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

Finance Act 2003
No. 3 of 2003

Contents

Commencement

SectionCommencement DateCommencement Information
Ss. 1-5 1 January 2003 Commenced as per s. 171(9)
S. 6 1 January 2004 Commenced as per s. 6(2)
S. 7 1 January 2003 Commenced as per s. 171(9)
S. 8(1)(a) 30 June 2003 Commenced as per s. 8(2)(a)
S. 8(1)(b) 1 January 2003 Commenced as per s. 171(9)
S. 8(2) 1 January 2003 Commenced as per s. 171(9)
S. 9 1 January 2003 Commenced as per s. 171(9)
S. 10(1) 1 January 2003 Commenced as per s. 171(9)
S. 10(2)(a) 18 December 2001 Commenced as per s. 10(3)(a)
S. 10(2)(b) 1 January 2003 Commenced as per s. 171(9)
S. 10(2)(c) 1 May 2003 Commenced as per s. 10(3)(b)
S. 10(3) 1 January 2003 Commenced as per s. 171(9)
Ss. 11-13 1 January 2003 Commenced as per s. 171(9)
S. 14(1)(a) 28 March 2003 Commenced as per s. 14(2)(d)
S. 14(1)(b) 6 February 2003 Commenced as per s. 14(2)(b)
S. 14(1)(c)(i)(I) 6 February 2003 Commenced as per s. 14(2)(b)
S. 14(1)(c)(i)(II) 1 January 2003 Commenced as per s. 14(2)(a)
S. 14(1)(c)(ii) 6 February 2003 Commenced as per s. 14(2)(b)
S. 14(1)(c)(iii) 28 March 2003 Commenced as per s. 14(2)(d)
S. 14(1)(c)(iv) 6 February 2003 Commenced as per s. 14(2)(b)
S. 14(1)(d) 1 January 2003 Commenced as per s. 14(2)(a)
S. 14(1)(e) 1 January 2002 Commenced as per s. 14(2)(c)
S. 14(1)(f), (g) 28 March 2003 Commenced as per s. 14(2)(d)
S. 14(2) 1 January 2003 Commenced as per s. 171(9)
Ss. 15, 16 1 January 2003 Commenced as per s. 171(9)
S. 17(1)(a) as it relates to the substitution of s. 865 31 October 2003 Finance Act 2003 (Commencement of Section 17) Order 2003 (S.I. No. 508 of 2003), art. 2(a)(i)
S. 17(1)(a) as it relates to the insertion of s. 865A in relation to repayments of tax made on or after 1 November 2003 1 November 2003 Finance Act 2003 (Commencement of Section 17) Order 2003 (S.I. No. 508 of 2003), art. 2(a)(ii)
S. 17(1)(a) as it relates to the insertion of s. 865A other than in relation to repayments of tax made on or after 1 November 2003 Not yet commenced. Commencement order required under s. 17(2)(a)
S. 17(1)(b) in relation to any repayment of tax arising under s. 941 of the Principal Act by virtue of any order or judgment of the Supreme Court or the High Court made on or after 1 November 2003 1 November 2003 Finance Act 2003 (Commencement of Section 17) Order 2003 (S.I. No. 508 of 2003), art. 2(b)
S. 17(1)(b) other than in relation to any repayment of tax arising under s. 941 of the Principal Act by virtue of any order or judgment of the Supreme Court or the High Court made on or after 1 November 2003 Not yet commenced. Commencement order required under s. 17(2)(a)
S. 17(1)(c) in relation to any repayment of tax arising from— (i) a determination made by a judge of the Circuit Court under s. 942 of the Principal Act, or (ii) an agreement referred to in subs. (8) of that section entered into 1 November 2003 Finance Act 2003 (Commencement of Section 17) Order 2003 (S.I. No. 508 of 2003), art. 2(c)
