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Updated to 23 October 2025 (Act No. 10 of 2025 and S.I. No. 506 of 2025)

Finance Act 2005
No. 5 of 2005

Contents

Commencement

Section Commencement/Effective Date
Where the commencement and effective dates differ, the effective date is shown below.
 Commencement Information
Ss. 1-14 1 January 2005 Commenced as per s. 150(8)
S. 15(1) 25 March 2005 Commenced as per s. 15(3)(a)
S. 15(2)(a) 19 October 2004 Commenced as per s. 15(3)(b)
S. 15(2)(b) 1 October 2004 Commenced as per s. 15(3)(c)
S. 15(2)(c) 1 January 2005 Commenced as per s. 15(3)(d)
S. 15(2)(d) 1 May 2005 Commenced as per s. 15(3)(e)
S. 15(3) 1 January 2005 Commenced as per s. 150(8)
S. 16 5 April 2007 Finance Act 2005 (Commencement of Section 16) Order 2007 (S.I. No. 170 of 2007), art. 2
S. 17 3 February 2005 Commenced as per s. 17
S. 18 3 February 2005 Commenced as per s. 18(2)
Ss. 19, 20 1 January 2005 Commenced as per s. 150(8)
S. 21(1)(a)-(d) 1 January 2005 Commenced as per s. 150(8)
S. 21(1)(e)(i) 1 January 2005 Commenced as per s. 21(2)(f)
S. 21(1)(e)(ii) 23 September 2005 Finance Act 2005 (Section 21 (1)(e)(ii)) (Commencement) Order 2005 (S.I. No. 570 of 2005), art. 2
S. 21(1)(f) 1 January 2005 Commenced as per s. 21(2)(h)
S. 21(2) 1 January 2005 Commenced as per s. 150(8)
S. 22 25 March 2005 Commenced as per s. 22
S. 23 25 March 2005 Commenced as per s. 23
S. 24(1)(a), (b) 25 March 2005 Commenced as per s. 24(2)(b)
S. 24(1)(c)(i) 1 January 2005 Commenced as per s. 150(8)
S. 24(1)(c)(ii) 25 March 2005 Commenced as per s. 24(2)(b)
S. 24(2) 1 January 2005 Commenced as per s. 150(8)
S. 25 25 March 2005 Commenced as per s. 25
S. 26 25 March 2005 Commenced as per s. 26
Ss. 27-30 1 January 2005 Commenced as per s. 150(8)
S. 31 3 February 2005 Commenced as per s. 31(2)
S. 32 27 July 2006 Finance Act 2005 (Commencement of Section 32) Order 2006 (S.I. No. 399 of 2006), art. 2
Ss. 33-41 1 January 2005 Commenced as per s. 150(8)
S. 42 Not yet commenced. Commencement order required under s. 42(2)
Ss. 43-46 1 January 2005 Commenced as per s. 150(8)
S. 47 3 February 2003 Not yet commenced. Commencement order required under s. 47(3)
Ss. 48-53 1 January 2005 Commenced as per s. 150(8)
S. 54(1) 2 February 2004 Commenced as per s. 54(2)
S. 54(2) 1 January 2005 Commenced as per s. 150(8)
S. 55 1 January 2005 Commenced as per s. 150(8)
S. 56(1)(a) 25 March 2005 Commenced as per s. 56(2)(a)
S. 56(1)(b) 25 March 2002 Commenced as per s. 56(2)(b)
S. 56(1)(c) 25 March 2005 Commenced as per s. 56(2)(a)
S. 56(2) 1 January 2005 Commenced as per s. 150(8)
S. 57(1)(a) 1 January 2005 Commenced as per s. 57(2)(a)
S. 57(1)(b) 25 March 2005 Commenced as per s. 57(2)(b)
S. 57(2) 1 January 2005 Commenced as per s. 150(8)
S. 58 1 January 2005 Commenced as per s. 150(8)
Ss. 59-63 25 March 2005 Commenced on enactment
S. 64(a) 1 April 2005 Commenced as per s. 64(a)
S. 64(b) in so far as it relates to rates of mineral oil tax on coal 1 July 2005 Finance Act 2005 (Commencement of Certain Provisions of Chapter 2 of Part 2) Order 2005 (S.I. No. 284 of 2005), art. 2(b)
S. 64(b) except in so far as it relates to rates of mineral oil tax on coal Not yet commenced. Commencement order required under s. 70
Ss. 65, 66 1 July 2005 Finance Act 2005 (Commencement of Certain Provisions of Chapter 2 of Part 2) Order 2005 (S.I. No. 284 of 2005), art. 2(a)
