
 | 
 
 | 
 
section 10 
 | 
 
 
fifty pounds 
 | 
 
 
€60 
 | 
 
 | 
 
Finance Act, 1915
 (5 & 6 Geo. 5, c. 26) (as amended): 
 | 
 
 
 
 | 
 
 
 
 | 
 
 | 
 
section 8(3) 
 | 
 
 
one hundred pounds 
 | 
 
 
€125 
 | 
 
 | 
 
Finance Act, 1921
 (11 & 12 Geo. 5, c. 32) (as amended): 
 | 
 
 
 
 | 
 
 
 
 | 
 
 | 
 
section 14(3) 
 | 
 
 
two hundred pounds 
 | 
 
 
€250 
 | 
 
 | 
 
section 16(2) 
 | 
 
 
one hundred pounds 
 | 
 
 
€125 
 | 
 
 | 
 
Finance Act, 1926
 (No. 35 of 1926) (as amended): 
 | 
 
 
 
 | 
 
 
 
 | 
 
 | 
 
section 26(2) 
 | 
 
 
£500 
 | 
 
 
€630 
 | 
 
 | 
 
section 24(4) 
 | 
 
 
£1,500 
 | 
 
 
€1,900 
 | 
 
 | 
 
section 25(2) 
 | 
 
 
£1,500 
 | 
 
 
€1,900 
 | 
 
 | 
 
Finance Act, 1929
 (No. 32 of 1929): 
 | 
 
 
 
 | 
 
 
 
 | 
 
 | 
 
section 32 
 | 
 
 
five hundred pounds 
 | 
 
 
€630 
 | 
 
 | 
 
Betting Act, 1931
 (No. 27 of 1931) (as amended): 
 | 
 
 
 
 | 
 
 
 
 | 
 
 | 
 
section 2(2) 
 | 
 
 
£1,500 
 | 
 
 
€1,900 
 | 
 
 | 
 
section 11(1)(m) 
 | 
 
 
fifteen pounds 
 | 
 
 
€19 
 | 
 
 | 
 
section 11(1)(m) 
 | 
 
 
ten pounds 
 | 
 
 
€12 
 | 
 
 | 
 
section 11(1)(m) 
 | 
 
 
five pounds 
 | 
 
 
€6 
 | 
 
 | 
 
section 15(4) 
 | 
 
 
ten pounds 
 | 
 
 
€12 
 | 
 
 | 
 
section 17(4) 
 | 
 
 
twenty pounds 
 | 
 
 
€25 
 | 
 
 | 
 
section 19(5) 
 | 
 
 
one hundred pounds 
 | 
 
 
€125 
 | 
 
 | 
 
section 20(6) 
 | 
 
 
one hundred pounds 
 | 
 
 
€125 
 | 
 
 | 
 
section 21(2) 
 | 
 
 
fifty pounds 
 | 
 
 
€60 
 | 
 
 | 
 
section 22(1) 
 | 
 
 
one shilling 
 | 
 
 
€0.06 
 | 
 
 | 
 
section 22(2) 
 | 
 
 
twenty pounds 
 | 
 
 
€25 
 | 
 
 | 
 
section 23(3) 
 | 
 
 
one hundred pounds 
 | 
 
 
€125 
 | 
 
 | 
 
section 24(2) 
 | 
 
 
ten pounds 
 | 
 
 
€12 
 | 
 
 | 
 
section 25(4) 
 | 
 
 
twenty pounds 
 | 
 
 
€25 
 | 
 
 | 
 
section 26(3) 
 | 
 
 
twenty pounds 
 | 
 
 
€25 
 | 
 
 | 
 
section 29(2) 
 | 
 
 
fifty pounds 
 | 
 
 
€60 
 | 
 
 | 
 
Betting Act, 1931
 (No. 27 of 1931) 
 | 
 
 
 
 | 
 
 
 