S. 17(1)(c) other than in relation to any repayment of tax arising from— (i) a determination made by a judge of the Circuit Court under s. 942 of the Principal Act, or (ii) an agreement referred to in subs. (8) of that section entered into Not yet commenced. Commencement order required under s. 17(2)(a)
S. 17(1)(d) as it relates to the deletion of s. 930 1 January 2005 Finance Act 2003 (Commencement of Section 17) Order 2003 (S.I. No. 508 of 2003), art. 2(d)(i)
S. 17(1)(d) as it relates to the deletion of s. 953 as respects payments of preliminary tax made on or after 1 November 2003 1 November 2003 Finance Act 2003 (Commencement of Section 17) Order 2003 (S.I. No. 508 of 2003), art. 2(d)(ii)(I)
S. 17(1)(d) as it relates to the deletion of s. 953 other than as respects payments of preliminary tax made on or after 1 November 2003 Not yet commenced. Commencement order required under s. 17(2)(a)
S. 17(1)(d) as it relates to the deletion of s. 953 as respects payments of preliminary tax made, unless the return for the chargeable period in respect of which the preliminary tax was paid, required by s. 951 of the Principal Act is lodged with the Collector-General on or before 31 October 2004 1 November 2004 Finance Act 2003 (Commencement of Section 17) Order 2003 (S.I. No. 508 of 2003), art. 2(d)(ii)(II)
S. 17(1)(d) as it relates to the deletion of s. 953 as respects payments of preliminary tax made, and the return for the chargeable period in respect of which the preliminary tax was paid, required by s. 951 of the Principal Act is lodged with the Collector-General on or before 31 October 2004 Not yet commenced. Commencement order required under s. 17(2)(a)
S. 17(1)(d) as it relates to the deletion of s. 953 other than as respects payments of preliminary tax made Not yet commenced. Commencement order required under s. 17(2)(a)
S. 17(1)(e) 1 January 2005 Finance Act 2003 (Commencement of Section 17) Order 2003 (S.I. No. 508 of 2003), art. 2(e)
S. 17(1)(f) in relation to the making, on or after 1 January 2005, of assessments referred to in the provisions listed in that paragraph 1 January 2005 Finance Act 2003 (Commencement of Section 17) Order 2003 (S.I. No. 508 of 2003), art. 2(f)
S. 17(1)(f) other than in relation to the making, on or after 1 January 2005, of assessments referred to in the provisions listed in that paragraph Not yet commenced. Commencement order required under s. 17(2)(a)
S. 17(1)(g) in relation to the making or amending of assessments, additional tax being payable or the repayment of tax by reason of a matter contained in a return for a chargeable period 1 January 2005 Finance Act 2003 (Commencement of Section 17) Order 2003 (S.I. No. 508 of 2003), art. 2(g)