S. 67(a) 25 March 2005 Commenced on enactment
S. 67(b) 1 July 2005 Finance Act 2005 (Commencement of Certain Provisions of Chapter 2 of Part 2) Order 2005 (S.I. No. 284 of 2005), art. 2(a)
S. 68 25 March 2005 Commenced on enactment
S. 69 1 July 2005 Finance Act 2005 (Commencement of Certain Provisions of Chapter 2 of Part 2) Order 2005 (S.I. No. 284 of 2005), art. 2(a)
S. 70 25 March 2005 Commenced on enactment
Ss. 71-86 1 June 2006 Finance Act 2005 (Chapter 3 of Part 2) Commencement Order 2006 (S.I. No. 229 of 2006), art. 2
S. 87 1 July 2005 Finance Act 2005 (Commencement of Section 87 Order 2005 (S.I. No. 291 of 2005), art. 2
S. 88(a)-(d) 25 March 2005 Commenced on enactment
S. 88(e) 1 June 2006 Finance Act 2005 (Chapter 3 of Part 2) Commencement Order 2006 (S.I. No. 229 of 2006), art. 2
S. 89(a) 25 March 2005 Commenced on enactment
S. 89(b) 1 June 2006 Finance Act 2005 (Chapter 3 of Part 2) Commencement Order 2006 (S.I. No. 229 of 2006), art. 2
Ss. 90-92 25 March 2005 Commenced on enactment
S. 93 1 June 2006 Finance Act 2005 (Chapter 3 of Part 2) Commencement Order 2006 (S.I. No. 229 of 2006), art. 2
Ss. 94-96 25 March 2005 Commenced on enactment
S. 97 1 January 2005 Commenced as per s. 97(2)
Ss. 98, 99 25 March 2005 Commenced on enactment
S. 100(1)(a), (b) 1 May 2005 Finance Act 2005 (Commencement of Sections 100 and 104(1)(b)) Order 2005 (S.I. No. 225 of 2005), art. 2
S. 100(1)(c), (d) 25 March 2005 Commenced on enactment
S. 100(2) 25 March 2005 Commenced on enactment
Ss. 101, 102 25 March 2005 Commenced on enactment
S. 103 1 January 2005 Commenced as per s. 103
S. 104(1)(a) 25 March 2005 Commenced on enactment
S. 104(1)(b) 1 May 2005 Finance Act 2005 (Commencement of Sections 100 and 104(1)(b)) Order 2005 (S.I. No. 225 of 2005), art. 2
S. 104(2) 25 March 2005 Commenced on enactment
S. 105 1 January 2005 Commenced as per s. 105
Ss. 106-112 25 March 2005 Commenced on enactment
S. 113(a) 25 March 2005 Commenced on enactment
S. 113(b) 1 July 2005 Commenced as per s. 113(b)
Ss. 114-128 25 March 2005 Commenced on enactment
S. 129 3 February 2005 Commenced as per s. 129
S. 130-143 25 March 2005 Commenced on enactment
S. 144 25 March 2005 Commenced as per s. 144
S. 145(1) 25 March 2005 Commenced on enactment
S. 145(2) 1 January 2005 Commenced as per s. 145(8)(b)
S. 145(3)-(8) 25 March 2005 Commenced on enactment
Ss. 146-150 25 March 2005 Commenced on enactment
Schs. 1-5 25 March 2005 Commenced on enactment
Sch. 6 para. 1(a)-(c) 25 March 2005 Commenced as per s. 147, sch. 6 para. 4(a)(i)
Sch. 6 para. 1(d) 1 January 2004 Commenced as per s. 147, sch. 6 para. 4(a)(v)
Sch. 6 para. 1(e) 25 March 2005 Commenced as per s. 147, sch. 6 para. 4(a)(i)
Sch. 6 para. 1(f) 25 March 2005 Commenced on enactment
Sch. 6 para. 1(g) 3 February 2005 Commenced as per s. 147, sch. 6 para. 4(a)(iii)
Sch. 6 para. 1(h)-(j) 25 March 2005 Commenced as per s. 147, sch. 6 para. 4(a)(i)
Sch. 6 para. 1(k) 21 February 2003 Commenced as per s. 147, sch. 6 para. 4(a)(iv)
Sch. 6 para. 1(l)-(p) 25 March 2005 Commenced as per s. 147, sch. 6 para. 4(a)(i)
Sch. 6 para. 2 21 February 2003 Commenced as per s. 147, sch. 6 para. 4(b)
Sch. 6 para. 3 25 March 2005 Commenced as per s. 147, sch. 6 para. 4(c)
Sch. 6 para. 4 25 March 2005 Commenced on enactment

