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Updated to 17 November 2025 (Act No. 11 of 2025 and S.I. No. 542 of 2025)

Taxes Consolidation Act 1997*
No. 39 of 1997

Contents

Commencement

Section Commencement/Effective Date
Where the commencement and effective dates differ, the effective date is shown below.
 Commencement Information
Ss.1-125 30 November 1997 Commenced on enactment
S. 126(1), (2) 30 November 1997 Commenced on enactment
S. 126(3) Not yet commenced. Commencement order required under s. 126(6)(a)
S. 126(4)-(8) 30 November 1997 Commenced on enactment
Ss. 127-283 30 November 1997 Commenced on enactment
S. 284(1)-(3) 30 November 1997 Commenced on enactment
S. 284(3A) 4 September 1998    Taxes Consolidation Act 1997 (Section 284(3A)) (Commencement) Order 1998 (S.I. No. 321 of 1998), art. 2
S. 284(4)-(7) 30 November 1997 Commenced on enactment
Ss. 285-403 30 November 1997 Commenced on enactment
S. 404 23 December 1993 Commenced as per s. 404(6)
S. 405-472 30 November 1997 Commenced on enactment
S. 472B 17 February 1999 Taxes Consolidation Act 1997 (Section 472B) (Commencement) Order 1999 (S.I. No. 48 of 1999), art. 2
S. 473-475 30 November 1997 Commenced on enactment
S. 476 31 March 1998 Taxes Consolidation Act 1997 (Section 476) (Commencement) Order 1998 (S.I. No. 87 of 1998), art. 2
Ss. 477-628 30 November 1997 Commenced on enactment
S. 629 21 April 1997 Commenced as per s. 629(2)
S. 630-667 30 November 1997 Commenced on enactment
S. 667C 1 January 2012 Taxes Consolidation Act 1997 (Section 667C) (Commencement) Order 2014 (S.I. No. 455 of 2014), art. 2
S. 668 30 November 1997 Commenced on enactment
Ss. 669A-669F 1 November 2001 Taxes Consolidation Act 1997 (Commencement of Chapter 3 of Part 23) Order 2001 (S.I. No. 505 of 2001), art. 2
Ss. 670-733 30 November 1997 Commenced on enactment
S. 734 in the case of a specified collective investment undertaking 24 May 1989 Commenced as per s. 734(12)(a)
S. 734 in the case of any other collective investment undertaking 6 April 1990**** Commenced as per s. 734(12)(b)
Ss. 735-841 30 November 1997 Commenced on enactment
S. 842 1 March 1997 Commenced as per s. 842(3)
S. 843 1 July 1997 Commenced as per s. 843(6)
S. 844-857 30 November 1997 Commenced on enactment
S. 858 1 July 1998 Taxes Consolidation Act 1997 (Section 858) (Commencement) Order 1998 (S.I. No. 212 of 1998), art. 2
Ss. 859-897 30 November 1997 Commenced on enactment
Ss. 898H-898J 1 July 2005 Taxes Consolidation Act 1997 (sections 898H, 898I, 898J, 898L and 898M) (Commencement) Order 2005 (S.I. 286 of 2005), art. 2
S. 898L 1 July 2005 Taxes Consolidation Act 1997 (sections 898H, 898I, 898J, 898L and 898M) (Commencement) Order 2005 (S.I. 286 of 2005), art. 2
S. 898M 1 July 2005 Taxes Consolidation Act 1997 (sections 898H, 898I, 898J, 898L and 898M) (Commencement) Order 2005 (S.I. 286 of 2005), art. 2
Ss. 899-1104 30 November 1997 Commenced on enactment
Schs. 1-25 30 November 1997 Commenced on enactment
Sch. 26 1 March 1997 Commenced as per s. 842(3)
Schs. 27-29 30 November 1997 Commenced on enactment
Sch. 30 6 April 1997 Commenced as per s. 1098(1)
Sch. 31 30 November 1997 Commenced on enactment
Sch. 32 paras. 1-2 30 November 1997 Commenced on enactment
Sch. 32 para. 3(1) 30 November 1997 Commenced on enactment
Sch. 32 para. 3(2) 1 May 1997 Commenced as per sch. 32 para. 3(2)
Sch. 32 paras. 4-32 30 November 1997 Commenced on enactment

Amendments and other effects

How Affected Affecting Provision
Act applied with modifications S.I. No. 306 of 2019, reg. 19(6)(b), (c)
Applied 44/2012, ss. 1(2), 26(12), 51(2)
  26/2005, ss. 13(10), 21(3), 364(1)
  19/2000, s. 23(1), (8)
  S.I. No. 71 of 2000
  27/1988, s. 44A
Applied/applied in part with necessary modifications S.I. No. 643 of 2011, regs. 2, 10(5)
  1/2003, s. 64(5)
  S.I. No. 605 of 2001, art. 16
Ctnc. re total income returns 2/1999, ss. 12(a), 217(9)
Data sharing to allow Revenue performance of functions under 36/2011, s. 14(col. cit.)
  30/2009, ss. 16(2), 11(1)(b)(col. cit.)
  3/2004, ss. 1(2), 66(1)(h)
Electronic filing requirements prescribed S.I. No. 156 of 2012
Minister’s power to make reg. in rel. to grant scheme for radon gas removal & compliance with prov under. 3/2002, ss. 8(2)(f), 12(3)
Prescribing of forms 6/2006, s. 123
Provision of information to NAMA where clawbacks under 34/2009, ss. 1(2), 212(col. cit.)
References construed 16/2015, ss. 1(2), 57(2), (3)
  27/2014, s. 35(2)
  27/2014, s. 32(2)
  20/2014, ss. 1(3), 4, 6(2)
  5/2014, ss. 8(1), (2), 9(3)
  25/1990, s. 9A(see
  20/2013, ss. 1(5), 26)
Restricted 2/2020, s. 28(5)(e), (i)
  S.I. No. 289 of 2015, 1(2), 1(3), 76(1)(a), 76(1)(d), 76(2)(h)
  26/2013, ss. 2, 88(1)
  27/2011, ss. 1(3), 50(1)(a)&(d), 50(2)
  36/2010, ss. 1(2), 40(1)(d), 40(2)
  34/2009, ss. 1(2), 107(1)(a), 107(2)(h)
  17/2006, ss.1(3), 8(1)
S. 2(1) amended 59/2015, s. 35(1)(a)
  1/2014, ss. 1(22), 5(6), sch. 2 pt. 5
  9/2012, s. 131 & sch. 5 pars. 1(a), (b)
  18/2011, ss. 1(2), 5(8) & sch. 1
  7/2001, ss. 77(1)(a), 243(9)
  3/2000, ss. 61(a), 69(2), (3), 166(9), sch. 2, pt. 2, col. 1, 2
S. 2(1)(c) amended 45/2019, ss. 74(a), schedule, para. 1(a), 74(b), schedule, para. 6
S. 2(1A) inserted 9/2012, s. 131 & sch. 5 par. 1(c)
S. 2(3A) inserted 3/2000, s. 69, (1), sch. 2, pt. 1, (a), 3(a)(b)
S. 2(3B) inserted 52/2015, s. 70(a)
S. 2(4) repealed 3/2000, s. 69(2), (3)(a)(b), sch. 2, pt. 2, col. 1, 2
S. 3 amended 41/2013, ss. 7(1)(a), (2)
S. 3(1) amended 39/2023, ss. 84(a), 102(8)
  18/2011, ss. 1(2), 5(8) & sch. 1
  7/2001, s.2, sch. 1, par. 1(a)
  3/2000, ss. 14, sch. 1(1), 166(9)
S. 3(2)(a)(i) substituted 18/2011, ss. 1(2), 5(8) & sch. 1
S. 3(2)(a)(ii) amended 34/2019, ss. 1(4), 9(a)
S. 3(2)(a)(iii) amended 34/2019, ss. 1(4), 9(b)
S. 3(2)(a)(iv) inserted 34/2019, ss. 1(4), 9(c)
S. 3(2)(b) substituted 18/2011, ss. 1(2), 5(8) & sch. 1
S. 3(5) inserted 39/2023, ss. 84(b), 102(8)
S. 4 amended 6/2006, ss. 60(a), 130(8)
S. 4(1) amended 11/2013, ss. 1(2), 72(1), sch. 6, item 24
  5/2005, ss. 48(1)(a)(i)(2), 147, 150(9), sch. 6
  3/1998, ss. 43(1)(b)(2), 138(8)
S. 4(1) definition substituted 3/1998, ss. 51, 138(8), sch. 4
S. 4(1)(e) substituted 1/2014, ss. 1(22), 5(6), sch. 2 pt. 5
S. 4(7) inserted 5/2005, s. 48(1)(a)(ii)(2)
S. 5 amended 59/2015, s. 35(1)(b)
S. 5(1) amended 23/2017, ss. 1(2), 248(a)
  1/2014, ss. 1(22), 5(6), sch. 2 pt. 5
  9/2012, s. 131 & sch. 5 pars. 1(d), (e)
  18/2011, ss. 1(2), 5(8) & sch. 1
  7/2001, ss. 77(1)(b), 243(9)
S. 5(1A) inserted 52/2015, s. 70(b)
S. 5(2)(a) substituted 18/2011, ss. 1(2), 5(8) & sch. 1
S. 5(4) amended 5/2005, ss. 145(3)(7)(b)(8)(c), 150(9), sch. 5, pt. 2
S. 6(a)(ii) substituted 21/2010, ss. 2, 174(a)
S. 7(2) amended 41/2013, ss. 7(1)(b), (2)
  3/2000, ss. 14, sch. 1(2), 166(9)
S. 8(1)(c) amended 1/2003, s.119, sch. 3
S. 9(1) amended 7/2001, ss. 79(a), 243(9)
S. 9(5)-(10) applied with modifications 31/1999, s.79(3)
S. 10(3) substituted 18/2011, ss. 1(2), 5(8), (9)(a) & sch. 1
S. 10(5) amended 37/2014, s. 97(a), (b), Sch. 3 paras. 1(a), 8(a)
S. 11(b) amended 41/2017, ss. 82(2) and schedule 2 para. 1(a), 82(3)(a)
S. 13(1) amended 28/2021, ss. 1(2), 29(a)
S. 13(4), substituted 7/2001, ss. 44(a), 243(9)
S. 14(1) amended 5/2005, ss. 145(3)(7)(b)(8)(c), 150(9), sch. 5, pt. 2
  7/2001, s.240, sch. 5
S. 14(2) substituted 7/2001, ss. 77(1)(c), 243(9)
S. 15 table substituted 43/2024, ss. 3(a)(ii), 118(8)
  39/2023, ss. 9, 9(a)(ii)
  44/2022, ss. 10(a)(ii), 106(8)
  45/2021, ss. 6(a)(ii), 87(8)
  30/2018, ss. 3(b), 65(8)
  41/2017, ss. 3(b), 88(8)
  37/2014, ss. 3(b), 101(8)
  6/2011, ss. 4(b), 84(8)
  25/2008, ss. 4(b), 102(8)
  3/2008, ss. 2(b), 144(8)
  11/2007, ss. 2(b), 130(9)
  6/2006, ss. 2(b), 130(8)
  5/2005, ss. 2(b), 150(8)
  5/2002, ss. 2, 141(8)
  7/2001, ss. 3(b)(ii), 243(9)
  3/2000, ss. 3(a), 166(9)
  2/1999, ss. 3, 217(9)
  3/1998, ss. 3, 138(8)
S. 15(2) substituted  3/2000, ss. 3(a), 166(9)
S. 15(2) amended 18/2011, ss. 1(2), 5(8), schedule 1
S. 15(2)(b) amended 41/2013, ss. 7(1)(c), (2)
S. 15(3) inserted 3/2000, ss. 3(a), 166(9)
S. 15(3) amended 18/2011, ss. 1(2), 5(8), schedule 1
  25/2008, ss. 4(a), 102(8)
  3/2008, ss. 2(a), 144(8)
  11/2007, ss. 2(a), 130(9)
  6/2006, ss. 2(a), 130(8)
  5/2005, ss. 2(a), 150(8)
  5/2002, ss. 2(a), 141(8)
  7/2001, ss. 3(b)(i), 243(9)
S. 15(3)(i) amended 43/2024, ss. 3(a)(i), 118(8)
  39/2023, ss. 9, 9(a)(i)
  44/2022, ss. 10(a)(i), 106(8)
  45/2021, ss. 6(a)(i), 87(8)
  30/2018, ss. 3(a), 65(8)
  41/2017, ss. 3(a), 88(8)
  37/2014, ss. 3(a), 101(8)
  6/2011, ss. 4(a), 84(8)
S. 15(4) inserted 3/2000, ss. 3(a), 166(9)
S. 15(4) substituted 7/2001, ss. 3(a), 243(9)
S. 15(5) inserted 3/2000, ss. 3(a), 166(9)
S. 16(3)(b) amended 6/2011, ss. 20(3), 20(4), 84(8)
Ss. 17(1), 18(1), 19(1) amended 7/2001, s.240, schedule 5
S. 17(3) inserted 5/2005, s.46(1)(a)(2)
S. 18(2) para. (f) of Case III of Sch. D substituted 6/2006, ss. 15, 130(8)
S. 20(1) amended 39/2023, ss. 100(a), schedule, para. 1(a), 100(b)
  6/2011, ss. 29(a), 84(8)
  3/1998, ss. 43(1)(c)(2), 138(8)
S. 20(1), Sch. F, para. 3 repealed 3/2000, s. 69(2), (3)(a)(b), schedule 2, pt. 2, col. 1, 2
S. 21(1) substituted 2/1999, s.71, schedule 1
S. 21(1)(a) amended 3/1998, ss. 55, 138(8), schedule 6
  2/1999, ss. 72(1)(a)(i), 217(9)
S. 21(1)(b)(c) substituted 3/1998, ss. 55, 138(8), schedule 6
S. 21(1A) inserted 7/2001, ss. 82(1)(a)(2), 243(9)
S. 21(1A)(c) inserted 5/2002, s. 53(3)(5)
S. 21A substituted 2/1999, ss. 73, 217(9)
S. 21A(1) definition inserted 3/2000, ss. 75(1)(a)(iii), 75(2)
S. 21A(1) amended 23/2017, ss. 1(2), 248(b)(i), 248(b)(ii), (248(b)iii)
  9/2012, ss. 54, 141(8), schedule 1, para. 2(a)
S. 21A(1)(a) amended 3/2000, ss. 75(1)(a), 75(2)
S. 21A(3) amended 3/2008, ss. 43(1)(a), 43(2), 144(8)
S. 21A(3) substituted 3/2000, ss. 75(1)(b), 75(2)
S. 21A(4) substituted 9/2012, ss. 54, 141(8), schedule 1, para. 2(b)
  3/2000, ss. 75(1)(b), 75(2)
S. 21A(4)(a) amended 6/2006, s. 127, schedule 2, paras. 1(a)(ii), 9(a)(i)
S. 21A(4A) inserted 6/2006, s. 127, schedule 2, paras. 1(a)(i), 9(a)(i). Note: Act says 21A(1)(4A).
S. 21A(4A) deleted 9/2012, ss. 54, 141(8), schedule 1, para. 2(c)
S. 21A(4A)(ii) substituted 11/2007, s. 128 & sch. 4, pars. 1(a), 6(a)(i)
S. 21A(5) inserted 3/2000, ss. 75(1)(b), 75(2)
S. 21B inserted 3/2008, s.43(1)(b), (2), 144(8)
S. 21B(1)(a) amended 9/2012, ss. 53, 141(8)
  25/2008, s. 33(a)(i) &(ii), 102(8)
S. 21B(1)(b)(i) substituted 5/2010, ss. 50(1)(a), (2), 165(8)
S. 21B(1)(c) inserted 5/2010, ss. 50(1)(b), (2), 165(8)
S. 21B(2)(a) substituted 5/2010, ss. 50(1)(c), (2), 165(8)
S. 21B(4) substituted 5/2010, ss. 50(1)(d), (2), 165(8)
S. 21B(6) amended 9/2012, s. 129 & sch. 4, pt. 2, par.(g), item no. 1
S. 22 repealed prosp. 2/1999, s.72(2)
Ss. 22(1)(a)(I), 22(1)(a)(II), 22(1)(a)(III) substituted 3/1998, ss. 56(a), 138(8)
S. 22(1)(b) deleted 2/1999, ss. 72(1)(a)(ii), 217(9)
S. 22(1)(b) substituted 3/1998, ss. 56(b), 138(8)
S. 22(2) substituted 2/1999, ss. 72(1)(b), 217(9)
S. 22A deleted 9/2012, ss. 54, 141(8), schedule 1, para. 3
S. 22A inserted 3/2000, ss. 76, 166(9)
S. 22A(2)(b)(3) amended 7/2001, ss. 83, 243(9)
S. 23A inserted 2/1999, ss. 82(1), 82(2)
S. 23A substituted 37/2014, s. 43(1)(a), (2)
S. 23A(1)(a) amended 11/2007, ss. 35(2) & sch. 2, pars. 1(a), (2), ss. 35(3), 130(9)
S. 23A(1)(a) amended 8/2004, s. 89, sch. 3, 1(a)
S. 23A(1)(b)(i)(II), cl. substituted 3/2000, s. 77(1)(a), (2)
S. 23A(1)(b)(i)(III)(B) amended 3/2000, s. 77(1)(b), (2)
S. 23A(5) inserted 41/2013, ss. 39(1), (2)
S. 23B s. inserted 6/2006, ss. 60(b), 130(8)
S. 25(1) amended 45/2021, ss. 18(a)(i), 87(8)
S. 25(2A) inserted 45/2021, ss. 18(a)(ii), 87(8)
S. 26(4)(b) amended 3/1998, ss. 55, 138(8), sch. 6, para. 1
S. 27(7)(b) amended 41/2017, ss. 82(2) and schedule 2 para. 1(b), 82(3)(a)
S. 28(3) amended 8/2013, ss. 43(1)(a), (2), 108(8)
  9/2012, s. 55(1)(a), (2), 141(8)
  12/2009, ss. 14(1)(a), (2), 32(8)
  25/2008, s. 44(1)(a), (2), 102(8)
  3/1998, ss. 65(1)(a), (2)(a), 138(8)
S. 29(1) amended 28/2021, ss. 1(2), 29(b)
  52/2015, ss. 90(8), 36(1)(a)(i), (ii), (2)
S. 29(1A) inserted 52/2015, ss. 90(8), 36(1)(b), (2)
S. 29(1A)(c)(i) amended 41/2017, ss. 26(1), (2), 88(8)
S. 29(3)(c) amended 5/2005, s. 41(1)(a), (2)
S. 29(3)(d), s. 5/2005, s. 41(1)(b), (2)
S. 29(4) amended 25/2008, ss. 42, 102(8)
S. 29(5A) substituted 41/2013, s. 41
S. 29(5A) inserted 8/2013, ss. 45, 108(8)
S. 29(8) substituted 59/2015, s. 35(2)
S. 29(9) deleted 59/2015, s. 35(2)
S. 29A inserted 3/2003, s. 69
S. 29A(3A) inserted 37/2014, s. 46(1)(a), (2)
S. 29A(4) amended 11/2007, ss. 35(2) & sch. 2, pars. 1(b), (2), ss. 35(3), 130(9)
  8/2004, s. 89, sch. 3, 1(b)
S. 29A(5) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 2
S. 33(1) amended 9/2012, ss. 38(1)(a), (2)
S. 35(3) substituted 59/2015, s. 35(3)
S. 35(4) deleted 59/2015, s. 35(3)
S. 36(2) inserted 39/2023, ss. 36(2)(a), 102(8)
S. 37 table amended 39/2023, ss. 100(a), schedule, para. 1(b), 100(b)
  37/2014, s. 25(1)(a), (2)
  41/2013, ss. 29(1)(a), 87(7)
  3/2008, s. 141 & sch. 8, par. 1(a) & 7(a)(i)
  12/2001, ss. 12(1), 13(2), sch. pt. 1
  7/2001, s. 241(1)(a), (2)
  32/2000, ss. 7(1), 8(2), sch.
S. 37(3) amended 45/2021, ss. 31(1)(a), 87(8)
S. 38(1) amended 23/2014, ss. 1(3), 5(1), sch. 1 pt. 4 item 1
S. 38(1) substituted 3/2003, s. 43(1)(a), (2)
S. 38(3) amended 45/2021, ss. 31(1)(b), 87(8)
S. 42 substituted 5/2010, ss. 35(1)(a), (2)
S. 42(1) amended 23/2020, ss. 2(1)(f), 23
  8/2019, ss. 2(1)(f), 21
S. 43(1) amended 5/2010, ss. 35(1)(b), (2)
S. 44(1) amended 11/2007, ss. 35(2) & sch. 2, pars. 1(c), (2), ss. 35(3), 130(9)
  8/2004, s. 89, sch. 3, 1(c)
  3/1998, ss. 48, 138(8), sch. 3, par. 1
S. 45(4) amended 5/2010, ss. 35(1)(c), (2)
S. 47 amended 12/2001, ss. 12(1), 13(2), sch. pt. 1
S. 48(5) amended 5/2010, ss. 35(1)(d), (2)
S. 49(2) substituted 5/2010, ss. 35(1)(e), (2)
S. 53B1(1) Table par.(b)(v), (vi), (vii) deleted 5/2010, ss. 3(1)(d), (3), 165(8)
S. 55(1)(a) amended 7/2001, ss. 77, 243(9), sch. 2, par. 2
S. 56(3)(c) amended 45/2019, ss. 74(a), schedule, para. 1(b), 74(b), schedule, para. 6
S. 59(a) amended 9/2012, s. 138 & sch. 6, pars. 1(a), 4(a)(i)
S. 62(1)(2) amended 5/2005, s. 46(1)(b)(i), (ii), (2)
S. 63(3) substituted 59/2015, s. 35(4)(a)
S. 63(4) deleted 59/2015, s. 35(4)(a)
S. 64, defs. amended 3/2003, ss. 49(3)(a)(i), 171(9)
S. 64(1) amended 6/2006, ss. 57(1)(a)(i), (ii)(I) &(II), (2), 130(8)
S. 64(1)(c) deleted 6/2006, s. 57(a)(ii)(II)
S. 64(1A) inserted 3/2003, ss. 49(3)(a)(ii), 171(9)
S. 64(2) amended 39/2023, ss. 36(2)(b), 102(8)
S. 64(3) amended 6/2006, ss. 57(1)(b), (2), 130(8)
S. 64(5)(c) substituted 9/2012, ss. 38(1)(b), (2)
S. 64(6) deleted 3/2003, ss. 49(3)(a)(iii), 171(9)
S. 64(8)(a)(ii) amended 6/2006, ss. 57(1)(c)(i), (2), 130(8)
S. 64(8)(b) amended 6/2006, ss. 57(1)(c)(ii), (2), 130(8)
S. 65 amended 3/2003, ss. 11, 171(9)
S. 65(3A) inserted 7/2001, ss. 77, 243(9), sch. 2, par. 2
S. 65(3B) inserted 7/2001, ss. 77, 243(9), sch. 2, par. 2
S. 65(3C) inserted 7/2001, ss. 77, 243(9), sch. 2, par. 2
S. 65(3D) inserted 7/2001, ss. 77, 243(9), sch. 2, par. 2
S. 65(3E) inserted 7/2001, ss. 77, 243(9), sch. 2, par. 2
S. 65(3F) inserted 7/2001, ss. 77, 243(9), sch. 2, par. 2
S. 66(2), substituted 3/1998, ss. 8, 138(8)
S. 66(3) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 3
  7/2001, ss. 78(2)(a), 243(9)
Ss. 66(3A)-66(3C) inserted 7/2001, ss. 77, 243(9), sch. 2, par. 3
S. 67(1)(a) amended 7/2001, ss. 77, 243(9), sch. 2, par. 4
S. 67(1)(a)(i) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 4
S. 67(1)(a)(ii) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 5
S. 68(2) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 6
S. 70(1A) inserted 8/2013, ss. 16, 108(8)
S. 71(2) substituted 5/2010, ss. 9(a), 165(8)
S. 71(3) amended 5/2010, ss. 9(b), 165(8)
S. 71(3A) inserted 5/2010, ss. 41(1), (3), 165(8)
S. 71(3B) inserted 8/2013, ss. 6, 108(8)
S. 71(4A) inserted 15/1998, s. 1(2)
S. 71(4B) inserted 8/2013, s. 100(1)(a), (4)(a)
S. 71(5) substituted 59/2015, s. 35(4)(b)
S. 71(5) amended 5/2010, ss. 9(c), 165(8)
S. 71(6) deleted 59/2015, s. 35(4)(b)
S. 73(3)(a)(ii) amended 59/2015, s. 35(4)(c)
S. 73(4) inserted 3/2008, ss. 18(1)(a), (2) & 144(8)
S. 75(3) amended 5/2005, ss. 145(3)(7)(b)(8)(c), 150(9), sch. 5, pt. 2
S. 76(7) amended 6/2011, s. 81 & sch. 3, paras. 1(a), 10(a)(i)
S. 76A s. inserted 5/2005, s. 48(1)(b)(2)
S. 76A(2) amended 6/2006, s. 61(1)(a), (2), 130(8)
S. 76A(3), (4), (5) inserted 41/2017, ss. 22(1), (2), 88(8)
S. 76B s. inserted 5/2005, s. 48(1)(b)(2)
S. 76C s. inserted 5/2005, s. 48(1)(b)(2)
S. 76D substituted 39/2023, ss. 39(a), 102(8)
S. 76D s. inserted 6/2006, s. 61(1)(b), (2), 130(8)
S. 76E inserted 39/2023, ss. 40(a), 102(8)
S. 77(3A) inserted 39/2023, ss. 39(b), 102(8)
S. 77(6A) inserted 9/2012, s. 50, 141(8)
S. 77(6A)(b) amended 41/2013, ss. 32(1)(a), (2)
S. 77(6B) inserted 9/2012, s. 50, 141(8)
S. 77(6B)(b) amended 41/2013, ss. 32(1)(b), (2)
S. 78(3)(c)(ii) amended 3/1998, ss. 55, 138(8), sch. 6, par. 2
S. 79(1)(a) amended 44/2022, ss. 38(a), (b), 106(8)
  41/2017, ss. 82(2) and schedule 2 para. 1(c), 82(3)(a)
S. 79(1)(c) inserted 3/1998, s. 47, sch. 2, par. 1
S. 79(7) amended 5/2005, ss. 145(3)(7)(b)(8)(c), 150(9), sch. 5 pt. 2
S. 79A s. inserted 3/2003, s. 37(1)(2)
S. 79B s. inserted 6/2006, ss. 62(1), 130(8)
S. 79B(1)(a) amended 11/2007, ss. 49(1)(a)(i)-(iii), (2), 130(9)
S. 79B(2) amended 11/2007, ss. 49(1)(b), (2), 130(9)
S. 79B(3) amended 11/2007, ss. 49(1)(c)(i) &(ii), (2), 130(9)
S. 79C inserted 9/2012, ss. 65, 141(8)
S. 79C(1) amended 8/2013, ss. 27(1)(a), (2), 108(8)
S. 79C(3) substituted 8/2013, ss. 27(1)(b), (2), 108(8)
S. 80(1) amended 3/1998, s. 47, sch. 2 par. 2
S. 80(8) amended 5/2005, ss. 145(3)(7)(b)(8)(c), 150(9), sch. 5 pt. 2
S. 80A amended 5/2010, ss. 52(1)(a)-(d), (2), 165(8)
  9/2012, ss. 40, 141(8)
S. 80A inserted 8/2004, s. 35
S. 80A(1) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 7
S. 80A(2) amended 5/2010, ss. 52(1)(e), (2), 165(8)
S. 80A(2A) inserted 5/2010, ss. 52(1)(f), (2), 165(8)
S. 80A(2A)(c) amended 37/2014, ss. 36(a), 101(8)
S. 80A(2A)(f) amended 37/2014, ss. 36(b), 101(8)
S. 80A(2A)(g) amended 37/2014, ss. 36(c), 101(8)
S. 80A(2A)(h) inserted 37/2014, ss. 36(d), 101(8)
S. 80A(2B) inserted 5/2010, ss. 52(1)(f), (2), 165(8)
S. 80A(3) amended 9/2012, s. 129 & sch. 4, pt. 2 para. (g), item no. 8
S. 80M(c) amended 26/2020, ss. 14(1)(c), 76(8)
S. 81(2) amended 5/2005, s. 48(1)(c)(i)(2)
S. 81(2)(n) amended 25/2008, ss. 23(1), (2), 102(8)
S. 81(2)(n)(i) amended 11/2007, ss. 37(1)(a), (2), 130(9)
S. 81(2)(n)(ii) amended 11/2007, ss. 37(1)(a), (2), 130(9)
S. 81(2)(n)(iii) inserted 11/2007, ss. 37(1)(b), (2), 130(9)
S. 81(2)(o) amended 45/2019, ss. 20(1)(a)(i), 76(8)
  5/2010, s. 159 & sch. 4, pars. 1(a), 6(a)(i)
S. 81(2)(o) inserted 25/2008, ss. 23(1), (2), 102(8)
S. 81(2)(p) inserted 45/2019, ss. 20(1)(a)(ii), 76(8)
S. 81(3) amended 5/2005, s. 48(1)(c)(ii)(2)
S. 81(4) inserted 45/2019, ss. 20(1)(b), 76(8)
S. 81(7)(aaa) amended 5/2005, ss. 145(3)(7)(b)(8)(c), 150(9), sch. 5 pt. 2
S. 81(7)(b) amended 5/2005, ss. 145(3)(7)(b)(8)(c), 150(9), sch. 5 pt. 2
S. 81A inserted 5/2005, ss. 17, 150(8)(9)
S. 81A(1)(a) amended 3/2008, s. 25(1)(a), (2) & 144(8)
S. 81A(1)(b)(i) substituted 3/2008, s. 25(1)(b), (2) & 144(8)
S. 81A(2) substituted 25/2008, s. 24(1)(c)
S. 81A(3)(b)(i) amended 3/2008, s. 25(1)(c), (2) & 144(8)
S. 81A(3)(b)(ii) amended 3/2008, s. 25(1)(d), (2) & 144(8)
S. 81A(3)(c) amended 25/2008, s. 24(1)(d)
S. 81A(4) amended 25/2008, s. 24(1)(e)(i)
S. 81A(4)(b) amended 25/2008, s. 24(1)(e)(ii)
S. 81A(4)(b)(i) amended 3/2008, s. 25(1)(e), (2) & 144(8)
S. 81A(4)(b)(ii) amended 3/2008, s. 25(1)(f), (2) & 144(8)
S. 81A(5) amended 25/2008, s. 24(1)(f)
S. 81A(5)(b) substituted 3/2008, s. 25(1)(g), (2) & 144(8)
S. 81A(7) amended 25/2008, s. 24(1)(g)
S. 81A(11)(aa) amended 5/2005, ss. 145(3)(7)(b)(8)(c), 150(9), sch. 5, pt. 2
S. 81A(11)(b) amended 5/2005, ss. 145(3)(7)(b)(8)(c), 150(9), sch. 5, pt. 2
S. 81B s. inserted 3/2008, s.37
S. 81B(1) amended 25/2008, ss. 24(1)(a), (2)
S. 81B(1A) inserted 25/2008, s. 24(1)(b), (2)
S. 81B(2) substituted 25/2008, s. 24(1)(c), (2)
S. 81B(3)(c) amended 25/2008, s. 24(1)(d), (2)
S. 81B(4) amended 25/2008, s. 24(1)(e)(i), (2)
S. 81B(4)(b) amended 25/2008, s. 24(1)(e)(ii), (2)
S. 81B(5) amended 25/2008, s. 24(1)(f), (2)
S. 81B(7) amended 25/2008, s. 24(1)(g), (2)
S. 81C inserted 9/2012, ss. 44(1)(a), 141(8)
S. 81D inserted 43/2024, ss. 42(1), 118(8)
S. 81D(1) amended S.I. No. 436 of 2025, reg. 17
S. 82(3) amended 39/2023, ss. 42(1), 42(2)
S. 82(3) substituted 9/2012, ss. 54, 141(8) & sch. 1, par. 4
S. 83(3) amended 3/2003, s. 41(1)(a)(i), (2)
  3/1998, s. 136, sch. 9, par. 1
S. 83(5) deleted 3/2003, s. 41(1)(a)(ii)(2)
S. 83(6) deleted 3/2003, s. 41(1)(a)(ii)(2)
S. 83A s. inserted 3/2008, s. 41(1), (2), 144(8)
S. 85(4)(c) amended 59/2015, s. 35(4)(d)
S. 87(3) amended 5/2005, ss. 145(3)(7)(b)(8)(c), 150(9), sch. 5, pt. 2
S. 87A inserted retro. & trans. 7/2001, ss. 84(1)(2)(3), 243(9)
S. 87A(4)(a) amended 5/2005, ss. 145(3)(7)(b)(8)(c), 150(9), sch. 5, pt. 2
S. 87B inserted 8/2013, ss. 18(1)(a), (2)(a), 108(8)
S. 88(1) substituted 2/1999, ss. 75(a), 217(9)
S. 88(2)(a) amended 2/1999, ss. 75(b), 217(9)
S. 88(3)(b)(ii) deleted 3/1998, ss. 63, 138(8)
S. 88(3)(b)(iii) amended 3/1998, ss. 63, 138(8)
S. 88(3)(b)(iii), substituted 2/1999, ss. 75(c), 217(9)
S. 88(6) amended 2/1999, ss. 75(d), 217(9)
S. 88A cessation date prescribed S.I. No. 229 of 2013, art. 2
S. 88A inserted 3/1998, ss. 16(a), 138(8)
S. 88A(3) inserted 8/2013, ss. 7(1), 108(8)
S. 89(1)(b) substituted 7/2001, s. 42(1)(a)(2)
S. 89(2)(a) amended 7/2001, s. 42(1)(b)(2)
S. 89(3) inserted 7/2001, s. 42(1)(c)(2)
S. 89(4) inserted 7/2001, s. 42(1)(c)(2)
S. 89(4)(c) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 9
S. 89(5) inserted 7/2001, s. 42(1)(c)(2)
S. 89(6) inserted 7/2001, s. 42(1)(c)(2)
S. 91 applied with modifications S.I. No. 549 of 2012, regs. 2, 14(2)
S. 91(2)(c)(i) amended 5/2005, ss. 145(3)(7)(b)(8)(c), 150(9), sch. 5, pt. 2
S. 91(4) amended 8/2013, ss. 18(1)(b), (2)(a), 108(8)
S. 91A(6)(a) amended 5/2005, ss. 145(3), (7)(b), (8)(c), 150(9), sch. 5, pt. 2
S. 92(2)(a) amended 5/2005, ss. 145(3), (7)(b), (8)(c), 150(9), sch. 5, pt. 2
S. 92A(3)(a) amended 5/2005, ss. 145(3), (7)(b), (8)(c), 150(9), sch. 5, pt. 2
S. 92B(4)(a) amended 5/2005, ss. 145(3), (7)(b), (8)(c), 150(9), sch. 5, pt. 2
S. 95(3) amended 8/2013, s. 92(1), (2) & sch. 1, pt. 2, par.(a)
  9/2012, s. 129 & sch. 4, pt. 2 par.(g), item 10
S. 95A inserted 6/2006, ss. 56, 130(8)
S. 96(1) amended 8/2013, s. 100(1)(b), (4)(a)
  15/1998, s. 1(1)(a)
S. 97(2A) inserted 15/1998, s. 1(1)(b)
S. 97(2B) amended 7/2001, ss. 34(a), 243(9)
S. 97(2B) inserted 15/1998, s. 1(1)(b)
S. 97(2B)(a) amended retro. 2/1999, s. 31
S. 97(2C) inserted 15/1998, s. 1(1)(b)
S. 97(2C)(b) amended retro. 2/1999, s. 31
S. 97(2D) inserted 15/1998, s. 1(1)(b)
S. 97(2E) inserted 15/1998, s. 1(1)(b)
S. 97(2F), inserted 7/2001, ss. 34(b), 243(9)
S. 97(2F)(a)(v)(II) amended 11/2007, s. 128 & sch. 4, pars. 1(b), 6(a)(ii)
S. 97(2G), inserted 5/2002, ss. 17(a), 141(8)
S. 97(2G) amended 18/2011, ss. 1(2), 5(8), (9)(a) & sch. 1
  3/2003, s. 16(1)(a)(i)(2)
S. 97(2H) inserted 3/2003, s. 16(1)(a)(ii)(2)
S. 97(2H) substituted 18/2011, ss. 1(2), 5(8) & sch. 1
S. 97(2H)(b) substituted 41/2013, s. 84 & schedule pars. 1(a), 5(b)
S. 97(2I) inserted 6/2006, ss. 11(a), (2), 130(8)
S. 97(2I)(b) reference construed 42/2015, ss. 1(4), 13(3)
S. 97(2J) substituted 30/2018, ss. 23(1), 23(2)
  18/2016, ss. 16(1), 16(2)
S. 97(2J) inserted 12/2009, ss. 5, 32(8)
S. 97(2K) inserted 52/2015, ss. 15(2), 15(1)
S. 97(2K) form prescribed S.I. No. 630 of 2015, reg. 2, schedule
S. 97A inserted 41/2017, ss. 13, 88(8)
S. 97A(1) amended 44/2022, ss. 30(2), 31(1)(a)
S. 97A(2) amended 43/2024, ss. 35, 118(8)
  45/2021, ss. 16, 87(8)
S. 97A(4) amended 44/2022, ss. 30(2), 31(1)(b)
S. 97B inserted 44/2022, ss. 32, 106(8)
S. 97B(1) amended 39/2023, ss. 24(a), 102(8)
S. 97B(7)(b)(i) substituted 39/2023, ss. 24(b), 102(8)
S. 97B(11)(a)(i) substituted 39/2023, ss. 24(c), 102(8)
S. 98A inserted 5/2002, s. 18(1)(2)
S. 100(2)(b) substituted 3/2008, s. 137 & sch. 6, par. 1(a)
S. 100(4) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 11
S. 100A inserted 59/2015, s. 35(4)(e)
S. 101 amended 3/2008, s. 137 & sch. 6, par. 1(b)
S. 101(b) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 12
S. 102(4) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 13
S. 103(7) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 14
S. 106A inserted 3/2003, s. 36(1)(2)
S. 108A(4) amended 5/2005, ss. 145(3)(7)(b)(8)(c), 150(9), sch. 5, pt. 2
S. 109(3) amended 3/1998, s. 136, sch. 9, par. 2
S. 110 substituted 2/1999, ss. 32, 217(9)
  3/2003, s. 48(1), (4)(a)
S. 110(1) amended 45/2019, ss. 28(a), 76(8)
  18/2016, ss. 22(a)(ii), 59(8)
  8/2013, s. 105(a), (b) & sch. 2 pars. 1(a), 5(a)
  9/2012, ss. 41(1), (2) 141(8)
  6/2011, ss. 40(1)(a)-(g), (5), 84(8)
  3/2008, ss. 36, 144(8)
  7/2001, s. 240, sch. 5
  3/1998, s. 47, sch. 2, par. 3
S. 110(1), definition amended 3/2000, s. 82(1)(a), (2)
S. 110(1)(f) amended 8/2013, s. 92(1), (2) & sch. 1, pt. 2, par.(b)
S. 110(1)(f) substituted 18/2016, ss. 22(a)(i), 59(8)
S. 110(2)(b) amended 45/2019, ss. 28(b)(i), 76(8)
S. 110(2)(c) amended 45/2019, ss. 28(b)(ii), 76(8)
S. 110(2)(d) inserted 45/2019, ss. 28(b)(iii), 76(8)
S. 110(3), inserted 3/2000, s. 82(1)(b), (2)
S. 110(3)(b)(ii) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 15
S. 110(4) amended 18/2016, ss. 22(b), 59(8)
S. 110(4) substituted 6/2011, ss. 40(2), (5), 84(8)
S. 110(4A) inserted 6/2011, ss. 40(3), (5), 84(8)
S. 110(4A)(b)(i) substituted 9/2012, ss. 41(3), 141(8)
S. 110(5) substituted 45/2019, ss. 28(c), 76(8)
  6/2011, ss. 40(4), (5), 84(8)
S. 110(5A) inserted 18/2016, ss. 22(c), 59(8)
S. 110(5A)(a) amended S.I. No. 711 of 2020, regs. 1(2), 7(a)
  41/2017, ss. 20(1)(a), (2), 88(8)
S. 110(5A)(b)(i) amended 41/2017, ss. 20(1)(b)(i)(I), (2), 88(8)
S. 110(5A)(b)(i)(I) amended 41/2017, ss. 20(1)(b)(i)(II), (2), 88(8)
S. 110(5A)(b)(ii) amended 41/2017, ss. 20(1)(b)(ii), (2), 88(8)
S. 110(5A)(D)(i)(II) amended 44/2022, ss. 21(1), 106(8)
S. 110(6), inserted 5/2005, s. 48(1)(d), (2)
S. 110(6)(b) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 16
S. 110(7) inserted 45/2019, ss. 28(d), 76(8)
S. 111(2) amended 59/2015, s. 35(4)(f)(i)
S. 111(3) inserted 59/2015, s. 35(4)(f)(ii)
S. 111A(1) amended 43/2024, s. 115(1)(a)(i)
S. 111A(5A) inserted 43/2024, s. 115(1)(a)(ii)
S. 111A(8) inserted 43/2024, s. 115(1)(a)(iii)
S. 111AA(1) amended 43/2024, s. 115(1)(h)
S. 111AAA designated as subs. (1) 43/2024, s. 115(1)(p)
S. 111AAA(2) inserted 43/2024, s. 115(1)(p)
S. 111AAAD, Table, col. (1) amended 43/2024, s. 115(1)(w)(iv)
S. 111AAAD, Table, col. (2) amended 43/2024, s. 115(1)(w)(v)
S. 111AAAD(5) substituted 43/2024, s. 115(1)(w)(i)
S. 111AAAD(8A) inserted 43/2024, s. 115(1)(w)(ii)
S. 111AAAD(10) amended 43/2024, s. 115(1)(w)(iii)
S. 111AAB(1)(c)(i) amended 43/2024, s. 115(1)(q)(i)
S. 111AAB(1)(c)(ii) amended 43/2024, s. 115(1)(q)(ii)
S. 111AAB(1)(c)(iii) inserted 43/2024, s. 115(1)(q)(iii)
S. 111AAC(4) inserted 43/2024, s. 115(1)(r)
S. 111AAD(1) amended 43/2024, s. 115(1)(s)(i)
S. 111AAD(2)(c) substituted 43/2024, s. 115(1)(s)(ii)
S. 111AAD(2)(f) substituted 43/2024, s. 115(1)(s)(iii)
S. 111AAD(2A) inserted 43/2024, s. 115(1)(s)(iv)
S. 111AAD(4)(a)(ii) amended 43/2024, s. 115(1)(s)(v)
S. 111AAD(8) inserted 43/2024, s. 115(1)(s)(vi)
S. 111AAF(1) amended 43/2024, s. 115(1)(t)(i)
S. 111AAF(4) inserted 43/2024, s. 115(1)(t)(ii)
S. 111AAH(1) substituted 43/2024, s. 115(1)(u)
S. 111AAZ(5) amended 43/2024, s. 115(1)(v)
S. 111AI(2) substituted 43/2024, s. 115(1)(i)(i)
S. 111AI(4)(b) amended 43/2024, s. 115(1)(i)(ii)(I)
S. 111AI(4)(c) amended 43/2024, s. 115(1)(i)(ii)(II)
S. 111AI(4)(d) inserted 43/2024, s. 115(1)(i)(ii)(III)
S. 111AJ(1) amended 43/2024, s. 115(1)(j)(i)
S. 111AJ(2) amended 43/2024, s. 115(1)(j)(ii)
S. 111AJ(3) inserted 43/2024, s. 115(1)(k)
S. 111AJ(14)-(19) inserted 43/2024, s. 115(1)(j)(iii)
S. 111AKA inserted 43/2024, s. 115(1)(k)
S. 111AS(7)(a)(ii) amended 43/2024, s. 115(1)(l)
S. 111AT(4)(b) amended 43/2024, s. 115(1)(m)
S. 111AW(2)(e) inserted 43/2024, s. 115(1)(n)(i)
S. 111AW(3) amended 43/2024, s. 115(1)(n)(ii)
S. 111AY(1)(b)(i) amended 43/2024, s. 115(1)(o)(i)
S. 111AY(1)(b)(ii) amended 43/2024, s. 115(1)(o)(ii)
S. 111B(1) amended 43/2024, s. 115(1)(b)
S. 111C(1) amended 43/2024, s. 115(1)(c)
S. 111S(1) amended 43/2024, s. 115(1)(d)
S. 111V(3)(a)(ii) amended 43/2024, s. 115(1)(e)
S. 111X(1) amended 43/2024, s. 115(1)(f)(i)
S. 111X(8) substituted 43/2024, s. 115(1)(f)(ii)
S. 111X(10) substituted 43/2024, s. 115(1)(f)(iii)
S. 111X(11)-(16) inserted 43/2024, s. 115(1)(f)(iv)
S. 111Z(5) substituted 43/2024, s. 115(1)(g)(i)
S. 111Z(9) inserted 43/2024, s. 115(1)(g)(ii)
Part 4A (ss. 111A-111AAAE) inserted 39/2023, ss. 94, 102(8)
S. 112(1) amended 7/2001, ss. 77, 243(9), sch. 2, par. 5
S. 112(2)(a) amended 41/2017, s. 77(1), (2) and schedule 1 para. 1(a)
S. 112(3)-(6) inserted 41/2017, s. 77(1), (2) and schedule 1 para. 1(b)
S. 112A inserted 7/2001, ss. 21, 243(9)
S. 112A(1) substituted 24/2009, s. 19(a)
S. 112A(2A) inserted 24/2009, s. 19(b)
S. 112A(3) amended 24/2009, s. 19(c)
S. 112AA inserted 41/2017, ss. 8, 88(8)
S. 112B inserted 52/2015, ss. 11(2), 11(1)
S. 112B(1) amended 43/2024, ss. 8(1)(a), 118(8)
  44/2022, ss. 7(1)(a), (b), (c), 106(8)
S. 112B(3) inserted 43/2024, ss. 8(1)(b), 118(8)
S. 114A inserted 45/2021, ss. 3(1), 87(8)
S. 115 amended 7/2001, ss. 77, 243(9), sch. 2, par. 6
S. 116 amended 5/2005, ss. 7, 150(8), (9)
  8/2004, s. 8(1)(a), (2)
S. 116(1) amended 8/2013, ss. 13(a), 108(8)
S. 116(1)(b) amended 41/2017, ss. 82(2) and schedule 2 para. 1(d), 82(3)(a)