S. 17(1)(g) other than in relation to the making or amending of assessments, additional tax being payable or the repayment of tax by reason of a matter contained in a return for a chargeable period Not yet commenced. Commencement order required under s. 17(2)(a)
S. 17(1)(h) in relation to enquiries and actions referred to in s. 956(1)(b) of the Principal Act made on or after that date 1 January 2005 Finance Act 2003 (Commencement of Section 17) Order 2003 (S.I. No. 508 of 2003), art. 2(h)
S. 17(1)(h) other than in relation to enquiries and actions referred to in s. 956(1)(b) of the Principal Act made on or after that date Not yet commenced. Commencement order required under s. 17(2)(a)
S. 17(1)(i)(a)(i)(I) in relation to the making of assessments referred to in s. 997 of the Principal Act 1 January 2005 Finance Act 2003 (Commencement of Section 17) Order 2003 (S.I. No. 508 of 2003), art. 2(i)(II)
S. 17(1)(i)(a)(i)(II) in relation to the making of assessments referred to in s. 997 of the Principal Act 31 October 2003 Finance Act 2003 (Commencement of Section 17) Order 2003 (S.I. No. 508 of 2003), art. 2(i)(I)
S. 17(1)(i)(b) in relation to the making of assessments referred to in s. 997 of the Principal Act 1 January 2005 Finance Act 2003 (Commencement of Section 17) Order 2003 (S.I. No. 508 of 2003), art. 2(i)(II)
S. 17(1)(i) other than in relation to the making of assessments referred to in s. 997 of the Principal Act Not yet commenced. Commencement order required under s. 17(2)(a)
S. 17(2) 1 January 2003 Commenced as per s. 171(9)
S. 18 6 February 2003 Commenced as per s. 18(2)
S. 19 1 January 2003 Finance Act 2003 (Section 19) (Commencement) Order 2004 (S.I. No. 427 of 2004), art. 2
S. 20 28 March 2003 Commenced as per s. 20(2)
Ss. 21, 22 1 January 2003 Commenced as per s. 171(9)
S. 23 4 December 2002 Commenced as per s. 23
S. 24 1 January 2003 Commenced as per s. 171(9)
S. 25(1)(a)(i) 4 December 2002 Commenced as per s. 25(2)(a)
S. 25(1)(a)(ii)(I) 4 December 2002 Commenced as per s. 25(2)(a)
S. 25(1)(a)(ii)(II) 1 January 2003 Commenced as per s. 25(2)(b)
S. 25(1)(a)(iii) 4 December 2002 Commenced as per s. 25(2)(a)
S. 25(1)(b) 4 December 2002 Commenced as per s. 25(2)(a)
S. 25(1)(c) 4 December 2002 Commenced as per s. 25(2)(a)
S. 25(2) 1 January 2003 Commenced as per s. 171(9)
S. 26 1 January 2003 Commenced as per s. 171(9)
S. 27(1)(a), (b) 1 March 1999 Commenced as per s. 27(2)(a)
S. 27(1)(c) 6 April 2001 Commenced as per s. 27(2)(b)
S. 27(1)(d)(i) 1 March 1999 Commenced as per s. 27(2)(a)
S. 27(1)(d)(ii) 1 January 2002 Commenced as per s. 27(2)(c)
S. 27(1)(e)(i) 1 January 2003 Commenced as per s. 27(2)(d)
S. 27(1)(e)(i) 1 March 1999 Commenced as per s. 27(2)(a)
S. 27(1)(e)(ii) 1 January 2002 Commenced as per s. 27(2)(c)
S. 27(2) 1 January 2003 Commenced as per s. 171(9)
S. 28 1 January 2003 Commenced as per s. 171(9)
S. 29(1)(a)-(c) 6 April 2000 Commenced as per s. 29(2)(a)
S. 29(1)(d)(i) 1 January 2003 Commenced as per s. 29(2)(b)