 | 
 
 | 
 
section 29(2) 
 | 
 
 
one hundred pounds 
 | 
 
 
€125 
 | 
 
 | 
 
section 30(1) 
 | 
 
 
five pounds 
 | 
 
 
€6 
 | 
 
 | 
 
section 31(1) 
 | 
 
 
five pounds 
 | 
 
 
€6 
 | 
 
 | 
 
section 31(2) 
 | 
 
 
five pounds 
 | 
 
 
€6 
 | 
 
 | 
 
section 32(3) 
 | 
 
 
twenty five pounds 
 | 
 
 
€31 
 | 
 
 | 
 
section 32(3) 
 | 
 
 
one hundred pounds 
 | 
 
 
€125 
 | 
 
 | 
 
section 33(2) 
 | 
 
 
one hundred pounds 
 | 
 
 
€125 
 | 
 
 | 
 
Finance Act, 1939
 (No. 18 of 1939): 
 | 
 
 
 
 | 
 
 
 
 | 
 
 | 
 
section 18(5) 
 | 
 
 
£500 
 | 
 
 
€630 
 | 
 
 | 
 
Finance Act, 1940
 (No. 14 of 1940) (as amended): 
 | 
 
 
 
 | 
 
 
 
 | 
 
 | 
 
section 10(5) 
 | 
 
 
five hundred pounds 
 | 
 
 
€630 
 | 
 
 | 
 
section 10(7) 
 | 
 
 
five hundred pounds 
 | 
 
 
€630 
 | 
 
 | 
 
section 10(8) 
 | 
 
 
twenty pounds 
 | 
 
 
€25 
 | 
 
 | 
 
Auctioneers and House Agents Act, 1947
 (No. 10 of 1947) (as amended): 
 | 
 
 
 
 | 
 
 
 
 | 
 
 | 
 
section 6(3) 
 | 
 
 
£500 
 | 
 
 
€630 
 | 
 
 | 
 
section 7(3) 
 | 
 
 
£500 
 | 
 
 
€630 
 | 
 
 | 
 
Immature Spirits (Restriction) Act, 1947
 (No. 12 of 1947) (as amended): 
 | 
 
 
 
 | 
 
 
 
 | 
 
 | 
 
section 2(6) 
 | 
 
 
one hundred pounds 
 | 
 
 
€125 
 | 
 
 | 
 
Finance Act, 1966
 (No. 17 of 1966) (as amended): 
 | 
 
 
 
 | 
 
 
 
 | 
 
 | 
 
section 15(3) 
 | 
 
 
one hundred pounds 
 | 
 
 
€125 
 | 
 
 | 
 
Finance Act, 1975
 (No. 6 of 1975) (as amended): 
 | 
 
 
 
 | 
 
 
 
 | 
 
 | 
 
section 43(2)(a) 
 | 
 
 
£5 
 | 
 
 
€7 
 | 
 
 | 
 
section 43(5) 
 | 
 
 
£1,000 
 | 
 
 
€1,265 
 | 
 
 | 
 
section 43(7)(aa)(i)(A) 
 | 
 
 
£25 
 | 
 
 
€31 
 | 
 
 | 
 
section 43(7)(aa)(i)(B) 
 | 
 
 
£50 
 | 
 
 
€60 
 | 
 
 | 
 
section 43(7)(aa)(i)(C) 
 | 
 
 
£75 
 | 
 
 
€95 
 | 
 
 | 
 
section 43(7)(aa)(i)(D) 
 | 
 
 
£100 
 | 
 
 
€125 
 | 
 
 | 
 
section 43(10)(c) 
 | 
 
 
£100 
 | 
 
 
€125 
 | 
 
 | 
 
Finance (Excise Duty on Tobacco Products) Act, 1977
 (No. 32 of 1977) (as amended): 
 | 
 