S. 116(2) amended 18/2011, ss. 1(2), 5(8), (9)(a) & sch. 1
S. 116(3) amended 7/2001, s. 77, sch. 2, pars. 7, 61
S. 116(3)(a) amended 7/2001, s. 240, sch. 5
S. 116(3)(b) amended 5/2002, s.138, sch. 6, pars. 3(a), 6(c)(i)
S. 117(4) amended 5/2005, ss. 145(3)(7)(b)(8)(c), 150(9), sch. 5, pt. 2
S. 118(2)(a) amended 6/2011, s. 5(a), 84(8)
S. 118(2)(b) amended 6/2011, s. 5(b), 84(8)
S. 118(5), substituted 43/2024, ss. 12(a), 118(8)
  44/2022, ss. 22(1), 106(8)
  18/2002, ss. 1(3), 4(a)
S. 118(5) amended 18/2011, ss. 1(2), 5(8) & sch. 1
S. 118(5A), inserted 2/1999, ss. 33, 217(9)
S. 118(5A), substituted 8/2004, s. 8(1)(b), (2)
S. 118(5A), substituted 5/2005, ss. 8, 150(8)(9)
S. 118(5A)(a) amended 8/2013, ss. 13(b), 108(8)
S. 118(5A)(b) substituted 8/2013, ss. 13(c), 108(8)
S. 118(5B) inserted 8/2004, s. 8(1)(b), (2)
S. 118(5C) inserted 8/2004, s. 8(1)(b), (2)
S. 118(5D)inserted 8/2004, s. 8(1)(b), (2)
S. 118(5E) inserted 8/2004, s. 8(1)(b), (2)
S. 118(5E)(c) inserted 6/2011, ss. 7(1)(a), (2), 84(8)
S. 118(5F) inserted 8/2004, s. 8(1)(b), (2)
S. 118(5G) inserted 25/2008, ss. 7(1)(a), (2), 102(8)
S. 118(5G)(a) amended 8/2020, s. 9(a)
S. 118(5G)(b) amended 44/2022, ss. 8(a), 106(8)
S. 118(5G)(c) amended 8/2020, s. 9(b)
S. 118(5G)(d) inserted 8/2020, s. 9(c)
S. 118(5G)(e) inserted 44/2022, ss. 8(b), 106(8)
S. 118(5H) substituted 43/2024, ss. 9(1), 118(8)
S. 118(5H) inserted 41/2017, ss. 7(a), 88(8)
S. 118(5I) inserted 45/2021, ss. 7(1), 7(2)
S. 118(5J) inserted 45/2021, ss. 7(1), 7(2)
S. 118(5K) inserted 45/2021, ss. 7(1), 7(2)
S. 118(5L) inserted 45/2021, ss. 7(1), 7(2)
S. 118(5M) inserted 43/2024, ss. 15(1)(a), 15(3)
S. 118A inserted 5/2005, ss. 10, 150(8)(9)
S. 118B inserted 3/2008, s. 21, 144(8)
S. 118B exclusion from obligation to report certain transactions under S.I. No. 7 of 2011, schedule
S. 118B(1) amended 52/2015, ss. 88(2), 88(1)(a)
  25/2008, ss. 7(1)(b)(i)(2), 102(8)
S. 118B(2)(a)(i) amended 25/2008, ss. 7(1)(b)(ii)(I)(2), 102(8)
S. 118B(2)(a)(ii) amended 25/2008, ss. 7(1)(b)(ii)(I)(2), 102(8)
S. 118B(2)(a)(iii) inserted 25/2008, ss. 7(1)(b)(ii)(II)(2), 102(8)
S. 118B(2)(b) amended 8/2013, ss. 13(d), 108(8)
S. 118B(3) amended 8/2013, ss. 13(e), 108(8)
  18/2011, ss. 1(2), 5(8), (9)(a) & sch. 1
S. 118B(4) amended 8/2013, ss. 13(f), 108(8)
S. 118B(5) amended 8/2013, ss. 13(h), 108(8)
  25/2008, ss. 7(1)(b)(iii)(2), 102(8)
S. 119(4), substituted 3/2003, s. 6(1)(a)(2)
S. 120(1) amended 8/2013, ss. 13(h), 108(8)
Ss. 120(4), 120(5) inserted 8/2013, ss. 13(i), 108(8)
S. 120A inserted 2/1999, ss. 34, 217(9)
S. 120A(b) amended 7/2001, ss. 25(a), 243(9)
S. 120A(d) inserted 7/2001, ss. 25(b), 243(9)
S. 120A(3) inserted 7/2001, ss. 25(c), 243(9)
S. 120A(4) inserted 6/2011, ss. 7(1)(b), (2), 84(8)
S. 120B inserted 30/2018, ss. 8, 65(8)
S. 121 amended 7/2001, ss. 77, 243(9), sch. 2, par. 8
S. 121(1) amended 25/2008, s. 6(1)(a), (2)
S. 121(1)(a) amended 41/2017, ss. 7(b)(i)(I), 88(8)
  3/2003, s. 6(1)(b)(i)(2)
S. 121(1)(b)(i)(iii) amended 18/2011, ss. 1(2), 5(8), (9)(a) & sch. 1
S. 121(2)(b)(i) amended 41/2017, ss. 7(b)(i)(II)(A), 88(8)
S. 121(2)(b)(ii) amended 30/2018, ss. 9(a)(i), 65(8)
  41/2017, ss. 7(b)(i)(II)(B), 88(8)
S. 121(2)(b)(ii), substituted 3/2003, s. 6(1)(b)(ii)(2)
S. 121(2)(b)(iii) inserted 41/2017, ss. 7(b)(i)(II)(C), 88(8)
S. 121(2)(b)(iii)(II) amended 30/2018, ss. 9(a)(ii), 65(8)
S. 121(2)(b)(iv) amended 45/2019, ss. 6(1)(a), 76(8)
S. 121(2)(b)(iv) inserted 30/2018, ss. 9(a)(iii), 65(8)
S. 121(2)(b)(v) inserted 30/2018, ss. 9(a)(iii), 65(8)
S. 121(2)(b)(vi) amended 11/2023, s. 2(a)
  45/2019, ss. 6(1)(b), 76(8)
S. 121(2)(b)(vi) inserted 30/2018, ss. 9(a)(iii), 65(8)
S. 121(2)(b)(vii) (III) amended 11/2023, s. 2(b)(ii)
S. 121(2)(b)(vii)(I) amended 11/2023, s. 2(b)(i)
S. 121(2)(b)(viii) inserted 11/2023, s. 2(c)
S. 121(3) inserted 45/2019, ss. 6(1)(c), 76(8)
S. 121(3)(a) substituted 3/2003, s. 6(1)(b)(iii)(2)
S. 121(3)(c) deleted 25/2008, s. 6(1)(b)(i), (2)
S. 121(3)(d) inserted 25/2008, s. 6(1)(b)(ii), (2)
S. 121(4), table substituted 3/2003, s. 6(1)(b)(iv)(III), (2)
S. 121(4)(a) amended 25/2008, s. 6(1)(c)(i), (2)
S. 121(4)(a) substituted 3/2003, s. 6(1)(b)(iv)(I), (2)
S. 121(4)(c) inserted 3/2003, s. 6(1)(b)(iv)(II), (2)
S. 121(4)(c)(i) table substituted 25/2008, s. 6(1)(c)(ii)(II), (2)
S. 121(4)(c)(i) amended 25/2008, s. 6(1)(c)(ii)(I), (2)
S. 121(4)(d) inserted 45/2019, ss. 6(1)(d), 76(8)
  25/2008, s. 6(1)(c)(iii), (2)
S. 121(4A)((aa)(i) amended 11/2023, s. 1(a)
S. 121(4A)((ab) inserted 11/2023, s. 1(b)
S. 121(4A)((ba) inserted 11/2023, s. 1(c)
S. 121(4A) inserted 45/2019, ss. 6(1)(e), 76(8)
S. 121(4A) deleted 25/2008, s. 6(1)(d), (2)
S. 121(4A)(aa) inserted 45/2021, ss. 9(1), 87(8)
S. 121(4A)(aa)(ii) amended 39/2023, ss. 7(a)(i), 102(8)
S. 121(4A)(aa)(iii) amended 43/2024, ss. 10(a), 118(8)
  39/2023, ss. 7(a)(ii), 102(8)
S. 121(4A)(aa)(iv), (v) inserted 39/2023, ss. 7(a)(iii), 102(8)
S. 121(4A)(ab) amended 43/2024, ss. 10(b)(i), 118(8)
  39/2023, ss. 7(b)(i), 102(8)
S. 121(4A)(ab)(i) amended 43/2024, ss. 10(b)(ii), 118(8)
  39/2023, ss. 7(b)(ii)(I), 102(8)
S. 121(4A)(ab)(i)(I) amended 39/2023, ss. 7(b)(ii)(II), 102(8)
S. 121(4A)(ba) amended 43/2024, ss. 10(c), 118(8)
  39/2023, ss. 7(c), 102(8)
S. 121(4B) inserted 25/2008, s. 6(1)(e), (2)
S. 121(5)(aa) deleted 25/2008, s. 6(1)(f)(ii), (2)
S. 121(5)(ii) amended 25/2008, s. 6(1)(f)(i), (2)
S. 121(6)(b) amended 25/2008, s. 6(1)(g)(i), (2)
S. 121(6)(bb) deleted 25/2008, s. 6(1)(g)(ii), (2)
S. 121(6)(c) amended 5/2002, s. 138, sch. 6, pars. 3(b), 6(c)(i)
S. 121(6)(c) deleted 3/2003, s. 6(1)(b)(v)(2)
S. 121(6)(d) amended 59/2015, s. 35(5)(a)
S. 121(7)(e)(i) substituted 59/2015, s. 35(5)(b)
S. 121(7)(e)(ii) deleted 59/2015, s. 35(5)(c)
S. 121(7)(e)(iii) amended 59/2015, s. 35(5)(d)
S. 121A inserted 3/2003, s. 6(1)(c), (2)
S. 121A(1) amended 41/2017, ss. 7(b)(ii)(I), 88(8)
  8/2004, s. 8(1)(c), (2)
S. 121A(2)(b), (v)(III) amended 45/2021, ss. 9(2)(a), 87(8)
S. 121A(2)(b), (vi) amended 45/2021, ss. 9(2)(b), 87(8)
S. 121A(2)(b), (vii) inserted 45/2021, ss. 9(2)(c), 87(8)
S. 121A(2)(b)(i) amended 41/2017, ss. 7(b)(ii)(II)(A), 88(8)
S. 121A(2)(b)(ii) amended 30/2018, ss. 9(b)(i), 65(8)
  41/2017, ss. 7(b)(ii)(II)(B), 88(8)
S. 121A(2)(b)(iii) inserted 41/2017, ss. 7(b)(ii)(II)(C), 88(8)
S. 121A(2)(b)(iii)(II) amended 30/2018, ss. 9(b)(ii), 65(8)
S. 121A(2)(b)(iv) amended 45/2019, ss. 6(2)(a), 76(8)
S. 121A(2)(b)(iv) inserted 30/2018, ss. 9(b)(iii), 65(8)
S. 121A(2)(b)(v) inserted 30/2018, ss. 9(b)(iii), 65(8)
S. 121A(2)(b)(vi) amended 45/2019, ss. 6(2)(b), 76(8)
S. 121A(2)(b)(vi) inserted 30/2018, ss. 9(b)(iii), 65(8)
S. 121A(2)(b)(vii)(II) amended 39/2023, ss. 8(a)(i), 102(8)
S. 121A(2)(b)(vii)(III) amended 43/2024, ss. 11(a), 118(8)
  39/2023, ss. 8(a)(ii), 102(8)
S. 121A(2)(b)(vii)(IV), (V) inserted 39/2023, ss. 8(a)(iii), 102(8)
S. 121A(2)(b)(viii) amended 43/2024, ss. 11(b)(i), 118(8)
  39/2023, ss. 8(b)(i), 102(8)
S. 121A(2)(b)(viii)(I) amended 43/2024, ss. 11(b)(ii)(I), 118(8)
  39/2023, ss. 8(b)(ii)(I), 102(8)
S. 121A(2)(b)(viii)(I)(A) amended 43/2024, ss. 11(b)(ii)(II), 118(8)
  39/2023, ss. 8(b)(ii)(II), 102(8)
S. 121A(2A), inserted 8/2004, s. 8(1)(c), (2)
S. 121A(3)(c) substituted 45/2019, ss. 6(2)(c), 76(8)
S. 121A(4) amended 45/2019, ss. 6(2)(d), 76(8)
S. 121A(5) inserted 45/2019, ss. 6(2)(e), 76(8)
S. 122(1) amended 18/2011, ss. 1(2), 5(8), (9)(a) & sch. 1
  5/2005, ss. 9(a)(i)(ii), 150(8)(9)
S. 122(1)(a) amended 8/2013, ss. 13(j)(i), (ii), 108(8)
  6/2011, ss. 7(1)(c), (2), 84(8)
  5/2010, ss. 4(a) &(b), 165(8)
  25/2008, s. 5(a) &(b) & 102(8)
  3/2008, ss. 8(a) &(b) & 144(8)
  11/2007, s. 7(a) &(b) & 130(9)
  8/2004, s. 10
  3/2003, ss. 4, 171(9)
  5/2002, ss. 8, 141(8)
  7/2001, ss. 5, 243(9)
  3/2000, ss. 15, 166(9)
  2/1999, ss. 10, 217(9)
S. 122(2), substituted 5/2005, ss. 9(b)(i)(ii), 150(8)(9)
S. 122(2) amended 18/2011, ss. 1(2), 5(8), (9)(a) & sch. 1
S. 122(2) substituted 41/2017, s. 74
S. 122(3)(b) amended 18/2011, ss. 1(2), 5(8), (9)(a) & sch. 1
S. 122A inserted 3/1998, ss. 15(1), 138(8)
S. 122A application of 3/1998, ss. 15(2), 138(8)
S. 123(3) amended 18/2011, ss. 1(2), 5(8), (9)(a) & sch. 1
S. 123(7) amended 5/2005, ss. 145(3), (7)(b), (8)(c), 150(9), sch. 5, pt. 2
S. 123A(7) amended 5/2005, ss. 145(3), (7)(b), (8)(c), 150(9), sch. 5, pt. 2
S. 124(5)(b) amended 5/2005, ss. 145(3)(7)(b)(8)(c), 150(9), sch. 5, pt. 2
S. 124A inserted 26/2014, ss. 1(4), 37(a)
S. 125(6) amended 5/2005, ss. 145(3)(7)(b)(8)(c), 150(9), sch. 5, pt. 2
S. 125B inserted 8/2011, s. 4(1)(a)
S. 126, table substituted 8/2025, s. 18(b)
S. 126, table, col. 1 amended 26/2020, ss. 3(1)(b), 3(2)
S. 126, table inserted 30/2018, ss. 13(d), 65(8)
S. 126(1) substituted 30/2018, ss. 13(a), 65(8)
  11/2007, ss. 10(a), 130(9)
S. 126(2)(a)(i) substituted 8/2025, n/a, s. 18(a)(i)
S. 126(2)(a)(iii) amended 8/2025, n/a, s. 18(a)(ii)
S. 126(2)(a)(iv) amended 8/2025, n/a, s. 18(a)(iii)
S. 126(2A) inserted 8/2013, ss. 8(a), 108(8)
S. 126(2A)(a)(ii) amended 11/2016, ss. 1(2), 36(a)
S. 126(2A)(a)(iii) amended 35/2019, ss. 1(2), 37(a)
  11/2016, ss. 1(2), 36(b)
S. 126(2A)(a)(iv) inserted 11/2016, ss. 1(2), 36(c)
S. 126(2A)(a)(iv) amended 35/2019, ss. 1(2), 37(b)
S. 126(2A)(a)(v) inserted 35/2019, ss. 1(2), 37(c)
S. 126(2B) inserted 41/2013, ss. 12, 87(7)
S. 126(3)(a)(i) substituted 34/2019, ss. 1(4), 10(a)(i)
S. 126(3)(a)(ii) substituted 34/2019, ss. 1(4), 10(a)(ii)
S. 126(3)(a)(iia) inserted 34/2019, ss. 1(4), 10(a)(iii)
S. 126(3)(a)(iib) inserted 26/2020, ss. 3(1)(a)(i), 3(2)
S. 126(3)(a)(iic) inserted 26/2020, ss. 3(1)(a)(ii), 3(3)
S. 126(3)(a)(iid) inserted 24/2024, ss. 1(4), 15
S. 126(3)(b) amended 11/2007, ss. 10(b)(i), 130(9)
S. 126(3)(b) non-application of 3/1998, ss. 6, 138(8)
S. 126(3)(b)(ii) substituted 34/2019, ss. 1(4), 10(b)
S. 126(3)(c) inserted 11/2007, ss. 10(b)(ii), 130(9)
S. 126(3)(c)(ii) amended 34/2019, ss. 1(4), 10(c)
S. 126(4)(b) amended 34/2019, ss. 1(4), 10(d)
  7/2001, s.240, sch. 5
S. 126(5) modified 9/2012, ss. 7, 141(8)
S. 126(6A) inserted 30/2018, ss. 13(b), 65(8)
S. 126(6B) inserted 30/2018, ss. 13(b), 65(8)
S. 126(7) deleted 30/2018, ss. 13(c), 65(8)
S. 126(7) amended 8/2013, ss. 8(b), 108(8)
S. 126(7)(a) amended 5/2002, s.138, sch. 6, pars. 3(c), 6(c)(i)
Ss. 126(7)(a), 126(7)(b) substituted 7/2001, s.2, sch. 1, par. 1(b)
S. 126(8) deleted 11/2007, ss. 10(c), 130(9)
S. 126(8)(b) substituted 5/2005, ss. 5, 150(8)(9)
  3/2003, ss. 5, 171(9)
  5/2002, ss. 7, 141(8)
  7/2001, ss. 6, 243(9)
  3/2000, ss. 16, 166(9)
  2/1999, ss. 11, 217(9)
  3/1998, ss. 6, 138(8)
S. 126A(10) amended 5/2005, ss. 145(3)(7)(b)(8)(c), 150(9), sch. 5, pt. 2
S. 126B(1) amended 8/2011, s. 4(1)(b)(i)
S. 127(2)(i)(I) amended 5/2005, ss. 147, 150(9), sch. 6
S. 127A s. inserted 17/2009, ss. 5, 10(2)
S. 127B inserted 6/2011, ss. 16, 84(8)
S. 127B(1A) inserted 45/2021, ss. 8, 87(8)
S. 128(1)(a) amended 5/2002, s.11(1)(a)(2)(a)
S. 128(2) amended 5/2005, s.16
S. 128(2A) amended 39/2023, ss. 12(a)(i), 102(8)
  9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 17
S. 128(2A), inserted 3/2000, ss. 27(a)(i), 166(9)
S. 128(2A)(a), par. substituted 7/2001, s. 2, schedule 1, para. 1(c)
S. 128(2A)(a) deleted 3/2003, ss. 8(1)(b), 81(2)(b)
S. 128(2A)(b) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 18
S. 128(2B) inserted 39/2023, ss. 12(a)(ii), 102(8)
S. 128(3)(4) amended 7/2001, ss. 77, 243(9), sch. 2, pars. 9, 61
S. 128(4A)(d)(i)(II) amended 9/2012, s. 4(1)(a), 141(8)
S. 128(6) substituted 25/2008, ss. 10(1)(a), (2), 102(8)
S. 128(7) amended 25/2008, ss. 10(1)(b), (2), 102(8)
S. 128(8) substituted 25/2008, ss. 10(1)(c), (2), 102(8)
S. 128(8) amended 3/1998, s.136, sch. 9, par. 3
S. 128(11) amended 37/2014, ss. 4, 101(8)
  3/2000, ss. 27(a)(ii), 166(9)
  5/2002, s.11(1)(b)(2)(b)
S. 128(11A), substituted 5/2002, s.11(1)(c)(2)(a)
S. 128(11A), inserted 3/2000, ss. 27(a)(iii), 166(9)
S. 128A inserted 3/2000, ss. 27(b), 166(9)
S. 128A(1)(a) amended 3/2003, ss. 7(a), 171(9)
S. 128A(3) substituted 3/2003, s.34(1)(a)(2)
S. 128A(4A)(i) amended 18/2011, ss. 1(2), 5(8) & sch. 1
S. 128A(4A)(i)(i) amended 18/2011, ss. 1(2), 5(8) & sch. 1
S. 128A(4A)(i)(ii) amended 18/2011, ss. 1(2), 5(8) & sch. 1
Ss. 128A(4A), 128A(4B) inserted 3/2003, ss. 7(b), 171(9)
S. 128A(5) amended 3/2003, ss. 7(c), 171(9)
S. 128A(7) amended 3/2003, ss. 7(d), 171(9)
S. 128B inserted 3/2003, ss. 8(1)(a), 8(2)(a)
S. 128B(1) amended 39/2023, ss. 12(b), 102(8)
S. 128B(9)(a) substituted 41/2017, s. 75, schedule 3(a)(i)
S. 128B(9)(b) amended 44/2022, ss. 16(2), 106(8)
S. 128B(9)(c), (d) amended 5/2005, ss. 145(1)(7)(a)(8)(a), schedule 5, 150(9)
S. 128B(9A) inserted 41/2017, s. 75, schedule 3(a)(ii)
S. 128B(11) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 19
S. 128B(12)(a) amended 9/2012, s. 129 & sch. 4, pt. 2, par.(a) & par.(g), item no. 20
S. 128B(12)(b) deleted 9/2012, s. 129 & sch. 4, pt. 2, par.(a)
S. 128B(12)(c) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 21
S. 128B(13) amended 26/2020, Sch, 6(a), s. 74, schedule, para. 1(a)
S. 128C inserted 3/2008, ss.16(1)(2) & 144(8)
S. 128C(2) amended 25/2008, s. 99 & sch. 6, pars. 1(a), 7(a)(i)
S. 128C(13) amended 9/2012, s. 129 & sch. 4 pt. 2 par.(g), items no. 22, 23
S. 128C(15) amended 26/2020, ss. 8(2)(a), 76(8)
S. 128D s. inserted 25/2008, s. 12(1), (2), 102(8)
S. 128D(1) amended 23/2020, ss. 2(1)(f), 24
  8/2019, ss. 2(1)(f), 22
  5/2010, ss. 17(1)(a)-(b), (2)(a), 165(8)
S. 128D(4) amended 5/2010, ss. 17(1)(c), (2)(b), 165(8)
S. 128D(5) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 24
  5/2010, ss. 17(1)(d), (2)(b), 165(8)
S. 128D(6) amended 5/2010, ss. 17(1)(e), (2)(b), 165(8)
S. 128D(8) amended 26/2020, ss. 8(2)(b), 76(8)
S. 128E s. inserted 25/2008, ss. 12(1), (2), 102(8)
S. 128E(6)(a) amended 8/2013, s. 105(a), (b) & sch. 2 pars. 1(b), 5(a)
  9/2012, ss. 4(1)(b), (2)
S. 128E(9) amended 26/2020, ss. 8(2)(c), 76(8)
S. 128F inserted 41/2017, ss. 10(1), 10(2)
S. 128F(1) amended 44/2022, ss. 15(a)(i), (ii), (iii), 106(8)
  23/2020, ss. 2(1)(f), 25
  45/2019, ss. 11(1)(a), 11(2)
  8/2019, ss. 2(1)(f), 23
  30/2018, ss. 25(2)(a), 65(8)
S. 128F(1)(a) amended 44/2022, ss. 16(1)(a)(ii), 16(4)
S. 128F(1)(c)(i)(I) amended 26/2020, Sch, 6(a), s. 74, schedule, para. 1(b)(i)
S. 128F(1)(d) amended 30/2018, ss. 11(1)(a), 11(2)
S. 128F(1)(d)(ii) amended 44/2022, ss. 16(1)(a)(i), 16(4)
S. 128F(2)(b) amended 44/2022, ss. 15(b)(i), 106(8)
  45/2019, ss. 11(1)(b), 11(2)
S. 128F(2)(c) substituted 44/2022, ss. 15(b)(ii), 106(8)
  45/2019, ss. 11(1)(c), 11(2)
S. 128F(2A) inserted 44/2022, ss. 15(c), 106(8)
  45/2019, ss. 11(1)(d), 11(2)
S. 128F(2A)(a)(iii)(I) amended 26/2020, Sch, 6(a), s. 74, schedule, para. 1(b)(iI)
S. 128F(2A)(b)(ii) amended 44/2022, ss. 16(1)(b), 16(4)
S. 128F(3) amended 44/2022, ss. 16(1)(c), 16(4)
S. 128F(4) deleted 44/2022, ss. 15(d), 106(8)
  45/2019, ss. 11(1)(e), 11(2)
S. 128F(5)(a) amended 44/2022, ss. 15(e)(i), 106(8)
  45/2019, ss. 11(1)(f)(i), 11(2)
S. 128F(5)(b) amended 44/2022, ss. 15(e)(ii), 106(8)
  45/2019, ss. 11(1)(f)(ii), 11(2)
S. 128F(5)(c)(ii) amended 44/2022, ss. 15(e)(iii)(I), 106(8)
  45/2019, ss. 11(1)(f)(iii), 11(2)
S. 128F(5)(c)(iii) substituted 44/2022, ss. 15(e)(iii)(II), 106(8)
  45/2019, ss. 11(1)(f)(iv), 11(2)
S. 128F(6A) inserted 44/2022, ss. 16(1)(d), 16(4)
S. 128F(7) substituted 44/2022, ss. 15(f), 106(8)
  45/2019, ss. 11(1)(g), 11(2)
S. 128F(7A) inserted 44/2022, ss. 15(g), 106(8)
  45/2019, ss. 11(1)(h), 11(2)
S. 128F(8) amended 44/2022, ss. 15(h)(i), 106(8)
  45/2019, ss. 11(1)(i)(i), 11(2)
  30/2018, ss. 11(1)(b), 65(8)
S.128F(8)(a) amended 44/2022, ss. 15(h)(ii), 106(8)
  45/2019, ss. 11(1)(i)(ii), 11(2)
S. 128F(10) substituted 44/2022, ss. 15(i), 106(8)
  45/2019, ss. 11(1)(j), 11(2)
S. 128F(11) amended 44/2022, ss. 15(j), 106(8)
  45/2019, ss. 11(1)(k), 11(2)
S. 129A inserted 5/2010, ss. 49(1), (2), 165(8)
S. 129A(3)(a)(ii) substituted 45/2021, ss. 29(1), 87(8)
S. 129A(6) inserted 43/2024, ss. 50(1)(b), 118(8)
S. 130(1) amended 6/2011, ss. 29(b), 84(8)
  3/1998, ss. 43(1)(d)(2), 138(8)
S. 130(2)(e) amended 5/2005, s.18(1)(a)(2)
S. 130(2)(f), par. inserted 5/2005, s.18(1)(b)(2)
S. 130(2A), inserted 7/2001, ss. 85(1)(2), 243(9)
S. 130(2B) substituted 23/2020, ss. 2(1)(f), 51(a)
  45/2019, ss. 23(1)(a), 76(8)
S. 130(2B), inserted 3/2003, s. 61(1)(2)
S. 130(2C), inserted 5/2005, s. 18(1)(c)(2)
S. 130(3)(b) amended 2/1999, s. 79(1)(a)(i)(2)
S. 130(3)(b) amended 5/2002, ss. 39(a)(i)(ii), 141(8)
S. 130(3)(c) amended 5/2002, ss. 39(a)(i), (ii), 141(8)
S. 130(3)(c), par. inserted 2/1999, s. 79(1)(a)(ii), (2)
S. 130(3)(d) amended 23/2020, ss. 2(1)(f), 51(b)
  11/2007, ss. 35(2) & sch. 2, pars. 1(d), (2), ss. 35(3), 130(9)
  8/2004, s. 89, sch. 3, 1(d)
S. 130(3)(d), par. inserted 5/2002, ss. 39(a)(iii), 141(8)
S. 130(3)(d)(i) amended 45/2019, ss. 23(1)(b)(i), 76(8)
S. 130(3)(d)(ii) amended 45/2019, ss. 23(1)(b)(ii), 76(8)
S. 130(3)(d)(iii) inserted 45/2019, ss. 23(1)(b)(iii), 76(8)
S. 130(4)(c) amended 2/1999, s. 79(1)(b), (2)
  5/2002, ss. 39(b), 141(8)
S. 133(1)(a) amended 9/2012, ss. 54, 141(8) & sch. 1, par. 5(a)
S. 133(1)(da) inserted 9/2012, ss. 54, 141(8) & sch. 1, par. 5(b)
S. 133(1)(da)(i) amended 8/2013, s. 105(a), (b) & sch. 2 pars. 1(c)(i), 5(a)
S. 133(1)(e) deleted 9/2012, ss. 54, 141(8) & sch. 1, par. 5(c)
S. 133(8)(c) amended 7/2001, s. 240, sch. 5
S. 133(11)(a) amended 7/2001, s. 240, sch. 5
S. 133(11)(b) amended 7/2001, s. 240, sch. 5
S. 133(13)(b) amended 3/1998, s. 47, sch. 2, par. 4
S. 133(13)(b)(i) amended 8/2013, s. 105(a), (b) & sch. 2 pars. 1(c)(ii), 5(a)
S. 133(13)(c) amended 3/1998, s. 47, sch. 2, par. 4
S. 134(1)(a) amended 9/2012, ss. 54, 141(8) & sch. 1, par. 6
S. 135(2A) inserted 41/2017, ss. 23(1)(a), 23(2)
S. 135(3A) inserted 41/2017, ss. 23(1)(b), 23(2)
S. 135(4)(e) amended 41/2017, ss. 82(2) and schedule 2 para. 1(e), 82(3)(a)
S. 136 repealed 3/2000, s. 69(2), (3)(a), (b), sch. 2, pt. 2, col. 1, 2
S. 136(1) amended 3/1998, ss. 52, 138(8), sch. 5, par. 1
S. 137(1) repealed in part 3/2000, s. 69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 137(2) repealed in part 3/2000, s. 69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 137(3) amended 3/2003, s.41(1)(b)(2)
S. 137(4) repealed 3/2000, s. 69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 137(5) amended 3/2000, s. 69(1), Sch. 2, Pt. 1(b), 3(a)(b)
S. 137(5) repealed in part 3/2000, s. 69(2)(3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 138(3)(a) repealed 3/2000, s. 69(2)(3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 138(4) inserted 9/2012, ss. 54, 141(8) & sch. 1, par. 7
S. 139 repealed 3/2000, s. 69(2)(3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 139(1) amended 3/1998, ss. 52, 138(8), sch. 5, par. 2
S. 140(3)(a) amended 39/2023, ss. 36(2)(c), 102(8)
S. 140(3)(b) repealed 3/2000, s. 69(2)(3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 140(4) repealed 3/2000, s. 69(2)(3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 140(4)(b) amended 3/1998, s.136, sch. 9, par. 4
S. 140(5) repealed in part 3/2000, s. 69(2)(3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 140(6) repealed 3/2000, s. 69(2)(3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 140(8) substituted 3/2000, s. 69, (1), Sch. 2, Pt. 1, (c), 3(a)(b)
S. 141(5)(a) amended 8/2004, s.33(1)(b)(2)
S. 141(5)(c) amended 6/2006, s. 55(1)(a), (2)
S. 141(5)(d)(ii) substituted 59/2015, s. 35(6)a)
S. 141(5A) inserted 6/2006, s. 55(1)(b), (2)
S. 141(7) repealed in part 3/2000, s. 69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 141(8) repealed 3/2000, s. 69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 141(10) amended 3/2000, s. 69, (1), Sch. 2, Pt. 1, (d), 3(a)(b)
S. 141(11) inserted 6/2011, ss. 26(a), 84(8)
S. 142(2) amended 39/2023, ss. 36(2)(d), 102(8)
S. 142(2) repealed in part 3/2000, s. 69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 142(5) repealed 3/2000, s. 69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 142(6) amended 3/2000, s. 69, (1), Sch. 2, Pt. 1, (e), 3(a)(b)
S. 142(7) repealed in part 3/2000, s. 69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 143(1)(c) amended 3/2000, s. 69, (1), Sch. 2, Pt. 1, (f)(i), 3(a)(b)
S. 143(2) amended 3/1998, ss. 52, 138(8), sch. 5, par. 3
S. 143(2), repealed 3/2000, s. 69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 143(3) repealed in part 3/2000, s. 69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 143(5) repealed 3/2000, s. 69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 143(5) amended 3/1998, ss. 52, 138(8), sch. 5, par. 3
S. 143(7) repealed in part 3/2000, s. 69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 143(7) amended 3/1998, ss. 52, 138(8), sch. 5, par. 3
S. 143(8) repealed 3/2000, s. 69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 143(9) repealed 3/2000, s. 69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 143(10) amended 3/2000, s. 69, (1), Sch. 2, Pt. 1, (f)(ii), 3(a)(b)
S. 143(11) repealed in part 3/2000, s. 69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 144(3)(b) repealed 3/2000, s. 69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 144(4) repealed 3/2000, s. 69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 144(5) repealed in part 3/2000, s. 69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 144(6) repealed 3/2000, s. 69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 144(8) amended 3/2000, s. 69, (1), Sch. 2, Pt. 1, (g)(i), 3(a)(b)
S. 144(8) definition of "T" substituted 3/2003, s.41(1)(c)(2)
S. 144(9) amended 3/2000, s. 69, (1), Sch. 2, Pt. 1, (g)(ii), 3(a)(b)
S. 145 repealed 3/2000, s. 69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 145(1) amended 3/1998, ss. 52, 138(8), sch. 5, par. 4
S. 145(2)(b) substituted 3/1998, ss. 51, 138(8), sch. 4, par. 1
S. 146 repealed 3/2000, s. 69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 147 repealed 3/2000, s. 69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 147(5)(a) amended 3/1998, ss. 52, 138(8), sch. 5, par. 5
S. 148 repealed 3/2000, s. 69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 149 repealed 3/2000, s. 69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 150 repealed 3/2000, s. 69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 150(1) amended 3/1998, ss. 52, 138(8), sch. 5, par. 6
S. 151 repealed 3/2000, ss. 69(2), 69(3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 152(1)(a) amended 3/2000, s. 69, (1), Sch. 2, Pt. 1, (h), 3(a)(b)
S. 152(1)(b) repealed 3/2000, s. 69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 152(1)(b) amended 3/1998, ss. 52, 138(8), sch. 5, par. 7
S. 152(2) amended 7/2001, s.240, sch. 5
S. 152(2) substituted 25/2008, s. 98(1) & sch. 5, par. 2(a)
S. 152(3)(a) repealed in part 3/2000, s. 69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 153 substituted 2/1999, ss. 28(1)(4), 217(9)
S. 153(1) amended 39/2023, ss. 37(1), 102(8)
  25/2008, s. 33(b)(i) &(ii), 102(8)
  11/2007, ss. 35(2) & sch. 2, pars. 1(e), (2), ss. 35(3), 130(9)
  8/2004, s. 89, sch. 3, 1(e)
S. 153(1) definition substituted 3/2000, s. 31(a)
S. 153(1A) inserted 3/2000, s. 31(b)
S. 153(2) amended 3/2000, s. 31(c)
S. 153(3) amended 3/2000, ss. 31(d)(i), 31(d)(ii)
S. 153(3A) inserted 3/2000, s. 31(e)
S. 153(4) amended 39/2023, ss. 36(2)(e), 102(8)
  3/2000, s. 31(f)
S. 153(4A) inserted 8/2013, ss. 41(a), 108(8)
S. 153(6), inserted 3/2000, s. 31(g)
S. 153(6)(a) amended 45/2019, ss. 24(1)(a), 24(2)
S. 154(1) amended 3/2003, s. 41(1)(d)(i), (2)
S. 154(1)(a) amended 3/2000, s. 69(1), Sch. 2, Pt. 1, (i)(i)(I), 3(a), (b)
S. 154(1)(b) amended 3/2000, s. 69, (1), Sch. 2, Pt. 1, (i)(i)(II), 3(a), (b)
S. 154(3)(a) amended 7/2001, ss. 77, 243(9), sch. 2, par. 10
S. 154(4) repealed 3/2000, s. 69(2), (3)(a), (b), Sch. 2, Pt. 2, col. 1, 2
S. 154(5) repealed 3/2000, s.69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 154(6) amended 3/2003, s.41(1)(d)(ii)(2)
S. 154(6) substituted 3/2000, s.69, (1), Sch. 2, Pt. 1, (i)(ii), 3(a)(b)
S. 155(3) amended 3/2003, s.41(1)(e)(2)
  3/2000, s.69, (1), Sch. 2, Pt. 1, (k), 3(a)(b)
S. 155(3)(b) repealed 3/2000, s.69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 156 substituted 3/2003, s.41(1)(f)(i)(2)
  3/1998, ss. 53, 138(8), sch. 5, par. 8
S. 157 deleted 3/2003, s.41(1)(f)(ii)(2)
S. 157(1) amended 3/1998, ss. 52, 138(8), sch. 5, par. 9
S. 158 deleted 3/2003, s.41(1)(f)(ii)(2)
S. 158(1) amended 3/1998, ss. 52, 138(8), sch. 5, par. 10
S. 159 amended 3/1998, ss. 52, 138(8), sch. 5, par. 11
S. 159 deleted 3/2003, s. 41(1)(g), (2)
S. 159D inserted 5/2005, ss. 145(3), 150(9)
S. 160 deleted 3/2003, s. 41(1)(g), (2)
S. 161 deleted 3/2003, s. 41(1)(g), (2)
S. 162 deleted 3/2003, s. 41(1)(g), (2)
S. 163 deleted 3/2003, s. 41(1)(g), (2)
S. 164 deleted 3/2003, s. 41(1)(g), (2)
S. 165 repealed 3/2000, s.69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 166 deleted 3/2003, s.41(1)(g)(2)
S. 167 deleted 3/2003, s.41(1)(g)(2)
S. 167(3) amended 3/2000, s.69, (1), Sch. 2, Pt. 1, (l), 3(a)(b)
S. 168 repealed 3/2000, s.69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 168(1)(a)(ii)(II) amended 3/1998, ss. 48, 138(8), sch. 3, par. 2
S. 168(1)(b) amended 3/1998, ss. 48, 138(8), sch. 3, par. 2
S. 169 repealed 3/2000, s.69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 170 repealed 3/2000, s.69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 171 repealed 3/2000, s.69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 172 repealed 3/2000, s.69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 172A inserted 2/1999, ss. 27(a), 217(9)
S. 172A(1)(a) amended 39/2023, ss. 37(2), 102(8)
  44/2022, ss. 21(2), 106(8)
  26/2020, Sch, 6(a), s. 74, schedule, para. 1(c)
  26/2020, ss. 62(1)(a), 62(6)
  45/2019, ss. 24(1)(b), 24(2)
  41/2017, ss. 82(2) and schedule 2 para. 1(f), 82(3)(a)
  52/2015, ss. 86(2), 86(1)(a),(b), schedule, ref. no. 1
  23/2014, ss. 1(3), 5(1), sch. 1 pt. 4 item 2
  22/2014, ss. 1(2), 23(1)(a), (3)
  25/2008, s. 33(c)(i) &(ii), 102(8)
  11/2007, ss. 35(2), 38(1)(a)(i)-(iii) & sch. 2, pars. 1(f), (2), ss. 35(3), 130(9)
  5/2005, ss. 44(a)(i)(ii)(iv), 47(1)(a)(3), 150(8)
  8/2004, s. 89, sch. 3, 1(f)
  7/2001, ss. 43(1)(a), 243(9)
S. 172A(1)(a) definition "relevant distribution" amended 34/2009, ss. 1(2) &(3), 240 & sch. 3, pt. 10, items 1 & 2
  7/2009, ss. 9(a), 13(2)
S. 172A(1)(a) definition of "collective investment undertaking" substituted 3/2000, ss. 59, 166(9)
S. 172A(1)(a),definition inserted 3/2000, ss. 30(1)(a)(i)(ii)(iii), 166(9)
S. 172A(1)(a)(i) amended 16/2024, ss. 1(2), 37(1), schedule, part 1, item 1
S. 172A(1)(a)(i) substituted 33/2000, ss. 3, 30(a)
S. 172B inserted 2/1999, ss. 27(a), 217(9)
S. 172B(4A) inserted 3/2000, ss. 30(1)(b)(i), 166(9)
S. 172B(6) substituted 3/2000, ss. 30(1)(b)(ii), 166(9)
S. 172B(7) amended 39/2023, ss. 36(2)(f), 102(8)
S. 172B(7) inserted 3/2000, ss. 30(1)(b)(iii), 166(9)
S. 172B(8) inserted 7/2001, ss. 43(1)(b), 243(9)
S. 172BA inserted 45/2019, ss. 24(1)(c), 24(2)
S. 172C inserted 2/1999, ss. 27(a), 217(9)
S. 172C(2)(a) amended 7/2001, ss. 43(1)(c)(I), 243(9)
S. 172C(2)(ba) inserted 7/2001, ss. 43(1)(c)(II), 243(9)
S. 172C(2)(bb) inserted 5/2005, s. 47(1)(b)(i)(I), (3)
S. 172C(2)(bc) inserted 44/2022, ss. 21(3)(a), 106(8)
S. 172C(2)(bd) inserted 39/2023, ss. 37(3)(a), 102(8)
S. 172C(2)(d)(e)(ii) amended 3/2000, ss. 30(1)(c)(i)(I), 166(9)
S. 172C(2)(da) inserted 7/2001, ss. 43(1)(c)(III), 243(9)
S. 172C(2)(db) inserted 5/2005, s. 47(1)(b)(i)(II), (3)
Ss. 172C(2)(f), 172C(2)(g) inserted 3/2000, ss. 30(1)(c)(i)(II), 166(9)
S. 172C(3) inserted 3/2000, ss. 30(1)(c)(ii), 166(9)
S. 172C(3)(a) amended 7/2001, ss. 43(1)(c)(I), 243(9)
Ss. 172C(3)(c), 172C(3)(d) inserted 7/2001, ss. 43(1)(c)(II), 243(9)
S. 172C(3)(ca), 172C(3)(cb) inserted 5/2005, s. 47(1)(b)(ii), (3)
S. 172C(3)(cb) amended 44/2022, ss. 21(3)(b)(i), 106(8)
S. 172C(3)(d) amended 44/2022, ss. 21(3)(b)(ii), 106(8)
S. 172C(3)(e) inserted 44/2022, ss. 21(3)(b)(iii), 106(8)
S. 172C(4) inserted 39/2023, ss. 37(3)(b), 102(8)
S. 172D inserted 2/1999, ss. 27(a), 217(9)
S. 172D(1) deleted 7/2001, ss. 43(1)(d), 243(9)
S. 172D(2) amended 39/2023, ss. 36(2)(g), 102(8)
S. 172D(3)(b) amended 5/2010, ss. 33(1)(a), (2), 165(8)
S. 172D(3)(b) substituted 3/2000, ss. 30(1)(d)(i), 166(9)
S. 172D(3)(b)(iii) amended 11/2007, ss. 38(1)(b), (2), 130(9)
S. 172D(3A) inserted 3/2000, ss. 30(1)(d)(ii), 166(9)
S. 172D(3B) inserted 8/2013, ss. 41(b), 108(8)
S. 172D(4) amended 3/2000, ss. 30(1)(d)(iii), 166(9)
S. 172D(5) amended 3/2000, ss. 30(1)(d)(iv)(I), (II), 166(9)
S. 172D(6) inserted 3/2000, ss. 30(1)(d)(v), 166(9)
S. 172E inserted 2/1999, ss. 27(a), 217(9)
S. 172E(1) amended 39/2023, ss. 36(2)(h), 102(8)
Ss/. 172E(3)(a), 172E(3)(b) substituted 3/2000, ss. 30(1)(e)(i)(I), 166(9)
S. 172E(3)(f) substituted 3/2000, ss. 30(1)(e) i)(II), 166(9)
S. 172E(3A) inserted 3/2000, ss. 30(1)(e)(ii), 166(9)
S. 172E(4)(a) substituted 52/2015, ss. 86(2), 86(1)(a),(b), schedule, ref. no. 2
S. 172E(4)(c) amended 26/2020, Sch, 6(a), s. 74, schedule, para. 1(d)
S. 172E(8) inserted 3/2000, ss. 30(1)(e)(iii), 166(9)
S. 172F inserted 2/1999, ss. 27(a), 217(9)
S. 172F(3)(a)(ii) substituted 5/2010, ss.33(1)(b), (2), 165(8)
S. 172F(3)(a)(ii)(II) amended 7/2001, ss. 43(1)(e), 243(9)
S. 172F(3)(e) amended 3/2000, ss. 30(1)(f)(i)(I), 166(9)
S. 172F(3)(e)(v) amended 3/2000, ss. 30(1)(f)(i)(II), 166(9)
Ss. 172F(3)(e)(vi), 172F(3)(e)(vii) substituted 3/2000, ss. 30(1)(f)(i)(III), 166(9)
Ss. 172F(3)(g), 172F(3)(h) inserted 3/2000, ss. 30(1)(f)(i)(IV), 166(9)
S. 172F(7) substituted 3/2000, ss. 30(1)(f)(ii), 166(9)
S. 172F(8) amended 3/2000, ss. 30(1)(f)(iii), 166(9)
S. 172FA inserted 26/2020, ss. 62(1)(b), 62(6)
S. 172G inserted 2/1999, ss. 27(a), 217(9)
S. 172G(1) amended 26/2020, ss. 62(1)(c), 62(6)
Ss. 172G(3)(a), 172G(3)(b) substituted 3/2000, ss. 30(1)(g)(i)(I), 166(9)