S. 29(1)(d)(ii) 1 January 2002 Commenced as per s. 29(2)(c)
S. 29(2) 1 January 2003 Commenced as per s. 171(9)
Ss. 30, 31 1 January 2003 Commenced as per s. 171(9)
S. 32 18 July 2002 Commenced as per s. 32(2)
S. 33 1 January 2003 Commenced as per s. 171(9)
S. 34 6 April 2001 Commenced as per s. 34(2)
Ss. 35-42 1 January 2003 Commenced as per s. 171(9)
S. 43 6 February 2003 Commenced as per s. 43(2)
Ss. 44-57 1 January 2003 Commenced as per s. 171(9)
S. 58(1)(a) 28 March 2003 Commenced as per s. 58(2)(a)
S. 58(1)(b) 1 January 2002 Commenced as per s. 58(2)(b)
S. 58(1)(c), (d) 20 July 2000 Commenced as per s. 58(2)(c)
S. 58(1)(e) 28 March 2003 Commenced as per s. 58(2)(a)
S. 58(2) 1 January 2003 Commenced as per s. 171(9)
Ss. 59-61 1 January 2003 Commenced as per s. 171(9)
S. 62 28 March 2003 Commenced as per s. 62(3)
Ss. 63-72 1 January 2003 Commenced as per s. 171(9)
Ss. 73-86 1 July 2004 Finance Act 2003 (Commencement of Chapter 1 of Part 2) Order 2004 (S.I. No. 373 of 2004), art. 2
Ss. 87-91 28 March 2003 Commenced on enactment
S. 92(1), (2) 28 March 2003 Commenced on enactment
S. 92(3) 5 December 2002 Commenced as per s. 92(3)
Ss. 93-100 28 March 2003 Commenced on enactment
S. 101 1 July 2003 Finance Act 2003 (Section 101) (Commencement) Order 2003 (S.I. No. 247 of 2003), art. 2
S. 102 28 May 2004 Finance Act 2003 (Section 102) (Commencement) Order 2004 (S.I. No. 232 of 2004), art. 2
S. 103 1 January 2003 Commenced as per s. 103(2)
S. 104 1 May 2003 Finance Act 2003 (Section 104) (Commencement) Order 2003 (S.I. No. 172 of 2003), art. 2
S. 105 1 January 2003 Commenced as per s. 105(2)
S. 106 28 March 2003 Commenced on enactment
Ss. 107-110 1 June 2003 Finance Act 2003 (Commencement of Certain Provisions of Chapter 2 of Part 2) Order 2003 (S.I. No. 244 of 2003), art. 2
S. 111 1 May 2003 Finance Act 2003 (Section 111) (Commencement) Order 2003 (S.I. No. 173 of 2003), art. 2
S. 112 28 March 2003 Commenced as per s. 171(10)(f)
S. 113 1 July 2003 Commenced as per s. 171(10)(c)
S. 114 28 March 2003 Commenced as per s. 171(10)(f)
S. 115 1 July 2003 Commenced as per s. 171(10)(c)
S. 116 1 July 2003 Commenced as per s. 171(10)(c)
Ss. 117, 118 28 March 2003 Commenced as per s. 171(10)(f)
S. 119 1 January 2003 Commenced as per s. 171(10)(a)
S. 120 1 May 2003 Commenced as per s. 171(10)(b)
S. 121 28 March 2003 Commenced as per s. 171(10)(f)
S. 122 1 January 2004 Commenced as per s. 171(10)(d)
S. 123 1 July 2003 Commenced as per s. 171(10)(c)
Ss. 124, 125 1 November 2003 Finance Act 2003 (Commencement of Sections 124, 125, 129 and 130(B)) Order 2003 (S.I. No. 512 of 2003), art. 2
Ss. 126-128 28 March 2003 Commenced as per s. 171(10)(f)
S. 129 1 November 2003 Finance Act 2003 (Commencement of Sections 124, 125, 129 and 130(B)) Order 2003 (S.I. No. 512 of 2003), art. 2
S. 130(a) 1 July 2003 Commenced as per s. 171(10)(c)
S. 130(b) 1 November 2003 Finance Act 2003 (Commencement of Sections 124, 125, 129 and 130(B)) Order 2003 (S.I. No. 512 of 2003), art. 2