 
 
 | 
 
 
 
 | 
 
 | 
 
section 6(5) 
 | 
 
 
£500 
 | 
 
 
€630 
 | 
 
 | 
 
section 7(3)(c) 
 | 
 
 
£50 
 | 
 
 
€60 
 | 
 
 | 
 
section 10(1)(a) 
 | 
 
 
£150 
 | 
 
 
€190 
 | 
 
 | 
 
section 10(5) 
 | 
 
 
£1,500 
 | 
 
 
€1,900 
 | 
 
 | 
 
section 10A(3)(a) 
 | 
 
 
£1,500 
 | 
 
 
€1,900 
 | 
 
 | 
 
section 10A(3)(b) 
 | 
 
 
£10,000 
 | 
 
 
€12,695 
 | 
 
 | 
 
section 11 
 | 
 
 
£1,500 
 | 
 
 
€1,900 
 | 
 
 | 
 
Finance Act, 1980
 (No. 14 of 1980) (as amended): 
 | 
 
 
 
 | 
 
 
 
 | 
 
 | 
 
section 74(1)(a) 
 | 
 
 
£100 
 | 
 
 
€125 
 | 
 
 | 
 
section 74(1)(b) 
 | 
 
 
£200 
 | 
 
 
€250 
 | 
 
 | 
 
section 74(1)(c) 
 | 
 
 
£300 
 | 
 
 
€380 
 | 
 
 | 
 
section 74(1)(d) 
 | 
 
 
£400 
 | 
 
 
€505 
 | 
 
 | 
 
section 78(2) 
 | 
 
 
£20 
 | 
 
 
€25 
 | 
 
 | 
 
section 78(2) 
 | 
 
 
£125 
 | 
 
 
€155 
 | 
 
 | 
 
section 78(3) 
 | 
 
 
£90 
 | 
 
 
€110 
 | 
 
 | 
 
section 78(4) 
 | 
 
 
£90 
 | 
 
 
€110 
 | 
 
 | 
 
section 78(5) 
 | 
 
 
£90 
 | 
 
 
€110 
 | 
 
 | 
 
Finance Act, 1984
 (No. 9 of 1984) (as amended): 
 | 
 
 
 
 | 
 
 
 
 | 
 
 | 
 
section 76(5) 
 | 
 
 
£100 
 | 
 
 
€125 
 | 
 
 | 
 
section 76(6)(c) 
 | 
 
 
£500 
 | 
 
 
€630 
 | 
 
 | 
 
section 76(8)(b) 
 | 
 
 
£1,500 
 | 
 
 
€1,900 
 | 
 
 | 
 
section 76(9) 
 | 
 
 
£1,000 
 | 
 
 
€1,265 
 | 
 
 | 
 
Finance Act, 1988
 (No. 12 of 1988) (as amended): 
 | 
 
 
 
 | 
 
 
 
 | 
 
 | 
 
section 57(3)(a) 
 | 
 
 
£1,000 
 | 
 
 
€1,265 
 | 
 
 | 
 
section 57(3)(b) 
 | 
 
 
£10,000 
 | 
 
 
€12,695 
 | 
 
 | 
 
Intoxicating Liquor Act, 1988
 (No. 16 of 1988): 
 | 
 
 
 
 | 
 
 
 
 | 
 
 | 
 
section 9 
 | 
 
 
£3,000 
 | 
 
 
€3,805 
 | 
 
 | 
 
Finance Act, 1989
 (No. 10 of 1989) (as amended): 
 | 
 
 
 
 | 
 
 
 
 | 
 
 | 
 
section 42(3) 
 | 
 
 
£1,500 
 | 
 
 
€1,900 
 | 
 
 | 
 
Finance Act, 1992
 (No. 9 of 1992) (as amended): 
 | 
 
 
 
 | 
 
 
 