S. 172G(3)(g) substituted 3/2000, ss. 30(1)(g)(i)(II), 166(9)
S. 172G(3A), inserted 3/2000, ss. 30(1)(g)(ii), 166(9)
S. 172G(4)(a) substituted 52/2015, ss. 86(2), 86(1)(a),(b), schedule, ref. no. 3
S. 172G(4)(c) amended 26/2020, Sch, 6(a), s. 74, schedule, para. 1(e)
S. 172G(8), inserted 3/2000, ss. 30(1)(g)(iii), 166(9)
S. 172H inserted 2/1999, ss. 27(a), 217(9)
S. 172H(1) substituted 26/2020, ss. 62(1)(d)(i), 62(6)
S. 172H(2) amended 26/2020, ss. 62(1)(d)(ii), 62(6)
S. 172H(3) amended 26/2020, ss. 62(1)(d)(iii), 62(6)
S. 172I inserted 2/1999, ss. 27(a), 217(9)
S. 172I(1) amended 5/2010, ss.33(1)(c)(i), (2), 165(8)
S. 172I(1A) amended 5/2010, ss.33(1)(c)(i), (2), 165(8)
S. 172I(1A) inserted 11/2007, ss. 38(1)(c)(ii)(I), (2), 130(9)
S. 172I(1A)(a) amended 5/2010, ss.33(1)(c)(ii)(II), (2), 165(8)
S. 172I(1A)(b) amended 5/2010, ss.33(1)(c)(ii)(III), (2), 165(8)
S. 172J inserted 2/1999, ss. 27(a), 217(9)
S. 172J(3) amended 11/2007, ss. 38(1)(d), (2), 130(9)
S. 172J(4) amended 5/2010, ss.33(1)(d), (2), 165(8)
S. 172K inserted 2/1999, ss. 27(a), 217(9)
S. 172K(1)(f)(g) amended 3/2000, ss. 30(1)(h)(i), 166(9)
S. 172K(1)(h), par. inserted 3/2000, ss. 30(1)(h)(ii), 166(9)
S. 172K(6)(a) substituted 59/2015, s. 35(6)(b)(i)
S. 172K(6)(b) substituted 12/2009, s. 29(1)(a), (7)(a)
S. 172K(6)(b) amended 5/2002, s.129(1)(a)(7)
S. 172K(6)(c)(d) amended 5/2005, ss. 145(1)(7)(a), sch. 5, 150(9)
S. 172K(9) inserted 59/2015, s. 35(6)(b)(ii)
S. 172L inserted 2/1999, ss. 27(a), 217(9)
S. 172LA inserted 3/2000, s.30(1)(i), (3)
S. 172LA(1) substituted 26/2020, ss. 62(1)(e)(i), 62(6)
S. 172LA(2)(a) substituted 26/2020, ss. 62(1)(e)(ii)(I), 62(6)
S. 172LA(2)(b) amended 26/2020, ss. 62(1)(e)(ii)(II), 62(6)
S. 172LA(2)(c) substituted 26/2020, ss. 62(1)(e)(ii)(III), 62(6)
S. 172LA(3)(b) amended 26/2020, ss. 62(1)(e)(iii)(I), 62(6)
S. 172LA(3)(c) amended 26/2020, ss. 62(1)(e)(iii)(II), 62(6)
S. 172LA(4) amended 26/2020, ss. 62(1)(e)(iv), 62(6)
S. 172LA(7) amended 7/2001, s.77, sch. 2, pars. 11, 61
S. 172M inserted 2/1999, ss. 27(a), 217(9)
S. 174(2)(b) amended 41/2017, ss. 82(2) and schedule 2 para. 1(g)(i), 82(3)(a)
S. 174(2)(i) amended 3/2000, s.69, (1), Sch. 2, Pt. 1, (m), 3(a)(b)
S. 174(2)(ii), repealed 3/2000, s.69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 174(3) amended 41/2017, ss. 82(2) and schedule 2 para. 1(g)(ii), 82(3)(a)
S. 175(1) amended 5/2010, ss. 34(1)(a), (2), 165(8)
S. 175(1A) inserted 5/2010, ss. 34(1)(b), (2), 165(8)
S. 175(1A)(b)(i) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 25
S. 175(2) amended 5/2010, ss. 34(1)(c), (2), 165(8)
S. 176(1)(b)(i)(I) substituted 9/2012, ss. 19, 141(8)
S. 176(1)(b)(i)(I) amended 1/2003, s.119, sch. 3
S. 176(2) amended 41/2017, ss. 82(2) and schedule 2 para. 1(h), 82(3)(a)
S. 176A s. inserted 3/2008, s.48(1), (2), 144(8)
S. 177(6), substituted 7/2001, ss. 35, 243(9)
S. 177(7) amended 18/2011, ss. 1(2), 5(8) & sch. 1
S. 178(7) amended 41/2017, ss. 82(2) and schedule 2 para. 1(i), 82(3)(a)
S. 178(7)(a) amended 7/2001, s.240, sch. 5
S. 182(1) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 26
  9/2012, s. 131 & sch. 5, par. 1(l) & table, item no. 1
S. 184(2) amended 41/2017, ss. 82(2), schedule 2 para. 1(j), 82(3)(a)
S. 185(1)(a) amended 18/2011, ss. 1(2), 5(8), (9)(a), schedule 1
S. 187 amended 7/2001, s. 2, schedule 1, paras. 1(d), 2(a)
S. 187(1) amended 3/1998, ss. 2(a), 138(8)
S. 187(1)(a) substituted 2/1999, ss. 2(a), 217(9)
S. 187(2)(b) amended 5/2002, s.138, schedule 6 paras. 3(d) 6(c)(ii)
S. 187(5) inserted 3/2008, s.5(a)& 144(8)
S. 188(1) amended 3/2008, s.5(b)(i)& 144(8)
S. 188(1) substituted 7/2001, ss. 2(a)(b), 243(9)
S. 188(2) amended 3/2008, ss. 4, 5(b)(ii) & 144(8)
  11/2007, ss. 4 & 130(9)
  6/2006, ss. 4 & 130(8)
  5/2005, ss. 4, 150(8)(9)
  8/2004, ss. 2, 94(8)
  3/2003, ss. 2, 171(9)
  5/2002, ss. 4, 141(8)
S. 188(2) substituted 7/2001, ss. 2(a)(b), 243(9)
  3/2000, ss. 2, 166(9)
  2/1999, ss. 2(b), 217(9)
S. 188(2)(a) amended 3/1998, ss. 2(b)(i), 138(8)
S. 188(2)(b) amended 3/1998, ss. 2(b)(ii), 138(8)
S. 188(2A) inserted 3/2008, s.5(b)(iii)& 144(8)
S. 188(2A)(b) amended 41/2013, ss. 7(1)(d), (2)
S. 188(2B) inserted 3/2008, s.5(b)(iii)& 144(8)
S. 188(3) amended 18/2011, ss. 1(2), 5(8) & sch. 1
  7/2001, ss. 4(a)(ii), 243(9)
  3/2000, ss. 14, Sch. 1(3), 166(9)
S. 188(6) amended 3/2008, s.5(b)(iv)& 144(8)
S. 189(1)(d), substituted 8/2004, ss. 6, 94(8)
S. 189(2) amended 2/1999, ss. 13(a), 217(9)
S. 189(2), substituted 8/2004, ss. 17(1)(a)(2), 94(8)
S. 189(2)(a) amended 11/2007, ss. 11(a), 130(9)
S. 189A inserted 2/1999, ss. 12(a), 217(9)
S. 189A applied 1/2003, s. 82(2)(b)
S. 189A amended 7/2001, s. 240, schedule 5
S. 189A(1) amended 59/2015, s. 35(7)(a)
  37/2014, ss. 10, 101(8)
  9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 27
S. 189A(3) substituted 8/2004, ss. 17(1)(b)(2)
S. 189A(4) substituted 8/2004, ss. 17(1)(b)(2)
S. 189A(4)(a) amended 11/2007, ss. 11(b), 130(9)
S. 189B inserted 30/2017, ss. 1(3), 1(4), 5
S. 191(1) amended 23/2020, ss. 2(1)(f), 26
  8/2019, ss. 2(1)(f), 24
  30/2018, ss. 6(1)(a), 6(2)
S. 191(1) substituted 3/1998, s. 9
S. 191(2) substituted 30/2018, ss. 6(1)(b), 6(2)
  3/1998, s. 9
S. 191(3) amended 8/2004, ss. 17(1)(c), (2)
S. 191(3)(b) amended 30/2018, ss. 6(1)(c), 6(2)
S. 192(1) amended 6/2011, s. 81 & sch. 3, paras. 1(b), 10(a)(i)
S. 192(2) amended 11/2007, ss. 11(c), 130(9)
S. 192(2)(b) amended 2/1999, ss. 13(b), 217(9)
S. 192A inserted 8/2004, ss. 7, 94(8)
S. 192A(1) amended 43/2024, ss. 24, 118(8)
  52/2015, ss. 90(8), 5
S. 192A(1)(c) references construed 16/2015, ss. 1(2), 66(2), (3)
S. 192A(5A) inserted 26/2014, ss. 1(4), 37(b)
S. 192B deleted 45/2019, ss. 13(1)(a), 76(8)
S. 192B inserted 5/2005, ss. 11, 150(8), (9)
S. 192B(2)(c) amended 8/2019, ss. 2(1)(f), 25
S. 192BA inserted 45/2019, ss. 13(1)(b), 76(8)
S. 192BA(1) amended 26/2020, ss. 4(1), (2), 76(8)
  23/2020, ss. 2(1)(f), 27
  45/2019, ss. 13(1)(2), 76(8)
S. 192C inserted 15/2009, ss. 2, 48
S. 192D inserted 52/2015, s. 83
S. 192E inserted 52/2015, s. 85
S. 192F inserted 45/2019, ss. 15(1), 76(8)
S. 192F(2)(b)(i) amended 23/2020, ss. 2(1)(f), 28
  45/2019, ss. 15(2), 15(3)
S. 192G inserted 45/2019, ss. 14, 76(8)
S. 192H inserted 26/2020, ss. 6, 76(8)
S. 192I inserted 45/2021, ss. 4, 87(8)
S. 192J inserted 1/2022, ss. 7, 10(2)
S. 192JA inserted 32/2022, ss. 7, 13(2)
S. 192JB inserted 29/2023, ss. 11, 15(2)
S. 192JC inserted 33/2024, ss. 10(1), 14(2)
S. 192K inserted 9/2022, s. 3
S. 192L inserted 44/2022, ss. 3, 106(8)
S. 192M inserted 44/2022, ss. 4, 106(8)
S. 192N inserted 43/2022, S. 17
S. 192O inserted 39/2023, ss. 3, 102(8)
S. 192P inserted 39/2023, ss. 4, 102(8)
S. 192Q inserted 43/2024, ss. 15(1)(b), 15(3)
S. 193(1)(a)(ii) amended 18/2011, ss. 1(2), 5(8), (9)(a) & sch. 1
S. 194 amended 11/2007, s. 128 & sch. 4, pars. 1(c), 6(a)(ii)
S. 194A s. inserted 5/2006, s. 47(1)
S. 194AA inserted 30/2018, ss. 7, 65(8)
S. 194B inserted 12/2015, s. 16
S. 195(1) substituted 37/2014, ss. 5(a), 101(8)
S. 195(2)(a)(i) amended 23/2020, ss. 2(1)(f), 29
  8/2019, ss. 2(1)(f), 26
S. 195(2)(a)(i) substituted 37/2014, ss. 5(b), 101(8)
S. 195(3)(a) amended 6/2011, ss. 17(a), 84(8)
S. 195(3)(aa) amended 37/2014, ss. 5(c), 101(8)
S. 195(3)(aa) inserted 6/2011, ss. 17(b), 84(8)
S. 195(6)(b)(ii) amended 59/2015, s. 35(7)(b)(i)
S. 195(7) deleted 59/2015, s. 35(7)(b)(ii)
S. 195(8)(b) deleted 59/2015, s. 35(7)(b)(iii)
S. 195(9) deleted 59/2015, s. 35(7)(b)(iv)
S. 195(13)(b)(ii) substituted 59/2015, s. 35(7)(b)(v)
S. 195(16) inserted 9/2012, s. 132
S. 195A inserted 11/2007, ss. 12, 130(9)
S. 195B inserted 52/2015, ss. 90(8), 6
S. 195C inserted 52/2015, ss. 90(8), 7
S. 195D inserted 18/2016, ss. 3, 59(8)
S. 195E inserted 43/2024, ss. 27, 118(8)
S. 196(1) substit. 18/2014, ss. 1(2), 56
S. 196A inserted 5/2005, s. 12
S. 196B inserted 11/2007, s. 8
S. 198 amended 3/1998, ss. 54, 138(8)
S. 198(1) amended 7/2001, ss. 36, 243(9)
  5/2010, ss. 40(1)(b), (3), 165(8)
S. 198(1), substituted 3/2000, s. 34(1), (2)
S. 198(1)(a) amended 5/2010, ss. 40(1)(a), (3), 165(8)
  25/2008, s. 33(d)(i) &(ii), 102(8)
  11/2007, ss. 35(2) & sch. 2, pars. 1(g), (2), ss. 35(3), 130(9)
  8/2004, s. 89, sch. 3, 1(g)
S. 198(1)(b)(i) amended 5/2010, ss. 40(1)(c), (3), 165(8)
S. 198(1)(c) amended 39/2023, ss. 36(2)(i), 102(8)
S. 198(1)(c)(ii) substituted 5/2010, ss. 40(1)(d), (3), 165(8)
S. 198(1)(c)(ii)(II) amended 3/2003, s. 48(3)(a)(4)(a)
S. 198(1)(c)(iii) amended 25/2008, ss. 25(1)(a), (2), 108(2)
  3/2003, s. 48(3)(b), (4)(b)
S. 198(1)(c)(iii), substituted 9/2012, ss. 39 & 141(8)
  47/2001, ss. 1(2), 106, sch. 2, pt. 2
S. 198(1)(c)(iii)(II) amended 8/2013, s. 105(a), (b) & sch. 2 pars. 1(d), 5(a)
S. 198(1)(c)(iv) amended 25/2008, ss. 25(1)(b), (2), 108(2)
S. 198(1)(c)(iv) inserted 3/2003, s. 48(3)(c)(4)(b)
S. 198(1)(c)(v) inserted 25/2008, ss. 25(1)(c), (2), 108(2)
S. 198(2) substituted 9/2012, ss. 54, 141(8) & sch. 1, par. 8
S. 198(2), inserted 3/1998, ss. 54, 138(8)
S. 198(2)(a) substituted 2/1999, ss. 85(a), 217(9)
S. 198(2)(b) substituted 2/1999, ss. 85(a), 217(9)
S. 200(2)(a) amended 11/2007, s. 128 & sch. 4, pars. 1(d), 6(a)(ii)
S. 200(2A), inserted 3/1998, ss. 18, 138(8)
S. 200A inserted 44/2022, ss. 19(a), 106(8)
S. 201(1)(a) amended 7/2001, s. 240, sch. 5
  2/1999, ss. 14, 217(9)
S. 201(1)(b)(ii) amended 41/2017, ss. 82(2) and schedule 2 para. 1(k), 82(3)(a)
S. 201(1A) inserted 3/2008, ss. 22
S. 201(1A)(c) substituted 18/2011, ss. 1(2), 5(8), (9)(a) & sch. 1
S. 201(2) substituted 8/2013, ss. 14(1)(a), (2), 108(8)
S. 201(2A) inserted 5/2005, s. 19(1)(a)(i)(2)(a)
S. 201(2A) amended 8/2013, ss. 14(1)(b), (2), 108(8)
S. 201(2A)(b) amended 11/2007, s. 128 & sch. 4, pars. 1(e), 6(a)(ii)
S. 201(2A)(d) amended 8/2013, ss. 14(1)(c), (2), 108(8)
S. 201(3) amended 41/2013, s. 84 & schedule, pars. 1(b)(i), 5(c)
S. 201(4A) inserted 8/2013, ss. 14(1)(d), 108(8)
S. 201(4A) amended 41/2013, s. 84 & schedule, pars. 1(b)(ii), 5(c)
S. 201(6) amended 5/2005, s. 19(1)(a)(ii)(2)(b)
S. 201(8) inserted 6/2011, ss. 8(1), (2), 84(8)
S. 202(1)(a) amended 7/2001, s. 240, sch. 5
  3/2000, ss. 18(1)(a)(2), 166(9)
  3/1998, ss. 10(a)(i), 138(8)
S. 202(1)(a)(ii) amended 41/2017, ss. 82(2) and schedule 2 para. 1(l), 82(3)(a)
S. 202(1)(b) amended 7/2001, s. 240, sch. 5
S. 202(1)(c) amended 7/2001, s.240, sch. 5
S. 202(1)(c), par. inserted 3/1998, ss. 10(a)(ii), 138(8)
S. 202(2)(b)(i) substituted 3/1998, ss. 10(b), 138(8)
S. 202(2)(b)(ii) substituted 3/1998, ss. 10(b), 138(8)
S. 202(2)(g) amended 3/2000, ss. 18(1)(b), 166(9)
  7/2001, ss. 77, 243(9), sch. 2, par. 12
S. 203 substituted 44/2022, ss. 5, 5(2)
S. 203 application restricted 27/2007, s. 9(2). Note also s. 3
S. 204A amended 43/2024, ss. 25, 118(8)
S. 204A inserted 41/2013, ss. 10, 87(7)
S. 204B amended 45/2019, ss. 7(1), 7(2)
S. 204B inserted 37/2014, ss. 6, 101(8)
S. 205A inserted 41/2013, ss. 77(1)(a), (3)
S. 205A(1) amended 45/2019, ss. 8(1), 8(2)
  30/2018, ss. 16(1)(a), 16(5)(a)
S. 205A(2) substituted 30/2018, ss. 16(1)(b), 16(5)(a)
S. 205A(3) substituted 30/2018, ss. 16(1)(b), 16(5)(a)
S. 205A(4) inserted 30/2018, ss. 16(1)(b), 16(5)(a)
S. 205B inserted 20/2023, ss. 1(3), 41(a)
S. 205C inserted 43/2024, ss. 30(1)(a), 30(3)(a)
S. 205D inserted 43/2024, ss. 31(1), 31(3)
S. 206 renumbered as S. 206(1) 37/2014, ss. 21(a), 101(8)
S. 206 amended 11/2007, s. 128 & sch. 4, pars. 1(f)(i) &(ii), 6(a)(ii)
S. 206(2) inserted 37/2014, ss. 21(b), 101(8)
S. 207 certain charitable organisations with exemption under deemed registered 6/2009, ss. 1(2) & 40, 44
S. 207 saver for powers of Revenue Commissioners 6/2009, ss. 1(2) & 7(2)(a)
S. 207(1)(a) amended 43/2024, ss. 17(a)(i)(I), 118(8)
S. 207(1)(b) amended 43/2024, ss. 17(a)(i)(II), 118(8)
S. 207(1)(c) amended 43/2024, ss. 17(a)(i)(III), 118(8)
S. 207(1A) inserted 43/2024, ss. 17(a)(ii), 118(8)
S. 207(4) amended 7/2001, s.240, sch. 5
S. 207A inserted 52/2015, ss. 24(2), 24(1)
S. 208 certain charitable organisations with exemption under deemed registered 6/2009, ss. 1(2) & 40, 44
S. 208 saver for powers of Revenue Commissioners 6/2009, ss. 1(2) & 7(2)(a)
S. 208(2)(a) amended 43/2024, ss. 17(b)(i)(I), 118(8)
S. 208(2)(b) amended 43/2024, ss. 17(b)(i)(II), 118(8)
  39/2023, ss. 14, 102(8)
S. 208(4) inserted 43/2024, ss. 17(b)(ii), 118(8)
S. 208A inserted 5/2010, ss. 24(a), 165(8)
S. 208A(2) amended 23/2020, ss. 2(1)(f), 30
  8/2019, ss. 2(1)(f), 27
S. 208A(4A) inserted 43/2024, ss. 17(c), 118(8)
S. 208B inserted 5/2010, ss. 24(a), 165(8)
S. 208B(1) amended 39/2023, ss. 15(a), 102(8)
  23/2020, ss. 2(1)(f), 31
  8/2019, ss. 2(1)(f), 28(b)
S. 208B(1)(a) amended 41/2017, ss. 82(2) and schedule 2 para. 1(m), 82(3)(a)
S. 208B(1)(b)(ii) amended 8/2019, ss. 2(1)(f), 28(a)
S. 208B(7)-(9) inserted 39/2023, ss. 15(b), 102(8)
S. 211(1) amended 7/2001, s.240, sch. 5
S. 211(4) substituted 59/2015, s. 35(7)(c)
S. 211(6) amended 7/2001, s.240, sch. 5
S. 212 repealed 3/1998, ss. 58(2), 138(8)
S. 213(1) amended 18/2011, ss. 1(2), 5(8) & sch. 1
S. 213(2) substituted 3/2000, ss. 74, 166(9)
S. 213(2) amended 7/2001, s.240, sch. 5
S. 213(3) substituted 3/2000, ss. 74, 166(9)
S. 213(4) amended 7/2001, s.240, sch. 5
S. 214(1) substituted 1/2014, ss. 1(22), 5(6), sch. 2 pt. 5
S. 214(2)(b) amended 5/2005, ss. 147, 150(9), sch. 6
S. 214(2)(c) substituted 11/2013, ss. 1(2), 72(1), sch. 6, item 24
S. 216(3A) inserted 11/2007, ss. 14, 130(9)
S. 216A, s. inserted 7/2001, ss. 32(1), 243(9)
S. 216A exemption from charge where relief under 30/2009, ss. 4(1)(a)(ii), 16(2)
S. 216A(3)(a) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 28
S. 216A(3A) amended 9/2012, s. 134(1)(a), (3)(b)
S. 216A(3B) inserted 5/2010, ss. 13, 165(8)
S. 216A(3C) inserted 30/2018, ss. 24, 65(8)
S. 216A(5) amended 39/2023, ss. 100(a), schedule, para. 1(c)(i), 100(b)
  18/2016, ss. 13, 59(8)
  37/2014, ss. 9, 101(8)
  3/2008, s.11 & 144(8)
Ss. 216A(5), 216A(6) amended 7/2001, ss. 32(2), 243(9)
S. 216A(7) amended 39/2023, ss. 100(a), schedule, para. 1(c)(ii), 100(b)
S. 216B inserted 8/2004, ss. 12, 94(8)
S. 216C inserted 6/2006, ss. 13, 130(8)
S. 216C(3)(a) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 29
S. 216C(5) amended 11/2007, ss. 15, 130(9)
S. 216D inserted 45/2021, ss. 20, 87(8)
S. 216D(1) amended 39/2023, ss. 28(a), 102(8)
S. 216D(3) amended 39/2023, ss. 28(b), 102(8)
S. 216E inserted 19/2022, ss. 2(2), 23
S. 216F inserted 44/2022, ss. 24, 106(8)
S. 216F(1) amended 43/2024, ss. 34(a)(i), 118(8)
S. 216F(7)(a) amended 43/2024, ss. 34(a)(ii)(I), 118(8)
S. 216F(7)(c) amended 43/2024, ss. 34(a)(ii)(II), 118(8)
S. 216F(7)(d) amended 43/2024, ss. 34(a)(ii)(III), 118(8)
S. 218A inserted 30/2018, s. 60(1)(a)
S. 219A inserted 3/1998, ss. 58(1), 138(8)
  2/1999, ss. 76(1)(a), 217(9)
S. 220, table references construed 55/2015), s. 7(2)
S. 220, table, para. 1 deleted 2/1999, s.77
S. 220, table, para. 3 amended 7/2001, ss. 79(2), 243(9)
S. 220, table, para. 5 amended 20/2001, ss. 3, 11(a)
S. 220, table, para. 8 inserted 3/2000, ss. 84(1), 84(2)
S. 220(9) inserted 30/2018, ss. 60(1)(b), 60(2)(a)
S. 220(10) inserted 39/2023, ss. 35(1)(a)(i), 35(2)(a)
S. 220(11) inserted 39/2023, ss. 35(1)(a)(ii), 35(2)(b)
S. 221(3) inserted 6/2011, ss. 39, 84(8)
S. 222(1)(a)(i) amended 7/2001, ss. 86, 243(9)
S. 222(1)(b) amended 11/2007, ss. 35(2) & sch. 2, pars. 1(h), (2), ss. 35(3), 130(9)
  8/2004, s. 89, schedule 3, 1(h)
S. 222(1)(b)(i)(ii) amended 3/1998, ss. 48, 138(8), schedule 3, para. 3
S. 222(4)(a) amended 9/2012, s. 129, schedule 4, pt. 2 para. (g), item no. 30
S. 225(1)(a) substituted 2/1999, s. 38
S. 225(1)(b) substituted 2/1999, s. 38
S. 225(1)(c) inserted 2/1999, s. 38
S. 226 functions transferred and references construed 4/2014, ss. 4, 6(1),(2), 14(2)
S. 226(1)(dd) inserted 8/2013, ss. 36(1)(a), 108(8)
S. 226(1)(e) deleted 8/2013, ss. 36(1)(b), 108(8)
S. 226(1)(i) amended 41/2013, ss. 2(a), 87(7)
S. 226(1)(j) amended 41/2013, ss. 2(b), 87(7)
S. 226(1)(k) inserted 41/2013, ss. 2(c), 87(7)
S. 226(8)(b) substituted 3/2003, ss. 5, 171(9)
S. 227(4)(b) amended 41/2017, ss. 82(2) and schedule 2 para. 1(n), 82(3)(a)
S. 229A inserted 27/2014, s. 36(a)
S. 230(1A) inserted 23/2014, ss. 1(3), 5(1), sch. 1 pt. 4 item 3
S. 230(1B) inserted 16/2024, ss. 1(2), 37(1), schedule, part 1, item 2
S. 230A repealed 23/2014, ss. 1(3), 5(1), sch. 1 pt. 4 item 4
S. 230A inserted 33/2000, ss. 3, 30(b)
S. 230A amended 14/2009, s. 21, sch. 2, pt. 6
  7/2009, ss. 9(b), 13(2)
S. 230AA inserted 34/2009, ss. 1(2) &(3), 240 & sch. 3, pt. 10, item 3
S. 230AB repealed 23/2014, ss. 1(3), 5(1), sch. 1 pt. 4 item 5
S. 230AB inserted 3/2003, s.43(1)(b)(2)
S. 230AC inserted 22/2014, ss. 1(2), 23(1)(b), (3)
S. 231 amended 3/2003, s.35(1)(a)(2)
S. 231(1)(b) amended 59/2015, s. 35(7)(d)
S. 231(4) inserted 6/2006, s. 22(a), 130(8)
S. 232 exclusion from obligation to report certain transactions under S.I. No. 7 of 2011, schedule
S. 232(2) amended 3/2003, s. 35(1)(b)(i)(2)
S. 232(3) inserted 3/2003, s. 35(1)(b)(ii)(2)
S. 232(3) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 31
S. 232(3)(b) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), items no. 32, 33
S. 232(3)(c) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 34
S. 232(4) inserted 3/2003, s. 35(1)(b)(ii)(2)
S. 233(2) amended 3/2003, s. 35(1)(c)(i)(2)
S. 233(2)(b) amended 59/2015, s. 35(7)(e)
S. 233(3) inserted 3/2003, s. 35(1)(c)(ii)(2)
S. 233(5) inserted 6/2006, s. 22(b), 130(8)
S. 234(1) amended 11/2007, ss. 45(1)(a)(i) &(ii), (2), 130(9)
S. 234(3A) inserted 11/2007, ss. 45(1)(b), (2), 130(9)
S. 234(9) inserted 6/2011, ss. 26(b), 84(8)
S. 235(1) amended 43/2024, ss. 18(a)(i), (ii), 118(8)
  39/2023, ss. 16(a)(i), 102(8)
  39/2023, ss. 16(a)(iii), 102(8)
S. 235(1)(b)(i) amended 39/2023, ss. 16(a)(ii)(I), 102(8)
S. 235(1)(b)(ii) amended 39/2023, ss. 16(a)(ii)(II), 102(8)
S. 235(1)(b)(iii) inserted 39/2023, ss. 16(a)(ii)(III), 102(8)
S. 235(1)(b)(II) amended 39/2023, ss. 16(a)(ii)(IV), 102(8)
S. 235(2) amended 59/2015, s. 35(7)(f)(i)
S. 235(3)(a) amended 43/2024, ss. 18(b)(i), 118(8)
S. 235(3)(b) amended 43/2024, ss. 18(b)(ii), 118(8)
S. 235(4) substituted 59/2015, s. 35(7)(f)(ii)
S. 235(6) inserted 39/2023, ss. 16(b), 102(8)
S. 235A inserted 43/2024, ss. 19, 118(8)
S. 236(4)(c) amended 7/2001, s. 240, sch. 5
S. 236(7) inserted 5/2010, ss. 5(a), 165(8)
S. 238(5) substituted 41/2017, s. 75 and schedule 3(b)(i)
S. 238(6) amended 9/2012, ss. 43(1), 141(8)
S. 238(7) substituted 39/2023, ss. 26, 102(8)
S. 238(8) inserted 41/2017, s. 75 and schedule 3(b)(ii)
S. 239(4) amended 25/2008, s. 39(1)(a), (2)
S. 239(4A) inserted 25/2008, s. 96(1), (2) & sch. 3, par. 1(a)
S. 239(5) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 35
  25/2008, s. 39(1)(b), (2)
S. 240(2) substituted 41/2017, s. 75 and schedule 3(c)(i)
S. 240(3) amended 5/2005, ss. 145(1)(7)(a), 150(9), sch. 5
S. 240(3) amended 5/2002, s. 129(1)(a)(7)
S. 240(3)(a) amended 3/1998, s. 133(1)(a)(6)
S. 240(3)(a) substituted 12/2009, s. 29(1)(b), (7)(a)
S. 240(4) amended 5/2005, ss. 145(1)(7)(a), 150(9), sch. 5
S. 240(6) inserted 41/2017, s. 75 and schedule 3(c)(ii)
S. 241(2)(a)(i) amended 9/2012, ss. 43(2)(a), 141(8)
S. 241(2)(a)(ii) amended 9/2012, ss. 43(2)(b), 141(8)
S. 241(2)(b) substituted 9/2012, ss. 43(2)(c)-(d), 141(8)
S. 241(2)(c) inserted 9/2012, ss. 43(2)(d), 141(8)
S. 242A inserted 5/2010, ss. 55(1)(a), (2), 165(8)
S. 242A(3) amended 39/2023, ss. 36(2)(j)(i), 102(8)
S. 242A(4) amended 39/2023, ss. 36(2)(j)(ii), 102(8)
S. 243(1A), inserted 7/2001, ss. 37(1)(a)(i)(2), 243(9)
S. 243(1A) amended 5/2005, s. 49(1)(a), (2)
S. 243(2) amended 5/2005, s. 49(1)(b), (2)
S. 243(4) amended 5/2005, s. 49(1)(c), (2)
S. 243(4)(b) amended 23/2020, ss. 2(1)(f), 52
  8/2019, ss. 2(1)(f), 47
S. 243(5) amended 5/2005, s. 49(1)(d), (2)
  7/2001, ss. 37(1)(a)(ii), (2), 243(9)
  3/2000, s.65(1)(2)
S. 243(5)(c) amended 5/2010, ss. 55(1)(b), (2), 165(8)
S. 243(6)(a) substituted 6/2006, ss. 61(1)(c), (2), 130(8)
S. 243(8) amended 41/2017, ss. 24(1)(a), (2), 88(8)
S. 243(8) substituted 6/2011, ss. 37(1)(a), (2), 84(8)
S. 243A inserted 7/2001, ss. 90(1)(a)(2)(4), 243(9)
S. 243A(3) amended 9/2012, ss. 54, 141(8) & sch. 1, par. 9(a)
S. 243A(3)(a) amended 3/2008, s.43(1)(c)(i), (2), 144(8)
S. 243A(3)(a) substituted 9/2012, ss. 54, 141(8) & sch. 1, par. 9(b)
S. 243A(3)(b) amended 3/2008, s.43(1)(c)(i), (2), 144(8)
S. 243A(3)(c) para. inserted 3/2008, s.43(1)(c)(ii), (2), 144(8)
S. 243B inserted 5/2002, s.54(1)(a)(3)
S. 243B(1) amended 9/2012, ss. 54, 141(8) & sch. 1, par. 10(a)
  6/2006, s. 127 & sch. 2, par. 1(b)(i), 9(a)(i)
S. 243B(2) substituted 6/2006, s. 127 & sch. 2, par. 1(b)(ii), 9(a)(i)
S. 243B(3) substituted 9/2012, ss. 54, 141(8) & sch. 1, par. 10(b)
S. 243B(3)(a) amended 6/2006, s. 127 & sch. 2, par. 1(b)(iii)(I), 9(a)(i)
S. 243B(3)(b) amended 6/2006, s. 127 & sch. 2, par. 1(b)(iii)(II) , 9(a)(i)
S. 243B(4) substituted 9/2012, ss. 54, 141(8) & sch. 1, par. 10(c)
S. 243B(4)(b) amended 3/2003, s. 59(1)(a)(2)(a)
S. 244 amended 23/2020, ss. 2(1)(f), 32
  8/2019, ss. 2(1)(f), 29
S. 244 applied with modifications 52/2012, ss. 1(2), 8(1)(b)
S. 244(1) definitions amended 37/2014, ss. 7, 101(8)
  41/2013, s. 84 & schedule, pars. 1(c), 5(b)
  5/2002, s. 138, sch. 6, pars. 3(e), 6(c)(ii)
  3/2000, ss. 17(a)(i)(ii), 166(9)
S. 244(1)(a) amended 41/2017, ss. 6(a), 88(8)
  9/2012, ss. 9(a), 141(8)
  18/2011, ss. 1(2), 5(8) & sch. 1
  5/2010, ss. 7(a), 165(8)
  3/2008, s. 7(a) &(b),144(8)
  11/2007, s. 6, 130(9)
  3/2003, ss. 9(1)(2), 171(9)
  7/2001, ss. 77, 240, sch. 2, pars. 13, 61, sch. 5
S. 244(1)(a)(ii) amended 41/2013, ss. 84, sch. par 1(c)
S. 244(1)(b) amended 18/2011, ss. 1(2), 5(8) & sch. 1
S. 244(1)(c), par. substituted 3/2000, ss. 17(a)(iii), 166(9)
S. 244(1)(c) amended 25/2008, ss. 14(b), 102(8)
S. 244(1A) inserted 12/2009, ss. 3, 32(8)
S. 244(1A)(b) substituted 9/2012, ss. 9(b), 141(8)
  5/2010, ss. 7(b), 165(8)
S. 244(1A)(b) amended 41/2017, ss. 6(b), 88(8)
S. 244(1A)(c)(i) amended 9/2012, ss. 9(c), 141(8)
S. 244(2)(a) substituted 5/2010, ss. 7(c), 165(8)
  25/2008, ss. 14(a), 102(8)
S. 244(2)(a)(i) amended 9/2012, ss. 9(d), 141(8)
S. 244(2)(a)(ii) amended 41/2017, ss. 6(c), 88(8)
S. 244(2)(a)(ii) substituted 9/2012, ss. 9(e), 141(8)
S. 244(2)(c) amended 3/2008, s. 5(c) & 144(8)
S. 244(3)(a), par. substituted 3/2000, ss. 17(b), 166(9)
S. 244(3)(a) amended 18/2011, ss. 1(2), 5(8) & sch. 1
  25/2008, ss. 14(b), 102(8)
S. 244(3)(b) amended 18/2011, ss. 1(2), 5(8) & sch. 1
S. 244(6)(c) amended 18/2011, ss. 1(2), 5(8) & sch. 1
S. 244(7), (8), (9), (10) inserted 8/2013, ss. 9, 108(8)
S. 244(11) inserted 41/2017, ss. 6(d), 88(8)
S. 244A inserted 7/2001, ss. 23(1), 243(9)
S. 244A info. provided for relief under 7/2001, ss. 24(2)(3), 243(9)
S. 244A(1)(a)(i) amended 52/2015, ss. 86(2), 86(1)(a),(b), schedule, ref. no. 4
S. 244A(3)(a) substituted 52/2015, ss. 86(2), 86(1)(a),(b), schedule, ref. no. 5
S. 244A(3)(f) substituted 52/2015, ss. 86(2), 86(1)(a),(b), schedule, ref. no. 6
S. 244A(3)(f)(i) amended 23/2020, ss. 2(1)(f), 33
  8/2019, ss. 2(1)(f), 30
S. 244A(4)(d) substituted 59/2015, s. 36(1)(a)
S. 244A(7) inserted 12/2009, ss. 4, 32(8)
S. 246(1) amended 8/2013, ss. 42(1)(a), (2), 108(8)
  25/2008, s. 33(e)(i) &(ii), 102(8)
  11/2007, ss. 35(2) & sch. 2, pars. 1(i), (2), ss. 35(3), 130(9)
  5/2005, ss. 44(b)(i)(ii)(iii), 150(8)
  8/2004, s. 89, sch. 3, 1(i)
  7/2001, ss. 37(1)(b), (2), 243(9)
S. 246(1), defs. inserted 2/1999, ss. 39(a), 217(9)
S. 246(1), definition of “relevant territory” substituted 3/2000, s. 66(1)(a), (2)
S. 246(3) amended 39/2023, ss. 36(2)(k), 102(8)
S. 246(3)(bb) substituted 41/2013, s. 22(1), (2)
S. 246(3)(bb) inserted 5/2002, s. 19(1)(a)(2)
S. 246(3)(bbb) inserted 6/2006, ss. 47, 130(8)
S. 246(3)(c) substituted 8/2013, ss. 29(1)(a), (2), 108(8)
S. 246(3)(cc), (ccc), pars. inserted 3/2003, s. 48(2), (4)(b)
Ss. 246(3)(da)-246(3)(db) inserted 22/2014, ss. 1(2), 23(1)(c), (3)
S. 246(3)(ea) inserted 34/2009, ss. 1(2) &(3), 240 & sch. 3, pt. 10, item 4
S. 246(3)(eb) para. inserted 34/2009, ss. 1(2) &(3), 240 & sch. 3, pt. 10, item 4
S. 246(3)(ec) inserted 23/2014, ss. 1(3), 5(1), sch. 1 pt. 4 item 6
S. 246(3)(ec)(ii) amended 16/2024, ss. 1(2), 37(1), schedule, part 1, item 3
S. 246(3)(ec)(iii) amended 16/2024, ss. 1(2), 37(1), schedule, part 1, item 3
S. 246(3)(ec)(iv) inserted 16/2024, ss. 1(2), 37(1), schedule, part 1, item 3
S. 246(3)(ed) substituted 16/2024, ss. 1(2), 37(1), schedule, part 1, item 3
S 246(3)(ed) inserted 23/2014, ss. 1(3), 5(1), sch. 1 pt. 4 item 6
S. 246(3)(f) amended 2/1999, ss. 39(b)(i), 217(9)
S. 246(3)(fa) inserted 8/2013, ss. 29(1)(b), (2), 108(8)
S. 246(3)(g) amended 28/2018, ss. 1(2), 18(a)
  2/1999, ss. 39(b)(ii), 217(9)
S. 246(3)(h) amended 28/2018, ss. 1(2), 18(b)
  3/2000, s. 66(1)(b), (2)
S. 246(3)(h) substituted 5/2010, ss. 40(2), (3), 165(8)
S. 246(3)(h) inserted 2/1999, ss. 39(b)(iii), 217(9)
S. 246(3)(i) amended 43/2024, ss. 15(1)(c)(i), 15(3)
Ss. 246(3)(i), 246(3)(j) inserted 28/2018, ss. 1(2), 18(c)
S. 246(3)(j) amended 43/2024, ss. 15(1)(c)(ii), 15(3)
S. 246(3)(k), (l) inserted 43/2024, ss. 15(1)(c)(iii), 15(3)
S. 246(4) substituted 9/2012, ss. 54, 141(8) & sch. 1, par. 11
S. 246(4) deleted 8/2013, ss. 29(1)(c), (2), 108(8)
S. 246(4)(a)(b), pars. substituted 2/1999, ss. 39(c), 217(9)
S. 246(5) inserted 5/2002, s. 19(1)(b)(2)
S. 246(5)(a)(iii)(I) amended 9/2012, s. 131 & sch. 5, par. 1(l) & table, item no. 2
S. 246A inserted 3/2003, s. 49(1)(2)
S. 246A(2)(a)(x) amended 39/2023, ss. 100(a), schedule, para. 1(d), 100(b)
S. 246A(3) amended 39/2023, ss. 36(2)(l), 102(8)
S. 246B(1)(b) amended 9/2012, ss. 131, 141(9) & sch. 5 par. 1(l) & table, item no. 3
S. 247(1)(a) amended 41/2017, ss. 24(1)(b), (2), 88(8)
  6/2011, ss. 37(1)(b)-(c), (2), 84(8)
S. 247(1)(b) amended 6/2011, ss. 37(1)(d), (2), 84(8)
  6/2006, ss. 65(1)(a), (2), 130(8)
S. 247(2)(a) substituted 41/2017, ss. 24(1)(c)(i), (2), 88(8)
S. 247(2)(b) substituted 6/2011, ss. 37(1)(e), (2), 84(8)
S. 247(2)(b)(ii) amended 41/2017, ss. 24(1)(c)(ii)(I), (2), 88(8)
S. 247(2)(b)(iii) amended 41/2017, ss. 24(1)(c)(ii)(II), (2), 88(8)
S. 247(2)(b)(iv), (v) inserted 41/2017, ss. 24(1)(c)(ii)(III), (2), 88(8)
S. 247(2)(ba) inserted 6/2011, ss. 37(1)(e), (2), 84(8)
S. 247(2)(ba) amended 41/2017, ss. 24(1)(c)(iii)(I), (2), 88(8)
S. 247(2)(ba)(ii) amended 41/2017, ss. 24(1)(c)(iii)(II), (2), 88(8)
S. 247(2)(ba)(iii) amended 41/2017, ss. 24(1)(c)(iii)(III), (2), 88(8)
S. 247(2)(ba)(iv) inserted 41/2017, ss. 24(1)(c)(iii)(IV), (2), 88(8)
S. 247(2)(bb) inserted 41/2017, ss. 24(1)(c)(iv), (2), 88(8)
S. 247(2A) inserted 6/2011, ss. 37(1)(f), (2), 84(8)
S. 247(2A)(c) amended 41/2017, ss. 24(1)(d)(i), (2), 88(8)
  9/2012, s. 138 & sch. 6, pars. 1(b), 4(a)(i)
S. 247(2A)(d) inserted 41/2017, ss. 24(1)(d)(ii), (2), 88(8)
S. 247(2B) inserted 41/2017, ss. 24(1)(e), (2), 88(8)
S. 247(3)(a) amended 41/2017, ss. 24(1)(f), (2), 88(8)
  6/2011, ss. 37(1)(g)(i), (2), 84(8)
S. 247(3)(b) amended 6/2011, ss. 37(1)(g)(ii), (2), 84(8)
S. 247(4A) inserted 6/2006, ss. 65(1)(b), (2), 130(8)
S. 247(4A)(e) amended 3/2008, s. 141 & sch. 8, par. 1(b) & 7(a)(ii)
S. 247(4B) inserted 12/2009, ss. 13(1)(a), (2), 32(8)
S. 247(4C) inserted 12/2009, ss. 13(1)(a), (2), 32(8)
S. 247(4D) inserted 12/2009, ss. 13(1)(a), (2), 32(8)
S. 247(4E) inserted 6/2011, ss. 37(1)(h), (2), 84(8)
S. 247(4E)(f) amended 39/2023, ss. 100(a), schedule, para. 1(e), 100(b)
S. 247(4F) inserted 6/2011, ss. 37(1)(h), (2), 84(8)
S. 247(4G) inserted 6/2011, ss. 37(1)(h), (2), 84(8)
S. 247(5) substituted 3/2000, s. 67(1)(2)
S. 248(1)(a)(i) substituted 6/2006, S. 9(a), 130(8)
S. 248(1A) inserted 6/2006, S. 9(b), 130(8)
S. 248(6) inserted 6/2011, ss. 11, 84(8)
S. 248(7) inserted 6/2011, ss. 11, 84(8)
S. 248A inserted 15/1998, s. 2
S. 248A(3) inserted 5/2002, ss. 17(b), 141(8)
S. 248A(4) amended 18/2011, ss. 1(2), 5(8), (9)(a) & sch. 1
S. 248A(4) inserted 3/2003, s. 16(1)(b)(2)
S. 248A(5) substituted 18/2011, ss. 1(2), 5(8), (9)(a) & sch. 1
S. 248A(5)(b) substituted 41/2013, s. 84 & schedule, par. 1(d), 5(b)
S. 249(1)(a) substituted 3/2003, s. 46(1)(a)(2)
S. 249(1)(a)(iii)(II) amended 41/2017, ss. 24(1)(g), (2), 88(8)
S. 249(2)(a) substituted 3/2003, s. 46(1)(b)(2)
S. 249(2)(aa)(i) amended 41/2017, ss. 24(1)(h), (2), 88(8)
S. 249(2)(ab) inserted 6/2011, ss. 37(1)(i), (2), 84(8)
S. 249(2)(ab)(iii) inserted 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 36
S. 249(2)(ac) inserted 41/2017, ss. 24(1)(i), (2), 88(8)
S. 250(3) amended 7/2001, ss. 77, 240, sch. 2, pars. 14, 61, sch. 5
S. 250(4) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 37
S. 250A inserted 8/2004, s. 22(1)(2)
S. 252(1)(b) amended 7/2001, s. 77, sch. 2, pars. 15, 61
S. 253(8)-(11) inserted 41/2013, ss. 3, 87(7)
Pt. 8, ch. 4 (ss. 256 - 268) specified deposits designated for the purposes of S.I. No. 213 of 2010
S. 256(1) amended 43/2024, ss. 30(1)(b), 30(3)(a)
  16/2024, ss. 1(2), 37(1), schedule, part 1, item 5
  20/2023, ss. 1(3), 41(b)
  44/2022, ss. 21(4)(a), (b), 106(8)
  30/2018, ss. 16(2)(a)(i), 65(8)
  18/2016, ss. 21(1)(a), (2), 59(8)
  52/2015, ss. 86(2), 86(1)(a),(b), schedule, ref. nos. 7, 8
  52/2015, ss. 90(8), 16
  23/2014, ss. 1(3), 5(1), sch. 1 pt. 4 item 7
  22/2014, ss. 1(2), 23(1)(d), (3)
  41/2013, ss. 23(1)(a), (2)
  8/2013, ss. 23(1)(a), (2), 108(8)
  9/2012, ss. 36(1)(a)-(c), (2)(a), 141(8)
  6/2011, ss. 30(1)(a), (2), 84(8)
  5/2010, ss. 37(1)(a)-(d), (2)(a), 165(8)
  34/2009, ss. 1(2), (3), 240 & sch. 3, pt. 10, item 5
  12/2009, ss. 9(1), (3), 32(8)
  7/2009, ss. 9(c), 13(2)
  25/2008, ss. 26(1)(a), (2), 108(2)
  11/2007, ss. 34(1)(a), (2), 130(9)
  3/2003, s. 43(1)(c), (2)
  5/2002, s. 20(1)(a), (2), 21(a), 141(8)
  12/2001, ss. 12(1), 13(2), sch., pt. 1
  7/2001, ss. 55(a), 57(1)(a)(i), (2), 243(9)
  2/1999, s. 76(1)(b), (2)
  3/1998, s. 131(1)(a), (2)(a)