Amendments and other effects

How Affected Affecting Provision Affecting Provision Commencement/Effective Date
Where the commencement and effective dates differ, the effective date is shown below.
 Commencement Source
S. 21(2)(c) amended 6/2006, s. 14(3), (4)(a) 3 February 2005 Commenced as per s. 14(3)
S. 42(2) substituted 6/2006, ss. 48(2), 130(8) 1 January 2006 Commenced as per s. 130(8)
S. 71 amended 6/2006, s. 127(a), schedule 2, paras. 7, 9(g) 31 March 2006 Commenced on enactment
S. 71(1) amended 23/2020, ss. 2(1)(f), 78(a) 31 December 2020 Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (Parts 8, 9, 10 and 11) (Commencement) Order 2020 (S.I. No. 723 of 2020), art. 2
  8/2013, s. 56(a) 27 March 2013 Commenced on enactment
  9/2012, s. 76(a) 31 March 2012 Commenced on enactment
  S.I. No. 608 of 2010, regs. 1(2), 3(a) 1 January 2011 S.I. No. 608 of 2010, reg. 1(2)
  5/2010, ss. 91(1)(a), 91(1)(b), 91(4) 1 April 2010 Commenced as per s. 91(4)
S. 71(2) deleted 9/2012, s. 76(b) 31 March 2012 Commenced on enactment
S. 71(3) substituted S. I. No. 608 of 2010, regs. 1(2), 3(b) 1 January 2011 S.I. No. 608 of 2010, reg. 1(2)
S. 71(4) deleted 9/2012, s. 76(b) 31 March 2012 Commenced on enactment
S. 71(5) amended 23/2020, ss. 2(1)(f), 78(b) 31 December 2020 Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (Parts 8, 9, 10 and 11) (Commencement) Order 2020 (S.I. No. 723 of 2020), art. 2
S. 71(5A) inserted 23/2020, ss. 2(1)(f), 78(c) 31 December 2020 Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (Parts 8, 9, 10 and 11) (Commencement) Order 2020 (S.I. No. 723 of 2020), art. 2
S. 72 substituted 9/2012, s. 76(c) 31 March 2012 Commenced on enactment
  5/2010, ss. 91(2), 91(4) 1 April 2010 Commenced as per s. 91(4)
S. 73 (1) substituted 5/2010, ss. 91(3), 91(4) 1 April 2010 Commenced as per s. 91(4)
S. 75(3) substituted 9/2012, s. 76(d) 31 March 2012 Commenced on enactment
S. 75(4) substituted 9/2012, s. 76(d) 31 March 2012 Commenced on enactment
S. 76(1) substituted 9/2012, s. 76(e) 31 March 2012 Commenced on enactment
S. 76(1A) inserted 9/2012, s. 76(e) 31 March 2012 Commenced on enactment
S. 76(1B) inserted 9/2012, s. 76(e) 31 March 2012 Commenced on enactment
S. 77 substituted 9/2012, s. 76(f) 31 March 2012 Commenced on enactment
S. 77(1)(f) amended 6/2011, s. 81, schedule 3, paras. 7, 10(c) 6 February 2011 Commenced on enactment
S. 78(1) amended 9/2012, s. 76(g) 31 March 2012 Commenced on enactment