S. 131 1 July 2003 Commenced as per s. 171(10)(c)
S. 132-141 28 March 2003 Commenced on enactment
S. 142(1) as respects s. 159A of the Principal Act 31 October 2003 Finance Act 2003 (Commencement of Section 142) Order 2003 (S.I. No. 514 of 2003), art. 3(a)
S. 142(1) as respects s. 159B of the Principal Act in so far as it relates to repayments made on or after that day (other than repayments made in respect of claims for repayment made before 1 November 2003 by virtue of subss. (4)(b) and (7) of s. 29, subss. 4(b) and (7) of s. 53 or s. 117(2)(b) of the Principal Act and without prejudice to subs. (2) of s. 159B of the Principal Act) 1 November 2003 Finance Act 2003 (Commencement of Section 142) Order 2003 (S.I. No. 514 of 2003), art. 3(b)
S. 142(1) as respects s. 159B of the Principal Act other than as it relates to repayments made on or after that day (other than repayments made in respect of claims for repayment made before 1 November 2003 by virtue of subss. (4)(b) and (7) of s. 29, subss. 4(b) and (7) of s. 53 or s. 117(2)(b) of the Principal Act and without prejudice to subs. (2) of s. 159B of the Principal Act) Not yet commenced. Commencement order required under s. 142(2)
S. 142(1) as respects s. 159C of the Principal Act 1 January 2005 Finance Act 2003 (Commencement of Section 142) Order 2003 (S.I. No. 514 of 2003), art. 3(c)
S. 142(2) 28 March 2003 Commenced on enactment
Ss. 143, 144 28 March 2003 Commenced on enactment
S. 145(1)(a) 1 November 2003 Finance Act 2003 (Commencement of Section 145) Order 2003 (S.I. No. 515 of 2003), art. 2(a)
S. 145(1)(b), (c) 1 January 2025 Finance Act 2003 (Commencement of Section 145) Order 2003 (S.I. No. 515 of 2003), art. 3
S. 145(1)(d) as it relates to s. 57(1) as respects repayments made on or after 1 November 2003 (except repayments in respect of claims for repayment made before 1 November 2003 not being claims for repayment made by virtue of s. 18(3) of the Capital Acquisitions Tax Consolidation Act 2003) 1 November 2003 Finance Act 2003 (Commencement of Section 145) Order 2003 (S.I. No. 515 of 2003), art. 2(b)
S. 145(1)(d) as it relates to s. 57(1) other than as respects repayments made on or after 1 November 2003  Not yet commenced. Commencement order required under s. 145(2)
S. 145(1)(d) as it relates to s. 57(2)-(5) 31 October 2003 Finance Act 2003 (Commencement of Section 145) Order 2003 (S.I. No. 515 of 2003), art. 4
S. 145(1)(d) as it relates to s. 57(6)-(12) as respects repayments made on or after 1 November 2003 (except repayments in respect of claims for repayment made before 1 November 2003 not being claims for repayment made by virtue of s. 18(3) of the Capital Acquisitions Tax Consolidation Act 2003) 1 November 2003 Finance Act 2003 (Commencement of Section 145) Order 2003 (S.I. No. 515 of 2003), art. 2(b)