 | 
 
 | 
 
section 91(2)(b) 
 | 
 
 
£1,000 
 | 
 
 
€1,265 
 | 
 
 | 
 
section 93(5) 
 | 
 
 
£1,000 
 | 
 
 
€1,265 
 | 
 
 | 
 
section 94(2) 
 | 
 
 
£1,000 
 | 
 
 
€1,265 
 | 
 
 | 
 
section 96(4) 
 | 
 
 
£1,000 
 | 
 
 
€1,265 
 | 
 
 | 
 
section 97(1) 
 | 
 
 
£1,000 
 | 
 
 
€1,265 
 | 
 
 | 
 
section 97(3)(a) 
 | 
 
 
£1,000 
 | 
 
 
€1,265 
 | 
 
 | 
 
section 97(3)(b) 
 | 
 
 
£10,000 
 | 
 
 
€12,695 
 | 
 
 | 
 
section 99(3) 
 | 
 
 
£1,000 
 | 
 
 
€1,265 
 | 
 
 | 
 
section 120(2)(d)(ii) 
 | 
 
 
£5 
 | 
 
 
€7 
 | 
 
 | 
 
section 123(a) 
 | 
 
 
£100 
 | 
 
 
€125 
 | 
 
 | 
 
section 123(b) 
 | 
 
 
£30 
 | 
 
 
€38 
 | 
 
 | 
 
section 123(c) 
 | 
 
 
£60 
 | 
 
 
€75 
 | 
 
 | 
 
section 126(1) 
 | 
 
 
£100 
 | 
 
 
€125 
 | 
 
 | 
 
section 126(2) 
 | 
 
 
£1,000 
 | 
 
 
€1,265 
 | 
 
 | 
 
section 128(2) 
 | 
 
 
£1,000 
 | 
 
 
€1,265 
 | 
 
 | 
 
section 132(3)(a) 
 | 
 
 
£250 
 | 
 
 
€315 
 | 
 
 | 
 
section 132(3)(aa) 
 | 
 
 
£250 
 | 
 
 
€315 
 | 
 
 | 
 
section 132(3)(b) 
 | 
 
 
£250 
 | 
 
 
€315 
 | 
 
 | 
 
section 132(3)(c) 
 | 
 
 
£100 
 | 
 
 
€125 
 | 
 
 | 
 
section 132(3)(d) 
 | 
 
 
£40 
 | 
 
 
€50 
 | 
 
 | 
 
Finance Act, 1992
 (No. 9 of 1992) 
 | 
 
 
 
 | 
 
 
 