S. 256(1)(a) amended 16/2024, ss. 1(2), 37(1), schedule, part 1, item 5
S. 256(1)(a)(iiia), (iiib), subpars. inserted 33/2000, ss. 3, 30(c)
S. 256(1)(a)(v) amended 43/2024, ss. 15(1)(d)(i)(I), 15(3)
S. 256(1)(a)(vi) amended 43/2024, ss. 15(1)(d)(i)(II), 15(3)
S. 256(1)(a)(vii) inserted 43/2024, ss. 15(1)(d)(i)(III), 15(3)
S. 256(1)(e)(f) amended 32/2000, ss. 7(1), 8(2), sch.
S. 256(1)(k) amended 43/2024, ss. 15(1)(d)(ii), 15(3)
S. 256(1)(l) amended 43/2024, ss. 15(1)(d)(iii), 15(3)
S. 256(1)(m) inserted 43/2024, ss. 15(1)(d)(iv), 15(3)
S. 256(1A) inserted 11/2007, ss. 34(1)(b), (2), 130(9)
S. 256(1A)(a)(i) amended 18/2011, ss. 1(2), 5(8) & sch. 1
S. 256(1B) inserted 11/2007, ss. 34(1)(b), (2), 130(9
S. 256(1B)(a)(i) amended 18/2011, ss. 1(2), 5(8) & sch. 1
S. 256(1C) inserted 30/2018, ss. 16(2)(a)(ii), 65(8)
S. 256(3) inserted 5/2010, ss. 37(1)(e), (2)(b), 165(8)
S. 258 amended 7/2001, s. 77, sch. 2, pars. 16, 61
S. 258(4)(a) substituted 5/2010, ss. 37(1)(f), (2)(c)
S. 258(4)(b) substituted 5/2010, ss. 37(1)(f), (2)(c)
S. 258(8)(b) amended 59/2015, s. 36(1)(b)(i)
S. 258(9)(a) substituted 59/2015, s. 36(1)(b)(ii)
S. 258(9)(b) substituted 12/2009, s. 29(1)(c), (7)(a)
S. 258(9)(c) amended 7/2001, ss. 55(b), 243(9)
S. 258(9)(c)(d) amended 5/2005, ss. 145(1)(7)(a), 150(9), sch. 5
S. 258(9A) inserted 59/2015, s. 36(1)(b)(iii)
S. 259(2) amended 7/2001, s. 77, sch. 2, pars. 17, 61
S. 259(4)(a) substituted 5/2010, ss. 37(1)(g), (2)(c)
S. 260(4)(a) substituted 5/2010, ss. 37(1)(h), (2)(c)
S. 260(4)(a)(i) amended 7/2001, s. 77, sch. 2, pars. 18, 61
S. 261(c)(i) amended 45/2021, ss. 17(a), 87(8)
S. 261(c)(i) substituted 3/2000, ss. 28(2), 166(9)
S. 261(c)(i)(I) amended 3/2008, s. 5(d)(i) & 144(8)
S. 261(c)(i)(II) substituted 41/2013, ss. 23(1)(b)(i), (2)
  25/2008, ss. 26(1)(b), (2), 108(2)
S. 261(c)(i)(II) amended 5/2010, s. 159 & sch. 4, pars. 1(b), 6(a)(i)
  7/2001, ss. 55(c), 243(9)
S. 261(c)(i)(III) deleted 41/2013, ss. 23(1)(b)(ii), (2)
S. 261(c)(ii) amended 3/2008, s. 5(d)(ii), 144(8)
S. 261(c)(ii)(I) amended 45/2021, ss. 17(b), 87(8)
S. 261(d) substituted 45/2021, ss. 17(c), 87(8)
S. 261A inserted 7/2001, ss. 57(1)(a)(ii)(iii), 57(2)
S. 261A(1) amended 41/2013, s. 23(1)(c)(i), 23(2)
Ss. 261A(2), 261A(3), 261A(5) substituted 5/2002, ss. 21(b)(i)(ii), 141(8)
S. 261A(9) inserted 41/2013, s. 23(1)(c)(ii), 23(2)
S. 261B amended 30/2018, ss. 16(2)(b), 65(8)
S. 261B inserted 11/2007, ss. 34(1)(c), 34(2), 130(9
S. 261B(2) substituted 25/2008, ss. 26(1)(c), 26(2), 108(2)
S. 262 amended 5/2010, ss. 37(1)(i), 37(2)(c)
S. 263A inserted 11/2007, ss. 34(1)(d), 34(2), 130(9
S. 263A(1)(c)(i) amended 18/2011, ss. 1(2), 5(8) & sch. 1
S. 263B inserted 11/2007, ss. 34(1)(d), (2), 130(9
S. 263B(c)(i)(i) amended 18/2011, ss. 1(2), 5(8) & sch. 1
S. 263B(c)(i)(ii) amended 18/2011, ss. 1(2), 5(8) & sch. 1
S. 263C s. inserted 11/2007, ss. 34(1)(d), (2), 130(9
S. 263D inserted 30/2018, ss. 16(2)(c), 65(8)
S. 263E inserted 30/2018, ss. 16(2)(c), 65(8)
S. 263F inserted 44/2022, ss. 21(5), 106(8)
S. 264(1) amended 7/2001, s.240, sch. 5
S. 264(1)(l) amended 18/2011, ss. 1(2), 5(8) & sch. 1
S. 264(1)(m) amended 18/2011, ss. 1(2), 5(8) & sch. 1
S. 264(1)(n) amended 18/2011, ss. 1(2), 5(8) & sch. 1
Ss. 264A, 264B inserted 7/2001, s.57(1)(a)(iv)(v)(2)
S. 264A(1)(j) substituted 5/2002, ss. 21(c)(i), 141(8)
S. 264A(1)(k) amended 18/2011, ss. 1(2), 5(8) & sch. 1
S. 264A(2)(a) amended 5/2002, ss. 21(c)(ii), 141(8)
S. 265 substituted 5/2002, s.20(1)(b)(2)
S. 265(2)(e) amended 7/2001, ss. 55(d), 243(9)
S. 265A inserted 11/2007, ss. 34(1)(e), (2), 130(9
S. 266 substituted 5/2002, s.20(1)(c)(2)
S. 266A inserted 37/2014, s. 22(1), (2)
S. 266A(3) inserted 18/2016, ss. 9(3), 59(8)
S. 267(1) substituted 59/2015, s. 36(1)(c)
S. 267(1)(a) amended 18/2011, ss. 1(2), 5(8) & sch. 1
S. 267(1)(b) amended 18/2011, ss. 1(2), 5(8) & sch. 1
S. 267(2)(a), (3) amended 2/1999, ss. 12(b), 217(9)
S. 267(3) amended 43/2024, ss. 30(1)(c), 30(3)(a)
  20/2023, ss. 1(3), 41(c)
  30/2018, ss. 16(2)(d), 65(8)
  11/2007, ss. 34(1)(f), (2), 130(9
Ss. 267A -267F inserted 7/2001, s.57(1)(a)(vi)(vii)(viii)(2)
S. 267A(1) amended 41/2013, ss. 23(1)(d), (2)
  5/2002, ss. 21(d)(i), 141(8)
S. 267A(2) inserted 5/2002, ss. 21(d)(ii), 141(8)
S. 267AA inserted 41/2013, s. 23(1)(e), (2)
S. 267B(2)(b) amended 41/2013, ss. 23(1)(f)(i), (2)
  8/2013, ss. 23(1)(b)(i), (2), 108(8)
  9/2012, s. 36(1)(d)(i), (2)(a), 141(8)
  6/2011, ss. 30(1)(b)(i), (2), 84(8)
  12/2009, ss. 9(2)(a), (3), 32(8)
  25/2008, ss. 26(1)(d)(i), (2), 108(2)
S. 267B(3)(b) amended 41/2013, ss. 23(1)(f)(ii), (2)
  8/2013, ss. 23(1)(b)(ii), (2), 108(8)
  9/2012, s. 36(1)(d)(ii), (2)(a), 141(8)
  6/2011, ss. 30(1)(b)(ii), (2), 84(8)
  12/2009, ss. 9(2)(b), (3), 32(8)
  25/2008, ss. 26(1)(d)(ii), (2), 108(2)
Ss. 267C(1), 267C(2) substituted 5/2002, ss. 21(e)(i), 141(8)
S. 267C(4) substituted 5/2002, ss. 21(e)(ii), 141(8)
S. 267C(6) inserted 41/2013, ss. 23(1)(g), (2)
S. 267D(1)(j) substituted 5/2002, ss. 21(f)(i), 141(8)
S. 267D(1)(k) amended 18/2011, ss. 1(2), 5(8) & sch. 1
S. 267D(2)(a) amended 5/2002, ss. 21(f)(ii), 141(8)
S. 267E(1) amended 9/2012, s. 131 & sch. 5, par. 1(l) & table, item no. 4
S. 267F(2) deleted 9/2012, s. 36(1)(e), (2)(a), 141(8)
S. 267G substituted 8/2004, ss. 41, 94(8), sch. 1
S. 267G amended 6/2006, s. 127 & sch. 2, par. 1(c), 9(a)(ii)
S. 267G inserted S.I. No. 721 of 2003, reg. 3
S. 267G(1) amended 11/2007, ss. 35(2) & sch. 2, pars. 1(j), (2), ss. 35(3), 130(9)
  S.I. No. 644 of 2004, regs. 2, 3
S. 267H inserted S.I. No. 721 of 2003, reg. 3
S. 267H substituted 8/2004, ss. 41, 94(8), sch. 1
S. 267H(2)(c) amended 45/2019, ss. 74(a), schedule, para. 1(c), 74(b), schedule, para. 6
S. 267I inserted S.I. No. 721 of 2003, reg. 3
S. 267I substituted 8/2004, ss. 41, 94(8), sch. 1
S. 267J inserted S.I. No. 721 of 2003, reg. 3
S. 267J substituted 8/2004, ss. 41, 94(8), sch. 1
S. 267J(1) substituted S.I. No. 644 of 2004, regs. 2, 4
S. 267J(2) substituted 5/2005, ss. 147, 150(9), sch. 6
S. 267K substituted 8/2004, ss. 41, 94(8), sch. 1
S. 267L, inserted  5/2005, s.50(1)(2)
Ch. 7 (s. 267M), new ch. inserted 5/2005, s.20
Ch. 7 (s. 267M) title amended 45/2021, ss. 26(1)(j), 87(8)
  9/2012, ss. 36(1)(f), (2)(b), 141(8)
S. 267M(1) amended 9/2012, ss. 36(1)(g), (2)(b), 141(8)
S. 267M(2) substituted 18/2016, ss. 21(1)(b), (2), 59(8)
  9/2012, ss. 36(1)(h), (2)(b), 141(8)
S. 267M(2)(a) amended 37/2014, ss. 23(a), 101(8)
  41/2013, ss.23(1)(h), (2)
S. 267M(2)(a) substituted 25/2008, ss. 26(1)(e), (2), 108(2)
S. 267M(2)(b) deleted 37/2014, ss. 23(b), 101(8)
S. 267M(2)(b) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 38
S. 267N inserted 5/2010, ss. 39, 165(8)
S. 267N amended 9/2012, ss. 37(a) 141(8)
S. 267N(1) amended 8/2013, ss. 24(1)(a), (b), (2), 108(8)
S. 267N(2)(b)(i) amended 31/2010, ss. 123, 125 & sch. 7(pt. 1)
S. 267N(2)(b)(ii) amended 31/2010, ss. 123, 125 & sch. 7(pt. 1)
S. 267O inserted 5/2010, ss. 39, 165(8)
S. 267P inserted 5/2010, ss. 39, 165(8)
S. 267Q inserted 5/2010, ss. 39, 165(8)
S. 267R inserted 5/2010, ss. 39, 165(8)
S. 267S inserted 5/2010, ss. 39, 165(8)
S. 267T inserted 5/2010, ss. 39, 165(8)
S. 267U substituted 9/2012, ss. 37(b), 141(8)
S. 267U inserted 5/2010, ss. 39, 165(8)
S. 267U(1) amended 9/2012, s. 131 & sch. 5, par. 1(l) & table, item no. 5
S. 267V inserted 5/2010, ss. 39, 165(8)
S. 268(1) amended 5/2005, ss. 147, 150(9), sch. 6
  7/2001, s. 64(1)(a)(i), (2)
S. 268(1)(e) amended 3/1998, ss. 22(a)(i)(I), 138(8)
S. 268(1)(g) amended 5/2002, ss. 33(a), 141(8)
  2/1999, ss. 48(a)(i)(I), 217(9)
S. 268(1)(g), par. inserted 3/1998, ss. 22(a)(i)(II), 138(8)
S. 268(1)(h), par. inserted 3/1998, ss. 20(a)(i), 138(8)
S. 268(1)(h) amended 2/1999, ss. 48(a)(i)(II), 217(9)
S. 268(1)(i) amended 5/2002, s. 34(1)(a)(i)(I), (2)
S. 268(1)(i), par. inserted 2/1999, ss. 48(a)(i)(III), 217(9)
S. 268(1)(i), par. substituted 3/2000, ss. 36, 166(9)
S. 268(1)(j) amended 6/2006, s. 36(1)(a)(i)(I), (2)
  5/2002, s. 34(1)(a)(i)(I), (2)
S. 268(1)(k) amended 3/2008, s. 26(1)(a)(i)(I), (2)
  6/2006, s. 36(1)(a)(i)(I), (2)
S. 268(1)(k), par. inserted 5/2002, s. 34(1)(a)(i)(II)(2)
S. 268(1)(l) par. inserted 6/2006, s. 36(1)(a)(i)(II), (2)
S. 268(1)(l) amended 8/2013, ss. 31(1)(a), (2), 108(9)
  3/2008, s. 26(1)(a)(i)(I), (2)
S. 268(1)(m) par. inserted 3/2008, s. 26(1)(a)(i)(II), (2)
S. 268(1)(m) amended 8/2013, ss. 31(1)(a), (2), 108(9)
S. 268(1)(n) par. inserted 8/2013, ss. 31(1)(b), (2), 108(9)
S. 268(1A) amended 8/2004, s. 24(1)(a), (2)
S. 268(1A), inserted 5/2002, ss. 32(a), 141(8)
S. 268(1A)(d) substituted 3/2008, s. 29(1)(a)(i), (2)(a), 144(8)
S. 268(1B) amended 8/2004, s. 24(1)(b), (2)
S. 268(1B), inserted 5/2002, s. 34(1)(a)(ii), (2)
S. 268(1C) inserted 6/2006, s. 36(1)(a)(ii), (2)
S. 268(1D) inserted 6/2006, s. 36(1)(a)(ii), (2)
S. 268(1D)(d) substituted 3/2008, s. 29(1)(a)(ii), (2)(a), 144(8)
S. 268(1E) inserted 3/2008, s. 26(1)(a)(ii), (2)
S. 268(1F) inserted 8/2013, ss. 31(1)(c), (2), 108(9)
S. 268(1F) amended 52/2015, ss. 90(8), 27(1)(a)(i)
S. 268(2A) amended 6/2006, ss. 35(1)(a)(i), (2)(a), 130(8)
  5/2005, ss. 147, 150(9), sch. 6
S. 268(2A), inserted 7/2001, s.64(1)(a)(ii)(2)
S. 268(2A), definition of "qualifying hospital" amended 3/2003, s. 24(1)(2)
  5/2002, ss. 32(b), 141(8)
S. 268(2A)(f)(xiii) amended 6/2006, s. 35(1)(a)(ii)(I), (2)(b), 130(8)
S. 268(2A)(f)(xiv) amended 6/2006, s. 35(1)(a)(ii)(II), (2)(b), 130(8)
S. 268(2A)(f)(xv) inserted 6/2006, s. 35(1)(a)(ii)(III), (2)(b), 130(8)
S. 268(2A)(fa) inserted 6/2006, s. 35(1)(a)(iii), 130(8)
S. 268(2A)(h) substituted 6/2006, s. 35(1)(a)(iv), 130(8)
S. 268(2A)(I) amended 6/2006, s. 35(1)(a)(v), 130(8)
S. 268(2B) amended 5/2005, ss. 147, 150(9), sch. 6
S. 268(2B), inserted 5/2002, s.34(1)(a)(iii)(2)
S. 268(2B)(f) amended 6/2006, ss. 28(a)(i), 130(8)
S. 268(2B)(I) amended 6/2006, ss. 28(a)(ii), 130(8)
S. 268(2BA) inserted 3/2008, s.26(1)(a)(iii) &(2)
S. 268(2BB) inserted 3/2008, s.26(1)(a)(iii) &(2)
S. 268(2C), inserted 5/2005, ss. 34(a)(i), 150(8)
S. 268(2D) inserted 3/2008, s.28(a) & 144(8)
S. 268(3) amended 6/2006, s. 127 & sch. 2, par. 1(d)(i), 9(a)(iii)
  5/2005, ss. 34(a)(ii), 150(8)
  3/2003, s. 25(1)(a)(i), (2)(a)
S. 268(3A) amended 11/2007, ss. 28(1)(a)(i)(I), (2), 130(9)
S. 268(3A) inserted 5/2002, ss. 33(b), 141(8)
S. 268(3A)(b)(ii) amended 8/2004, ss. 23(1)(a), 23(2)
S. 268(3A)(c) amended 8/2004, ss. 23(1)(b), 23(2)
S. 268(3A)(c)(iv) amended 5/2005, ss. 147, 150(9), schedule 6
S. 268(3A)(d) substituted 6/2006, ss. 37(a), 130(8)
S. 268(3A)(d)(i) substituted 11/2007, ss. 28(1)(a)(i)(II), 28(2), 130(9)
S. 268(3A)(d)(i) amended 18/2011, ss. 1(2), 5(8), (9)(a), schedule 1
S. 268(3A)(d)(i)(III) construction references "General Register of Medical Practitioners" 25/2007, ss. 1(3), 108(2)
S. 268(3B) substituted 11/2007, ss. 28(1)(a)(ii), 28(2), 130(9)
S. 268(3B) inserted 5/2002, ss. 33(b), 141(8)
S. 268(3B) amended 6/2006, s. 37(b), 130(8)
S. 268(3D) inserted 11/2007, ss. 28(1)(a)(iii), (2), 130(9)
S. 268(3E) inserted 11/2007, ss. 28(1)(a)(iii), (2), 130(9)
S. 268(5)(a)(iii) amended 3/1998, ss. 19, 138(8)
S. 268(5A)-(5E) inserted 37/2014, s. 33(1), (2)
S. 268(5A) substituted 52/2015, ss. 90(8), 27(1)(a)(ii)
S. 268(5B) amended 52/2015, ss. 90(8), 27(1)(a)(iii)(I),(II)
S. 268(5C) substituted 52/2015, ss. 90(8), 27(1)(a)(iv)
S. 268(5D)-(5E) deleted 52/2015, ss. 90(8), 27(1)(a)(v)
S. 268(7)(b) amended 5/2002, ss. 33(c), 141(8)
S. 268(9) amended 7/2001, s.64(1)(a)(iii)(2)
S. 268(9)(b) amended 3/1998, ss. 22(a)(ii)(I), 138(8)
S. 268(9)(c) amended 3/1998, ss. 22(a)(ii)(II), 138(8)
S. 268(9)(d) amended 2/1999, ss. 48(a)(ii)(I), 217(9)
S. 268(9)(d), par. inserted 3/1998, ss. 22(a)(ii)(III), 138(8)
S. 268(9)(d) substituted 12/2009, ss. 8(a), 32(8)
S. 268(9)(e) amended 3/2008, s.141 & sch. 8, par. 1(c)(i) & 7(a)(ii)
S. 268(9)(e), par. inserted 3/1998, ss. 20(a)(ii), 138(8)
S. 268(9)(e)(ii), substituted 2/1999, ss. 48(a)(ii)(II), 217(9)
S. 268(9)(f), par. inserted 2/1999, ss. 48(a)(ii)(III), 217(9)
S. 268(9)(f) substituted 12/2009, ss. 8(b), 32(8)
S. 268(9)(f) amended 5/2002, s. 34(1)(a)(iv)(I), (2)
S. 268(9)(g) substituted 12/2009, ss. 8(b), 32(8)
S. 268(9)(g) amended 6/2006, s. 36(1)(a)(iii)(I), (2)
  5/2002, s. 34(1)(a)(iv)(I), (2)
S. 268(9)(h) amended 3/2008, s. 26(1)(a)(iv)(I), (2)
  6/2006, s. 36(1)(a)(iii)(I), (2)
S. 268(9)(h) substituted 6/2006, s. 28(b), 130(8)
S. 268(9)(h), par. inserted 5/2002, s. 34(1)(a)(iv)(II), (2)
S. 268(9)(i) inserted 6/2006, s. 36(1)(a)(iii)(II), (2)
S. 268(9)(i) substituted 12/2009, ss. 8(c), 32(8)
S. 268(9)(i) amended 8/2013, ss. 31(1)(d), (2), 108(9)
  3/2008, s. 26(1)(a)(iv)(I), (2)
S. 268(9)(j) par. inserted 3/2008, s. 26(1)(a)(iv)(II), (2)
S. 268(9)(j) amended 8/2013, ss. 31(1)(d), (2), 108(9)
S. 268(9)(k) par. inserted 8/2013, ss. 31(1)(e), (2), 108(9)
S. 268(9)(k) substituted 52/2015, ss. 90(8), 27(1)(a)(vi)
S. 268(10) substituted 3/2008, s. 141 & sch. 8, para. 1(c)(ii), 7(a)(ii)
S. 268(10) inserted 3/1998, ss. 20(a)(iii), 138(8)
S. 268(11) inserted 7/2001, ss. 81, 243(9)
S. 268(11) amended 5/2002, s. 22(1)(a)(2)
S. 268(11A) inserted 52/2015, ss. 90(8), 27(1)(a)(vii)
S. 268(12) amended 6/2006, s. 127 & sch. 2, par. 1(d)(ii) , 9(a)(iii)
  5/2005, ss. 34(a)(iii), 150(8)
  3/2003, s. 25(1)(a)(ii)(I), (2)(a)
S. 268(12) inserted 7/2001, ss. 81, 243(9)
S. 268(12)(a) amended 5/2002, s.22(1)(b)(i)(2)
S. 268(12)(b), par. substituted 5/2002, s.22(1)(b)(ii)(2)
S. 268(12)(c), par. substituted 3/2003, s.25(1)(a)(ii)(II)(2)(b)
S. 268(12)(c) amended 25/2008, ss. 22(a), 102(8)
S. 268(12A) inserted 25/2008, ss. 22(b), 102(8)
S. 268(13) inserted 3/2003, ss. 25(1)(a)(iii), 25(2)(a)
S. 268(13)(a) amended 6/2006, ss. 27(1)(a)(i), 27(2)
S. 268(13)(b) amended 6/2006, ss. 27(1)(a)(ii), 27(2)
  8/2004, ss. 25(1)(a), 25(2)
S. 268(13)(c) inserted 6/2006, s. 27(1)(a)(iii), 27(2)
S. 268(14)(15) inserted 5/2005, ss. 34(a)(iv), 150(8)
S. 268(15)(d) references construed 55/2015), s. 7(2)
S. 268(16) inserted 6/2006, ss. 28(c), 130(8)
S. 268(17) inserted 12/2009, ss. 8(d), 32(8)
S. 270(4) inserted 2006, ss. 26(1)(a), 26(2)
S. 270(5) inserted 6/2006, ss. 26(1)(a), 26(2)
S. 270(6) inserted 6/2006, ss. 26(1)(a), 26(2)
S. 270(7) inserted 6/2006, ss. 26(1)(a), 26(2)
S. 270(8) inserted 11/2007, ss. 28(1)(b), 28(2), 130(9)
S. 271(3)(c) amended 3/1998, ss. 21(a), 138(8)
S. 271(3)(c)(iii) inserted 3/2003, s.25(1)(b)(i)(III)(2)(a)
S. 271(3)(d) amended 3/1998, ss. 22(b)(i)(I), 138(8)
S. 271(3)(e) amended 3/1998, ss. 22(b)(i)(II), 138(8)
S. 271(3)(f), par. inserted 3/1998, ss. 22(b)(i)(III), 138(8)
S. 271(6) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 39
S. 272(3) amended 5/2005, ss. 34(b)(i)(I), (II), 150(8)
  7/2001, s. 64(1)(b)(i), (2)
S. 272(3)(c) amended 3/2008, s. 28(b)(i)(I) & 144(8)
S. 272(3)(c)(i) amended 3/2003, s. 25(1)(b)(i)(II), (2)(a)
S. 272(3)(c)(i) amended 3/2003, s. 25(1)(b)(i)(I), (2)(a)
S. 272(3)(c)(iii) amended 6/2006, s. 27(1)(b)(i), (2)
S. 272(3)(db) par. inserted 3/2008, s. 28(b)(i)(II), 144(8)
S. 272(3)(f), par. substituted 2/1999, ss. 48(b)(i), 217(9)
S. 272(3)(g) amended 6/2006, s. 36(1)(b)(i)(I), (2)
S. 272(3)(g), par. inserted 3/1998, ss. 20(b)(i), 138(8)
S. 272(3)(h) amended 3/2008, s. 26(1)(b)(i)(I), (2)
  6/2006, s. 36(1)(b)(i)(I), (2)
  5/2002, s. 34(1)(b), (2)
S. 272(3)(i) amended 3/2008, s. 26(1)(b)(i)(I) &(2)
S. 272(3)(i) par. inserted 6/2006, s. 36(1)(b)(i)(II), (2)
S. 272(3)(i) amended 8/2013, ss. 31(1)(f), (2), 108(9)
S. 272(3)(j) inserted 3/2008, s. 26(1)(b)(i)(II) &(2)
S. 272(3)(j) amended 8/2013, ss. 31(1)(f), (2), 108(9)
S. 272(3)(k) inserted 8/2013, ss. 31(1)(g), (2), 108(9)
S. 272(3)(k) substituted 52/2015, ss. 90(8), 27(1)(b)(i)
S. 272(3A) amended 3/2008, s. 141 & sch. 8, par. 1(d)(i) & 7(a)(ii)
Ss. 272(3A), 272(3B) inserted 3/1998, ss. 20(b)(ii), 138(8)
S. 272(3B) amended 3/2008, s. 141 & sch. 8, par. 1(d)(ii) & 7(a)(ii)
S. 272(4) amended 5/2005, ss. 34(b)(ii)(I), (II), 150(8)
  7/2001, s. 64(1)(b)(ii), (2)
S. 272(4)(c) amended 3/2008, s. 28(b)(ii)(I), 144(8)
  3/2003, s. 25(1)(b)(ii)(I), (II), (2)(a)
S. 272(4)(c)(iii) amended 6/2006, ss. 27(1)(b)(i), 27(2)
S. 272(4)(c)(iii) inserted 3/2003, s. 25(1)(b)(ii)(III), (2)(a)
S. 272(4)(d) amended 3/1998, ss. 20(b)(iii)(I), 138(8)
S. 272(4)(db) inserted 3/2008, ss. 28(b)(ii)(II), 144(8)
S. 272(4)(e) substituted 3/1998, ss. 20(b)(iii)(II), 138(8)
S. 272(4)(f) substituted 6/2006, ss. 37(c), 130(8)
S. 272(4)(f) substituted 2/1999, ss. 48(b)(ii), 217(9)
S. 272(4)(f) inserted 3/1998, ss. 22(b)(ii), 138(8)
S. 272(4)(f) amended 11/2007, ss. 28(1)(c)(i), 28(2), 130(9)
S. 272(4)(fa) par. inserted 11/2007, ss. 28(1)(c)(ii), 28(2), 130(9)
S. 272(4)(g), par. inserted 3/1998, ss. 20(b)(iii)(III), 138(8)
S. 272(4)(g) amended 6/2006, ss. 35(1)(b)(i), 130(8)
S. 272(4)(g)(ii)(I) amended 3/2008, s. 141, schedule 8, paras. 1(d)(iii), 7(a)(ii)
S. 272(4)(ga) amended 6/2006, s. 36(1)(b)(ii)(I), (2)
S. 272(4)(ga) par. inserted 6/2006, ss. 35(1)(b)(ii), 130(8)
S. 272(4)(h) amended 3/2008, s. 26(1)(b)(ii)(I) &(2)
  6/2006, s. 35(1)(b)(ii)(i), (iii), (2), 130(8)
  5/2002, s. 34(1)(b)(2)
S. 272(4)(i) amended 8/2013, ss. 31(1)(h), (2), 108(9)
  3/2008, s. 26(1)(b)(ii)(I), (2)
S. 272(4)(i) par. inserted 6/2006, s. 36(1)(b)(ii)(II), (2)
S. 272(4)(j) amended 8/2013, ss. 31(1)(h), (2), 108(9)
S. 272(4)(j) par. inserted 3/2008, s. 26(1)(b)(ii)(II), (2)
S. 272(4)(k) substituted 52/2015, ss. 90(8), 27(1)(b)(ii)
S. 272(4)(k) par. inserted 8/2013, ss. 31(1)(i), (2), 108(9)
S. 272(7), inserted 3/1998, ss. 22(b)(iii), 138(8)
S. 272(7)(c) references construed 55/2015), s. 7(2)
S. 272(8) amended 6/2006, s. 27(1)(b)(ii), (2)
  8/2004, s. 25(1)(b), (2)
S. 272(8), inserted 3/2003, s. 25(1)(b)(iii), (2)(a)
S. 272(9) inserted 6/2006, s. 27(1)(b)(iii), (2)
S. 273(1) amended 6/2006, s. 127 & sch. 2, par. 1(e)(i), 9(a)(iii)
S. 273(7)(a)(i) amended 3/1998, ss. 21(a), 138(8)
S. 273(7)(b) amended 6/2006, s. 127 & sch. 2, par. 1(e)(ii), 9(a)(iii)
S. 274(1)(a) amended 7/2001, s. 64(1)(c), (2)
S. 274(1)(b) amended 6/2006, s. 39(1)(a)(i), (2), 130(8)
  7/2001, s. 64(1)(c), (2)
S. 274(1)(b)(ii) amended 6/2006, s. 37(d)(i), 130(8)
S. 274(1)(b)(ii), substituted 2/1999, ss. 48(c), 217(9)
  3/1998, ss. 22(c), 138(8)
S. 274(1)(b)(iia) inserted 6/2006, s. 37(d)(ii), 130(8)
S. 274(1)(b)(iia) amended 11/2007, ss. 28(1)(d)(i), (2), 130(9)
S. 274(1)(b)(iib) inserted 11/2007, ss. 28(1)(d)(ii), (2), 130(9)
S. 274(1)(b)(iii) amended 5/2005, ss. 34(c)(i), 150(8)
S. 274(1)(b)(iii) amended 3/2008, s. 28(c)(i) & 144(8)
S. 274(1)(b)(iii)(I)(II) amended 3/2003, s. 25(1)(c)(i)(I), (II), (2)(a)
S. 274(1)(b)(iii)(III) amended 6/2006, s. 27(1)(c)(i), (2)
S. 274(1)(b)(iii)(III) inserted 3/2003, s. 25(1)(c)(i)(III), (2)(a)
S. 274(1)(b)(iii)(III) amended 6/2006, S. 27(1)(c)(i)
S. 274(1)(b)(iv), amended 3/1998, ss. 20(c)(i), 138(8)
S. 274(1)(b)(iva), inserted 5/2005, ss. 34(c)(ii), 150(8)
S. 274(1)(b)(ivb) inserted 3/2008, s. 28(c)(ii) & 144(8)
S. 274(1)(b)(ix) par. inserted 3/2008, s. 26(1)(c)(i)(II) &(2)
S. 274(1)(b)(ix)(II) amended 8/2013, ss. 31(1)(j), (2), 108(9)
S.274(1)(b)(v) substituted 3/1998, ss. 20(c)(ii), 138(8)
S. 274(1)(b)(vi) amended 6/2006, s. 35(1)(c)(i), 130(8)
S. 274(1)(b)(vi), inserted 3/1998, ss. 20(c)(iii), 138(8)
S. 274(1)(b)(vi)(II)(A) amended 3/2008, s. 141 & sch. 8, par. 1(e) & 7(a)(ii)
S. 274(1)(b)(via) amended 6/2006, s. 36(1)(c)(i), (2)
S. 274(1)(b)(via) inserted 6/2006, s. 35(1)(c)(ii), 130(8)
S. 274(1)(b)(vii) amended 3/2008, s. 26(1)(c)(i)(I) &(2)
  6/2006, s. 36(1)(c)(i), (2)
  6/2006, s. 35(1)(c)(iii)(I) &(II), (2)(c) 130(8)
  5/2002, s. 34(1)(b), (2)
S. 274(1)(b)(viii) amended 8/2013, ss. 31(1)(j), (2), 108(9)
  3/2008, s. 26(1)(c)(i)(II) &(2)
S. 274(1)(b)(viii) inserted 6/2006, s. 36(1)(c)(ii), (2)
S. 274(1)(b)(x) par. inserted 8/2013, ss. 31(1)(k), (2), 108(9)
S. 274(1)(b)(x) substituted 52/2015, ss. 90(8), 27(1)(c)
S. 274(1A) amended 6/2006, S. 27(1)(c)(ii), (2)
  8/2004, s. 25(1)(c), (2)
S. 274(1A) inserted 3/2003, s. 25(1)(c)(ii), (2)(a)
S. 274(1B) inserted 6/2006, S. 27(1)(c)(iii), (2)
S. 274(2A) inserted 6/2006, s. 39(1)(a)(ii)(2), 130(8)
S. 274(2A)(a)(v) amended 3/2008, s. 26(1)(c)(ii)(I) &(2)
S. 274(2A)(a)(vi) amended 3/2008, s. 26(1)(c)(ii)(I) &(2)
S. 274(2A)(a)(vii) inserted 3/2008, s. 26(1)(c)(ii)(II) &(2)
S. 274(2A)(b)(i) amended 3/2008, s. 26(1)(c)(iii) &(2)
S. 274(3) amended 7/2001, ss. 54, 243(9)
S. 278(2) amended 3/2000, ss. 40(a), 166(9)
S. 279(1) amended 3/1998, s. 136, sch. 9, par. 5
S. 279(2) amended 25/2008, ss. 19(a), 102(8)
S. 279(3) amended 25/2008, ss. 19(b), 102(8)
S. 283(5) amended 3/1998, ss. 21(b), 138(8)
S. 284(2)(a) amended 3/2003, s. 23(1)(a)(i), (2)
  5/2002, ss. 31(1)(a)(i), 141(8)
  7/2001, ss. 53(a), 243(9)
S. 284(2)(aa), par. inserted 7/2001, ss. 53(2), 243(9)
S. 284(2)(ab)(ac), pars. inserted 5/2002, ss. 31(1)(a)(ii), 141(8)
S. 284(2)(ac)(i) amended 26/2020, Sch, 6(a), s. 74, schedule, para. 1(f)
S. 284(2)(ad) inserted 3/2003, s. 23(1)(a)(ii), (2)
S. 284(2)(b) amended 3/2003, s. 23(1)(a)(iii), (2)
  5/2002, ss. 31(1)(a)(iii), 141(8)
  7/2001, ss. 53(3), 243(9)
S. 284(3) amended 5/2002, ss. 31(1)(b), 141(8)
S. 284(3A) amended 7/2001, s. 52(1)(3)
S. 284(3A), inserted 3/1998, ss. 23(a), 138(8)
S. 284(3B), inserted 7/2001, ss. 77, 243(9), sch. 2, par. 19
S. 284(8) amended 3/2008, s.141 & sch. 8, par. 1(f) & 7(a)(ii)
S. 284(8), inserted 3/1998, ss. 20(d), 138(8)
S. 285(7)(a)(i) amended 3/1998, ss. 21(b), 138(8)
S. 285(7)(b) amended 6/2006, s. 127 & sch. 2, par. 1(f), 9(a)(iii)
S. 285A  inserted 3/2008, s.46(1)(a), (2)
S. 285A(1) amended 39/2023, ss. 29, 102(8)
  45/2021, ss. 21(1)(a), 87(8)
  26/2020, ss. 12, 76(8)
  41/2017, ss. 11, 88(8)
  37/2014, ss. 38(a), 101(8)
  6/2011, ss. 38, 84(8)
S. 285A(1) substituted 30/2018, ss. 17(1)(a), 65(8)
S. 285A(2) amended 30/2018, ss. 17(1)(b), 65(8)
  18/2016, ss. 17(a), 59(8)
S. 285A(2A) inserted 30/2018, ss. 17(1)(c), 65(8)
S. 285A(3)(a) amended 45/2021, ss. 21(1)(b)(i), 87(8)
S. 285A(3)(b) amended 45/2021, ss. 21(1)(b)(ii), 87(8)
S. 285A(3)(c) inserted 45/2021, ss. 21(1)(b)(iii), 87(8)
S. 285A(4) substituted 30/2018, ss. 17(1)(d), 65(8)
S. 285A(4) list made pursuant to S.I. No. 399 of 2008, art. 3
S. 285A(5) substituted 18/2016, ss. 17(b), 59(8)
S. 285A(7)(b) substituted 30/2018, ss. 17(1)(e), 65(8)
S. 285A(8) amended 18/2016, ss. 17(c), 59(8)
S. 285A(8A) inserted 25/2008, s. 37(1)(a), (2)
S. 285A(9) amended 30/2018, ss. 17(1)(f), 65(8)
S. 285A(14)(a) amended 39/2023, ss. 30, 102(8)
S. 285B inserted 30/2018, ss. 19(1), 65(8)
  41/2017, ss. 12(1), 12(3)
S. 285C inserted 30/2018, ss. 18, 65(8)
S. 285C(1) amended 43/2024, ss. 32, 118(8)
  45/2021, ss. 22(1)(a), (b), (c), (d), (e), (f), (g), 87(8)
S. 285D inserted 26/2020, ss. 17(1)(a), 17(2)
S. 285D(1) amended 11/2023, s. 3(1)(a)(i)
  45/2021, ss. 23(a), 87(8)
S. 285D(3)(b) amended 45/2021, ss. 23(b)(i), 87(8)
S. 285D(3)(ba) inserted 45/2021, ss. 23(b)(ii), 87(8)
S. 285D(6)(c) amended 45/2021, ss. 23(c)(i), 87(8)
S. 285D(6)(ca) inserted 45/2021, ss. 23(c)(ii), 87(8)
S. 285D(7) amended 45/2021, ss. 23(d), 87(8)
S. 285D(13A) inserted 45/2021, ss. 23(e), 87(8)
S. 285D(14) amended 45/2021, ss. 23(f), 87(8)
S. 285D(17) amended 11/2023, s. 3(1)(a)(ii)
  45/2021, ss. 23(g), 87(8)
S. 286A inserted 7/2001, ss. 51, 243(9)
S. 286A(3) amended 9/2012, s. 134(1)(b), (3)(a)
S. 288(1)(d) amended 3/2000, s. 41(1)(a)(i), (2)
S. 288(1)(d) amended 12/2009, ss. 13(1)(b), (2), 32(8)
S. 288(1A) amended 43/2024, ss. 44(a)(i)(I), 118(8)
S. 288(1A) inserted 39/2023, ss. 39(c)(i), 102(8)
S. 288(1A)(a) amended 43/2024, ss. 44(a)(i)(II), 118(8)
S. 288(1A)(b) amended 43/2024, ss. 44(a)(i)(III), 118(8)
S. 288(2) amended 39/2023, ss. 39(c)(ii), 102(8)
S. 288(3) amended 43/2024, ss. 44(a)(ii), 118(8)
S. 288(3A) inserted 3/2000, s. 41(1)(a)(ii), (2)
S. 288(3B) inserted 5/2002, ss. 31(2), 141(8)
S. 288(3C) amended 26/2020, ss. 18(1), 18(2)
  8/2013, ss. 35, 108(8)
  5/2010, ss. 43(1)(a), (2)(a), 165(8)
S. 288(3C) inserted 12/2009, ss. 13(1)(c), (2), 32(8)
S. 288(3C) substituted 37/2014, s. 40(1)(a), (2)(a)
S. 288(4)(c) inserted 3/2000, s. 41(1)(a)(iii), (2)
S. 288(6A) inserted 3/2008, s. 30
S. 288(6A)(a)(i) amended 18/2016, ss. 19(1), 19(2)
S. 288(6B) amended 43/2024, ss. 44(a)(iii), 118(8)
S. 288(6B) inserted 39/2023, ss. 39(c)(iii), 102(8)
S. 288(6C) inserted 43/2024, ss. 44(a)(iv), 118(8)
S. 289(6) amended 3/2003, s. 47(1)(a), (2)
S. 289(6A), inserted 3/2003, s. 47(1)(b), (2)
S. 291(1) amended 5/2010, ss. 43(1)(b)(i), (2)(a), 165(8)
S. 291(2) amended 5/2010, ss. 43(1)(b)(ii)(I), (2)(a), 165(8)
S. 291(2)(a) amended 5/2010, ss. 43(1)(b)(ii)(II), (2)(a), 165(8)
S. 291(2)(b) amended 5/2010, ss. 43(1)(b)(ii)(III), (2)(a), 165(8)
S. 291(3) inserted 5/2010, ss. 43(1)(c), (2)(a), 165(8)
S. 291(4) inserted 5/2010, ss. 43(1)(c), (2)(a), 165(8)
S. 291A s. inserted 12/2009, ss. 13(1)(d), (2), 32(8)
S. 291A(1) amended 37/2014, s. 40(1)(b)(i), (2)(b)
  5/2010, ss. 43(1)(d)-(f), (2)(a), 165(8)
S. 291A(1)(h) amended 5/2010, ss. 43(1)(g), (2)(b), 165(8)
S. 291A(2) amended 5/2010, ss. 43(1)(h), (2)(a), 165(8)
S. 291A(3) amended 5/2010, ss. 43(1)(i), (2)(a), 165(8)
S. 291A(4)(b)(i) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 40
S. 291A(5)(a) amended 5/2010, ss. 43(1)(j), (2)(a), 165(8)