S. 145(1)(d) as it relates to s. 57(6)-(12) other than as respects repayments made on or after 1 November 2003 Not yet commenced. Commencement order required under s. 145(2)
S. 145(2) 28 March 2003 Commenced on enactment
S. 146 1 October 2003 Finance Act 2003 (Section 146) (Commencement) Order 2003 (S.I. No. 466 of 2003), art. 2
Ss. 147-149 28 March 2003 Commenced on enactment
S. 150(1)(a) 28 March 2003 Commenced on enactment
S. 150(1)(b) 24 February 2003 Commenced as per s. 150(2)(b)
S. 150(2) 28 March 2003 Commenced on enactment
Ss. 151-163 28 March 2003 Commenced on enactment
S. 164 28 July 2008 Finance Act 2003 (Commencement of Section 164) Order 2008 (S.I. No. 308 of 2008), art. 2
Ss. 165-171 28 March 2003 Commenced on enactment
Schs. 1-5 28 March 2003 Commenced on enactment
Sch. 6 para. 1(a) 1 January 2002 Commenced as per s. 163, sch. 6 para. 3(a)(i)
Sch. 6 para. 1(b), (c) 28 March 2003 Commenced on enactment
Sch. 6 para. 1(d) 28 March 2003 Commenced as per s. 163, sch. 6 para. 3(a)(iii)
Sch. 6 para. 1(e) 1 January 2002 Commenced as per s. 163, sch. 6 para. 3(a)(i)
Sch. 6 para. 1(f) 1 November 2001 Commenced as per s. 163, sch. 6 para. 3(a)(iv)
Sch. 6 para. 1(g) 6 April 2001 Commenced as per s. 163, sch. 6 para. 3(a)(v)
Sch. 6 para. 1(h) 28 March 2003 Commenced as per s. 163, sch. 6 para. 3(a)(iii)
Sch. 6 para. 2 28 March 2003 Commenced as per s. 163, sch. 6 para. 3(b)
Sch. 6 para. 3 28 March 2003 Commenced on enactment

Amendments and other effects

How Affected Affecting Provision
S. 10 references to the Marine Casualty Investigation Board (MCIB) to be construed as the Marine Accident Investigation Unit (MAIU)  2/2025, ss. 1(2), 40(2)
S. 10 references to the Financial Services Ombudsman, the Deputy Financial Services Ombudsman or the Pensions Ombudsman shall, on and after the establishment day, be construed as Financial Services and Pensions Ombudsman 22/2017, s. 29(3)
S. 12(2)(a) am. 8/2004, s. 89, sch. 3, 4, 5 (d)
S. 15 functions transferred and references construed 4/2014, ss. 4, 6(1),(2), 14(2)
S. 26 references construed 1/2014, ss. 1(22), 9(2),(3), 25(2)
S. 49(1), day appointed S.I. No. 245 of 2003, art. 2
S. 64 references construed 44/2015, ss. 5(1), 38(1)
S. 64(a) references construed 15/2015, ss. 6, 31
S. 73 am. 52/2015, s. 43(1)(a)
  6/2006, s. 127 and sch. 2, par. 6, 9(f)
S. 73(1) amended 45/2021, s. 43(a)(i), (ii)
  9/2012, s. 75(a)
  3/2008, s. 141 and sch. 8, par. 4(a) and 7(d)
  5/2010, ss. 92(1)(a), (2)
  8/2004, ss. 43(1)(a), 94 (8)
  5/2005, ss. 61(1)(a)-(c), 70, 150 (9)
S. 73(2) amended 23/2020, ss. 2(1)(f), 77(a)(i)
S. 73(2A) amended 39/2023, ss. 54(a)(i), 102(8)
S. 73(2A) inserted 23/2020, ss. 2(1)(f), 77(a)(ii)
S. 73(3) amended 23/2020, ss. 2(1)(f), 77(a)(iii)
S. 75(1) substit. 9/2012, s. 75(b)
  5/2010, ss. 92(1)(b), (2)
S. 75(1A) ins. 9/2012, s. 75(b)
S. 75(2), subsec. substit. 3/2008, s. 141 and sch. 8, par. 4(b) and 7(d)
  8/2004, ss. 43 (1) (b), 94 (8)