S. 78(2) amended 6/2006, s. 82 31 March 2006 Commenced on enactment
  3/2008, s. 77 13 March 2008 Commenced on enactment
S. 78(3) amended 8/2013, s. 56(b) 27 March 2013 Commenced on enactment
S. 78(5)(a) amended 6/2006, s. 82 31 March 2006 Commenced on enactment
  3/2008, s. 77 13 March 2008 Commenced on enactment
S. 78(5)(b) amended 5/2010, s. 101(a) 3 April 2010 Commenced on enactment
S. 78(5A) inserted 5/2010, s. 101(b) 3 April 2010 Commenced on enactment
S. 78A inserted 8/2013, s. 56(c) 27 March 2013 Commenced on enactment
S. 80(1) amended 9/2012, s. 76(h) 31 March 2012 Commenced on enactment
S. 80(2) deleted 9/2012, s. 76(i) 31 March 2012 Commenced on enactment
S. 82 deleted 9/2012, s. 76(j) 31 March 2012 Commenced on enactment
S. 83(1A) inserted 6/2006, s. 87 31 March 2006 Commenced on enactment
S. 83(1A) amended 9/2012, s. 76(k) 31 March 2012 Commenced on enactment
Pt. 3 (ss. 98-113) repealed insofar as it is unrepealed 31/2010, ss. 123, 125, schedule 8, pt. 1 1 November 2010 Commenced as per s. 125
S. 144(3) restricted S. I. No. 317 of 2005, reg. 2 28 June 2005 S. I. No. 317 of 2005
S. 148 repealed 37/2014, s. 99(2), schedule 4 23 December 2014 Commenced on enactment
S. 150(4) repealed 31/2010, ss. 123, 125, schedule 8, pt. 1 1 November 2010 Commenced as per s. 125
Sch. 2 substituted 43/2024, s. 70 2 October 2024 Commenced as per s. 70
  39/2023, s. 53 11 October 2023 Commenced as per s. 53
  44/2022, s. 47 28 September 2022 Commenced as per s. 47
  45/2021, s. 40 13 October 2021 Commenced as per s. 40
  26/2020, s. 26 19 December 2020 Commenced on enactment
  45/2019, s. 39 9 October 2019 Commenced as per s. 39
  30/2018, s. 34 10 October 2018 Commenced as per s. 34
  41/2017, s. 49 11 October 2017 Commenced as per s. 49
  18/2016, s. 36 12 October 2016 Commenced as per s. 36
  52/2015, s. 45 14 October 2015 Commenced as per s. 45
  37/2014, s. 60 15 October 2014 Commenced as per s. 60
  41/2013, s. 53 16 October 2013 Commenced as per s. 53
  12/2009, s. 16 8 April 2009 Commenced as per s. 16
  9/2012, s. 69 7 December 2011 Commenced as per s. 69(10
  8/2013, s. 49 6 December 2012 Commenced as per s. 49
  25/2008, s. 52 15 October 2008 Commenced as per s. 52
  3/2008, s. 74 13 March 2008 Commenced on enactment
  11/2007, s. 62 2 April 2007 Commenced on enactment

SIs made under the Act

SectionSIs made under the Act
S. 83 Tobacco Products Tax Regulations 2006 (S.I. No. 261 of 2006)