S. 291A(5)(c) inserted 41/2017, ss. 25(1)(a), (2)(a), 88(8)
S. 291A(6)(a) amended 30/2018, ss. 28(1)(a), 65(8)
  41/2017, ss. 25(1)(b), (2)(b), 88(8)
  37/2014, s. 40(1)(b)(ii), (2)(b)
S. 291A(6)(b) amended 30/2018, ss. 28(1)(b), 65(8)
S. 291A(6)(ba) inserted 30/2018, ss. 28(1)(c), 65(8)
S. 291A(6)(bb) inserted 30/2018, ss. 28(1)(c), 65(8)
S. 291A(8)(a) amended 59/2015, s. 36(2)(a)(i)
S. 291A(8)(b) substituted 59/2015, s. 36(2)(a)(ii)
S. 291A(8)(c) inserted 59/2015, s. 36(2)(a)(ii)
S. 291A(8)(d) inserted 59/2015, s. 36(2)(a)(ii)
S. 299(1) amended 39/2023, ss. 39(d)(i), 102(8)
S. 299(1) substituted 5/2010, ss. 36(1)(a), (2), 165(8)
S. 299(1A) inserted 39/2023, ss. 39(d)(ii), 102(8)
S. 299(2) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 41
S. 299(3) inserted 5/2010, ss. 36(1)(b), (2), 165(8)
S. 299(3)(a) substituted 39/2023, ss. 39(d)(iii)(I), 102(8)
S. 299(3)(b) amended 39/2023, ss. 39(d)(iii)(II), 102(8)
  9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 42
S. 299(3)(c) amended 39/2023, ss. 39(d)(iii)(III)(B), 102(8)
S. 299(3)(c)(i) amended 39/2023, ss. 39(d)(iii)(III)(A), 102(8)
S. 299(4)-(10) inserted 39/2023, ss. 39(d)(iv), 102(8)
S. 299(5) amended 43/2024, ss. 44(b)(i)(I), 118(8)
S. 299(5)(c) substituted 43/2024, ss. 44(b)(i)(II), 118(8)
S. 299(5)(e) amended 43/2024, ss. 44(b)(i)(III), 118(8)
S. 299(5)(f), (g) deleted 43/2024, ss. 44(b)(i)(IV), 118(8)
S. 299(5A), (5B) inserted 43/2024, ss. 44(b)(ii), 118(8)
S. 299(6) deleted 43/2024, ss. 44(b)(iii), 118(8)
S. 299(8) amended 43/2024, ss. 44(b)(iv)(I), 118(8)
S. 299(8)(h) amended 43/2024, ss. 44(b)(iv)(II), 118(8)
S. 299(8)(i) deleted 43/2024, ss. 44(b)(iv)(III), 118(8)
S. 300(1) amended 3/2000, ss. 40(b)(i), 166(9)
S. 300(4), inserted 3/2000, ss. 40(b)(ii), 166(9)
S. 304(1) amended 3/2000, ss. 40(c)(i), 166(9)
S. 304(3A) inserted 8/2020, s. 10(a)
S. 304(4) amended 3/2000, ss. 40(c)(ii)(I), (II), (III), 166(9)
S. 304(5) amended 8/2013, s. 92(1), (2) & sch. 1, pt. 2, par.(c)
S. 304(6)(c), par. inserted 3/2000, ss. 40(c)(iii), 166(9)
S. 305(1)(a) amended 3/2000, ss. 40(d)(i), 166(9)
S. 305(1)(b), par. substituted 3/2000, ss. 40(d)(ii), 166(9)
S. 305(1)(b)(i)(i)(A) amended 18/2011, ss. 1(2), 5(8) & sch. 1
S. 305(1)(b)(i)(i)(B) substituted 18/2011, ss. 1(2), 5(8) & sch. 1
S. 305(1)(b)(i)(i)(C) inserted 18/2011, ss. 1(2), 5(8) & sch. 1
S. 305(1)(c) inserted 3/2003, ss. 13(2), 171(9)
S. 305(2) substituted 59/2015, s. 36(2)(b)
S. 305(3) substituted 59/2015, s. 36(2)(b)
S. 305(4) amended 25/2008, s. 98(1) & sch. 5, par. 2(b)
  7/2001, s. 240, sch. 5
S. 308(2A) inserted 45/2021, ss. 18(b), 87(8)
S. 308(2B) inserted 45/2021, ss. 18(b), 87(8)
S. 308A inserted 5/2010, ss. 51(1), (2), 165(8)
S. 310 amended 7/2001, s. 50(1)(a), (2)
S. 310(1) amended 1/2014, ss. 1(22), 5(6), sch. 2 pt. 5
S. 310(2), substituted 7/2001, s. 50(1)(b), (2)
S. 310(2A), inserted 7/2001, s. 50(1)(c), (2)
S. 310(2A), substituted 3/2003, s. 23(1)(b), (2)
S. 311(3A) inserted 8/2013, s. 100(1)(c), (4)(a)
S. 314(1) substituted 59/2015, s. 36(2)(c)
S. 316(2A), inserted 8/2004, s. 25(1)(d), (2)
S. 316(2A) amended 6/2006, s. 26(1)(b)(i), (2)
S. 316(2B) inserted 6/2006, s. 26(1)(b)(ii), (2)
S. 316(2B)(b) amended 11/2007, ss. 28(1)(e)(i), (2), 130(9)
S. 316(2B)(c) amended 11/2007, ss. 28(1)(e)(i), (2), 130(9)
S. 316(2B)(d) par. inserted 11/2007, ss. 28(1)(e)(ii), (2), 130(9)
S. 316(2C) inserted 12/2009, ss. 8(e), 32(8)
S. 316(2C) amended 8/2013, ss. 31(1)(l), (2), 108(9)
S. 318(aa), par. inserted 3/2000, s.41(1)(b), (2)
S. 318(c) amended 6/2006, ss. 39(1)(b)(i), (2), 130(8)
S. 318(d) amended 6/2006, ss. 39(1)(b)(ii), (2), 130(8)
S. 318(e) par. inserted 6/2006, ss. 39(1)(b)(iii), (2), 130(8)
S. 319(1)(i) amended 31/2010, ss. 123, 125 & sch. 7(pt. 1)
S. 319(1)(ii) amended 31/2010, ss. 123, 125 & sch. 7(pt. 1)
S. 321(2A), inserted 5/2005, ss. 48(1)(e)(2)
S. 321(10) inserted 9/2012, ss. 54, 141(8) & sch. 1, par. 12
S. 322 references construed S.I. No. 466 of 1999, arts. 2, 3, schedule
S. 322 amended S.I. No. 466 of 1999, art. 3
  S.I. No. 483 of 1997, art. 3
S. 322(1), definition amended 3/1998, s.25(1)(a)(i)(2)
S. 322(1), definition of "specified period" substituted 27/1998, ss. 2(5), 20(1)(a)(i)
S. 322(2)(b) amended 3/1998, s.25(1)(a)(ii)(2)
S. 322(2)(b) substituted 27/1998, ss. 2(5), 20(1)(a)(ii)
S. 323(3)(b) deleted 27/1998, ss. 2(5), 20(1)(b)
  3/1998, s. 25(1)(b), 25(2)
S. 323(5) amended 59/2015, s. 36(3)(a)
S. 324(5) inserted 3/2000, s.39(1)(2)
S. 324(5)(a)(i) references construed 55/2015), s. 7(2)
S. 325 repealed 5/2002, ss. 24(3)(a), 141(8)
S. 326 repealed 5/2002, ss. 24(3)(a), 141(8)
S. 327 repealed 5/2002, ss. 24(3)(a), 141(8)
S. 328 repealed 5/2002, ss. 24(3)(a), 141(8)
S. 328(2A), inserted 7/2001, ss. 77, 243(9), sch. 2, par. 20
S. 329 repealed 5/2002, ss. 24(3)(a), 141(8)
S. 330(1) amended 2/1999, ss. 43, 217(9)
S. 333(1)(a) amended 3/2000, ss. 37, 166(9)
S. 334 repealed 5/2002, ss. 24(3)(b), 141(8)
S. 335 repealed 5/2002, ss. 24(3)(b), 141(8)
S. 336 repealed 5/2002, ss. 24(3)(b), 141(8)
S. 337 repealed 5/2002, ss. 24(3)(b), 141(8)
S. 337(2A), inserted 7/2001, ss. 77, 243(9), sch. 2, par. 20
S. 338 repealed 5/2002, ss. 24(3)(b), 141(8)
Pt. 10, ch. 3(ss. 339-350) designated areas for the purposes of S.I. No. 260 of 2000, arts. 3, 4, 5 & schs. 1, 2, 3
S. 339 construction of references S.I. No. 260 of 2000, art. 6
  S.I. No. 278 of 1999, art. 4
S. 339(1) amended 1/2014, ss. 1(22), 5(6), sch. 2 pt. 5
  S.I. No. 278 of 1999, art. 4
  3/1998, ss. 24(1)(a)(i), 138(8)
S. 339(1), definition amended 3/2000, s. 42(1)(a)(i), (2)
S. 339(2)(a) amended 3/1998, ss. 24(1)(a)(ii)(I), 138(8)
S. 339(2)(c), par. inserted 3/1998, ss. 24(1)(a)(ii)(II), 138(8)
S. 339(2)(d), par. inserted 2/1999, ss. 44(a), 217(9)
S. 339(2)(e), par. inserted 3/2000, s.42(1)(a)(ii), (2)
S. 340(1)(b) amended 2/1999, ss. 44(b), 217(9)
S. 340(2)(ii) amended 3/1998, ss. 24(1)(b), 138(8)
S. 340(2)(ii), substituted 3/2000, s.42(1)(b), (2)
S. 343(1), definition substituted 2/1999, ss. 44(c)(i), 217(9)
S. 343(1), definition inserted 3/2000, s.42(1)(c)(i), (2)
S. 343(1) amended 3/1998, ss. 24(1)(c)(i)(ii)(2), 138(8)
S. 343(2)(a), par. substituted 2/1999, ss. 44(c)(ii), 217(9)
  3/1998, ss. 24(1)(c)(iii), 138(8)
S. 343(7)(a) amended 3/2000, s. 42(1)(c)(ii), (2)
S. 343(8)(a)(iv), substituted 2/1999, s. 44(c)(iii)
S. 343(11), inserted 3/2000, s. 42(1)(c)(iii), (2)
S. 344(1) amended 1/2014, ss. 1(22), 5(6), sch. 2 pt. 5
  6/2006, s. 29(1)(a)(i) &(ii), (2)
  3/2000, s. 42(1)(d)(i)(I)-(II), (ii), (2)
  2/1999, ss. 44(d)(i) , 217(9)
  3/1998, ss. 26, 138(8)
S. 344(1)(c) amended 8/2004, s. 26(1)(a)(2)
  7/2001, s. 59(1)(a)(2)(a)
S. 344(1)(c) definition of “qualifying period” substituted 5/2002, ss. 23(1)(a), 141(8)
  3/2000, s. 42(1)(d)(i)(II), (2)
S. 344(2)(a) amended 6/2006, s. 29(1)(b), (2)
  2/1999, ss. 44(d)(ii), 217(9)
S. 344(6A) inserted 2/1999, ss. 44(d)(iii), 217(9)
S. 345(1) definition of “qualifying lease” substituted 2/1999, ss. 44(e)(i), 217(9)
  3/1998, ss. 24(1)(d), 138(8)
S. 345(1A) inserted 2/1999, ss. 44(e)(ii), 217(9)
S. 345(1A)(b) amended 3/2000, s.42(1)(e)(2)
Ss. 346-350 repealed 5/2002, ss. 24(3)(c), 141(8)
S. 346(7)(b)(ii) amended 3/1998, s.136, sch. 9, par. 6
S. 349(2A), inserted 7/2001, ss. 77, 243(9), sch. 2, par. 20
S. 350A inserted 3/1998, ss. 24(1)(e), 138(8)
S. 351 definition inserted 3/1998, ss. 27(b), 138(8)
S. 351 definition of "qualifying period" substituted 3/1998, ss. 27(a), 138(8)
  2/1999, ss. 45, 217(9)
S. 353(1) amended 6/2006, s. 127 & sch. 2, par. 1(g), 9(a)(iii)
Ss. 356-359 repealed 5/2002, ss. 24(3)(d), 141(8)
S. 360 definition inserted 2/1999, ss. 46(b), 217(9)
S. 360,definition of "qualifying period" substituted 2/1999, ss. 46(a), 217(9)
Pt. 10 ch. 5, 6 (ss. 360-372) repealed 5/2002, ss. 24(3)(e), 141(8)
S. 360(1), definition amended 3/2000, s.43(1)(2)
S. 364(2A), inserted 7/2001, ss. 77, 243(9), sch. 2, par. 21
S. 367(2)(a) references construed 55/2015), s. 7(2)
S. 368(3E) inserted 11/2007, s. 28(1)(a)(iii)
S. 368(4A), inserted 3/1998, s. 28(1)(a)(2)
S. 370(1), definition of “qualifying premises” substituted 28/1998, ss. 2(4), 18(a)
S. 371(2)(a), substituted 3/1998, s. 28(1)(b)(2)
S. 371(2A), inserted 7/2001, ss. 77, 243(9), sch. 2, par. 20
S. 372(1) amended 2/1999, ss. 47(1)(c), 217(9)
Pt. 10 ch. 7 (ss. 372A-372K) inserted 3/1998, ss. 76, 138(8)
Pt. 10 ch. 7 (ss. 372A-372K) qualifying areas/ premises designated under S.I. No. 248 of 2002, arts. 3, 4 & schedule
  S.I. No. 222 of 2002, arts. 3, 4 & schedule
Pt. 10 ch. 7 (ss. 372A-372K)  amended retro. 27/1998, ss. 2(2), 5(3)
S. 372A construction of references S.I. No. 248 of 2002, arts. 5, 6
  - S.I. No. 222 of 2002, arts. 5, 6
S. 372A(1) amended 6/2006, s. 30(1)(a)(i)(I) &(II), (2)(a)
  8/2004, s. 26(1)(b)(i)(2)
S. 372A(1), definition inserted 3/2000, s. 44(1)(a)(i), (2)
S. 372A(1), definition amended 3/2003, ss. 26(a)(i), 27(1)(a)(2)(a), 171(9)
  5/2002, ss. 23(1)(b)(I)(II)(2)(a), 24(1), sch. 2, pt .1, par. 2(a)(i), 141(8)
  7/2001, ss. 60(a), 243(9)
  3/2000, s.44(1)(a)(ii), (2)
S. 372A(1) definition of “relevant local authority” par.(a) amended 3/2003, ss. 26(a)(i), 171(9)
S. 372A(1A) inserted 5/2002, s.23(1)(b)(ii)(2)(a)
S. 372A(1A)(a) substituted 3/2003, ss. 26(a)(ii), 171(9)
S. 372A(1B) inserted 8/2004, s.26(1)(b)(ii)(2)
S. 372A(2) amended 5/2002, ss. 24(1), sch. 2, pt. 1, par. 2(a)(ii), 141(8)
  7/2001, ss. 60(a)(ii), 243(9)
S. 372A(2) amended retro. 27/1998, ss. 2(2), 4
S. 372A(3) inserted 6/2006, s. 30(1)(a)(ii), (2)(a)
Pt. 10 ch. 10 (ss. 372AA-372AJ) inserted 3/2000, ss. 89(a), 166(9)
Pt. 10 ch. 10 (ss. 372AA-372AJ)  application restricted 18/2000, ss. 7(1), 10(2)
S. 372AA(1) amended 6/2006, s. 33(1)(a)(i)(I) &(II), (2)(a)
  8/2004, s. 26(1)(h)(i)(2)
  3/2003, ss. 26(c), 29(1)(a)(2)(a), 171(9)
  5/2002, ss. 24(1), sch. 2, pt. 1, par. 2(g)(i), 141(8)
  7/2001, ss. 80(1)(a), 243(9)
S. 372AA(1A) inserted 8/2004, s.26(1)(h)(ii)(2)
S. 372AA(2) definition applied 18/2000, ss. 2, 10(2)
S. 372AA(2) amended 5/2002, ss. 24(1), schedule 2, pt. 1, para. 2(g)(ii), 141(8)
S. 372AA(3) inserted 6/2006, s. 33(1)(a)(ii), (2)(a)
Pt. 10 Chap. 13 (ss. 372AAA-372AAC) inserted 8/2013, ss. 30(1)(a), 30(2), 108(9)
S. 372AAA amended 44/2022, ss. 25(a), 106(8)
  45/2019, ss. 18(a), 76(8)
  18/2016, ss. 15(a), 59(8)
  37/2014, ss. 32(a), 101(8)
  41/2013, ss. 31(1)(a), 87(7)
S. 372AAA inserted 8/2013, ss. 30(1)(a), (2), 108(9)
Pt. 10 Chap. 13 (ss. 372AAA-372AAC) special regeneration area specified for the purposes of S.I. No. 187 of 2015, art. 2
  S.I. No. 186 of 2015, art. 2
  S.I. No. 185 of 2015, art. 2
  S.I. No. 184 of 2015, art. 2
  S.I. No. 183 of 2015, art. 2
  S.I. No. 182 of 2015, art. 2
S. 372AAB inserted 8/2013, ss. 30(1)(a), (2), 108(9)
S. 372AAB amended 1/2014, ss. 1(22), 5(6), sch. 2 pt. 5
S. 372AAB(1) amended 18/2016, ss. 15(b)(i), 59(8)
  41/2013, ss. 31(1)(b), 87(7)
S. 372AAB(2) substituted 44/2022, ss. 25(b)(i), 106(8)
S. 372AAB(2A)-(2B) inserted 37/2014, ss. 32(b), 101(8)
S. 372AAB(9) amended 18/2016, ss. 15(b)(ii), 59(8)
S. 372AAB(10) deleted 59/2015, s. 36(3)(c)
S. 372AAB(11) inserted 44/2022, ss. 25(b)(ii), 106(8)
S. 372AAC inserted 8/2013, ss. 30(1)(a), (2), 108(9)
S. 372AAC(1) amended 18/2016, ss. 15(c)(i), 59(8)
  37/2014, ss. 32(c)(i), 101(8)
S. 372AAC(1A) inserted 37/2014, ss. 32(c)(ii), 101(8)
S. 372AAC(1A) amended 18/2016, ss. 15(c)(ii), 59(8)
S. 372AAC(2)(a) amended 37/2014, ss. 32(c)(iii), 101(8)
S. 372AAC(3) deleted 37/2014, ss. 32(c)(iv), 101(8)
S. 372AAC(6) amended 18/2016, ss. 15(c)(iii), 59(8)
S. 372AAC(6A)-(6B) inserted 37/2014, ss. 32(c)(v), 101(8)
S. 372AAC(8) substituted 18/2016, ss. 15(c)(iv), 59(8)
S. 372AAC(8A) inserted 18/2016, ss. 15(c)(v), 59(8)
S. 372AAC(10) inserted 18/2016, ss. 15(c)(vi), 59(8)
S. 372AAD inserted 18/2016, ss. 15(d), 59(8)
S. 372AAD amended 45/2019, ss. 18(b), 76(8)
S. 372AAD(1) amended 44/2022, ss. 25(c), 106(8)
S. 372AB qualifying areas designated under S.I. No. 272 of 2004, arts. 3, 4, schs. 1, 2, 3, 4, 5
  S.I. No. 371 of 2004, art. 3, schs. 1, 2, 3
Ss. 372AB(1)(a), 372AB(1)(b), (c), application extended 18/2000, ss. 6, 10(3)
S. 372AB(1)(a), (b) amended 5/2002, ss. 24(1), sch. 2, pt. 1, par. 2(h)(i)(I)(II), 141(8)
S. 372AB(1)(b) substituted 3/2003, s.29(1)(b)(i)(2)(a)
S. 372AB(1)(ba), par. inserted 5/2002, ss. 24(1), sch. 2, pt. 1, par. 2(h)(i)(III), 141(8)
S. 372AB(1)(ba)(ii), (iii), pars substituted 3/2003, s.29(1)(b)(ii)(2)(a)
S. 372AB(1)(c) amended 8/2004, s. 26(1)(i), (2)
  5/2002, ss. 24(1), sch. 2, pt. 1, par. 2(h)(i)(IV), 141(8)
  7/2001, ss. 80(1)(b), 243(9)
S. 372AB(1)(c)(I) substituted 6/2006, s. 33(1)(b)(i), (2)(a)
S. 372AB(1)(c)(II) substituted 6/2006, ss. 33(1)(b)(ii), (2)(b), 130(8)
S. 372AB(2) substituted 3/2003, s.29(1)(b)(iii)(2)(a)
S. 372AB(2A) inserted 3/2003, s.29(1)(b)(iv)(2)(a)
S. 372AB(4) amended 5/2002, ss. 24(1), sch. 2, pt. 1, par. 2(h)(ii), 141(8)
S. 372AC qualifying period specified under S.I. No. 272 of 2004, art. 5(1)
  S.I. No. 371 of 2004, art. 4(1)
S. 372AC(2) amended 6/2006, s. 33(1)(c), (2)(a)
S. 372AC(3) amended 6/2006, s. 33(1)(c), (2)(a)
S. 372AD qualifying period specified under S.I. No. 272 of 2004, art. 5(1)
  S.I. No. 371 of 2004, art. 4(1)
S. 372AD(2)(a) amended 6/2006, s. 33(1)(d), (2)(a)
S. 372AD(2)(a)(ii) substituted 3/2003, s.29(1)(c)(2)(a)
Ss. 372AE-372AI repealed 5/2002, ss. 24(3)(i), 141(8)
Ss. 372AF(1), 372AG(1) amended 7/2001, ss. 80(1)(c)(d)(2), 243(9)
S. 372AH(1)(d) substituted 7/2001, ss. 80(1)(e)(2), 243(9)
S. 372AH(2A) inserted 7/2001, ss. 77, 243(9), sch. 2, par. 20
Ss. 372AJ(1)(aa), 372AJ(1)(ab), 372AJ(1)(ac) inserted 7/2001, ss. 80(1)(f), 243(9)
S. 372AJ(1)(aa) amended 5/2002, s.26(1)(c)(2)
S. 372AJ(1)(ab) amended 5/2005, ss. 35, 150(8)
S. 372AJ(1)(ac) deleted 5/2002, s.27(1)(2)
S. 372AJ(1)(c) substituted 3/2003, s.29(1)(d)(i)(2)(b)
S. 372AJ(2) amended 3/2003, s.29(1)(d)(ii)(2)(c)
S. 372AK inserted 5/2002, ss. 24(1), sch. 2 pt. 1, par. 1, 141(8)
S. 372AK defs. amended 3/2003, ss. 26(d), 30(1)(a)(2), 171(9)
S. 372AK(a) substituted 1/2014, ss. 1(22), 5(6), sch. 2 pt. 5
S. 372AL inserted 5/2002, ss. 24(1), sch. 2 pt. 1, par. 1, 141(8)
S. 372AL(1) amended 6/2006, s. 25(a)(i)(I)-(VII), 130(8)
  8/2004, s.26(1)(j)(i)(2)
S. 372AL(1)(d), (e), (f)(ii) amended 3/2003, ss. 26(e)(i), 171(9)
S. 372AL(1A), inserted 8/2004, s.26(1)(j)(ii)(2)
S. 372AL(2)(a) substituted 3/2003, ss. 26(e)(ii), 171(9)
S. 372AL(3) inserted 6/2006, s. 25(a)(ii), 130(8)
S. 372AM inserted 5/2002, ss. 24(1), sch. 2 pt. 1, par. 1, 141(8)
S. 372AM(4)(c)(ii)(II) amended 3/2003, s.30(1)(b)(2)
S. 372AM(9A) inserted 3/2003, s. 32(1), (2)
S. 372AM(9B) inserted 3/2003, s. 32(1), (2)
S. 372AM(9C) inserted 3/2003, s. 32(1), (2)
S. 372AM(9C) amended 41/2017, ss. 82(2) and schedule 2 para. 1(o), 82(3)(a)
S. 372AM(10)(a)(iii) substituted 6/2006, s. 11(b)(i), (2), 130(8)
S. 372AM(10)(aa) par. inserted 6/2006, s. 11(b)(ii), (2), 130(8)
S. 372AM(10)(aa) reference construed 42/2015, ss. 1(4), 13(3)
S. 372AN inserted 5/2002, ss. 24(1), sch. 2 pt. 1, par. 1, 141(8)
S. 372AO inserted 5/2002, ss. 24(1), sch. 2 pt. 1, par. 1, 141(8)
S. 372AP qualifying period specified under S.I. No. 272 of 2004, art. 5(3)-(5)
  S.I. No. 371 of 2004, art. 4(3)-(5)
  S.I. No. 568 of 2004, art. 4(3)-(5)
  S.I. No. 589 of 2004, art. 4(3)-(5)
  S.I. No. 604 of 2004, art. 4(3)-(5)
  S.I. No. 606 of 2004, art. 4(3)-(5)
  S.I. No. 607 of 2004, art. 4(3)-(5)
  S.I. No. 609 of 2004, art. 4(3)-(5)
  S.I. No. 641 of 2004, art. 6
S. 372AP qualifying areas designated under S.I. No. 637 of 2004, art. 3
  S.I. No. 641 of 2004, art. 3
S. 372AP inserted 5/2002, ss. 24(1), sch. 2 pt. 1, par. 1, 141(8)
S. 372AP(1) amended 9/2012, ss. 16(1)(a)-(c), 141(8)
  6/2011, ss. 24(1)(a)-(c), (2), 84(8)
S. 372AP(2) amended 9/2012, ss. 16(1)(d), 141(8)
  6/2011, ss. 24(1)(d), (2), 84(8)
S. 372AP(3)(c) inserted 6/2011, ss. 24(1)(e), (2), 84(8)
S. 372AP(3)(c) deleted 9/2012, ss. 16(1)(e), 141(8)
S. 372AP(7) amended 9/2012, ss. 16(1)(f), (4)(a), 141(8)
S. 372AP(7A) inserted 8/2013, s. 100(1)(d), (4)(a)
S. 372AP(8)(c) inserted 6/2011, ss. 24(1)(f), (2), 84(8)
S. 372AP(8)(c) deleted 9/2012, ss. 16(1)(g), 141(8)
S. 372AP(8A) inserted 6/2011, ss. 24(1)(g), (2), 84(8)
S. 372AP(8A) deleted 9/2012, ss. 16(1)(h), 141(8)
S. 372AP(8B) inserted 6/2011, ss. 24(1)(g), (2), 84(8)
S. 372AP(8B) deleted 9/2012, ss. 16(1)(h), 141(8)
S. 372AP(8C) inserted 6/2011, ss. 24(1)(g), (2), 84(8)
S. 372AP(8C) deleted 9/2012, ss. 16(1)(h), 141(8)
S. 372AP(8D) inserted 6/2011, ss. 24(1)(g), (2), 84(8)
S. 372AP(8D) deleted 9/2012, ss. 16(1)(h), 141(8)
S. 372AP(13A) inserted 52/2015, ss. 90(8), 12(1), (2)
S. 372AQ inserted 5/2002, ss. 24(1), sch. 2 pt. 1, par. 1, 141(8)
S. 372AR inserted 5/2002, ss. 24(1), sch. 2 pt. 1, par. 1, 141(8)
S. 372AR qualifying period specified under S.I. No. 272 of 2004, art. 5(2)
  - S.I. No. 371 of 2004, art. 4(2)
  S.I. No. 568 of 2004, art. 4(2)
  S.I. No. 589 of 2004, art. 4(2)
  - S.I. No. 604 of 2004, art. 4(2)
  S.I. No. 606 of 2004, art. 4(2)
  - S.I. No. 641 of 2004, art. 6
S. 372AR qualifying areas designated under S.I. No. 637 of 2004, art. 3
  - S.I. No. 641 of 2004, art. 3
S. 372AR(3) substituted 18/2011, ss. 1(2), 5(8) & sch. 1
S. 372AS inserted 5/2002, ss. 24(1), sch. 2 pt. 1, par. 1, 141(8)
S. 372AS(1A) inserted 6/2006, s. 25(b), 130(8)
S.372AS(2A) inserted 3/2003, s.30(1)(c)(2)
S. 372AT inserted 5/2002, ss. 24(1), sch. 2 pt. 1, par. 1, 141(8)
S. 372AT deleted 59/2015, s. 36(3)(b)
S. 372AU inserted 5/2002, ss. 24(1), sch. 2 pt. 1, par. 1, 141(8)
S. 372AV inserted 5/2002, ss. 24(1), sch. 2 pt. 1, par. 1, 141(8)
S. 372AW s. inserted 11/2007, s. 29(1)(a), (2)
S. 372AW(1) amended 12/2009, ss. 7(a), 32(8)
  5/2010, ss.27(1)(a), (2)
S. 372AW(2)(b) amended 12/2009, ss. 7(b), 32(8)
  5/2010, ss.27(1)(b), (2)
S. 372AW(3)(c)(i) substituted S.I. No. 477 of 2011, regs. 1(3), 56(8)
S. 372AX s. inserted 11/2007, s. 29(1)(a)(2)
S. 372AY s. inserted 11/2007, s. 29(1)(a)(2)
S. 372AZ s. inserted 11/2007, s. 29(1)(a)(2)
S. 372AZ(1)(a)(i) amended 3/2008, s.29(1)(b)(i), (2)(b), 144(8)
S. 372AZ(1)(a)(ii) substituted 3/2008, s.29(1)(b)(ii), (2)(b), 144(8)
S. 372AZ(1)(c) substituted 3/2008, ss.27 & 144(8)
S. 372AZ(1)(d) par. inserted 3/2008, ss.27 & 144(8)
S. 372B qualifying areas designated under. S.I. No. 568 of 2004, art. 3 & schs. 1-3
  S.I. No. 589 of 2004, art. 3 & schs. 1-3
  - S.I. No. 636 of 2004, art. 3 & schs. 1-3
S. 372B(1)(a) amended 5/2002, ss. 24(1), sch. 2, pt. 1, par. 2(b)(i)(I), 141(8)
S. 372B(1)(b), par. substituted 3/2003, s. 27(1)(b)(i), 2(a)
  3/2000, s. 44(1)(b)(i), (2)
  27/1998, ss. 2(1), 19(a)
S. 372B(1)(c) amended 8/2004, s. 26(1)(c)(i), (2)
  3/2000, s. 44(1)(b)(ii), (2)
S. 372B(1)(c) substituted 5/2002, s.23(1)(c)(i)(2)(a)
S. 372B(1)(c)(ii) amended 6/2006, s. 30(1)(b)(i)(I), (2)(a)
S. 372B(1)(c)(iii) inserted 6/2006, s. 30(1)(b)(i)(II), (2)(a)
S. 372B(1)(d) inserted 5/2002, ss. 23(1)(c)(ii), 141(8)
S. 372B(1)(d) amended 8/2004, s.26(1)(c)(ii)(2)
S. 372B(1)(d)(ii) amended 6/2006, ss. 30(1)(b)(ii)(I), (2)(b), 130(8)
S. 372B(1)(d)(iii) inserted 6/2006, s. 30(1)(b)(ii)(II), (2)(b), 130(8)
S. 372B(2) substituted 3/2003, s.27(1)(b)(ii) 2(a)
S. 372B(2A) inserted 3/2003, s.27(1)(b)(iii) 2(a)
S. 372B(4) amended 5/2002, ss. 24(1), sch. 2, pt. 1, par. 2(b)(ii), 141(8)
  7/2001, ss. 60(b), 243(9)
S. 372BA inserted 7/2001, ss. 60(c), 243(9)
S. 372BA(1)(a) amended 5/2002, ss. 24(1), sch. 2, pt. 1, par. 2(c)(i)(I), 141(8)
S. 372BA(1)(ba) inserted 5/2002, ss. 24(1), sch. 2, pt. 1, par. 2(c)(i)(II), 141(8)
S. 372BA(1)(ba) amended 8/2004, s.26(1)(d)(i)(2)
S. 372BA(1)(bb), par. inserted 8/2004, s.26(1)(d)(ii)(2)
S. 372BA(1)(bb)(ii) amended 6/2006, s. 30(1)(c)(i)(I), (2)(a)
S. 372BA(1)(bb)(iii) inserted 6/2006, s. 30(1)(c)(i)(II), (2)(a)
S. 372BA(1)(c) substituted 8/2004, s.26(1)(d)(iii)(2)
S. 372BA(1)(c) amended 6/2006, s. 30(1)(c)(ii)(I), (2)(c), 130(8)
S. 372BA(1)(c)(ii) amended 6/2006, ss. 30(1)(c)(ii)(II), (2)(b), 130(8)
S. 372BA(1)(c)(iii) inserted 6/2006, ss. 30(1)(c)(ii)(III), (2)(b), 130(8)
S. 372BA(2A) inserted 3/2003, s.27(1)(c) 2(b)
S. 372BA(4) amended 5/2002, ss. 24(1), sch. 2, pt. 1, par. 2(c)(i)(III), 141(8)
S. 372BB(1)(ba) inserted 5/2002, ss. 24(1), sch. 2, pt. 1, par. 2(b)(i)(II), 141(8)
S. 372C qualifying period designated under S.I. No. 590 of 2004, art. 5(1)
  S.I. No. 591 of 2004, art. 4(1)
  S.I. No. 593 of 2004, art. 4(1)
  S.I. No. 595 of 2004, art. 4(1)
  S.I. No. 597 of 2004, art. 5(1)
  - S.I. No. 630 of 2004, art. 4(1)
  S.I. No. 632 of 2004, art. 4(1)
  S.I. No. 634 of 2004, art. 5(1)
  S.I. No. 636 of 2004, art. 4(1)
S. 372C(1) amended 3/2000, s.44(1)(c)(i), (2)
S. 372C(2) amended 6/2006, s. 30(1)(d), (2)(a)
S. 372C(2)(d) amended 3/2000, s.44(1)(c)(ii), (2)
S. 372C(3) amended 6/2006, s. 30(1)(d), (2)(a)
S. 372D qualifying period designated under S.I. No. 568 of 2004, art. 4(1)
  S.I. No. 589 of 2004, art. 4(1)
  –€? S.I. No. 641 of 2004, art. 5
S. 372D qualifying area designated under S.I. No. 637 of 2004, art. 3
  –S.I. No. 641 of 2004, art. 3
S. 372D definition of qualifying premises restricted S.I. No. 637 of 2004, art. 4
  –€? S.I. No. 641 of 2004, art. 4
S. 372D(1) amended 3/2000, s.44(1)(i), (2)
  7/2001, ss. 60(d)(i), 243(9)
S. 372D(2)(a) amended 6/2006, s. 30(1)(e), (2)(a)
  3/2003, s. 27(1)(d)(i), 2(a)
  3/2000, s. 44(1)(d)(ii), (2)
  27/1998, ss. 2(1), 19(b)(i)
S. 372D(3A) inserted 7/2001, ss. 60(d)(ii), 243(9)
S. 372D(3A)(a) amended 5/2002, s.138, sch. 6, pars. 3(f), 6(c)(ii)
S. 372D(3A)(a)(ii) substituted 3/2003, s.27(1)(d)(ii)(I) 2(c)
S. 372D(3A)(b) substituted 3/2003, s.27(1)(d)(ii)(II) 2(c)
S. 372D(4)(b)(i) amended 3/2000, s.44(1)(d)(iii)(I), (2)
S. 372D(4)(b)(ii), substituted 3/2000, s.44(1)(d)(iii)(II), (2)
S. 372D(6)(a) amended 27/1998, ss. 2(1), 19(b)(ii)
S. 372D(6A) inserted 27/1998, ss. 2(1), 19(b)(iii)
Ss. 372D(6), 372D(6A) deleted 3/2000, s.44(1)(d)(iv), (2)
Ss. 372E-372J repealed 5/2002, ss. 24(3)(f), 141(8)
S. 372E(1), definition of “qualifying premises” substituted 27/1998, ss. 2(4), 18(b)
S. 372F(1)(2) amended 7/2001, ss. 60(e), 243(9)
S. 372G(1)(a)(b) amended 3/2000, s.44(1)(e), (2)
Ss. 372G(1)(a)(i), 372G(b)(i) amended 7/2001, ss. 60(f), 243(9)
S. 372H(1) amended 3/2000, s.44(1)(f), (2)
S. 372H(1)(a) amended 7/2001, ss. 60(g), 243(9)
S. 372I amended 7/2001, ss. 60(h), 243(9)
S. 372I(2)(aa) inserted 3/2000, s.44(1)(g), (2)
S. 372I(2A) inserted 7/2001, ss. 77, 243(9), sch. 2, par. 20
S. 372J(5A) inserted 7/2001, ss. 60(i), 243(9)
S. 372K, substituted 3/2000, s.44(1)(h), (2)
S. 372K(1)(aa), par. inserted 7/2001, ss. 60(j), 243(9)
S. 372K(1)(aa) amended 5/2002, s.26(1)(a)(2)
S. 372K(1)(c) substituted 3/2003, s.27(1)(e)(i) 2(d)
S. 372K(2) amended 3/2003, s.27(1)(e)(ii) 2(c)
Pt. 10 ch. 8 (ss. 372L-372T) inserted 3/1998, ss. 77(a), 138(8)
S. 372L amended 6/2006, s. 31(1)(a)(i), (2)
  8/2004, s. 26(1)(e)(i)-(ii), (2)
  5/2002, s. 23(1)(d), (2)(a), 24(1), 141(8), sch. 2, pt. 1, par. 2(d)
  3/2000, s. 45(1)(a), (2)
  2/1999, ss. 47(1)(a), 217(9)
  15/1998, s. 4
S. 372L(2) inserted 8/2004, s. 26(1)(e)(iii)(2)
S. 372L(3) inserted 6/2006, s. 31(1)(a)(ii), (2)
S. 372M(1) amended 2/1999, ss. 47(1)(b), 217(9)
S. 372M(2) amended 6/2006, s. 31(1)(b), (2)
S. 372M(2)(d) amended 3/2000, s.45(1)(b), (2)
S. 372M(3) amended 6/2006, s. 31(1)(b), (2)
S. 372M(3)(b) amended 7/2001, ss. 59(1)(b)(i), 243(9)
S. 372N(2)(a) amended 6/2006, s. 31(1)(c), (2)
  3/2000, s. 45(1)(c)(i), (2)
  27/1998, ss. 2(1), 19(c)(i)
S. 372N(4)(b)(i) amended 3/2000, s.45(1)(c)(ii)(I), (2)
S. 372N(4)(b)(ii), substituted 3/2000, s.45(1)(c)(ii)(II), (2)
Ss. 372N(6A), 372N(6B) inserted 27/1998, ss. 2(1), 19(c)(ii)
Ss. 372N(6), 372N(6A), 372N(6B) deleted 3/2000, s.45(1)(c)(iii), (2)
S. 372O repealed 5/2002, ss. 24(3)(g), 141(8)
S. 372O(3) amended 27/1998, ss. 2(1), 19(d)(i)
S. 372O(6) inserted 27/1998, ss. 2(1), 19(d)(ii)
S. 372P repealed 5/2002, ss. 24(3)(g), 141(8)
S. 372P(1)(c) amended 7/2001, s. 59(1)(b)(ii), (2)(b)
S. 372Q repealed 5/2002, ss. 24(3)(g), 141(8)
S. 372Q(1) amended 2/1999, ss. 47(1)(d), 217(9)
S. 372Q(1)(b) amended 7/2001, s. 59(1)(b)(iii), (2)(b)
S. 372R repealed 5/2002, ss. 24(3)(g), 141(8)
S. 372R(1) amended 2/1999, ss. 47(1)(d), 217(9)
S. 372R(1)(b) amended 7/2001, s. 59(1)(b)(iv), (2)(b)
S. 372RA inserted 2/1999, ss. 47(1)(f), 217(9)
S. 372RA repealed 5/2002, ss. 24(3)(g), 141(8)
S. 372RA(2)(aa) inserted 3/2000, s.45(1)(d), (2)
S. 372RA(2A) inserted 7/2001, ss. 77, 243(9), sch. 2, par. 20
S. 372S repealed 5/2002, ss. 24(3)(g), 141(8)
S. 372S(1) amended 2/1999, ss. 47(1)(g)(i), 217(9)
S. 372S(4)(a) amended 2/1999, ss. 47(1)(g)(ii), 217(9)
S. 372S(4)(b) amended 2/1999, ss. 47(1)(g)(iii), 217(9)
S. 372S(5), substituted 2/1999, ss. 47(1)(g)(iv), 217(9)
S. 372S(6) amended 2/1999, ss. 47(1)(g)(v) , 217(9)
S. 372S(7)(a) amended 2/1999, ss. 47(1)(g)(vi) , 217(9)
S. 372S(7)(b) amended 2/1999, ss. 47(1)(g)(vii) , 217(9)
S. 372S(8)(c), par. inserted 2/1999, ss. 47(1)(g)(viii), 217(9)
S. 372S(11) amended 2/1999, ss. 47(1)(g)(ix), 217(9)
S. 372T substituted 3/2000, s.45(1)(e), (2)
S. 372T(1)(aa) inserted 7/2001, ss. 59(1)(b)(v), 243(9)
S. 372T(1)(aa) amended 5/2002, s.26(1)(b)(2)
S. 372T(1)(ab), par. inserted 3/2003, ss. 28, 171(9)
S. 372U inserted 2/1999, ss. 70(1), 217(9)