 | 
 
 | 
 
section 132(3)(f)(i) 
 | 
 
 
£2 
 | 
 
 
€2 
 | 
 
 | 
 
section 132(3)(f)(ii) 
 | 
 
 
£2 
 | 
 
 
€2 
 | 
 
 | 
 
section 132(3)(f)(ii) 
 | 
 
 
£1 
 | 
 
 
€1 
 | 
 
 | 
 
section 139(2) 
 | 
 
 
£1,000 
 | 
 
 
€1,265 
 | 
 
 | 
 
section 139(4) 
 | 
 
 
£1,000 
 | 
 
 
€1,265 
 | 
 
 | 
 
section 139(5)(a) 
 | 
 
 
£1,000 
 | 
 
 
€1,265 
 | 
 
 | 
 
section 139(5)(b) 
 | 
 
 
£10,000 
 | 
 
 
€12,695 
 | 
 
 | 
 
Table to section 155(2) 
 | 
 
 
£150,000 
 | 
 
 
€190,500 
 | 
 
 | 
 
Table to section 155(2) 
 | 
 
 
£200 
 | 
 
 
€250 
 | 
 
 | 
 
Table to section 155(2) 
 | 
 
 
£300,000 
 | 
 
 
€381,000 
 | 
 
 | 
 
Table to section 155(2) 
 | 
 
 
£400 
 | 
 
 
€505 
 | 
 
 | 
 
Table to section 155(2) 
 | 
 
 
£500,000 
 | 
 
 
€635,000 
 | 
 
 | 
 
Table to section 155(2) 
 | 
 
 
£900 
 | 
 
 
€1,140 
 | 
 
 | 
 
Table to section 155(2) 
 | 
 
 
£750,000 
 | 
 
 
€952,500 
 | 
 
 | 
 
Table to section 155(2) 
 | 
 
 
£1,400 
 | 
 
 
€1,775 
 | 
 
 | 
 
Table to section 155(2) 
 | 
 
 
£1,000,000 
 | 
 
 
€1,270,000 
 | 
 
 | 
 
Table to section 155(2) 
 | 
 
 
£2,000 
 | 
 
 
€2,535 
 | 
 
 | 
 
Table to section 155(2) 
 | 
 
 
£3,000 
 | 
 
 
€3,805 
 | 
 
 | 
 
section 155(2)(b)(i) 
 | 
 
 
£200 
 | 
 
 
€250 
 | 
 
 | 
 
section 155(2)(b)(ii) 
 | 
 
 
£200 
 | 
 
 
€250 
 | 
 
 | 
 
section 155(2)(b)(iia) 
 | 
 
 
£200 
 | 
 
 
€250 
 | 
 
 | 
 
section 155(2)(b)(iib) 
 | 
 
 
£200 
 | 
 
 
€250 
 | 
 
 | 
 
section 155(2)(b)(iic) 
 | 
 
 
£200 
 | 
 
 
€250 
 | 
 
 | 
 
section 155(2)(b)(iid) 
 | 
 
 
£200 
 | 
 
 
€250 
 | 
 
 | 
 
section 155(2)(b)(iii) proviso I 
 | 
 
 
£200 
 | 
 
 
€250 
 | 
 
 | 
 
section 155(2)(b)(iii) proviso II 
 | 
 
 
£200 
 | 
 
 
€250 
 | 
 
 | 
 
section 155(4) 
 | 
 
 
£1,000 
 | 
 
 
€1,265 
 | 
 
 | 
 
section 159(1) 
 | 
 
 
£60 
 | 
 
 
€75 
 | 
 
 | 
 
section 159(2) 
 | 
 
 
£10 
 | 
 
 
€12 
 | 
 
 | 
 
section 161 
 | 
 
 
£400 
 | 
 
 
€505 
 | 
 
 | 
 
Part I of the Sixth Schedule 
 | 
 
 
£200 
 | 
 
 
€250 
 | 
 
 | 
 
Part I of the Sixth Schedule 
 | 
 
 
£40 
 | 
 
 
€50 
 | 
 
 | 
 
Part II of the Sixth Schedule 
 | 
 
 
£30 
 | 
 
 
€38 
 | 
 
 | 
 
Part II of the Sixth Schedule 
 | 
 
 
£5 
 | 
 
 
€6 
 | 
 
 | 
 
Part II of the Sixth Schedule 
 | 
 
 
£20 
 | 
 
 
€25 
 | 
 
 | 
 
Part III of the Sixth Schedule 
 | 
 
 
£125 
 | 
 
 
€155 
 | 
 
 | 
 
Part III of the Sixth Schedule 
 | 
 
 
£250 
 | 
 
 
€315 
 | 
 
 | 
 
Part III of the Sixth Schedule 
 | 
 
 
£375 
 | 
 
 
€475 
 | 
 
 | 
 
Part III of the Sixth Schedule 
 | 
 
 
£500 
 | 
 
 
€630 
 | 
 
 | 
 
Part IV of the Sixth Schedule 
 | 
 
 
£150 
 | 
 
 
€190 
 | 
 
 | 
 
Part IV of the Sixth Schedule 
 | 
 
 
£10 
 | 
 
 
€12 
 | 
 
 | 
 
Part IV of the Sixth Schedule 
 | 
 
 
£200 
 | 
 
 
€250 
 | 
 
 | 
 
Part IV of the Sixth Schedule 
 | 
 
 
£100 
 | 
 
 
€125 
 | 
 
 | 
 
Finance Act, 1994
 (No. 13 of 1994) (as amended): 
 | 
 
 
 
 | 
 
 
 
 | 
 
 | 
 
section 80 
 | 
 
 
£15.65 
 | 
 
 
€19.87 
 | 
 
 | 
 
Fourth Schedule 
 | 
 
 
£35.03 
 | 
 
 
€44.47 
 | 
 
 | 
 
Fourth Schedule 
 | 
 
 
£151.59 
 | 
 
 
€192.47 
 | 
 
 | 
 
Fourth Schedule 
 | 
 
 
£215.01 
 | 
 
 
€273.00 
 | 
 
 | 
 
Fourth Schedule 
 | 
 
 
£311.97 
 | 
 
 
€396.12 
 | 
 
 | 
 
Fourth Schedule 
 | 
 
 
£430.02 
 | 
 
 
€546.01 
 | 
 
 | 
 
Fifth Schedule 
 | 
 
 
£71.66 
 | 
 
 
€90.98 
 | 
 
 | 
 
Fifth Schedule 
 | 
 
 
£215.01 
 | 
 
 
€273.00 
 | 
 
 | 
 
Fifth Schedule 
 | 
 
 
£311.97 
 | 
 
 
€396.12 
 | 
 
 | 
 
Fifth Schedule 
 | 
 
 
£430.02 
 | 
 
 
€546.01 
 | 
 
 | 
 
Finance Act, 1995
 (No. 8 of 1995) (as amended): 
 | 
 
 
 