S. 75(3) am. 6/2011, s. 81 & sch. 3, paras. 6, 10(c)
S. 75(4) subsec. ins. 6/2006, s. 78
S. 76(1) substit. 5/2010, ss. 92(1)(c), (2)
S. 76(2) conditions prescribed for deferment under S.I. No. 379 of 2004, regs. 2, 29
S. 77(b), (c), (d), denaturing process prescribed for relief under S.I. No. 379 of 2004, regs. 2, 32, 33
S. 77(c) substituted 45/2021, s. 43(b)(i)
S. 77(d) substituted 45/2021, s. 43(b)(ii)
S. 77(1)(aa) ins. 9/2012, s. 75(c)
S. 77(f) (g), pars. substit. 8/2004, ss. 43(1)(c), 94(8)
S. 78(3)(b) substit. 9/2012, s. 75(d)
S. 78A , s. 5/2005, ss. 63, 70, 150(9)
S. 78A(1) amended 45/2021, s. 44
  23/2020, ss. 2(1)(f), 77(b)
  37/2014, ss. 59(1)(a), 59(2)
S. 78A(1)(a) amended 44/2022, ss. 48(1)(a)(i), 48(2)
  45/2019, ss. 43(1)(a), 43(2)
  18/2016, ss. 37(1)(a), 37(2)
S. 78A(2) substit. 52/2015, ss. 43(2), 43(1)(b)
  25/2008, s. 51
S. 78A(3)(b)(ii) amended 44/2022, ss. 48(1)(a)(ii), 48(2)
  45/2019, ss. 43(1)(b), 43(2)
  18/2016, ss. 37(1)(b), 37(2)
  37/2014, ss. 59(1)(b), 59(2)
S. 78A(4) substit. 3/2008, s. 73
S. 78A(4)(b) amended 44/2022, ss. 48(1)(a)(iii), 48(2)
  45/2019, ss. 43(1)(c), 43(2)
  18/2016, ss. 37(1)(c), 37(2)
  37/2014, ss. 59(1)(c), 59(2)
S. 78B inserted 45/2021, s. 43(c)
S. 78B(1) substituted 44/2022, ss. 48(1)(b), 48(2)
S. 78B(2) amended 39/2023, ss. 54(a)(ii), 102(8)
S. 78C repealed 43/2024, ss. 69(1)(b), 69(2)
S. 78C inserted 44/2022, ss. 48(1)(c), 48(2)
S. 78D inserted 43/2024, ss. 69(1)(a), 69(2)
S. 79 , s. 5/2005, ss. 62, 70, 150(9)
S. 79 serious offence under revenue offence for purposes of Act 3/2011, s.1(1)
S. 79 surveillance autorisation for arrestable offence under 19/2009, ss. 4-7
S. 79(1) am. 9/2012, s. 75(e)
S. 79(3) del. 9/2012, s. 75(f)
S. 79(4) del. 9/2012, s. 75(f)
S. 79(5)(d) substit. 9/2012, s. 75(g)
S. 79(7) am. 5/2010, s. 100(a)
  3/2008, s. 77
  6/2006, s. 82
S. 79(8) am. 5/2010, s. 100(b)
S. 79(8)(a) am. 3/2008, s. 77
S. 79(8)(b) am. 5/2010, s. 100(c)
S. 79(8A) ins. 5/2010, s. 100(d)
S. 80 repealed with saver 18/2015, ss. 1(3), (4), 3(1), 4, 5, sch. 1 pt. 1, item 49
S. 81(1A) subsec. ins. 6/2006, s. 84
S. 82 del. 9/2012, s. 75(h)
S. 93 rep. 5/2005, ss. 95, 150(9), sch. 4
S. 93(1) am. 8/2004, s. 44
Pt. 3 (ss. 112 - 131)(in so far as it is unrepealed) rep. 31/2010, ss. 123, 125 & sch. 8, pt. 1
S. 169 rep. 37/2014, s. 99(2), Sch. 4
S. 171(4) rep. 31/2010, ss. 123, 125 & sch. 8, pt. 1
S. 171(10) rep. 31/2010, ss. 123, 125 & sch. 8, pt. 1
Sch. 2 substit. 39/2023, ss. 54(b), 54(b)
  41/2013, s. 53
  8/2013, s. 58
  5/2010, s. 88
  25/2008, s. 50
Sch. 2 am. 8/2004, ss. 43(2), 94(8)
  5/2005, ss. 147, 150 (9), sch. 6
Sch. 6, par. 2 rep. 31/2010, ss. 123, 125 & sch. 8, pt. 1
Sch. 6, par. 3(b) rep. 31/2010, ss. 123, 125 & sch. 8, pt. 1

SIs made under the Act

SectionSIs made under the Act
S. 49(2) Finance Act 2003 (Section 49(1)) (Date of Application) Order 2003 (S.I. No. 245 of 2003)
S. 81 Alcohol Products Tax Regulations, 2004 (S.I. No. 379 of 2004)