S. 372U amended 6/2006, s. 32(1)(a)(i)(I) &(II), (2)
S. 372U(1), defs. amended 5/2002, ss. 23(1)(e)(i)(2)(b), 24(1), sch. 2, pt. 1, par. 2(e)(i)(ii), 141(8)
  3/2003, ss. 26(b), 171(9)
  8/2004, s.26(1)(f)(i)(2)
S. 372U(1A), inserted 8/2004, s.26(1)(f)(ii)(2)
S. 372U(3) inserted 6/2006, s. 32(1)(a)(ii), (2)
S. 372V inserted 2/1999, ss. 70(1), 217(9)
S. 372V amended 7/2001, ss. 58, 243(9)
S. 372V(1)(a) amended 6/2006, s. 32(1)(b), (2)
S. 372V(2A), inserted 5/2002, s.23(1)(e)(ii)(2)(b)
S. 372W inserted 2/1999, ss. 70(1), 217(9)
S. 372W amended 7/2001, ss. 58, 243(9)
S. 372W(2)(a) amended 6/2006, s. 32(1)(c), (2)
S. 372W(2)(c)(i) amended 8/2004, s. 26(1)(g), (2)
  5/2002, ss. 24(1), 141(8) sch. 2, Pt 1 par. 2(f)
S. 372W(3A), inserted 5/2002, s.23(1)(e)(iii)(2)(b)
S. 372X inserted 2/1999, ss. 70(1), 217(9)
S. 372X repealed 5/2002, ss. 24(3)(h), 141(8)
S. 372Y inserted 2/1999, ss. 70(1), 217(9)
S. 372Y repealed 5/2002, ss. 24(3)(h), 141(8)
S. 372Y(2)(aa), par. inserted 3/2000, ss. 46(a), 166(9)
S. 372Y(2A), inserted 7/2001, ss. 77, 243(9), sch. 2, par. 21
S. 372Z inserted 2/1999, ss. 70(1), 217(9)
S. 372Z repealed 5/2002, ss. 24(3)(h), 141(8)
S. 372Z(10) amended 3/2000, ss. 46(b), 166(9)
S. 373(2) amended 7/2001, ss. 61(1)(a), 243(9)
S. 373(2)(a)-(l) amended 7/2001, s.240, sch. 5
S. 373(2)(i) amended 3/1998, ss. 29(a)(i), 138(8)
S. 373(2)(j) amended 2/1999, ss. 53(a)(i), 217(9)
S. 373(2)(j), par. inserted 3/1998, ss. 29(a)(ii), 138(8)
S. 373(2)(k), par. inserted 2/1999, ss. 53(a)(ii), 217(9)
S. 373(2)(k) amended 3/2000, ss. 35(a)(i), 166(9)
S. 373(2)(l), par. inserted 3/2000, ss. 35(a)(ii), 166(9)
S. 373(2)(m)(ii) amended 5/2002, ss. 28(1)(a)(i), 141(8)
S. 373(2)(n), par. inserted 5/2002, ss. 28(1)(a)(ii), 141(8)
S. 373(2)(n)(ii) amended 6/2006, ss. 21(a), 130(8)
S. 373(2)(o) par. inserted 6/2006, ss. 21(b), 130(8)
S. 373(2)(o)(ii) amended 11/2007, ss. 21(a), 130(9)
S. 373(2)(p) par. inserted 11/2007, ss. 21(b), 130(9)
S. 374(1) amended 5/2002, s.28(1)(b)(2)(a)
S. 376, substituted 5/2002, s.28(1)(c)(2)(b)
S. 376(1), definition substituted 3/1998, ss. 29(b), 138(8)
S. 376(1) amended 7/2001, ss. 61(1)(b)(2), 243(9)
S. 376(1)(a) -(e) amended 7/2001, s.240, Sch. 5
S. 376(1)(b) amended 2/1999, ss. 53(b)(i), 217(9)
S. 376(1)(c), par. substituted 2/1999, ss. 53(b)(ii), 217(9)
S. 376(1)(c), definition amended 3/2000, ss. 35(b)(i), 166(9)
S. 376(1)(d), par. substituted 3/2000, ss. 35(b)(ii), 166(9)
S. 376(1)(e), par. inserted 3/2000, ss. 35(b)(iii), 166(9)
S. 376(2), substituted 7/2001, ss. 61(1)(c)(2), 243(9)
S. 377AAC(3) amended 41/2013, ss. 31(1)(c)(i), 87(7)
S. 377AAC(8)(b) amended 41/2013, ss. 31(1)(c)(ii), 87(7)
S. 380(3)(a) substituted 9/2012, s. 129 & sch. 4, pt. 2, par.(b)
Pt. 11A(ss. 380A-380F) inserted 2/1999, ss. 50, 217(9)
Pt. 11A(ss. 380A-380F) repealed 5/2002, ss. 24(3)(j), 141(8)
Ss. 380B(2), 380C(2), 380D(2), saving for when entitlement to deduction under. 27/2004, ss. 1(2), 25(4)(a)
Pt. 11B(ss. 380G-380J), pt. inserted 7/2001, ss. 63, 243(9)
Pt. 11B(ss. 380G-380J) repealed 5/2002, ss. 24(3)(k), 141(8)
pt. 11C(ss. 380K-380P) inserted 3/2008, ss.31, 144(8)
S. 380K(1) amended 25/2008, s. 37(1)(b), (2)
S. 380K(2) amended 26/2020, ss. 14(1)(a)(i), 76(8)
S. 380K(2), table substituted 26/2020, ss. 14(1)(a)(ii), 76(8)
S. 380K(3) amended 26/2020, ss. 14(1)(a)(iii), 76(8)
S. 380K(4) amended 26/2020, ss. 14(1)(a)(iv), 76(8)
S. 380L(3)(a) amended 43/2024, ss. 33(1)(a)(i)(I), 118(8)
  45/2019, ss. 19(1)(a)(i), 76(8)
S. 380L(3)(b) amended 43/2024, ss. 33(1)(a)(i)(II), 118(8)
  45/2019, ss. 19(1)(a)(ii), 76(8)
S. 380L(3)(c) amended 43/2024, ss. 33(1)(a)(i)(III), 118(8)
  26/2020, ss. 14(1)(b), 76(8)
  45/2019, ss. 19(1)(a)(iii), 76(8)
S. 380L(4)(a) amended 43/2024, ss. 33(1)(a)(ii)(I), 118(8)
  45/2019, ss. 19(1)(a)(i), 76(8)
S. 380L(4)(b) amended 43/2024, ss. 33(1)(a)(ii)(II), 118(8)
  45/2019, ss. 19(1)(a)(ii), 76(8)
S. 380L(4)(c) amended 43/2024, ss. 33(1)(a)(ii)(III), 118(8)
  26/2020, ss. 14(1)(b), 76(8)
  45/2019, ss. 19(1)(a)(iii), 76(8)
S. 380L(5)(a)(I) amended 43/2024, ss. 33(1)(a)(iii)(I), 118(8)
  45/2019, ss. 19(1)(a)(i), 76(8)
S. 380L(5)(a)(II) amended 43/2024, ss. 33(1)(a)(iii)(II), 118(8)
  45/2019, ss. 19(1)(a)(ii), 76(8)
S. 380L(5)(a)(III) amended 43/2024, ss. 33(1)(a)(iii)(III), 118(8)
  26/2020, ss. 14(1)(b), 76(8)
  45/2019, ss. 19(1)(a)(iii), 76(8)
S. 380L(6)(a) amended 43/2024, ss. 33(1)(a)(iv)(I), 118(8)
  45/2019, ss. 19(1)(a)(i), 76(8)
S. 380L(6)(b) amended 43/2024, ss. 33(1)(a)(iv)(II), 118(8)
  45/2019, ss. 19(1)(a)(ii), 76(8)
S. 380L(6)(c) amended 43/2024, ss. 33(1)(a)(iv)(III), 118(8)
  26/2020, ss. 14(1)(b), 76(8)
  45/2019, ss. 19(1)(a)(iii), 76(8)
S. 380M(a) amended 43/2024, ss. 33(1)(b)(i), 118(8)
  45/2019, ss. 19(1)(b)(i), 76(8)
S. 380M(b) amended 43/2024, ss. 33(1)(b)(ii), 118(8)
  45/2019, ss. 19(1)(b)(ii), 76(8)
S. 380M(c) amended 43/2024, ss. 33(1)(b)(iii), 118(8)
  45/2019, ss. 19(1)(b)(iii), 76(8)
S. 380P(3)(a) substituted 9/2012, s. 129 & sch. 4, pt. 2, par.(c)
Pt. 11D(ss. 380Q-380X), inserted 25/2008, s. 21(1), (2). See also 12/2009, s. 30(1), (5)(a)
S. 380Q(1) amended 1/2014, ss. 1(22), 5(6), sch. 2 pt. 5
S. 380Q(1) amended 12/2009, ss. 30(1)(a), (5)(a)
S. 380Q(2) substituted 12/2009, s. 30(1)(b), (5)(a)
S. 380S(2) amended 12/2009, s. 30(1)(c), (5)(a)
S. 380V(2) amended 12/2009, ss. 30(1)(d)(i), 30(1)(d)(ii), (5)(a)
S. 380W(1) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 43
  12/2009, s. 30(1)(e)(i), (5)(a)
S. 380W(3) amended 12/2009, s. 30(1)(e)(ii), (5)(a)
S. 381(1) amended 37/2014, ss. 11(1)(a), 101(8)
  8/2013, ss. 18(1)(c), (2)(b), 108(8)
S. 381(2A) inserted 11/2007, s. 26(1)(a), (2)
S. 381(3)(b)(i), (iv) amended 18/2011, ss. 1(2), 5(8) & sch. 1
S. 381(3)(b)(i), (iii) substituted 18/2011, ss. 1(2), 5(8) & sch. 1
S. 381(6), (7) substituted 59/2015, s. 36(4)(a)
S. 381A inserted 8/2013, ss. 18(1)(d), (2)(b), 108(8)
S. 381B inserted 37/2014, ss. 11(1)(b), 101(8)
S. 381C inserted 37/2014, ss. 11(1)(c), 101(8)
S. 384(2A) inserted 9/2012, ss. 16(2), (4)(a), 141(8)
S. 384(3) amended 5/2010, ss. 15(a), 165(8)
S. 384(4) inserted 5/2010, ss. 15(b), 165(8)
S. 389(1), (2) substituted 59/2015, s. 36(4)(b)
S. 394 amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 44
S. 395A inserted 8/2020, s. 10(b)
S. 395B inserted 8/2020, s. 10(b)
S. 395B(6)(a)(ii) amended 45/2021, S. 75(5)(a) and sch. part. 1 para. (a)(i)
S. 395B(6)(c) amended 45/2021, S. 75(5)(a) and sch. part. 1 para. (a)(ii)
S. 395C inserted 8/2020, s. 10(b)
S. 396(1) amended 9/2012, ss. 54, 141(8) & sch. 1, par. 13
  34/2009, ss. 1(2) &(3), 240 & sch. 3, pt. 10, item 6
  5/2002, s.54(1)(b)(i)(3)
S. 396(7) amended 5/2002, s.54(1)(b)(i)(3)
S. 396A inserted 7/2001, ss. 90(1)(b)(i)(2)(4), 243(9)
S. 396A(1) amended 5/2005, s.45(1)(a)(2)(a)
S. 396A(1)(b) amended 39/2023, ss. 39(e), 102(8)
S. 396A(3) amended 9/2012, ss. 54, 141(8) & sch. 1, par. 14
S. 396A(3)(a) amended 3/2008, s.43(1)(d)(i), (2), 144(8)
S. 396A(3)(b) amended 3/2008, s. 43(1)(d)(i), (2), 144(8)
S. 396A(3)(c) par. inserted 3/2008, s. 43(1)(d)(ii), (2), 144(8)
S. 396A(5) inserted 3/2003, s.59(1)(b)(2)(a)
S. 396B inserted 5/2002, s.54(1)(b)(ii)(3)
S. 396B(1) amended 9/2012, ss. 54, 141(8) & sch. 1, par. 15(a)
  11/2007, s. 128 & sch. 4, pars. 1(g), 6(a)(i)
  6/2006, s. 127 & sch. 2, par. 1(h)(i) , 9(a)(i)
  5/2005, s. 45(1)(b), (2)(a)
  8/2004, s. 37
S. 396B(2) amended 3/2003, s.59(1)(c)(i)(2)(b)
S. 396B(2) substituted 6/2006, s. 127 & sch. 2, par. 1(h)(ii), 9(a)(i)
S. 396B(3) substituted 9/2012, ss. 54, 141(8) & sch. 1, par. 15(b)
S. 396B(3)(a) amended 6/2006, s. 127 & sch. 2, par. 1(h)(iii)(I), 9(a)(i)
S. 396B(3)(b) amended 6/2006, s. 127 & sch. 2, par. 1(h)(iii)(II), 9(a)(i)
S. 396B(5) amended & renumbered as s. 396B(5)(a) 8/2013, ss. 37(1)(a), (b), (2), 108(8)
S. 396B(5) substituted 9/2012, ss. 54, 141(8) & sch. 1, par. 15(c)
S. 396B(5)(b) inserted 8/2013, ss. 37(1)(c), (2), 108(8)
S. 396B(6) inserted 3/2003, s.59(1)(c)(ii)(2)(a)
S. 396C s. inserted 34/2009, ss. 1(2) &(3), 240 & sch. 3, pt. 10, item 7
S. 396C(3)(c) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 45
S. 396C(4)(a) amended 9/2012, s. 138 & sch. 6, pars. 1(c)(i), 4(a)(i)
S. 396C(4)(b) amended 9/2012, s. 138 & sch. 6, pars. 1(c)(ii), 4(a)(i)
S. 396C(5) amended 41/2013, ss. 33, 87(7)
S. 396D inserted 8/2020, s. 11
S. 396D(7)(b) amended 45/2021, S. 75(5)(a) and sch. part. 1 para. (b)
S. 397(3) amended 5/2005, ss. 147, 150(9), sch. 6
S. 397(4) amended 45/2019, ss. 26(1)(b), 76(8)
S. 399(2A) inserted 45/2021, ss. 18(c), 87(8)
S. 400(2) amended 41/2017, ss. 82(2) and schedule 2 para. 1(p), 82(3)(a)
S. 400(4) amended 18/2011, ss. 1(2), 5(8), (9)(a) & sch. 1
S. 400(7A) amended 44/2022, ss. 39(1), 106(8)
S. 400(7A) inserted 45/2021, ss. 31(2)(a), 87(8)
S. 400(13) substituted 59/2015, s. 36(4)(c)
S. 401(2)(i) amended 45/2021, ss. 31(2)(b)(i), 87(8)
S. 401(2)(ii) amended 45/2021, ss. 31(2)(b)(ii), 87(8)
S. 401(2)(iii) inserted 45/2021, ss. 31(2)(b)(iii), 87(8)
S. 401(6) amended 3/2003, s.17(1)(f)(2)
S. 402(1)(d) inserted 3/1998, s. 47 & sch. 2, par. 5
S. 402(1)(e) inserted 3/1998, s. 47 & sch. 2, par. 5
S. 402(2)(c) inserted 5/2010, ss. 53(a), 165(8)
S. 402(2)(d) inserted 39/2023, ss. 39(f), 102(8)
S. 402(3)(a) amended 11/2007, s. 128 & sch. 4, pars. 1(h), 6(a)(i)
S. 402(4) inserted 5/2010, ss. 53(b), 165(8)
S. 403(1)(a) amended 39/2023, ss. 39(g)(i)(I), 102(8)
S. 403(1)(d) amended 11/2007, s. 128
S. 403(1)(d) par. inserted 6/2006, ss. 68(1)(a)(i), (2)(a), 130(8)
S. 403(1)(d)(i)(II) amended 39/2023, ss. 39(g)(i)(II)(A), 102(8)
S. 403(1)(d)(i)(III) amended 39/2023, ss. 39(g)(i)(II)(B), 102(8)
S. 403(1)(d)(i)(IV) inserted 39/2023, ss. 39(g)(i)(II)(C), 102(8)
S. 403(1)(d)(ii) amended 39/2023, ss. 39(g)(i)(III)(E), 102(8)
  11/2007, s. 128 & sch. 4, pars. 1(i), 6(a)(i)
S. 403(1)(d)(ii)(IIA) inserted 39/2023, ss. 39(g)(i)(III)(A), 102(8)
S. 403(1)(d)(ii)(IIA)(B) substituted 43/2024, ss. 44(c)(i), 118(8)
S. 403(1)(d)(ii)(IV) substituted 39/2023, ss. 39(g)(i)(III)(B), 102(8)
S. 403(1)(d)(ii)(IVA), (IVB) inserted 39/2023, ss. 39(g)(i)(III)(C), 102(8)
S. 403(1)(d)(ii)(V) amended 39/2023, ss. 39(g)(i)(III)(D), 102(8)
S. 403(1)(e) inserted 39/2023, ss. 39(g)(i)(IV), 102(8)
S. 403(2A) inserted 39/2023, ss. 39(g)(ii), 102(8)
S. 403(4)(a) substituted 39/2023, ss. 39(g)(iii)(I), 102(8)
S. 403(4)(a)(ii) amended 5/2005, s.45(1)(c)(2)(c)
S. 403(4)(b) amended 39/2023, ss. 39(g)(iii)(II), 102(8)
S. 403(4)(c) inserted 39/2023, ss. 39(g)(iii)(III), 102(8)
S. 403(5) substituted 39/2023, ss. 39(g)(iv), 102(8)
S. 403(5)(a) substituted 43/2024, ss. 44(c)(ii), 118(8)
S. 403(5A)-(10) deleted 43/2024, ss. 44(c)(iii), 118(8)
S. 403(5A), inserted 3/1998, ss. 23(b), 138(8)
S. 403(5A) amended 7/2001, s.52(2)(3)
S. 403(7) amended 6/2006, ss. 68(1)(a)(ii), (2)(b), 130(8)
S. 403(8A) inserted 9/2012, ss. 54, 141(8) & sch. 1, par. 16
S. 403(9)(a)(i), (ii) amended 2/1999, s.52(1)(a)(2)
S. 403(9)(b), substituted 3/1998, ss. 31, 138(8)
S. 403(9)(b)(ii), substituted 2/1999, s.52(1)(b)(2)
S. 403(9)(c) amended 59/2015, s. 36(4)(d)
S. 403(11) inserted 39/2023, ss. 39(g)(v), 102(8)
S. 404(1)(a) amended 43/2024, ss. 44(d)(i)(I), 118(8)
  3/1998, s.47, sch. 2, par. 6
S. 404(1)(b)(ii) amended 3/1998, s.47, sch. 2, par. 6
S. 404(1)(b)(iii) amended 6/2006, ss. 68(1)(b)(i)(I), (2)(a), 130(8)
  7/2001, s.240, sch. 5
S. 404(1)(b)(iv) amended 43/2024, ss. 44(d)(i)(II)(A), 118(8)
  11/2007, s. 128 & sch. 4, pars. 1(j), 6(a)(i)
  6/2006, ss. 68(1)(b)(i)(II), (2)(a), 130(8)
S. 404(1)(b)(v) amended 43/2024, ss. 44(d)(i)(II)(B), 118(8)
S. 404(1)(b)(v) inserted 6/2006, ss. 68(1)(b)(i)(III), (2)(a), 130(8)
S. 404(1)(b)(vi) inserted 43/2024, ss. 44(d)(i)(II)(C), 118(8)
S. 404(2) amended 6/2006, ss. 68(1)(b)(ii), (2)(a), 130(8)
S. 404(2)(a) amended 43/2024, ss. 44(d)(ii)(I), 118(8)
S. 404(2)(c) inserted 43/2024, ss. 44(d)(ii)(II), 118(8)
S. 404(2A) deleted 43/2024, ss. 44(d)(iii), 118(8)
S. 404(2A) inserted 6/2006, ss. 68(1)(b)(iii), (2)(a), 130(8)
S. 404(2B) inserted 43/2024, ss. 44(d)(iv), 118(8)
S. 404(4)(a) amended 6/2006, ss. 68(1)(b)(iv), (2)(a), 130(8)
S. 404(4)(b) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 46
S. 404(4)(c)(ii) amended 5/2005, ss. 147, 150(9), sch. 6
S. 404(4A) inserted 6/2006, ss. 68(1)(b)(v), (2)(a), 130(8)
S. 404(6) substituted 6/2006, ss. 68(1)(b)(vi), (2)(a), 130(8)
S. 404(6)(b) amended 3/2003, ss. 39, 171(9)
S. 404(6)(c)(ii) amended 7/2001, s.240, sch. 5
S. 404(7) inserted 43/2024, ss. 44(d)(v), 118(8)
S. 405(1) amended 7/2001, ss. 62(1)(a)(i)(I), 243(9)
S. 405(1)(a), par. substituted 7/2001, ss. 62(1)(a)(i)(II), 243(9)
  3/2000, ss. 40(e), 166(9)
S. 405(3), inserted 7/2001, ss. 62(1)(a)(ii), 243(9)
S. 405(3) amended 6/2006, s. 127 & sch. 2, par. 1(i), 9(a)(iii)
S. 406, substituted 7/2001, ss. 62(1)(b), 243(9)
  3/2000, ss. 40(f), 166(9)
S. 406B inserted 8/2013, ss. 48(1), (2), 108(9)
S. 407(1) amended 6/2006, ss. 58, 130(8)
  3/2003, ss. 40, 171(9)
  7/2001, ss. 82(1)(b)(2), 243(9)
S. 408(3) substituted 59/2015, s. 36(4)(e)
S. 409A inserted 3/1998, ss. 30, 138(8)
S. 409A(1), definition amended 2/1999, ss. 49(a), 217(9)
S. 409A(2), (3) amended 7/2001, ss. 62(1)(c), 243(9)
S. 409A(2)(b)(i) substituted 18/2011, ss. 1(2), 5(8) & sch. 1
S. 409A(5)(b) amended 27/1998, ss. 2(5), 20(1)(c)
S. 409B inserted 3/1998, ss. 30, 138(8)
S. 409C inserted 5/2002, ss. 14, 141(8)
S. 409C(3)(b) amended 3/2003, s.163, sch. 6, pars. 1(a), 3(a)(i)
S. 409C(4A) inserted 5/2010, ss. 21, 165(8)
S. 409D inserted 3/2003, ss. 12(1)(2), 171(9)
S. 409E inserted 3/2003, ss. 13(1), 171(9)
S. 409F inserted 6/2011, ss. 23(1), (2), 84(8)
S. 409F substituted 9/2012, ss. 17, 141(8)
S. 409F(2)(a) amended 8/2013, ss. 30(1)(b), (2), 108(9)
S. 409G inserted 6/2011, ss. 23(1), (2), 84(8)
S. 409G substituted 9/2012, ss. 17, 141(8)
S. 409H inserted 6/2011, ss. 23(1), (2), 84(8)
S. 410(1)(a) amended 23/2020, ss. 2(1)(f), 53(1)
  8/2019, ss. 2(1)(f), 48(1)
  11/2007, ss. 35(2) & sch. 2, pars. 1(k), (2), ss. 35(3), 130(9)
  8/2004, s. 89, sch. 3, 1(j)
  5/2002, ss. 37(a)(i)(I)-(II), 141(8)
  2/1999, s. 78(1)(a)(i), (2)
S. 410(1)(b), par. substituted 2/1999, s.78(1)(a)(ii)(2)
S. 410(1)(b)(i) amended 5/2002, ss. 37(a)(ii)(I), 141(8)
S. 410(1)(b)(ii) amended 5/2002, ss. 37(a)(i)(II), 141(8)
S. 410(3)(a) amended 2/1999, s.78(1)(a)(iii), (2)
  5/2002, ss. 37(a)(iii), 141(8)
S. 410(4) amended 5/2005, s.52(1)(a)(2)
S. 410(4)(a)(i) amended 2/1999, s.78(1)(a)(iv)(2)
  5/2002, ss. 37(a)(iv), 141(8)
S. 410(5), substituted  5/2005, s.52(1)(b)(2)
S. 411(1)(a) amended 23/2020, ss. 2(1)(f), 53(2)
  8/2019, ss. 2(1)(f), 48(2)
  9/2012, ss. 47(1)(a)(b), (2), 141(8)
  11/2007, ss. 35(2) & sch. 2, pars. 1(l), (2), ss. 35(3), 130(9)
  8/2004, s. 89, sch. 3, 1(k)
  5/2002, ss. 37(b)(i)(III), 141(8)
  3/2000, ss. 79, 166(9)
S. 411(1)(a), defs. inserted 5/2002, ss. 37(b)(i)(I)(II), 141(8)
  2/1999, s. 78(1)(b)(i), (2)
S. 411(1)(c) substituted 8/2013, ss. 38(1), (2), 108(8)
  9/2012, ss. 47(1)(c), (2), 141(8)
S. 411(1)(c) amended 5/2002, ss. 37(b)(ii), 141(8)
  2/1999, s. 78(1)(b)(ii), (2)
S. 411(1)(c)(ii)(II) amended 41/2013, ss. 34(1), (2)
S. 411(1)(d) inserted 9/2012, ss. 47(1)(c), (2), 141(8)
S. 411(2) substituted 11/2007, ss. 48(1)(a)(i), (2), 130(9)
S. 411(2) apportionment of loss or other amount provided 8/2013, ss. 38(2)(b), (c), 108(8)
S. 411(2A) inserted 11/2007, ss. 48(1)(a)(ii), (2), 130(9)
S. 414(1)(b) amended 7/2001, s. 240, sch. 5
S. 415(1)(b) amended 7/2001, s. 240, sch. 5
S. 420(1) amended 2/1999, s. 78(1)(c)(2)
S. 420(1) substituted 7/2001, ss. 65, 243(9)
S. 420(9) substituted 3/2000, ss. 54, 166(9)
S. 420A inserted 7/2001, ss. 90(1)(b)(ii)(2)(4), 243(9)
S. 420A(1) amended 5/2005, s.45(1)(d)(2)(a)
S. 420A(1)(b) amended 39/2023, ss. 39(h), 102(8)
S. 420A(3)(a) amended 9/2012, ss. 54, 141(8) & sch. 1, par. 17
S. 420A(3)(a)(i) amended 3/2008, s.43(1)(e)(i), (2), 144(8)
S. 420A(3)(a)(ii) amended 3/2008, s. 43(1)(e)(i), (2), 144(8)
S. 420A(3)(a)(iii) inserted 3/2008, s.43(1)(e)(ii), (2), 144(8)
S. 420B inserted 5/2002, s.54(1)(b)(iii)(3)
S. 420B amended 5/2005, ss. 45(1)(e), 150(8)
S. 420B(1) amended 9/2012, ss. 54, 141(8) & sch. 1, par. 18(a)
  11/2007, s. 128 & sch. 4, pars. 1(k), 6(a)(i)
  6/2006, s. 127 & sch. 2, par. 1(j)(i), 9(a)(i)
  8/2004, s.38
S. 420B(2) substituted 3/2003, s.59(1)(d)(2)(b)
S. 420B(2)(b) deleted 6/2006, s. 127 & sch. 2, par. 1(j)(ii)(I) , 9(a)(i)
S. 420B(2)(c) amended 6/2006, s. 127 & sch. 2, par. 1(j)(ii)(II), 9(a)(i)
S. 420B(3) substituted 9/2012, ss. 54, 141(8) & sch. 1, par. 18(b)
S. 420B(3)(a) amended 6/2006, s. 127 & sch. 2, par. 1(j)(iii), 9(a)(i)
S. 420B(4) substituted 9/2012, ss. 54, 141(8) & sch. 1, par. 18(c)
S. 420C s. inserted 11/2007, ss. 48(1)(b), (2), 130(9)
S. 421(2) amended 6/2006, s. 127 & sch. 2, par. 1(k), 9(a)(i)
S. 422(2) substituted 39/2023, ss. 43(1)(a), 43(2)
S. 423(2)(b) substituted 39/2023, ss. 43(1)(b)(i), 43(2)
S. 423(3)(a) substituted 39/2023, ss. 43(1)(b)(ii)(I), 43(2)
S. 423(3)(c) substituted 39/2023, ss. 43(1)(b)(ii)(II), 43(2)
S. 428(4) amended 39/2023, ss. 43(1)(c), 43(2)
S. 429(4) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 47
S. 430(1)(d) amended 3/2003, ss. 63(a)(i), 171(9)
S. 430(1)(da) amended 11/2007, ss. 35(2) & sch. 2, pars. 1(m)(i), (2), ss. 35(3), 130(9)
S. 430(1)(da) amended 8/2004, s. 89, schedule 3, 1(l)(i)
S. 430(1)(da) inserted 3/2003, ss. 63(a)(ii), 171(9)
S. 430(2A) inserted 3/2003, ss. 63(b), 171(9)
S. 430(2A) amended 11/2007, ss. 35(2) & sch. 2, pars. 1(m)(ii), (2), ss. 35(3), 130(9)
  8/2004, s. 89, schedule 3, 1(l)(ii)
S. 431 applied with modifications 1/2003, s. 27(1)
S. 432, applied with modifications 26/2000, s.1
S. 433(3)(a) amended 18/2011, ss. 1(2), 5(8), (9)(a) & sch. 1
S. 433(4) substituted 5/2010, s. 159 & sch. 4, pars. 1(c), 6(a)(i)
S. 433(5) amended 6/2011, s. 81 & sch. 3, paras. 1(c), 10(a)(i)
S. 434(1) amended 8/2004, ss. 36, 94(8)
  3/2003, s. 163, sch. 6, pars. 1(b)(i), 3(a)(ii)
  7/2001, ss. 91(1)(a)(4), 243(9)
Ss. 434(1)(a), 434(b) repealed in part 3/2000, s.69(2), (3)(a)(b), sch. 2, pt. 2, col. 1, 2
S. 434(2) amended 3/2008, ss.44(1)(a)(i), (2) 144(8)
S. 434(3A) inserted 3/2008, ss.44(1)(a)(ii), (2) 144(8)
S. 434(3A)(c) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 48
S. 434(4) amended 7/2001, ss. 91(1)(b)(i)(4), 243(9)
S. 434(4)(h) inserted 7/2001, ss. 91(1)(b)(ii)(4), 243(9)
S. 434(5) repealed in part 3/2000, s.69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 434(5) substituted 7/2001, ss. 91(1)(c)(4), 243(9)
S. 434(5)(a)(ii) substituted 5/2002, s.138, sch. 6, pars. 3(g), 6(c)(iii)
S. 434(5)(a)(ii) substituted 3/2003, s.163, sch. 6, pars. 1(b)(ii), 3(a)(ii)
S. 434(5)(b) repealed in part 3/2000, s.69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 434(5)(b)(i) substituted 6/2006, s. 127 & sch. 2, par. 1(l), 9(a)(i)
S. 434(5)(b)(i) substituted 5/2002, s.138, sch. 6, pars. 3(g), 6(c)(iii)
S. 434(5A) substituted 7/2001, ss. 91(1)(c)(4), 243(9)
S. 434(5A) amended 9/2012, ss. 54, 141(8) & sch. 1, par. 19
S. 436(3)(b) amended 18/2011, ss. 1(2), 5(8) & sch. 1
S. 436A inserted 6/2011, ss. 29(c), 84(8)
S. 436A(4) amended 59/2015, s. 36(5)
S. 438(3) amended 7/2001, s.240, sch. 5
S. 438(3)(a) amended 18/2011, ss. 1(2), 5(8), (9)(a) & sch. 1
S. 438(4)(b) substituted 3/2008, s.137 & sch. 6, par. 1(c)
S. 438(6) substituted 23/2020, ss. 2(1)(f), 54
  8/2019, ss. 2(1)(f), 49
S. 438(6) amended 3/2003, s.45(1)(a)(2)
S. 438A inserted 3/2003, s. 45(1)(b), (2)
S. 438A(1) substituted 30/2018, ss. 20(1)(a), 65(8)
S. 438A(3A) inserted 30/2018, ss. 20(1)(b), 65(8)
S. 440(1)(a) amended 7/2001, ss. 91(2)(a), (4), 243(9)
S. 440(1)(b)(i) amended 8/2013, ss. 33(1), (3), 108(8)
Ss. 440(1)(b)(i)(I), 440(1)(b)(i)(II) amended 7/2001, s. 240, sch. 5
S. 440(2A), inserted 7/2001, ss. 91(2)(b), (4), 243(9)
S. 440(2A) deleted 3/2003, s. 163, sch. 6, pars. 1(c), 3(a)(ii)
S. 440(5) repealed 3/2000, s. 69(2), (3)(a), (b), Sch. 2, Pt. 2, col. 1, 2
S. 440(7) substituted 41/2017, s. 75 and schedule 3(d)
Ss. 441(1)(b)(i)(I), 441(1)(b)(i)(II) amended 7/2001, s. 240, sch. 5
Ss. 441(4)(a)(i), 441(4)(a)(ii) amended 7/2001, ss. 91(3)(a), (4), 243(9)
S. 441(4)(b)(i) amended 8/2013, ss. 33(2)(a), (3), 108(8)
S. 441(4)(b)(iii) amended 7/2001, ss. 91(3)(a), (4), 243(9)
S. 441(6)(a) amended 3/2008, s. 44(1)(b), (2) 144(8)
S. 441(6)(b)(ii) amended 8/2013, ss. 33(2)(b), 108(8)
  7/2001, ss. 91(3)(b)(4), 243(9)
S. 442 deleted 9/2012, ss. 54, 141(8) & sch. 1, par. 20
S. 442(1) amended 2/1999, ss. 74(a)(i), 217(9)
S. 442(3) inserted 2/1999, ss. 74(a)(ii), 217(9)
S. 442(4) inserted 2/1999, ss. 74(a)(ii), 217(9)
Ss. 443-445 deleted 9/2012, ss. 54, 141(8) & sch. 1, par. 20
S. 445(2) amended 2/1999, ss. 74(b), 217(9)
S. 445(2A) inserted 3/1998, s. 47, sch. 2, par. 7
S. 445(6) substituted 3/2000, s. 83(1)(a), (2)(a)
S. 446 deleted 9/2012, ss. 54, 141(8) & sch. 1, par. 20
S. 446(2) amended 3/2000, s. 83(1)(b)(i), (2)(b)
  2/1999, ss. 74(c), 217(9)
S. 446(2A) inserted 3/1998, s. 47, sch. 2, par. 8(a)
Ss. 446(2B), 446(2C), 446(2D) inserted 3/2000, ss. 80(a), 166(9)
S. 446(5A) inserted 3/2000, s. 83(1)(b)(ii), (2)(b)
S. 446(6) substituted 3/2000, s. 83(1)(b)(iii), (2)(a)
S. 446(7)(c)(i) substituted 3/1998, s. 47, sch. 2, par. 8(b)(i)
S. 446(7)(c)(ii) amended 3/1998, s. 47, sch. 2, par. 8(b)(ii)
S. 446(7)(c)(ii)(V) substituted 3/2000, ss. 80(b), 166(9)
S. 446(8A) inserted 3/2000, ss. 80(c), 166(9)
S. 447 substituted 3/2000, s. 83(1)(c), (2)(b)
S. 447 deleted 9/2012, ss. 54, 141(8) & sch. 1, par. 20
S. 448 deleted 9/2012, ss. 54, 141(8) & sch. 1, par. 20
S. 448(1) amended 3/2000, s. 83(1)(d)(i), (2)(c)
S. 448(1), substituted 5/2005, s. 53(1)(a), (2)
S. 448(1)(a) amended 3/2003, s. 41(1)(h), (2)
S. 448(2), substituted 2/1999, ss. 71, 217(9), sch. 1, par. 1(a)
S. 448(2)(a) amended 3/1998, ss. 55, 138(8), sch. 6, par. 3(a)
S. 448(2)(b) substituted 3/1998, ss. 55, 138(8), sch. 6, par. 3(b)
S. 448(3)(b) substituted 25/2008, s. 32(1)(a), (2)
  3/2008, s. 53(1)(a), (2)(a)
  5/2005, s. 53(1)(b), (2)
S. 448(3)(4) substituted 7/2001, ss. 90(1)(c)(i)(2)(4), 243(9)
S. 448(4)(i), (ii), (iii) amended 5/2005, s.53(1)(c)(2)
S. 448(5A) inserted 2/1999, ss. 71, 217(9), sch. 1, par. 1(b)
S. 448(5A) substituted 3/2008, s.53(1)(b), (2)(b)
S. 448(5A)(b) amended 5/2005, s.53(1)(d)(2)
S. 448(5B) inserted 3/2008, s.53(1)(b)
S. 448(5B)(a) substituted 25/2008, s. 32(1)(b), (2)
S. 448(7) deleted 3/2000, s. 83(1)(d)(ii), 83(2)(d)
S. 449 deleted 9/2012, ss. 54, 141(8) & sch. 1, par. 20
S. 449(1) amended 3/1998, ss. 59, 138(8)
S. 449(2)(a), (b) amended 3/2003, s.60(1)(a)(b)(3)
S. 449(4) deleted 3/2000, ss. 83(1)(e), 83(2)(d)
S. 450 deleted 9/2012, ss. 54, 141(8), schedule 1, para. 20
S. 450(5) deleted 3/2000, ss. 83(1)(e), 83(2)(d)
S. 451 deleted 9/2012, ss. 54, 141(8) & sch. 1, par. 20
S. 452 substituted 7/2001, ss. 87, 243(9)
S. 452(1) amended 9/2012, ss. 54, 141(8), sch. 1, par. 21(a)
S. 452(1)(a) amended 25/2008, s. 33(f)(i), 102(8)
  11/2007, ss. 35(2) & sch. 2, pars. 1(n), (2), ss. 35(3), 130(9)
  8/2004, s. 89, schedule 3, 1(m)
S. 452(1)(a), (b) amended 3/1998, ss. 48, 138(8), sch. 3, par. 4(a)
S. 452(1)(b)(i) amended 25/2008, s. 33(f)(ii), 102(8)
S. 452(2)(c) amended 3/1998, ss. 48, 138(8), sch. 3, par. 4(b)
S. 452(3) deleted 9/2012, ss. 54, 141(8), sch. 1, par. 21(b)
S. 452(3A) inserted 11/2007, ss. 50(1)(a), (2), 130(9)
S. 452(4) amended 9/2012, ss. 54, 141(8), sch. 1, par. 21(c)
  11/2007, ss. 50(1)(b), (2), 130(9)
S. 452A inserted 9/2012, ss. 42, 141(8)
S. 452A(1) amended 8/2013, s. 105(a), (b) & sch. 2 pars. 1(e), 5(a)
S. 452A(3) inserted 39/2023, ss. 36(2)(m), 102(8)
S. 453 deleted 9/2012, ss. 54, 141(8) & sch. 1, par. 20
S. 454(1)(b), par. substituted 2/1999, ss. 74(d)(i), 217(9)
S. 454(2) amended 5/2002, s. 54(1)(c), (3)
  2/1999, ss. 74(d)(ii), 217(9)
Ss. 454(2), 454(3) substituted 7/2001, ss. 90(1)(c)(ii)(2)(3)(4) , 243(9)
S. 455(2) amended 7/2001, ss. 90(1)(c)(iii)(2)(3)(4), 243(9)
  2/1999, ss. 74(e)(i), 217(9)
S. 455(3) amended 2/1999, ss. 74(f) , 217(9)
S. 455(5) deleted 7/2001, ss. 90(1)(c)(iii)(2)(3)(4), 243(9)
Ss. 456(2), 456(3) substituted 7/2001, ss. 90(1)(c)(iv)(2)(3)(4), 243(9)
S. 456(2)(a) amended 2/1999, ss. 74(f), 217(9)
S. 456(5) amended 7/2001, ss. 90(1)(c)(iv)(2)(3)(4), 243(9)
S. 457 deleted 7/2001, ss. 90(1)(c)(iv)(2)(3)(4), 243(9)
S. 458 amended 45/2019, ss. 5(1)(a), 76(8)
  41/2013, ss. 7(1)(e), (2)
  7/2001, ss. 2, 11(1)(a), 45(2), 243(9), sch. 1, par. 1(e)
  2/1999, ss. 4(b), 5(b), 7(a), 26(a), 47(2)(a), 70(2)(a), 217(9)
  3/1998, ss. 14(1)(a), 16(b)(i), 17(a), 138(8)
S. 458 Table amended 39/2023, ss. 13(a), 102(8)
  39/2023, ss. 21(a), 102(8)
  44/2022, ss. 13(a), 106(8)
  8/2020, s. 7(a)
  30/2018, ss. 25(2)(e), 65(8)
  41/2017, ss. 9, 88(8)
  41/2013, ss. 31(2)(a), 31(3), 84 & schedule, par. 1(e), 5(a)
  6/2011, s. 81 & sch. 3, paras. 1(d), 10(a)(ii)
  5/2010, s. 159 & sch. 4, pars. 1(d), 6(a)(ii)
  24/2009, s. 20
  5/2002, ss. 24(1), sch. 2, pt. 1, par. 2(i), 141(8)
  7/2001, ss. 20(a)(i), 29(2), 243(9)
  3/2000, ss. 5(b)(i)(ii), 6(c), 7(b)(i)(ii), 8(b)(i)(ii), 9(b)(i)(ii), 10(b)(i)(ii), 11(b)(i)(ii), 12(b), 13(e)(i)(ii), 21(1)(f), 89(c), 166(9)
S. 458(1) amended 5/2005, s.24(1)(a)(i)(2)(b), 150(8)
S. 458(1B) inserted 5/2005, s. 24(1)(a)(ii)(2)(b)