 | 
 
 
 
 | 
 
 | 
 
Section 111 
 | 
 
 
£200 
 | 
 
 
€250 
 | 
 
 | 
 
Finance Act, 1996
 (No. 9 of 1996) (as amended): 
 | 
 
 
 
 | 
 
 
 
 | 
 
 | 
 
Second Schedule 
 | 
 
 
£21.75 
 | 
 
 
€27.61 
 | 
 
 | 
 
Second Schedule 
 | 
 
 
£15.65 
 | 
 
 
€19.87 
 | 
 
 | 
 
Finance Act, 1998
 (No. 3 of 1998): 
 | 
 
 
 
 | 
 
 
 
 | 
 
 | 
 
section 86 
 | 
 
 
£300 
 | 
 
 
€380 
 | 
 
 | 
 
Finance Act, 1999
 (No. 2 of 1999) (as amended): 
 | 
 
 
 
 | 
 
 
 
 | 
 
 | 
 
section 98(1) 
 | 
 
 
£4.40 
 | 
 
 
€5.58 
 | 
 
 | 
 
section 99(1) 
 | 
 
 
£17.90 
 | 
 
 
€22.72 
 | 
 
 | 
 
section 101(8) 
 | 
 
 
£200 
 | 
 
 
€250 
 | 
 
 | 
 
section 102(2) 
 | 
 
 
£1,500 
 | 
 
 
€1,900 
 | 
 
 | 
 
section 102(4)(a) 
 | 
 
 
£1,500 
 | 
 
 
€1,900 
 | 
 
 | 
 
section 102(4)(b) 
 | 
 
 
£10,000 
 | 
 
 
€12,695 
 | 
 
 | 
 
Schedule 2 
 | 
 
 
£361.36 
 | 
 
 
€458.83 
 | 
 
 | 
 
Schedule 2 
 | 
 
 
£274.44 
 | 
 
 
€348.46 
 | 
 
 | 
 
Schedule 2 
 | 
 
 
£357.22 
 | 
 
 
€453.57 
 | 
 
 | 
 
Schedule 2 
 | 
 
 
£180.68 
 | 
 
 
€229.41 
 | 
 
 | 
 
Schedule 2 
 | 
 
 
£196.14 
 | 
 
 
€249.04 
 | 
 
 | 
 
Schedule 2 
 | 
 
 
£256.14 
 | 
 
 
€325.23 
 | 
 
 | 
 
Schedule 2 
 | 
 
 
£25.00 
 | 
 
 
€31.74 
 | 
 
 | 
 
Schedule 2 
 | 
 
 
£10.60 
 | 
 
 
€13.45 
 | 
 
 | 
 
Schedule 2 
 | 
 
 
£37.30 
 | 
 
 
€47.36 
 | 
 
 | 
 
Schedule 2 
 | 
 
 
£41.75 
 | 
 
 
€53.01 
 | 
 
 | 
 
Schedule 2 
 | 
 
 
£14.30 
 | 
 
 
€18.15 
 | 
 
 | 
 
Schedule 2 
 | 
 
 
£196.14 
 | 
 
 
€249.04 
 | 
 
 | 
 
Schedule 2 
 | 
 
 
£37.30 
 | 
 
 
€47.36 
 | 
 
 | 
 
Finance Act, 2000
 (No. 3 of 2000): 
 | 
 
 
 
 | 
 
 
 
 | 
 
 | 
 
section 105 
 | 
 
 
£200 
 | 
 
 
€250 
 | 
 
 | 
 
Intoxicating Liquor Act, 2000
 (No. 17 of 2000): 
 | 
 
 
 
 | 
 
 
 
 | 
 
 | 
 
section 20(4)(a) 
 | 
 
 
£2,500 
 | 
 
 
€3,170 
 | 
 
 | 
 
Finance Act, 2001: 
 | 
 
 
 