S. 458(1B)(b) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 49
S. 459(5) inserted 5/2005, s.24(1)(b)(2)(b)
S. 459(5)(b) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 50
S. 459(6) inserted 11/2007, s. 9(1)(a), (2)(a), 130(9)
S. 459(6) amended 3/2008, s.5(e) & 144(8)
S. 461 substituted  7/2001, s.2, sch. 1, par. 1(f)
  2/1999, ss. 4(a), 217(9)
S. 461 amended 6/2011, ss. 6 & sch. 1, para 1(a)(i)-(iii), (2), 84(8)
  3/2008, s. 3 & sch. 1, par.(a), s. 144(8)
  11/2007, s. 3 & sch. 1, par.(a), s. 130(9)
  6/2006, s. 3 & sch. 1, par.(a), s. 130(8)
  5/2005, ss. 3, 150(8)(9), sch. 1, par.(a)
  5/2002, s. 3, sch. 1
  7/2001, s. 2, sch. 1, par. 2(b)
  3/1998, ss. 4, 138(8), sch. 1
S. 461(a) amended 43/2024, ss. 3(b)(i), 118(8)
  39/2023, ss. 9, 9(b)(i)
  44/2022, ss. 10(b)(i), 106(8)
  45/2021, ss. 6(b)(i), 87(8)
  18/2011, ss. 1(2), 5(8) & sch. 1
S. 461(a)(i) amended 18/2011, ss. 1(2), 5(8) & sch. 1
S. 461(a)(ii) amended 18/2011, ss. 1(2), 5(8) & sch. 1
S. 461(b) amended 43/2024, ss. 3(b)(ii), 118(8)
  39/2023, ss. 9, 9(b)(ii)
  44/2022, ss. 10(b)(ii), 106(8)
  45/2021, ss. 6(b)(ii), 87(8)
  18/2011, ss. 1(2), 5(8) & sch. 1
S. 461(c) amended 43/2024, ss. 3(b)(iii), 118(8)
  39/2023, ss. 9, 9(b)(iii)
  44/2022, ss. 10(b)(iii), 106(8)
  45/2021, ss. 6(b)(iii), 87(8)
S. 461(1) amended 3/2000, ss. 4, 166(9)
S. 461A  inserted 2/1999, ss. 4(a), 217(9)
S. 461A substituted 7/2001, s.2, sch. 1, par. 1(g)
  3/2000, ss. 5(a), 166(9)
S. 461A amended 41/2013, ss. 7(1)(f), (2)
  18/2011, ss. 1(2), 5(8) & sch. 1
  6/2011, ss. 6 & sch. 1, para 1(b), (2), 84(8)
  3/2008, s. 3 & sch.1, par.(b), s. 144(8)
  11/2007, s. 3 & sch. 1, par.(b), s. 130(9)
  6/2006, s. 3 & sch. 1, par.(b), s. 130(8)
  5/2005, ss. 3, 150(8)(9), sch. 1, par.(b)
  5/2002, s. 3, sch. 1
  7/2001, ss. 2, 242(9), sch. 1, par. 2(c)
S. 462 substituted 7/2001, s. 2, sch. 1, par. 1(h)
  2/1999, ss. 5(a), 217(9)
S. 462 amended 5/2002, s. 3, sch. 1
  3/1998, ss. 4, 138(8), sch. 1
S. 462(1) amended 3/2000, ss. 6(a), 166(9)
S. 462(2) amended    18/2011, ss. 1(2), 5(8), (9)(a) & sch. 1
  6/2011, ss. 6 & sch. 1, para 1(c), (2), 84(8)
  3/2008, s.3 & sch.1, par.(c) s. 144(8)
  11/2007, s. 3 & sch. 1, par.(c), s. 130(9)
  6/2006, s. 3 & sch. 1, par.(c), s. 130(8)
  5/2005, ss. 3, 150(8)(9), sch. 1, par.(c)
  7/2001, s.2, sch. 1, par. 2(d)
S. 462(2)(b) amended 9/2012, s. 134(1)(c), (3)(a)
S. 462(6) inserted 41/2013, ss. 7(1)(g), 87(7)
S. 462A deleted 3/2000, ss. 6(b), 166(9)
S. 462A inserted 2/1999, ss. 5(a), 217(9)
S. 462B inserted 41/2013, ss. 7(1)(h), (2)
S. 462B(3) amended 43/2024, ss. 3(c), 118(8)
  39/2023, ss. 9, 9(c)
S. 463 substituted 3/2000, ss. 7(a), 166(9)
  7/2001, s. 2, sch. 1, pars. 1(i)
S. 463 amended 7/2001, ss. 2, 243(9), sch. 1, par. 2(e)
  5/2002, s.3, sch. 1
  5/2005, ss. 3, 150(8)(9), sch. 1, par.(d)
  18/2011, ss. 1(2), 5(8) & sch. 1
S. 463(1) amended 41/2013, ss. 7(1)(i), (2)
S. 463(2), substituted 3/1998, ss. 5, 138(8)
S. 463(2) amended 6/2006, s. 3 & sch. 1, par.(d), s. 130(8)
  11/2007, s. 3 & sch. 1, par.(d), s. 130(9)
  3/2008, s. 3 & sch. 1, par.(d), s. 144(8)
  6/2011, ss. 6 & sch. 1, para 1(d)(i-v), (2), 84(8)
  18/2011, ss. 1(2), 5(8) & sch. 1
S. 464 substituted 7/2001, s. 2, sch. 1, pars. 1(j)
  3/2000, ss. 8(a), 166(9)
S. 464 amended 7/2001, ss. 2, 243(9), sch. 1, par. 2(f)
  5/2002, s.3, sch. 1
  6/2006, s. 3 & sch. 1, par.(e), s. 130(8)
  11/2007, s. 3 & sch. 1, par.(e), s. 130(9)
  3/2008, s.3 & sch.1, par.(e), s. 144(8)
  6/2011, ss. 6 & sch. 1, para 1(e), (2), 84(8)
S. 464(a) substituted 18/2011, ss. 1(2), 5(8) & sch. 1
S. 464(b) substituted  18/2011, ss. 1(2), 5(8) & sch. 1
S. 464(c) inserted 18/2011, ss. 1(2), 5(8) & sch. 1
S. 464(i) amended 18/2011, ss. 1(2), 5(8) & sch. 1
S. 465 amended 3/1998, ss. 4, 138(8), sch. 1
  7/2001, ss. 2, 243(9), sch. 1
  5/2002, s.3, sch. 1
S. 465 substituted 7/2001, s. 2, sch. 1, pars. 1(k)
  3/2000, ss. 9(a), 166(9)
S. 465(1) amended 43/2024, ss. 3(d), 118(8)
  39/2023, ss. 9, 9(d)
  5/2005, ss. 3, 150(8)(9), sch. 1, par.(e)
  6/2006, s. 3 & sch. 1, para.(f), s. 130(8)
  11/2007, s. 3 & sch. 1, par.(f), s. 130(9)
  3/2008, s.3 & sch.1, par.(f), s. 144(8)
  6/2011, ss. 6 & sch. 1, para 1(f), (2), 84(8)
S. 465(1)(a), (b) amended 2/1999, ss. 6(a), 217(9)
S. 465(2) amended 7/2001, s. 2, schedule 1, para. 2(g)
S. 465(2)(a) amended 2/1999, ss. 6(a), 217(9)
S. 466 applied 1/2003, s. 82(2)(b)
S. 466 amended 7/2001, ss. 2, 243(9), sch. 1
  5/2002, s.3, sch. 1
S. 466 substituted 7/2001, s. 2, sch. 1, pars. 1(l)
  3/2000, ss. 10(a), 166(9)
S. 466(1) amended 11/2007, s. 128, schedule 4, paras. 1(l), 6(a)(ii)
  7/2001, s.2, sch. 1, par. 2(h)
S. 466(2) amended 43/2024, ss. 3(e), 118(8)
  26/2020, ss. 5(1), (2), 76(8)
  6/2011, ss. 6, schedule 1, para 1(g), (2), 84(8)
  6/2006, s. 3 & sch. 1 & para.(g), s. 130(8)
  7/2001, s.2, sch. 1, par. 2(h)
S. 466(2)(c) amended 18/2011, ss. 1(2), 5(8) & sch. 1
S. 466(2A) inserted 18/2011, ss. 1(2), 5(8) & sch. 1
S. 466(3) amended 18/2011, ss. 1(2), 5(8) & sch. 1
S. 466A amended 41/2017, ss. 4, 88(8)
  5/2002, s. 3, sch. 1
  7/2001, ss. 2, 243(9), sch. 1
S. 466A substituted 7/2001, s. 2, sch. 1, pars. 1(m)
Pt. 15, ch. 1, s. 466A  inserted 3/2000, ss. 12(a), 166(9)
S. 466A(1) amended 18/2011, ss. 1(2), 5(8) & sch. 1
  11/2007, s. 128 & sch. 4, pars. 1(m)(i), 6(a)(ii)
S. 466A(2) amended 43/2024, ss. 3(f), 118(8)
  39/2023, ss. 9, 9(e)
  44/2022, ss. 10(c), 106(8)
  45/2019, ss. 3, 76(8)
  30/2018, ss. 5(1), 65(8)
  18/2016, ss. 5, 59(8)
  52/2015, ss. 90(8), 4(1)(a), (2)
  6/2011, ss. 6 & sch. 1, para 1(h), (2), 84(8)
  3/2008, s.3(3) & sch. 1, par.(g), s. 144(8)
S. 466A(2) amended 7/2001, s.2, sch. 1, par. 2(i)
S. 466A(3)(aa) inserted 18/2011, ss. 1(2), 5(8) & sch. 1
S. 466A(5) amended 18/2011, ss. 1(2), 5(8) & sch. 1
S. 466A(6)(a) amended 52/2015, ss. 90(8), 4(1)(b), (2)
  18/2011, ss. 1(2), 5(8) & sch. 1
  7/2001, s.2, sch. 1, par. 2(i)
S. 466A(6)(b)(i) amended 11/2007, s. 128 & sch. 4, pars. 1(m)(ii)(I), 6(a)(ii)
S. 466A(6)(b)(ii) amended 11/2007, s. 128 & sch. 4, pars. 1(m)(ii)(II), 6(a)(ii)
S. 467 amended 6/2006, ss. 5, 130(8)
  5/2002, s.5
  7/2001, ss. 7, 243(9)
  3/1998, ss. 4, 138(8), sch. 1
S. 467 substituted  2/1999, ss. 9, 217(9)
S. 467(1) substituted  18/2011, ss. 1(2), 5(8) & sch. 1
S. 467(2) substituted 18/2011, ss. 1(2), 5(8) & sch. 1
S. 467(2) amended 37/2014, ss. 12, 101(8)
S. 467(2A) inserted 3/2008, ss. 9 & 144(8)
S. 467(2A) substituted 18/2011, ss. 1(2), 5(8) & sch. 1
S. 467(3) amended 37/2014, ss. 12, 101(8)
S. 467(4) amended 3/2000, ss. 14, Sch. 1(4), 166(9)
S. 468 substituted 7/2001, s. 2, sch. 1, pars. 1(n)
  3/2000, ss. 11(a), 166(9)
S. 468 amended 3/1998, ss. 4, 138(8), sch. 1
  7/2001, ss. 2, 243(9), sch. 1
  5/2002, s.3, sch. 1
S. 468(2) amended 43/2024, ss. 3(g)(i), 118(8)
  43/2024, ss. 3(g)(ii), 118(8)
  2/1999, ss. 8, 217(9)
  7/2001, s.2, sch. 1, par. 2(j)
  5/2005, ss. 3, 150(8)(9), sch. 1, par.(f)
  6/2006, s. 3 & sch. 1, para.(h), s. 130(8)
  11/2007, s. 3 & sch. 1, par.(g), s. 130(9)
  3/2008, s.3 & sch.1, par.(h), s. 144(8)
  6/2011, ss. 6 & sch. 1, para 1(i), (2), 84(8)
  18/2011, ss. 1(2), 5(8) & sch. 1
S. 469(1) amended 2/1999, ss. 6(b), 217(9)
  7/2001, ss. 8(b)-(f), 243(9)
  11/2007, ss. 9(1)(b)(i)(I) &(II), (2)(b), 130(9)
  25/2008, ss. 8(a)(i) &(ii), 102(8)
  5/2010, ss. 6(1)(a)-(d), (2), 165(8)
S. 469(1) definitions amended 41/2013, ss. 9, 87(7)
  7/2001, ss. 8(b)-(f), 243(9)
  5/2002, ss. 9(a). 141(8)
  5/2005, ss. 147, 150(9), sch. 6
S. 469(1)(a) amended 3/2000, ss. 14, Sch. 1(5)(a)(i), 166(9)
  8/2004, s.11
S. 469(1)(b) amended 3/2000, ss. 14, Sch. 1(5)(a)(ii), 166(9)
  7/2001, ss. 8(a)(i), 243(9)
S. 469(1)(c) amended 5/2005, ss. 147, 150(9), sch. 6
S. 469(1)(c)(ii) amended 7/2001, ss. 8(a)(ii), 243(9)
S. 469(1)(d), par. inserted 7/2001, ss. 8(a)(iii), 243(9)
S. 469(1)(i) substituted 3/2003, s. 163, schedule. 6, paras. 1(d), 3(a)(iii)
S. 469(2) substituted 11/2007, ss. 9(1)(b)(ii), (2)(b), 130(9)
  25/2008, ss. 8(b), 102(8)
  5/2010, ss. 6(1)(e), (2), 165(8)
S. 469(2)(a)(b) amended 7/2001, ss. 77, 240, sch. 2, pars. 22, 61, sch. 5
S. 469(3)(a) substituted 18/2011, ss. 1(2), 5(8) & sch. 1
S. 469(4) substituted 3/2000, ss. 14, Sch. 1(5)(b), 166(9)
S. 469(4) deleted 5/2002, ss. 9(b), 141(8)
S. 469(7) inserted 11/2007, ss. 9(1)(b)(iii), (2)(b), 130(9)
S. 469(8) inserted 5/2010, ss. 6(1)(f), (2) 165(8)
S. 470 amended 18/2011, ss. 1(2), 5(8) & sch. 1
S. 470(1) amended 23/2020, ss. 2(1)(f), 34
  52/2015, ss. 90(8), 8(1), (2)
  41/2013, ss. 8(1), (2)
  8/2013, ss. 15, 108(8)
  7/2001, ss. 19(1)(a)(i)(ii)(2), 243(9)
S. 470(1) definition “relievable amount” amended 24/2009, s. 21(a) &(b)
S. 470(1)(a) amended 8/2019, ss. 2(1)(f), 31(a)
S. 470(1)(b)(i) inserted 26/2020, ss. 60(a), 76(9)
S. 470(1)(b)(ii) amended 8/2019, ss. 2(1)(f), 31(b)
S. 470(2)(b) amended  18/2011, ss. 1(2), 5(8) & sch. 1
Ss. 470(2), 470(3), 470(5) substituted 7/2001, ss. 19(1)(b)(c)(2), 243(9)
S. 470(3)(b)(ii) procedure for claims under S.I. No. 129 of 2001, regs. 1(2), 4 - 8
S. 470(7)(a)(i)(II) amended 5/2002, s.138, sch. 6, pars. 3(h), 6(c)(ii)
S. 470A inserted 7/2001, ss. 20(a)(ii), 243(9)
S. 470A(1) amended 11/2007, s. 128 & sch. 4, pars. 1(n), 6(a)(ii)
S. 470A(8)(b)(ii) procedure for claims under S.I. No. 130 of 2001, regs. 1(2), 5 - 9
S. 470A(13) inserted 5/2010, ss. 5(b), 165(8)
S. 470B s. inserted 24/2009, s. 22
S. 470B table substituted 9/2012, ss. 6(1)(f), 141(8)
S. 470B amended 18/2011, ss. 1(2), 5(8) & sch. 1
S. 470B(1) amended 34/2011, s. 5(a)
S. 470B(2) amended 34/2011, s. 5(b)
S. 470B(4) clause(II) amended 9/2012, ss. 6(1)(b), 141(8)
S. 470B(4) clause(III) amended 9/2012, ss. 6(1)(c)-(d), 141(8)
S. 470B(4) clause(IIIa) inserted 9/2012, ss. 6(1)(e), 141(8)
S. 470B(4) substituted 18/2011, ss. 1(2), 5(8) & sch. 1
  6/2011, ss. 9, 84(8)
  5/2010, ss. 20, 165(8)
S. 470B(4)(a) amended 34/2011, s. 5(c)***
S. 470B(4)(i) amended 9/2012, ss. 6(1)(a), 141(8)
S. 470B(5)(b) amended 34/2011, s. 5(d)
S. 470B(5)(c) amended 18/2011, ss. 1(2), 5(8) & sch. 1
S. 470B(6) procedure for claims under S.I. No. 343 of 2009, regs. 4-10
S. 470B(6)(b)(ii) repayments to Revenue where refunds under S.I. No. 343 of 2009, reg. 3
S. 470B(6)(b)(ii) Revenue enquiries for claims under S.I. No. 343 of 2009, reg. 8
S. 472 substituted 7/2001, s. 2, sch. 1, pars. 1(o)
S. 472 amended 5/2002, s.3, sch. 1
S. 472(1)(a) amended 18/2011, ss. 1(2), 5(8) & sch. 1
  11/2007, s. 128 & sch. 4, pars. 1(o)(i), 6(a)(ii)
  2/1999, ss. 7(b)(i), 217(9)
S. 472(1)(a)(i) amended 11/2007, s. 128 & sch. 4, pars. 1(o)(ii), 6(a)(ii)
S. 472(1)(b) amended 18/2011, ss. 1(2), 5(8) & sch. 1
S. 472(2) amended 7/2001, s.2, sch. 1, par. 2(k)
S. 472(2)(a)(ii) amended 30/2018, s. 58(1)(a)
  5/2002, s.138, sch. 6, pars. 3(i), 6(c)(i)
S. 472(4) amended 43/2024, ss. 3(h), 118(8)
  39/2023, ss. 9, 9(f)
  44/2022, ss. 10(d), 106(8)
  45/2021, ss. 6(c), 87(8)
  18/2011, ss. 1(2), 5(8) & sch. 1
  6/2011, ss. 6, 84(8) & sch. 1, para 1(j), (2)
  3/2008, ss. 3, 144(8) & sch. 1, par.(i)
  11/2007, s. 3, s. 130(9) & sch. 1, par.(h)
  6/2006, s. 3, 130(8) & sch. 1, par.(i)
  5/2005, ss. 3, 150(8)(9), sch. 1, par.(g)
  8/2004, ss. 3(1), 94(8)
  3/2003, ss. 3(1), 171(9)
  7/2001, s. 2, sch. 1, para. 2(k)
S. 472(4) substituted 2/1999, ss. 7(b)(ii), 7(b)(iii), 217(9)
S. 472(5) substituted 2/1999, ss. 7(b)(ii), 7(b)(iii), 217(9)
S. 472A inserted 3/1998, ss. 16(b)(ii), 138(8)
S. 472A cessation date prescribed S.I. No. 227 of 2013, art. 2
S. 472A(1)(a) amended 9/2012, ss. 10, 141(8)
  11/2007, s. 128 & sch. 4, pars. 1(p)(i)(I)-(III), 6(a)(ii)
  5/2002, s. 138, sch. 6, pars. 3(j), 6(c)(ii)
  2/1999, ss. 35(a), 217(9)
S. 472A(1)(a)(i) substituted 8/2013, ss. 7(2)(a), 108(8)
S. 472A(1)(b)(i)(IV) amended 11/2007, s. 128 & sch. 4, pars. 1(p)(ii), 6(a)(ii)
S. 472A(1)(b)(ii) amended 2/1999, ss. 35(b)(i), 217(9)
S. 472A(1)(b)(iii) inserted 2/1999, ss. 35(b)(ii), 217(9)
S. 472A(2)(a)(b) amended 7/2001, s. 240, sch. 5
S. 472A(3)(a)(b) amended 7/2001, s. 240, sch. 5
S. 472A(5)(b) amended 2/1999, ss. 35(c), 217(9)
S. 472A(7) inserted 8/2013, ss. 7(2)(b), 108(8)
S. 472AA inserted 41/2013, ss. 6, 87(7)
S. 472AA(1) amended 18/2016, ss. 12, 59(8)
S. 472AB inserted 52/2015, ss. 90(8), 3(1), (2)
S. 472AB(2) amended 43/2024, ss. 3(i)(i), 118(8)
  39/2023, ss. 9, 9(g)(i)
  44/2022, ss. 10(e)(i), 106(8)
  45/2021, ss. 6(d)(i), 87(8)
  26/2020, ss. 9(1), (2), 76(8)
S. 472AB(2), table, pt. 2 amended 45/2019, ss. 4(1), 76(8)
S. 472AB(2)(a) amended 30/2018, ss. 4(1)(a), 65(8)
  41/2017, ss. 5(1)(a), (2), 88(8)
  18/2016, ss. 4(1)(a), (2), 59(8)
S. 472AB(2)(b) amended 30/2018, ss. 4(1)(b), 65(8)
  41/2017, ss. 5(1)(b), (2), 88(8)
  18/2016, ss. 4(1)(b), (2), 59(8)
S. 472AB(3) amended 43/2024, ss. 3(i)(ii), 118(8)
  39/2023, ss. 9, 9(g)(ii)
  44/2022, ss. 10(e)(ii), 106(8)
  45/2021, ss. 6(d)(ii), 87(8)
S. 472B inserted 3/1998, s. 14(1)(b)(2)
S. 472B(1) amended 23/2020, ss. 2(1)(f), 35
  8/2019, ss. 2(1)(f), 32
S. 472B(2)(b) substituted 2/1999, ss. 15, 217(9)
S. 472B(4) amended 7/2001, ss. 30(a), 243(9)
S. 472B(4A) inserted 7/2001, ss. 30(b), 243(9)
S. 472BA inserted 18/2016, ss. 6(1), (2), 59(8)
S. 472BA(1) amended 23/2020, ss. 2(1)(f), 36
  8/2019, ss. 2(1)(f), 33
S. 472BB inserted 45/2019, ss. 5(1)(b), 76(8)
S. 472BB(3) amended 43/2024, ss. 4, 118(8)
  39/2023, ss. 10, 102(8)
  44/2022, ss. 11, 106(8)
  45/2021, ss. 10(a), 87(8)
S. 472BB(3) inserted 26/2020, ss. 10, 76(8)
S. 472BB(3)(a) amended 45/2021, ss. 10(b), 87(8)
S. 472C inserted 7/2001, ss. 11(1)(b)(2), 243(9)
S. 472C(1) amended 3/2008, ss. 10 & 144(8)
  6/2006, s. 6 & 130(8)
  8/2004, ss. 4, 94(8)
S. 472C(7) amended 11/2007, ss. 9(1)(c)(i), (2)(a), 130(9)
S. 472C(7A) inserted 11/2007, ss. 9(1)(c)(ii), (2)(a), 130(9)
S. 472C(9) inserted 6/2011, ss. 12, 84(8)
S. 472D inserted 9/2012, ss. 8, 141(8)
S. 472D(1) amended 44/2022, ss. 28(1)(a)(i), (ii), 106(8)
  41/2013, ss. 13(a), 87(7)
  8/2013, ss. 5(a), 108(8)
S. 472D(2) substituted 41/2013, ss. 13(b), 87(7)
S. 472D(2)(a) amended 44/2022, ss. 28(1)(b), 106(8)
S. 472D(3)(a) amended 44/2022, ss. 28(1)(c), 106(8)
  41/2013, ss. 13(c)(i), 87(7)
S. 472D(3)(b) substituted 41/2013, ss. 13(c)(ii), 87(7)
S. 472D(4) amended 44/2022, ss. 28(1)(d), 106(8)
S. 472D(4)(a) amended 41/2013, ss. 13(d), 87(7)
S. 472D(5) amended 44/2022, ss. 28(1)(e), 106(8)
S. 472D(6) substituted 41/2013, ss. 13(e), 87(7)
Ss. 472D(7) deleted 41/2013, ss. 13(f), 87(7)
S. 472D(8) amended 8/2013, ss. 5(b), 108(8)
Ss. 472D(8) deleted 41/2013, ss. 13(f), 87(7)
S. 472D(9) amended 41/2013, ss. 13(g), 87(7)
  8/2013, s. 92(1), (2) & sch. 1, pt. 2, par.(d)
S. 473(1) amended 9/2012, s. 138 & sch. 6, pars. 1(d), 4(a)(i)
  18/2011, ss. 1(2), 5(8) & sch. 1
  6/2011, ss. 14(a), 84(8)
  3/2008, s. 6 & 144(8)
  11/2007, s. 5 & 130(9)
  6/2006, s. 7 & 130(8)
  5/2005, ss. 6, 150(8)(9)
  7/2001, ss. 9, 243(9)
  3/2000, ss. 13(a)(i)(ii), 166(9)
S. 473(1A) inserted 6/2011, ss. 14(b), 84(8)
S. 473(2) substituted 3/2000, ss. 13(b), 166(9)
S. 473(3) substituted 3/2000, ss. 13(c), 166(9)
S. 473(3) amended 18/2011, ss. 1(2), 5(8) & sch. 1
S. 473(7) substituted 59/2015, s. 36(6)(a)
S. 473(10), substituted 3/2000, ss. 13(d), 166(9)
S. 473A inserted 7/2001, ss. 29(1), 243(9)
S. 473A(1) amended 23/2020, ss. 2(1)(f), 37
  37/2014, ss. 97, Sch. 3 paras. 1(c), 8
  11/2007, ss. 9(1)(d)(i), (2)(b), 130(9)
S. 473A(1)(b) amended 8/2019, ss. 2(1)(f), 34(a)
S. 473A(1)(b)(i) amended 8/2019, ss. 2(1)(f), 34(b)
S. 473A(1)(b)(ii) amended 8/2019, ss. 2(1)(f), 34(c)
S. 473A(1)(c) amended 8/2019, ss. 2(1)(f), 34(d)
S. 473A(1)(d) amended 8/2019, ss. 2(1)(f), 34(e)
S. 473A(2) amended 11/2007, ss. 9(1)(d)(ii), (2)(b), 130(9)
S. 473A(3) amended 18/2011, ss. 1(2), 5(8) & sch. 1
S. 473A(4) amended 11/2007, ss. 9(1)(d)(iii), (2)(b), 130(9)
S. 473A(4) substituted 41/2013, ss. 14(a)(i), 87(7)
S. 473A(4A) inserted 6/2011, ss. 15, 84(8)
S. 473A(4A) amended 9/2012, ss. 11, 141(8)
S. 473A(4A) substituted 8/2013, ss. 11, 108(8)
S. 473A(6)(b) amended 11/2007, ss. 9(1)(d)(iv), (2)(b), 130(9)
S. 473A(9) inserted 11/2007, ss. 9(1)(d)(v), (2)(b), 130(9)
S. 473A(10) inserted 41/2013, ss. 14(a)(ii), 87(7)
S. 473B inserted 44/2022, ss. 13(b), 106(8)
S. 473B(1)(a) amended 43/2024, ss. 5(1)(a)(i), 5(2)
S. 473B(1)(b) amended 43/2024, ss. 5(1)(a)(ii), 5(2)
S. 473B(1)(13) amended 43/2024, ss. 5(1)(b)(i), 5(2)
  43/2024, ss. 5(1)(b)(ii), 5(2)
S. 473B(6A) inserted 39/2023, ss. 11(1)(a), 102(8)
S. 473B(8) substituted 39/2023, ss. 11(1)(b), 11(2)
S. 473B(13) substituted 39/2023, ss. 11(1)(c), 102(8)
S. 473C inserted 39/2023, ss. 13(b), 102(8)
S. 473C(1) amended 43/2024, ss. 6(a)(i), (ii), 118(8)
S. 473C(2) amended 43/2024, ss. 6(b), 118(8)
S. 473C(4)(a) amended 43/2024, ss. 6(c), 118(8)
S. 473C(4A) inserted 43/2024, ss. 6(d), 118(8)
S. 473C(5) amended 43/2024, ss. 6(e), 118(8)
S. 473C(5A) inserted 43/2024, ss. 6(f), 118(8)
S. 473C(7)(a) amended 43/2024, ss. 6(g), 118(8)
S. 473C(8)(a) amended 43/2024, ss. 6(h), 118(8)
S. 473C(9)(b) amended 43/2024, ss. 6(i), 118(8)
S. 473C(11)(e)(i), (ii) substituted 43/2024, ss. 6(j), 118(8)
S. 474 repealed 7/2001, ss. 29(3), 243(9)
S. 474A inserted 2/1999, ss. 26(b), 217(9)
S. 474A repealed 7/2001, ss. 29(3), 243(9)
S. 474A(2A) inserted 3/2000, ss. 21(1)(c), 166(9)
S. 475 repealed 7/2001, ss. 29(3), 243(9)
S. 475(1) definition inserted 3/2000, ss. 21(1)(d)(i), 166(9)
S. 475(2) substituted 3/2000, ss. 21(1)(d)(ii), 166(9)
S. 475(3) substituted 3/2000, ss. 21(1)(d)(ii), 166(9)
S. 475A inserted 3/2000, ss. 21(1)(a), 166(9)
S. 475A repealed 7/2001, ss. 29(3), 243(9)
S. 476(1) amended 3/2008, s. 141, schedule 8, paras. 1(g), 7(a)(iii)
  7/2001, s. 240, schedule 5
  3/2000, ss. 21(1)(e)(i), 166(9)
S. 476(2)(a) amended 3/2008, s.141, schedule 8, paras. 1(g), 7(a)(iii)
S. 476(2) substituted 3/2000, ss. 21(1)(e)(ii), 166(9)
S. 476(3) substituted 3/2000, ss. 21(1)(e)(ii), 166(9)
S. 476(3) amended 18/2011, ss. 1(2), 5(8), schedule 1
S. 477 substituted 6/2006, s. 8, 130(8)
S. 477(1) amended 5/2002, ss. 6(a), 141(8)
S. 477(1)(a) amended 7/2001, s.240, sch. 5
S. 477(2)(b) deleted 5/2002, ss. 6(b), 141(8)
S. 477(3)(aa) inserted 18/2011, ss. 1(2), 5(8) & sch. 1
S. 477(5)(a) amended 5/2002, ss. 6(c), 141(8)
S. 477(6)(c), par. substituted 5/2002, ss. 6(d), 141(8)
S. 477(6)(7) amended 7/2001, ss. 10, 243(9)
S. 477(7), par. substituted 5/2002, ss. 6(e), 141(8)
S. 477(8) inserted 5/2010, ss. 12, 165(8)
S. 477A inserted 6/2011, ss. 13, 84(8)
S. 477A repealed 41/2013, ss. 5(a)(i), 87(7)
S. 477A(1) amended 18/2011, ss. 1(2), 5(8), (9)(a) & sch. 1
S. 477A(3)(b) substituted 18/2011, ss. 1(2), 5(8), (9)(a) & sch. 1
S. 477B inserted 41/2013, ss. 5(a)(ii), 87(7)
S. 477B(1) amended 18/2016, ss. 8(a), 59(8)
  37/2014, ss. 13(a), 101(8)
S. 477B(1A) inserted 37/2014, ss. 13(b), 101(8)
S. 477B(2) substituted 37/2014, ss. 13(c), 101(8)
S. 477B(2)(a) amended 52/2015, ss. 90(8), 9(a)
S. 477B(2)(a)(i) amended 18/2016, ss. 8(b)(i)(I), 59(8)
S. 477B(2)(a)(ii) amended 18/2016, ss. 8(b)(i)(II), 59(8)
S. 477B(2)(a)(iii) inserted 18/2016, ss. 8(b)(i)(III), 59(8)
S. 477B(2)(d) amended 18/2016, ss. 8(b)(ii), 59(8)
  52/2015, ss. 90(8), 9(b)(i), (ii)
S. 477B(3)(ca) inserted 37/2014, ss. 13(d), 101(8)
S. 477B(4)(a)(ix)-(x) inserted 37/2014, ss. 13(e)(iii), 101(8)
S. 477B(4)(a)(vii)-(viii) amended 37/2014, ss. 13(e)(i)-(ii), 101(8)
S. 477B(6)(a)(iv) amended 37/2014, ss. 13(f)(i), 101(8)
S. 477B(6)(a)(v)-(vi) inserted 37/2014, ss. 13(f)(ii), 101(8)
S. 477B(6)(b)(iii) amended 37/2014, ss. 13(f)(iii), 101(8)
S. 477B(6)(b)(vi) substituted 37/2014, ss. 13(f)(iv), 101(8)
S. 477B(6)(b)(vi)(I) amended 18/2016, ss. 8(c), 59(8)
S. 477B(8)(c) inserted 18/2016, ss. 8(d), 59(8)
S. 477B(12) substituted 37/2014, ss. 13(g), 101(8)
S. 477B(12) amended 18/2016, ss. 8(e), 59(8)
S. 477C inserted 18/2016, ss. 9(1), 59(8)
S. 477C(1) amended 43/2024, ss. 7(a), 118(8)
  39/2023, ss. 6(1)(a)(i), (ii), 6(2)
  39/2023, ss. 6(1)(a)(iii), 102(8)
  44/2022, ss. 6(a)(i), (ii), (iii), 106(8)
  45/2021, ss. 5(a), 87(8)
  45/2019, ss. 16(a), 76(8)
S. 477C(5A) amended 43/2024, ss. 7(b), 118(8)
  39/2023, ss. 6(1)(b), 102(8)
  44/2022, ss. 6(b), 106(8)
  45/2021, ss. 5(b), 87(8)
  26/2020, ss. 7, 76(8)
S. 477C(5A) inserted 8/2020, s. 8
S. 477C(8)(b) amended 43/2024, ss. 7(c), 118(8)
  39/2023, ss. 6(1)(c), 102(8)
  44/2022, ss. 6(c), 106(8)
  45/2021, ss. 5(c), 87(8)
  45/2019, ss. 16(b), 76(8)
S. 477C(12)(a)(viiia), (viiib) inserted 39/2023, ss. 6(1)(d), 6(2)
S. 477C(16)(a)(ii), (iii) amended 43/2024, ss. 7(d), 118(8)
S. 477C(16)(a)(ii) amended 39/2023, ss. 6(1)(e), 102(8)
  44/2022, ss. 6(d)(i), 106(8)
  45/2021, ss. 5(d)(i), 87(8)
  45/2019, ss. 16(c)(i), 76(8)
S. 477C(16)(a)(iii) amended 39/2023, ss. 6(1)(e), 102(8)
  44/2022, ss. 6(d)(ii), 106(8)
  45/2021, ss. 5(d)(ii), 87(8)
  45/2019, ss. 16(c)(ii), 76(8)
S. 477C(25) amended 43/2024, ss. 7(e), 118(8)
  39/2023, ss. 6(1)(f), 102(8)
  44/2022, ss. 6(e), 106(8)
  45/2021, ss. 5(e), 87(8)
  45/2019, ss. 16(d), 76(8)
S. 478(2) amended 7/2001, s.240, sch. 5
S. 478A inserted 8/2020, s. 7(b)
S. 479(1)(a) definition amended 3/1998, s.11(1)(a)(2)
S. 479(2) amended 7/2001, s.240, sch. 5
S. 479(3) amended 3/1998, s.11(b)(2)
S. 479(5) amended 30/2018, ss. 25(2)(b), 65(8)
  3/1998, s.11(c)(2)
S. 479(9) inserted 6/2011, ss. 10(a), 84(8)
S. 480(1)(b) amended 18/2011, ss. 1(2), 5(8), (9)(a) & sch. 1
S. 480(3A) inserted 3/2008, s.137 & sch. 6, par. 1(d)(ii)
S. 480A inserted 5/2002, ss. 12, 141(8)
S. 480A(1) amended 23/2020, ss. 2(1)(f), 38
S. 480A(1) substituted 41/2013, ss. 15(1)(a), (2)
S. 480A(1)(c) amended 8/2019, ss. 2(1)(f), 35
S. 480A(2) amended 9/2012, s. 138 & sch. 6, pars. 1(e), 4(a)(i)
S. 480A(2) substituted 41/2013, ss. 15(1)(a), (2)
S. 480A(3) substituted 41/2013, ss. 15(1)(a), (2)
  3/2008, s. 137 & sch. 6, par. 1(d)(i)
S. 480A(4) substituted 41/2013, ss. 15(1)(a), (2)
S. 480A(7) substituted 41/2013, ss. 15(1)(b), (2)
S. 480A(7) amended 37/2014, ss. 97, Sch. 3 paras. 1(d), 8
S. 480A(9) amended 18/2016, ss. 7(1), (2), 59(8)
S. 480B inserted 30/2018, ss. 14(1), 65(8)
S. 480B(3) amended 44/2022, ss. 12(1)(a), 106(8)
S. 480B(10A) inserted 44/2022, ss. 12(1)(b), 106(8)
S. 480B(11) amended 44/2022, ss. 12(1)(c), 106(8)
S. 480C inserted 39/2023, ss. 21(b), 102(8)
S. 480C(1) amended 43/2024, ss. 36(a), 118(8)
S. 480C(2) substituted 43/2024, ss. 36(b), 118(8)
S. 480C(4A) inserted 43/2024, ss. 36(c), 118(8)
S. 480C(5) substituted 43/2024, ss. 36(d), 118(8)
S. 481 exclusion from obligation to report certain transactions under S.I. No. 7 of 2011, schedule
S. 481 conditions prescribed under S.I. No. 357 of 2008, regs. 1(2), 18
S. 481 transfer of functions under S.I. No. 302 of 2002, arts. 1(2), 4(1) & schedule
S. 481(1) amended 43/2024, ss. 48(1)(a)(i), (ii), 48(3)
  45/2021, ss. 32(a), (b), (c), 87(8)
  45/2019, ss. 74(a), schedule, para. 1(d)(i), 74(b), schedule, para. 6
  30/2018, ss. 26(1)(a), 26(3)
  52/2015, ss. 90(8), 17(1)(a)(i)
  52/2015, ss. 17(3)(b), 17(1)(a)(ii)
  37/2014, ss. 24(1)(a), (2), 101(9)
  41/2013, s. 24(1), (2)
  8/2013, ss. 21(1)(a)-(i), (2), 108(9)
  9/2012, ss. 24(a)-(c), 141(8)
  6/2011, ss. 32(1)(a), (2), 84(8); s. 81 & sch. 3, paras. 1(e), 10(a)(i)
  25/2008, s. 28(1)(a), (2)
  3/2008, s. 32(1)(a) &(2)
  8/2004, s. 28(1)(a)(2)
  3/2003, s. 58(1)(a,)(2)(a)
  3/2000, s. 48(1)(a), (2)
  2/1999, ss. 61(a), 217(9)
  3/1998, s. 32
S. 481(1)(c) amended 39/2023, ss. 41(1), 41(3)
S. 481(1)(c)(i) amended 41/2017, ss. 82(2) and schedule 2 para. 1(q), 82(3)(a)
S. 481(1A) inserted 30/2018, ss. 26(1)(b), 26(3)
S. 481(1B) inserted 30/2018, ss. 26(1)(b), 26(3)
S. 481(1B)(b)(i) amended 26/2020, ss. 19(a), 76(8)
S. 481(1B)(b)(ii) amended 26/2020, ss. 19(b), 76(8)
S. 481(1B)(b)(iii) amended 26/2020, ss. 19(c), 76(8)
S. 481(1B)(b)(iv) amended 26/2020, ss. 19(d), 76(8)
S. 481(1C) inserted 43/2024, ss. 48(1)(b), 48(3)
S. 481(2), categories of eligible/non-eligible films for certification under S.I. No. 4 of 2015, regs. 1(2), 5-7 & schs. 2, 3
  S.I. No. 869 of 2004, regs. 1(2), 5, 6 & schs. 2, 3
S. 481(2) conditions prescribed S.I. No. 357 of 2008, regs. 1(2), 7
  S.I. No. 869 of 2004, regs. 1(2), 7
S. 481(2)(a) amended 8/2013, ss. 21(1)(j)(i), (2), 108(9)
S. 481(2)(a) substituted 30/2018, ss. 26(1)(c)(i), 26(3)
S. 481(2)(a)(b), pars. substituted 8/2004, s. 28(1)(b)(i)(2)
S. 481(2)(a)(ii) substituted 43/2024, ss. 48(1)(c)(i), 48(3)
S. 481(2)(b) amended 30/2018, ss. 26(1)(c)(ii), 26(3)
S. 481(2)(b)(iii) amended 43/2024, ss. 48(1)(c)(ii)(I), 48(3)
S. 481(2)(b)(iv) amended 43/2024, ss. 48(1)(c)(ii)(II), 48(3)
S. 481(2)(b)(v) inserted 43/2024, ss. 48(1)(c)(ii)(III), 48(3)
S. 481(2)(b)(I) deleted 5/2005, ss. 36(a), 150(8)
S. 481(2)(b)(IV) amended 45/2019, ss. 74(a), schedule, para. 1(d)(ii), 74(b), schedule, para. 6
S. 481(2)(c) amended 3/2008, s. 32(1)(b) &(2)
  8/2004, s. 28(1)(b)(ii)(2)
  7/2001, s. 240, sch. 5
S. 481(2)(c) substituted 3/2000, s. 48(1)(b), (2)
  6/2006, s. 18(1)(a), (2)
S. 481(2)(c) deleted 8/2013, ss. 21(1)(j)(ii), (2), 108(9)
S. 481(2)(c)(i) amended 7/2001, s. 240, sch. 5
S. 481(2)(c)(ii) amended 3/2003, s. 58(1)(b), (2)(b)
  7/2001, s. 240, sch. 5
S. 481(2)(c)(iii) amended 7/2001, s. 240, sch. 5
S. 481(2)(d)(e) deleted 8/2004, s. 28(1)(b)(iii), (2)
S. 481(2A) inserted 8/2004, s. 28(1)(c), (2)