 | 
 
 
 
 | 
 
 | 
 
section 119
(3)(a) 
 | 
 
 
£1,500 
 | 
 
 
€1,900 
 | 
 
 | 
 
section 119
(3)(b) 
 | 
 
 
£10,000 
 | 
 
 
€12,695 
 | 
 
 | 
 
section 124
 
 | 
 
 
£1,500 
 | 
 
 
€1,900 
 | 
 
 | 
 
section 128
(1) 
 | 
 
 
£5,000 
 | 
 
 
€6,350 
 | 
 
 | 
 
section 156
(2)(a) 
 | 
 
 
£361.36 
 | 
 
 
€458.83 
 | 
 
 | 
 
section 156
(2)(a) 
 | 
 
 
£274.44 
 | 
 
 
€348.46 
 | 
 
 | 
 
section 156
(2)(a) 
 | 
 
 
£357.22 
 | 
 
 
€453.57 
 | 
 
 | 
 
section 156
(2)(a) 
 | 
 
 
£180.68 
 | 
 
 
€229.41 
 | 
 
 | 
 
section 156
(2)(a) 
 | 
 
 
£196.14 
 | 
 
 
€249.04 
 | 
 
 | 
 
section 156
(2)(a) 
 | 
 
 
£256.14 
 | 
 
 
€325.23 
 | 
 
 | 
 
section 156
(2)(a) 
 | 
 
 
£25.00 
 | 
 
 
€31.74 
 | 
 
 | 
 
section 156
(2)(a) 
 | 
 
 
£10.60 
 | 
 
 
€13.45 
 | 
 
 | 
 
section 156
(2)(a) 
 | 
 
 
£37.30 
 | 
 
 
€47.36 
 | 
 
 | 
 
section 156
(2)(a) 
 | 
 
 
£41.75 
 | 
 
 
€53.01 
 | 
 
 | 
 
section 156
(2)(a) 
 | 
 
 
£14.30 
 | 
 
 
€18.15 
 | 
 
 | 
 
section 156
(2)(a) 
 | 
 
 
£196.14 
 | 
 
 
€249.04 
 | 
 
 | 
 
section 156
(2)(a) 
 | 
 
 
£37.30 
 | 
 
 
€47.36 
 | 
 
 | 
 
section 171
 
 | 
 
 
£200 
 | 
 
 
€250 
 | 
 
 | 
 
Schedule 4 
 | 
 
 
£81.68 
 | 
 
 
€103.71 
 | 
 
 | 
 
Schedule 4 
 | 
 
 
£124.840 
 | 
 
 
€158.514 
 | 
 
 | 
 
Schedule 4 
 | 
 
 
£105.347 
 | 
 
 
€133.763 
 | 
 
 | 
 
Schedule 4 
 | 
 
 
£86.609 
 | 
 
 
€109.970 
 | 
 
 | 
 
European Communities (Customs and Excise) Regulations, 1992 (
S.I. No. 394 of 1992
): 
 | 
 
 
 
 | 
 
 
 
 | 
 
 | 
 
Regulation 5(6) 
 | 
 
 
£1,000 
 | 
 
 
€1,265 
 | 
 
 | 
 
Regulation 20(4) 
 | 
 
 
£1,000 
 | 
 
 
€1,265 
 | 
 
 | 
 
Vehicle Registration and Taxation (No. 2) Regulations, 1992 (
S.I. No. 437 of 1992
): 
 | 
 
 
 
 | 
 
 
 
 | 
 
 | 
 
Regulation 6(2) 
 | 
 
 
£250 
 | 
 
 
€315 
 | 
 
 | 
 
Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, 1994 (
S.I. No. 353 of 1994
): 
 | 
 
 
 
 | 
 
 
 
 | 
 
 | 
 
Regulation 9 
 | 
 
 
£7,500 
 | 
 
 
€9,525 
 | 
 
 | 
 
Regulation 11 
 | 
 
 
£12,500 
 | 
 
 
€15,875 
 | 
 
 | 
 
Regulation 13 
 | 
 
 
£12,500 
 | 
 
 
€15,875 
 | 
 
 
  |