S. 481(2A) amended 8/2013, ss. 21(1)(k), (2), 108(9)
S. 481(2A) procedure prescribed S.I. No. 4 of 2015, regs. 1(2), 4 & sch. 1
  S.I. No. 357 of 2008, regs. 1(2), 3, 4(1) & schedule
  S.I. No. 869 of 2004, regs. 1(2), 3, 4 & sch. 1
S. 481(2A)(a) deleted 30/2018, ss. 26(1)(d)(i), 26(3)
S. 481(2A)(b) amended 30/2018, ss. 26(1)(d)(ii), 26(3)
  37/2014, ss. 24(1)(b)(i)(I)-(III), (2), 101(9)
S. 481(2A)(b) substituted 8/2013, ss. 21(1)(l), (2), 108(9)
S. 481(2A)(b)(iv) inserted 37/2014, ss. 24(1)(b)(i)(IV), (2), 101(9)
S. 481(2A)(i) deleted 30/2018, ss. 26(1)(d)(vi), 26(3)
S. 481(2A)(c) amended 8/2013, ss. 21(1)(m), (2), 108(9)
S. 481(2A)(c) substituted 37/2014, ss. 24(1)(b)(ii), (2), 101(9)
S. 481(2A)(c) deleted 30/2018, ss. 26(1)(d)(iii), 26(3)
S. 481(2A)(d) deleted 30/2018, ss. 26(1)(d)(iii), 26(3)
S. 481(2A)(e) amended 8/2013, ss. 21(1)(m), (2), 108(9)
S. 481(2A)(e) deleted 30/2018, ss. 26(1)(d)(iii), 26(3)
S. 481(2A)(f) amended 8/2013, ss. 21(1)(m), (2), 108(9)
S. 481(2A)(f) substituted 30/2018, ss. 26(1)(d)(iv), 26(3)
S. 481(2A)(g) amended 5/2005, ss. 36(b)(i)(ii)(iii)(iv), 150(8)
S. 481(2A)(g) deleted 30/2018, ss. 26(1)(d)(v), 26(3)
S. 481(2A)(g)(i) substituted 8/2013, ss. 21(1)(n), (2), 108(9)
S. 481(2A)(g)(iii) substituted 8/2013, ss. 21(1)(o), (2), 108(9)
S. 481(2A)(g)(iv) amended 8/2013, ss. 21(1)(p), (2), 108(9)
S. 481(2A)(g)(iv)(II) eligible goods & services specified S.I. No. 357 of 2008, regs. 1(2), 16, 17
  S.I. No. 869 of 2004, regs. 1(2), 16, 17
S. 481(2A)(g)(v) amended 9/2012, ss. 24(d), 141(8)
S. 481(2A)(h) amended 8/2013, ss. 21(1)(q), (2), 108(9)
S. 481(2A)(h) deleted 30/2018, ss. 26(1)(d)(v), 26(3)
S. 481(2B) inserted 8/2004, s. 28(1)(c), (2)
S. 481(2B) amended 8/2013, ss. 21(1)(r), (2), 108(9)
S. 481(2B)(a) amended 30/2018, ss. 26(1)(e)(i), 26(3)
S. 481(2B)(b) amended 30/2018, ss. 26(1)(e)(ii), 26(3)
S. 481(2B)(c) inserted 30/2018, ss. 26(1)(e)(iii), 26(3)
S. 481(2C) amended 30/2018, ss. 26(1)(f)(i), 26(3)
  8/2013, ss. 21(1)(s), (v), (2), 108(9)
  5/2005, ss. 36(c)(i)(ii)(iii)(iv), 150(8)
  9/2012, ss. 24(g), 141(8)
S. 481(2C) inserted 8/2004, s. 28(1)(c), (2)
S. 481(2C)(a) substituted 37/2014, ss. 24(1)(c)(i), (2), 101(9)
S. 481(2C)(a) deleted 30/2018, ss. 26(1)(f)(ii), 26(3)
S. 481(2C)(b) amended 30/2018, ss. 26(1)(f)(iii)(I), 26(3)
  8/2013, ss. 21(1)(t), (2), 108(9)
  11/2007, ss. 35(2) & sch. 2, pars. 1(o), (2), ss. 35(3), 130(9)
  9/2012, ss. 24(e), 141(8)
S. 481(2C)(b)(ii) amended 30/2018, ss. 26(1)(f)(iii)(II), 26(3)
S. 481(2C)(ba) deleted 9/2012, ss. 24(f), 141(8)
S. 481(2C)(c) amended 30/2018, ss. 26(1)(f)(iv), 26(3)
  8/2013, ss. 21(1)(u)(i), (ii), (2), 108(9)
S. 481(2C)(c) records specified S.I. No. 357 of 2008, regs. 1(2), 8(1), 9
  S.I. No. 869 of 2004, regs. 1(2), 8, 9
S. 481(2C)(c)(i) amended 8/2013, ss. 21(1)(u)(iii), (2), 108(9)
S. 481(2C)(ca) inserted 30/2018, ss. 26(1)(f)(v), 26(3)
S. 481(2C)(ca) amended 45/2019, ss. 74(a), schedule, para. 1(d)(iii)(I), 74(b), schedule, para. 6
S. 481(2C)(d)(i-iii) substituted 30/2018, ss. 26(1)(f)(vi), 26(3)
S. 481(2C)(d) amended 9/2012, ss. 24(h), 141(8)
S. 481(2C)(da) inserted 30/2018, ss. 26(1)(f)(vii), 26(3)
S. 481(2C)(da) amended 45/2019, ss. 74(a), schedule, para. 1(d)(iii)(III), 74(b), schedule, para. 6
S. 481(2C)(dii) amended 45/2019, ss. 74(a), schedule, para. 1(d)(iii)(II), 74(b), schedule, para. 6
S. 481(2C)(e) inserted 9/2012, ss. 24(i), 141(8)
S. 481(2C)(e) substituted 8/2013, ss. 21(1)(w), (2), 108(9)
S. 481(2C)(e) amended 30/2018, ss. 26(1)(f)(viii), 26(3)
S. 481(2C)(f) amended 45/2019, ss. 74(a), schedule, para. 1(d)(iii)(IV), 74(b), schedule, para. 6
  30/2018, ss. 26(1)(f)(ix), 26(3)
S. 481(2C)(f) inserted 8/2013, ss. 21(1)(x), (2), 108(9)
S. 481(2C)(g) inserted 8/2013, ss. 21(1)(x), (2), 108(9)
S. 481(2C)(g)(i) amended 37/2014, ss. 24(1)(c)(ii), (2), 101(9)
S. 481(2C)(g)(ii) amended 30/2018, ss. 26(1)(f)(x), 26(3)
S. 481(2C)(h) inserted 8/2013, ss. 21(1)(x), (2), 108(9)
S. 481(2C)(h) deleted 30/2018, ss. 26(1)(f)(xi), 26(3)
S. 481(2CA) inserted 9/2012, ss. 24(j), 141(8)
S. 481(2CA) deleted 30/2018, ss. 26(1)(g), 26(3)
S. 481(2CA)(b)(i) substituted 8/2013, ss. 21(1)(y), (2), 108(9)
S. 481(2CA)(b)(ii) amended 8/2013, ss. 21(1)(z), (2), 108(9)
S. 481(2CA)(b)(iii) substituted 8/2013, ss. 21(1)(aa), (2), 108(9)
S. 481(2D) inserted 8/2004, s. 28(1)(c), (2)
S. 481(2D) substituted 8/2013, ss. 21(1)(ab), (2), 108(9)
S. 481(2D) deleted 30/2018, ss. 26(1)(g), 26(3)
S. 481(2E) inserted 8/2004, s. 28(1)(c), (2)
S. 481(2E) amended 30/2018, ss. 26(1)(h)(i), 26(3)
  5/2005, ss. 36(d)(i)(ii), 150(8)
S. 481(2E)(a) amended 30/2018, ss. 26(1)(h)(ii), 26(3)
S. 481(2E)(b) amended 30/2018, ss. 26(1)(h)(iii), 26(3)
S. 481(2E)(ba) inserted 43/2024, ss. 48(1)(d)(i), 48(3)
S. 481(2E)(c) deleted 30/2018, ss. 26(1)(h)(iv), 26(3)
S. 481(2E)(h) amended 45/2019, ss. 74(a), schedule, para. 1(d)(iv)(I), 74(b), schedule, para. 6
S. 481(2E)(i) amended 30/2018, ss. 26(1)(h)(viii), 26(3)
S. 481(2E)(l)(i) amended 30/2018, ss. 26(1)(h)(x)(II), 26(3)
S. 481(2E)(l)(ii) amended 30/2018, ss. 26(1)(h)(x)(III), 26(3)
S. 481(2E)(d) amended 8/2013, ss. 21(1)(ac)(i), (2), 108(9)
S. 481(2E)(f) amended 30/2018, ss. 26(1)(h)(v), 26(3)
  8/2013, ss. 21(1)(ac)(ii), (2), 108(9)
S. 481(2E)(g) amended 30/2018, ss. 26(1)(h)(vi), 26(3)
S. 481(2E)(h) substituted 30/2018, ss. 26(1)(h)(vii), 26(3)
S. 481(2E)(j) amended 30/2018, ss. 26(1)(h)(ix), 26(3)
S. 481(2E)(l) amended 45/2019, ss. 74(a), schedule, para. 1(d)(iv)(II), 74(b), schedule, para. 6
  30/2018, ss. 26(1)(h)(x)(I), (IV), 26(3)
  8/2013, ss. 21(1)(ac)(ii), (2), 108(9)
S. 481(2E)(la) inserted 30/2018, ss. 26(1)(h)(xi), 26(3)
S. 481(2E)(lb) inserted 43/2024, ss. 48(1)(d)(ii), 48(3)
S. 481(2E)(m) amended 30/2018, ss. 26(1)(h)(xii), 26(3)
  8/2013, ss. 21(1)(ac)(iii), (2), 108(9)
  9/2012, ss. 24(k), 141(8)
S. 481(2E)(ma) inserted 30/2018, ss. 26(1)(h)(xiii), 26(3)
S. 481(2E)(n) amended 30/2018, ss. 26(1)(h)(xiv), 26(3)
  8/2013, ss. 21(1)(ac)(iv), (2), 108(9)
S. 481(2E)(o) inserted 8/2013, ss. 21(1)(ad), (2), 108(9)
S. 481(2E)(o) substituted 30/2018, ss. 26(1)(h)(xv), 26(3)
S. 481(2F) inserted 9/2012, ss. 24(l), 141(8)
S. 481(2F) amended 8/2013, ss. 21(1)(ae), (2), 108(9)
S. 481(2F) deleted 30/2018, ss. 26(1)(i), 26(3)
S. 481(2G) inserted 30/2018, ss. 26(1)(j), 26(3)
S. 481(3) amended 5/2010, ss. 38(a), 165(8)
S. 481(3) substituted 8/2013, ss. 21(1)(af), (2), 108(9)
S. 481(3)(a) substituted 30/2018, ss. 26(1)(k)(i), 26(3)
S. 481(3)(b) amended 30/2018, ss. 26(1)(k)(ii), 26(3)
S. 481(3)(c) deleted 30/2018, ss. 26(1)(k)(iii), 26(3)
S. 481(3A) inserted 8/2013, ss. 21(1)(ag), (2), 108(9)
S. 481(3A)(b) amended 45/2021, S. 75(5)(a) and sch. part. 1 para. (c)(i), (ii)
S. 481(3A)(c)(ii) amended Finance Act 2015 No. 52/2015, ss. 90(8), 17(1)(b)
S. 481(3A)(d) amended 30/2018, ss. 26(1)(l)(i)(I), 26(3)
S. 481(3A)(d)(i) substituted 30/2018, ss. 26(1)(l)(i)(II), 26(3)
S. 481(3A)(d)(ii)(II) amended 30/2018, ss. 26(1)(l)(i)(III), 26(3)
S. 481(3A)(d)(ii)(III) amended 30/2018, ss. 26(1)(l)(i)(III), 26(3)
S. 481(3A)(d)(iii) inserted 30/2018, ss. 26(1)(l)(i)(IV), 26(3)
S. 481(3A)(e) amended 30/2018, ss. 26(1)(l)(ii), 26(3)
S. 481(3B) inserted 8/2013, ss. 21(1)(ag), (2), 108(9)
S. 481(3C) amended 44/2022, ss. 41(1), 41(2)
  30/2018, ss. 26(1)(m), 26(3)
S. 481(3C) inserted 8/2013, ss. 21(1)(ag), (2), 108(9)
S. 481(4) deleted 8/2013, ss. 21(1)(ah), (2), 108(9)
S. 481(4)(a) amended 7/2001, s. 240, sch. 5
  2/1999, ss. 61(b)(i), 217(9)
S. 481(4)(b)(i) amended 7/2001, s. 240, sch. 5
S. 481(4)(b)(ii) amended 7/2001, s. 240, sch. 5
  2/1999, ss. 61(b)(ii), 217(9)
S. 481(5) deleted 8/2013, ss. 21(1)(ah), (2), 108(9)
S. 481(6) deleted 8/2013, ss. 21(1)(ah), (2), 108(9)
S. 481(6) amended 18/2011, ss. 1(2), 5(8) & sch. 1
  5/2002, s. 138, sch. 6, pars. 3(k), 6(c)(i)
  7/2001, s. 77, sch. 2, pars. 23(a), 61
S. 481(7) amended 25/2008, s. 28(1)(b), (2)
  7/2001, ss. 77, 240, sch. 2, pars. 23(b), 61, sch. 5
S. 481(7) deleted 8/2013, ss. 21(1)(ah), (2), 108(9)
S. 481(8) deleted 8/2013, ss. 21(1)(ah), (2), 108(9)
S. 481(8) amended 6/2011, ss. 32(1)(b), (2), 84(8)
  5/2010, ss. 38(b), 165(8)
  3/2008, s. 32(1)(c) &(2)
  8/2004, s. 28(1)(d), (2)
  3/2003, s. 58(1)(c), (2)(c)
  2/1999, ss. 61(c), 217(9)
S. 481(9) amended 6/2011, ss. 32(1)(c), (2), 84(8)
  3/2008, s. 32(1)(d) &(2)
  8/2004, s. 28(1)(e), (2)
  3/2003, s. 58(1)(d), (2)(c)
  2/1999, ss. 61(d), 217(9)
S. 481(9) deleted 8/2013, ss. 21(1)(ah), (2), 108(9)
S. 481(10) deleted 8/2013, ss. 21(1)(ah), (2), 108(9)
S. 481(11) deleted 8/2013, ss. 21(1)(ah), (2), 108(9)
S. 481(11)(a) amended 8/2004, s. 28(1)(f)(2)
S. 481(12) deleted 8/2013, ss. 21(1)(ah), (2), 108(9)
S. 481(13) amended 8/2004, s. 28(1)(g)(2)
S. 481(13) deleted 8/2013, ss. 21(1)(ah), (2), 108(9)
S. 481(14) substituted 3/2003, s. 58(1)(e)(2)(a)
S. 481(14) deleted 8/2013, ss. 21(1)(ah), (2), 108(9)
S. 481(15) deleted 8/2013, ss. 21(1)(ah), (2), 108(9)
S. 481(16) amended 7/2001, s. 240, sch. 5
S. 481(16) substituted 25/2008, s. 98(1) & sch. 5, par. 2(c)
S. 481(16) deleted 8/2013, ss. 21(1)(ah), (2), 108(9)
Ss. 481(17)-481(22) deleted 8/2013, ss. 21(1)(ah), (2), 108(9)
S. 481(22) amended 5/2005, ss. 36(e), 150(8)
Ss. 481(22), 481(23) inserted 8/2004, s. 28(1)(h)(2)
S. 481(22A) inserted 6/2006, s. 18(1)(b), 130(8)
S. 481(22A) deleted 30/2018, ss. 26(1)(n), 26(3)
S. 481(24) inserted 30/2018, ss. 26(1)(o), 26(3)
S. 481(25) inserted 30/2018, ss. 26(1)(o), 26(3)
S. 481(26) inserted 30/2018, ss. 26(1)(o), 26(3)
S. 481(27) inserted 30/2018, ss. 26(1)(o), 26(3)
S. 481A inserted 45/2021, ss. 33(1), 33(2)
S. 481A(1) amended 39/2023, ss. 99(1)(a), 99(2)
  44/2022, ss. 42(1)(a)(i), (ii), 42(2)
S. 481A(13)(e) amended 44/2022, ss. 42(1)(b)(i), 42(2)
S. 481A(13)(f) amended 44/2022, ss. 42(1)(b)(ii), 42(2)
S. 481A(13)(g) inserted 44/2022, ss. 42(1)(b)(iii), 42(2)
S. 481A(13)(h) substituted 39/2023, ss. 99(1)(b), 99(2)
S. 481A(13)(h) inserted 44/2022, ss. 42(1)(b)(iii), 42(2)
S. 481A(14)(a)-(d) deleted 39/2023, ss. 99(1)(c), 99(3)
S. 481A(14)(d)(ii) amended 44/2022, ss. 42(1)(c), 42(2)
S. 481A(14A) inserted 39/2023, ss. 99(1)(d), 99(3)
S. 481A(16)(a)(i)(I) substituted 44/2022, ss. 42(1)(d), 42(2)
S. 481A(16)(e) amended 39/2023, ss. 99(1)(e), 99(3)
S. 481A(17)(i) amended 39/2023, ss. 99(1)(f)(i), 99(2)
S. 481A(17)(j) amended 39/2023, ss. 99(1)(f)(ii), 99(2)
S. 481A(17)(k) deleted 39/2023, ss. 99(1)(f)(iii), 99(2)
S. 481A(19)(a) amended 39/2023, ss. 99(1)(g), 99(2)
S. 481A(19A) inserted 39/2023, ss. 99(1)(h), 99(2)
S. 481A(21) substituted 39/2023, ss. 99(1)(i), 99(2)
S. 481A(21A) inserted 39/2023, ss. 99(1)(j), 99(3)
S. 481A(22) substituted 39/2023, ss. 99(1)(k), 99(2)
S. 481A(22A)-(22F) inserted 39/2023, ss. 99(1)(l), 99(2)
S. 481A(23), (24) deleted 39/2023, ss. 99(1)(m), 99(2)
S. 481A(25) substituted 39/2023, ss. 99(1)(n), 99(2)
S. 481A(26) substituted 39/2023, ss. 99(1)(o), 99(2)
S. 481A(27) amended 39/2023, ss. 99(1)(p), 99(2)
S. 481A(28) substituted 39/2023, ss. 99(1)(q), 99(2)
S. 481A(31) substituted 39/2023, ss. 99(1)(r), 99(2)
S. 482 transfer of functions under S.I. No. 339 of 2020, arts. 1(2), 3, schedule
  S.I. No. 356 of 2002, arts. 1(2), 4 & schedule, pt. 1
S. 482(1)(a) amended 6/2006, s. 127 & sch. 2, par. 1(m)(i), 9(a)(iii)
  7/2001, ss. 77, 240, sch. 2, pars. 24, 61, sch. 5
  3/2000, ss. 49(a), 166(9)
S. 482(1)(a)(ii), par. substituted 5/2002, s. 42(1)(a)(2)(a)
S. 482(2)(a) substituted 3/2008, s. 137 & sch. 6, par. 1(e)
S. 482(2)(b)(ii) amended 6/2006, s. 127 & sch. 2 par. 1(m)(ii)(I) &(II), 9(a)(iii)
  5/2002, s. 42(1)(b)(2)(b)
S. 482(2)(b)(iii) amended 6/2006, s. 127 & sch. 2 par. 1(m)(ii)(II), 9(a)(iii)
S. 482(2)(d) inserted 3/1998, ss. 33, 138(8)
S. 482(5)(b) amended 5/2005, ss. 28(a), 150(8)
S. 482(5)(b)(ii) substituted 3/2000, ss. 49(b), 166(9)
S. 482(5)(ba) inserted 9/2012, ss. 23, 141(8)
S. 482(5)(d)(ii) amended 9/2012, s. 129 & sch. 4 pt. 2 par(g), item no. 51
S. 482(6)(d)(II) amended 9/2012, s. 129 & sch. 4 pt. 2 par(g), item no. 52
S. 482(7)(a) substituted 5/2005, ss. 28(b), 150(8)
S. 482(7)(c) amended 7/2001, s. 240, sch. 5
S. 482(8) substituted 3/2000, ss. 49(c), 166(9)
S. 482(8) amended 5/2002, s. 42(1)(c)(2)(b)
S. 482(11) inserted 5/2002, s. 42(1)(d)(2)(c)
S. 483 amended 18/2011, ss. 1(2), 5(8) & sch. 1
S. 483(5) inserted 5/2002, s. 56(1)(2)
S. 484 inserted 26/2020, ss. 11(1)(a), 12(2)
S. 484(2)(a)(ii) amended 45/2021, s. 84(a)
  23/2021, ss. 3(1), 3(2)
S. 485 inserted 26/2020, ss. 11(1)(a), 12(2)
S. 485 table amended 37/2014, ss. 97, Sch. 3 paras. 1(b), 8
S. 485(1) amended 9/2022, ss. 4(1)(a), 4(2)
  45/2021, s. 84(b)(i)
  23/2021, ss. 4(1)(a)(ii), 4(2)(a)
  3/2000, s. 50(a)(i)-(iii)(III), (iv)-(v)
  2/1999, s. 36
S. 485(1)(d) amended 23/2021, ss. 4(1)(a)(i), 4(2)(a)
S. 485(1)(e) inserted 3/2000, s. 50(a)(iii)(III)
S. 485(1A) inserted 9/2022, ss. 4(1)(b), 4(2)
S. 485(2)(a)(i) substituted 3/2000, s. 50(b)(i)
S. 485(2)(a)(ii) amended 3/2000, s. 50(b)(ii)
S. 485(2)(a)(iii) deleted 3/2000, s. 50(b)(iii)
S. 485(2)(b)(iv) amended 23/2021, ss. 4(1)(b), 4(2)(a)
S. 485(2)(c) substituted 3/2000, s. 50(b)(iv)
S. 485(3)(b) substituted 45/2021, s. 84(b)(ii)
S. 485(3)(b) amended 23/2021, ss. 4(1)(c), 4(2)(a)
S. 485(3)(c) amended 9/2022, ss. 4(1)(c), 4(2)
S. 485(4)(a) amended 9/2022, ss. 4(1)(d)(i), 4(2)
S. 485(4)(b)(i) amended 9/2022, ss. 4(1)(d)(ii), 4(2)
Ss. 485(6), 485(7) substituted 3/2000, s. 50(c)
S. 485(7)(a)(i)(I) amended S.I. No. 104 of 2021, art. 3(a)
  23/2021, ss. 4(1)(d)(i), 4(2)(b)
S. 485(7)(a)(i)(II) amended S.I. No. 104 of 2021, art. 3(b)
  23/2021, ss. 4(1)(d)(ii), 4(2)(b)
S. 485(7)(a)(ii)(I) amended S.I. No. 104 of 2021, art. 3(c)
  23/2021, ss. 4(1)(d)(iii), 4(2)(b)
S. 485(7)(a)(ii)(II) amended S.I. No. 104 of 2021, art. 3(d)
  23/2021, ss. 4(1)(d)(iv), 4(2)(b)
S. 485(7)(b) amended 23/2021, ss. 4(1)(d)(v), 4(2)(b)
S. 485(8) amended 3/2000, s. 50(d)
S. 485(8)(b) substituted 23/2021, ss. 4(1)(e), 4(2)(b)
S. 485(8)(b)(i) amended 9/2022, ss. 4(1)(e)(i), 4(2)
S. 485(8)(b)(ii) amended 9/2022, ss. 4(1)(e)(ii), 4(2)
S. 485(8A) inserted 9/2022, ss. 4(1)(f), 4(2)
S. 485(9) amended 3/2000, s. 50(e)
S. 485(10)(b) substituted 3/2000, s. 50(f)
S. 485(11)(a)(iv) substituted 3/2000, s. 50(g)(i)
S. 485(11)(b)(iv) amended 45/2021, S. 75(5)(a) and sch. part. 1 para. (d)(i)
S. 485(11)(b)(vi) substituted 3/2000, s. 50(g)(ii)
Ss. 485(12), 485(13) inserted 3/2000, s. 50(h)
S. 485(14)(a)(ii)(VI) substituted 9/2022, ss. 4(1)(g), 4(2)
S. 485(17)(b)(ii) amended 45/2021, S. 75(5)(a) and sch. part. 1 para. (d)(ii)
S. 485(19) amended 45/2021, S. 75(5)(a) and sch. part. 1 para. (d)(iii)(I), (II)
S. 485(22)(b) amended 9/2022, ss. 4(1)(h), 4(2)
S. 485A inserted 23/2021, s. 5(a)
  3/1998, ss. 17(b), 138(8)
S. 485A(7)(b)(iv) amended 45/2021, S. 75(5)(a) and sch. part. 1 para. (e)(i)
S. 485A(13)(b)(ii) amended 45/2021, S. 75(5)(a) and sch. part. 1 para. (e)(ii)
S. 485A(14) amended 45/2021, S. 75(5)(a) and sch. part. 1 para. (e)(iii)(I), (II)
S. 485B inserted 2/1999, ss. 37, 217(9)
S. 485C inserted 6/2006, s. 17(1), (3) 130(8)
S. 485C(1) amended 45/2019, ss. 74(a), schedule, para. 1(e), 74(b), schedule, para. 6
  9/2012, ss. 16(3)(a), (4)(b), 141(8)
  18/2011, ss. 1(2), 5(8) & sch. 1
  5/2010, ss. 23(1)(a)-(b), (2), 165(8)
  11/2007, ss. 18(1)(a)(i)(I)-(V), (4), 130(9)
S. 485C(1A) inserted 9/2012, ss. 16(3)(b), (4)(b), 141(8)
S. 485C(1B) deleted 43/2024, ss. 44(e), 118(8)
S. 485C(1B) inserted 41/2013, ss. 16(b), 87(7)
S. 485C(3)(a) substituted 11/2007, ss. 18(1)(a)(ii), (4), 130(9)
S. 485C(3)(ab) inserted 11/2007, ss. 18(1)(a)(ii), (4), 130(9)
S. 485C(3)(ac) inserted 11/2007, ss. 18(1)(a)(ii), (4), 130(9)
S. 485C(4) substituted 11/2007, ss. 18(1)(a)(iii), (4), 130(9)
S. 485D inserted 6/2006, s. 17(1), (3) 130(8)
S. 485D amended 5/2010, ss. 23(1)(c)(iii), (2), 165(8)
S. 485D(a) amended 5/2010, ss. 23(1)(c)(i), (2), 165(8)
S. 485D(b) amended 5/2010, ss. 23(1)(c)(ii), (2), 165(8)
  11/2007, ss. 18(1)(b), (4), 130(9)
S. 485E s. inserted 6/2006, s. 17(1), (3) 130(8)
S. 485E amended 5/2010, ss. 23(1)(d), (2), 165(8)
  11/2007, ss. 18(1)(c), (4), 130(9)
S. 485F s. inserted 6/2006, s. 17(1), (3) 130(8)
S. 485FA s. inserted 11/2007, ss. 18(1)(d), (4), 130(9)
S. 485FA amended 18/2011, ss. 1(2), 5(8) & sch. 1
S. 485FA(a) amended 18/2011, ss. 1(2), 5(8) & sch. 1
S. 485FA(b) amended 18/2011, ss. 1(2), 5(8) & sch. 1
S. 485FA(iia) inserted 18/2011, ss. 1(2), 5(8) & sch. 1
S. 485FA(vi) amended 18/2011, ss. 1(2), 5(8) & sch. 1
S. 485FB s. inserted 11/2007, ss. 18(1)(d), (4), 130(9)
S. 485FB(1) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 53
S. 485FB(2) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 54
S. 485FB(3) date appointed in relation to statements made under S.I. No. 830 of 2007, reg. 3 to be read together with reg. 2
S. 485FB(3) amended 9/2012, s. 129 & sch. 4 pt. 2 par.(g), items no. 55, 56
S. 485FB(3) specified for the purpose of pt. 38, Chapter 6 of Taxes Consolidation Act 1997 S.I. No. 830 of 2007, reg. 2 to be read together with reg. 3
S. 485FB(5) amended 41/2013, ss. 16(c), 87(7)
  18/2011, ss. 1(2), 5(8), (9)(a) & sch. 1
S. 485FB(6)(b) amended 5/2010, ss. 23(1)(e), (2), 165(8)
S. 485G s. inserted 6/2006, s. 17(1), (3) 130(8)
S. 485G(2)(a)(i) substituted 11/2007, ss. 18(1)(e)(i), (4), 130(9)
S. 485G(2)(a)(iii) amended 11/2007, ss. 18(1)(e)(ii), (4), 130(9)
S. 485G(2)(b)(i)(I) substituted 11/2007, ss. 18(1)(e)(iii), (4), 130(9)
S. 485G(3) substituted 11/2007, ss. 18(1)(e)(iv), (4), 130(9)
S. 485G(4) inserted 3/2008, s. 23(1), (2) & 144(8)
S. 485G(4)(a) amended 41/2013, ss. 16(d), 87(7)
S. 485G(5) inserted 3/2008, s.23(1)
S. 486(2)(a) amended 2/1999, ss. 80(a), 217(9)
S. 486(4)(b)(iii)(iv) amended 2/1999, ss. 80(b), 217(9)
Ss. 486A, 486B inserted 3/1998, ss. 61, 62, 138(8)
S. 486B exclusion from obligation to report certain transactions under S.I. No. 7 of 2011, schedule
S. 486B(1) amended 9/2012, ss. 25, 141(8)
  6/2011, s. 81 & sch. 3, paras. 1(f), 10(a)(i)
  11/2007, s. 51(1), (2)
  8/2004, s.39
  5/2002, s.43(1)(2)
S. 486B(4)(b) amended 59/2015, s. 36(6)(b)
S. 486B(4)(5)(11)(i) amended 7/2001, s.240, sch. 5
S. 486B(5) amended 7/2001, s.240, sch. 5
S. 486(11)(i) amended 7/2001, s.240, sch. 5
S. 486B(11) substituted 25/2008, s. 98(1) & sch. 5, par. 2(d)
S. 486C inserted 25/2008, s. 31(1), (2)
S. 486C(1)(a) amended 43/2024, ss. 34(b)(i), 118(8)
  43/2024, ss. 51(1)(a)(i), (ii), 118(8)
  45/2021, ss. 34(a), 87(8)
  23/2020, ss. 2(1)(f), 55
  8/2019, ss. 2(1)(f), 50
  6/2011, ss. 34(1)(a)-(d), (2), 84(8)
  5/2010, ss. 45(1)(a), (2), 165(8)
S. 486C(1)(c) inserted 6/2011, ss. 34(1)(e), (2), 84(8)
S. 486C(2)(a) amended 45/2021, ss. 34(b), 87(8)
  30/2018, ss. 22, 65(8)
  52/2015, ss. 90(8), 30
  37/2014, ss. 39, 101(8)
  8/2013, ss. 34(1)(a), 108(8)
  9/2012, ss. 45, 141(8)
  6/2011, ss. 34(1)(f)(i), (2), 84(8)
  5/2010, ss. 45(1)(b)(i), (2), 165(8)
S. 486C(2)(a)(iii) amended 5/2010, ss. 45(1)(b)(ii), (2), 165(8)
S. 486C(2)(a)(iv) amended 6/2011, ss. 34(1)(f)(ii), (2), 84(8)
  5/2010, ss. 45(1)(b)(iii), (2), 165(8)
S. 486C(2)(a)(v) substituted 43/2024, ss. 34(b)(ii), 118(8)
S. 486C(2)(a)(v) inserted 5/2010, ss. 45(1)(c), (2), 165(8)
S. 486C(2)(a)(v) amended 6/2011, ss. 34(1)(f)(iii), (2), 84(8)
S. 486C(2)(a)(vi) inserted 6/2011, ss. 34(1)(g), (2), 84(8)
S. 486C(3) substituted 8/2013, ss. 34(1)(b), 108(8)
S. 486C(4)(a) amended 8/2013, ss. 34(1)(c), 108(8)
  6/2011, ss. 34(1)(h)(i)-(ii), (2), 84(8)
S. 486C(4)(b) amended 8/2013, ss. 34(1)(d), 108(8)
  6/2011, ss. 34(1)(h)(iii), (2), 84(8)
S. 486C(4)(c) amended 8/2013, ss. 34(1)(e), (2), 108(8)
S. 486C(4)(d) amended 8/2013, ss. 34(1)(f), (2), 108(8)
S. 486C(4A) inserted 8/2013, ss. 34(1)(g), (2), 108(8)
S. 486C(5) amended 8/2013, ss. 34(1)(h), (2), 108(8)
S. 486C(6) substituted 6/2011, ss. 34(1)(i), (2), 84(8)
S. 486C(6)(a) amended 43/2024, ss. 51(1)(b)(i), 118(8)
S. 486C(6)(aa) inserted 43/2024, ss. 51(1)(b)(ii), 118(8)
S. 486C(7) amended 8/2013, ss. 34(1)(i), (2), 108(8)
S. 486C(11) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 57
S. 486C(12) inserted 5/2010, ss. 45(1)(d), (2), 165(8)
S. 486C(12)(a) amended 43/2024, ss. 34(b)(iii)(I), 118(8)
S. 486C(12)(b) amended 43/2024, ss. 34(b)(iii)(II), 118(8)
S. 487 amended 41/2017, ss. 82(2) and schedule 2 para. 1(r)(ii), 82(3)(a)
  9/2012, ss. 54, 141(8) & sch. 1, par. 22
S. 487(1)(a) amended 41/2017, ss. 82(2) and schedule 2 para. 1(r)(i), 82(3)(a)
  8/2013, s. 105(a), (b) & sch. 2 pars. 1(f), 5(a)
  31/1999, ss. 162, 163, sch. 4
S. 487A inserted 43/2024, ss. 49(1), 49(3)
Pt. 16 (ss. 488-508) exclusion from obligation to report certain transactions under S.I. No. 7 of 2011, schedule
Pt. 16 (ss. 488-508) substituted 30/2018, ss. 25(1), 65(8)
S. 488 substituted 6/2011, ss. 33(1)(a), (2), 84(8)
S. 488 amended 41/2017, ss. 16(1), (3), 88(8)
S. 488(1) amended 39/2023, ss. 31(1)(a), 31(2)
  41/2017, ss. 82(2) and schedule 2 para. 1(s), 82(3)(a)
  52/2015, ss. 90(8), 18(2)(a)(i)-(iv), (3)
  37/2014, ss. 27(1)(a), (2)(b), 101(9)
  8/2013, ss. 22(1)(a), (2)(a), 108(8)
  11/2007, ss. 19(1)(a)(i) &(ii), (2), 130(9)
  6/2006, s. 127 & sch. 2 par. 1(n) , 9(a)(iii)
S. 488(1) definition amended 3/2000, s. 19(1)(a), (2)
  2/1999, ss. 16(a), 217(9)
S. 489 amended 43/2024, ss. 37(1)(a)(i), (ii), 118(8)
  23/2020, ss. 2(1)(f), 39
S. 489 substituted 6/2011, ss. 33(1)(a), (2), 84(8)
S. 489(a) amended 45/2021, ss. 26(1)(a), 87(8)
  26/2020, Sch, 6(a), s. 74, schedule, para. 1(g)
S. 489(b)(i) amended 8/2019, ss. 2(1)(f), 36(a)
S. 489(b)(ii) amended 8/2019, ss. 2(1)(f), 36(b)
S. 489(b)(iii) inserted 8/2019, ss. 2(1)(f), 36(c)
S. 489(1)(b) substituted 52/2015, ss. 90(8), 18(2)(b)(i), (3)
S. 489(2)(a) amended 37/2014, ss. 27(1)(b)(i), (2)(a), 101(9)
S. 489(2)(b) amended 37/2014, ss. 27(1)(b)(ii), (2)(a), 101(9)
S. 489(3A) inserted 52/2015, ss. 90(8), 18(2)(b)(ii), (3)
S. 489(4A) inserted 5/2002, ss. 16(a)(i), 141(8)
S. 489(4B) inserted 8/2004, ss. 18(1)(a)(i), 94(8)
S. 489(4C) inserted 11/2007, ss. 19(1)(b)(i), (2), 130(9)
S. 489(5)(f) par. inserted 3/2008, s. 137 & sch. 6, par. 1(f)
S. 489(10)(a) substituted 52/2015, ss. 90(8), 18(2)(b)(iii), (3)
S. 489(13) amended 8/2013, ss. 22(1)(b), (2)(b), 108(9)
S. 489(15) amended 11/2007, ss. 19(1)(b)(ii), (2), 130(9)
  8/2004, ss. 18(1) a)(ii)(2)(a), 94(8)
  7/2001, ss. 12(a), 243(9)
  2/1999, ss. 16(b), 217(9)
S. 490 substituted 6/2011, ss. 33(1)(a), (2), 84(8)
S. 490(1) substituted 23/2020, ss. 2(1)(f), 40(a)
  8/2019, ss. 2(1)(f), 37(a)
S. 490(1)(a) amended 7/2001, ss. 77, 240, sch. 2, pars. 25, 61, sch. 5
S. 490(1)(b) amended 18/2011, ss. 1(2), 5(8) & sch. 1
S. 490(2) amended 11/2007, ss. 19(1)(c)(i), (2), 130(9)
  7/2001, ss. 77, 240, sch. 2, pars. 25, 61, sch. 5
S. 490(3)(a) amended 11/2007, ss. 19(1)(c)(ii), (2), 130(9)
  8/2004, ss. 18(1)(b), 94(8)
  5/2002, ss. 16(b)(i), 141(8)
S. 490(3)(a)(i) amended 23/2020, ss. 2(1)(f), 40(b)
  8/2019, ss. 2(1)(f), 37(b)
S. 490(3)(b) amended 8/2013, ss. 22(1)(c), (2)(b), 108(9)
  11/2007, ss. 19(1)(c)(iii), (2), 130(9)
  8/2004, ss. 18(1)(b)(ii), 94(8)
  5/2002, ss. 16(b)(ii), 141(8)
  7/2001, ss. 12(b), 243(9)
  2/1999, ss. 16(c), 217(9)
S. 490(4)(b) amended 11/2007, s. 19(1)(c)(iii)
  8/2004, ss. 18(1)(b)(ii), 94(8)
  5/2002, ss. 16(b)(ii), 141(8)
  7/2001, ss. 12(b), 243(9)
  2/1999, ss. 16(c), 217(9)
S. 490F(2)(a) amended 18/2016, ss. 15(e), 59(8)
S. 491 substituted 6/2011, ss. 33(1)(a), 33(2), 84(8)
S. 491(2) amended 37/2014, ss. 27(1)(c)(i), 27(2)(b), 101(9)
  7/2001, s.240, schedule 5
S. 491(2) substituted 3/1998, ss. 34(a)(i)(I), 35, 138(8)
S. 491(2)(a) amended 11/2007, ss. 19(1)(d)(i)(I) &(II), (2), 130(9)
  8/2004, ss. 18(2)(b), 94(8)
S. 491(2)(a) substituted 5/2002, ss. 16(c)(i), 141(8)
S. 491(2)(b) deleted 11/2007, ss. 19(1)(d)(ii), 19(2), 130(9)
S. 491(3) substituted 3/1998, ss. 34(a)(i)(I), 35, 138(8)
S. 491(3) amended 37/2014, ss. 27(1)(c)(ii), 27(2)(b), 101(9)
  7/2001, s. 240, schedule 5
S. 491(3)(a) amended 11/2007, ss. 19(1)(d)(i)(I) &(II), (2), 130(9)
  8/2004, ss. 18(2)(b), 94(8)
S. 491(3)(a) substituted 5/2002, ss. 16(c)(ii), 141(8)
S. 491(3)(b) deleted 11/2007, ss. 19(1)(d)(ii), (2), 130(9)
S. 491(3A) inserted 5/2005, ss. 27(a)(i), 150(8)
S. 491(3A) amended 11/2007, ss. 19(1)(d)(iii)(I) &(II), (2), 130(9)
S. 491(4) amended 37/2014, ss. 27(1)(c)(iii), (2)(b), 101(9)
  3/2000, s. 19(1)(b)(2)
S. 491(5) substituted 3/1998, ss. 34(a)(i)(II), 35, 138(8)
S. 492 inserted 6/2011, ss. 33(1)(a), 33(2), 84(8)
S. 492 deleted 3/1998, ss. 34(a)(ii), 35, 138(8)
S. 492(3) amended 37/2014, ss. 27(1)(d), 27(2)(b), 101(9)
S. 492(4) amended 41/2017, ss. 16(2)(a), 16(3), 88(8)
S. 492(6)(a) amended 41/2017, ss. 16(2)(b), 16(3), 88(8)
S. 492(8) substituted 41/2017, ss. 16(2)(c), 16(3), 88(8)
S. 493 amended 39/2023, ss. 31(1)(b), 31(2)
S. 493 substituted 6/2011, ss. 33(1)(a), 33(2), 84(8)
S. 493(2)(a) amended 7/2001, s. 240, schedule 5
S. 493(5)(a) amended 7/2001, s. 240, schedule 5
S. 493(6)(b)(ii) amended 7/2001, s.240, sch. 5
S. 493(8)(a)(i) amended 11/2007, ss. 19(1)(e), (2), 130(9)
  7/2001, s. 240, sch. 5
S. 494 substituted 6/2011, ss. 33(1)(a), (2), 84(8)
S. 494(1) amended 37/2014, ss. 27(1)(e)(i), (2)(b), 101(9)
S. 494(2)(a) amended 7/2001, s.240, sch. 5
S. 494(2)(a)(ii) amended 8/2004, ss. 18(2)(c), 94(8)
S. 494(2)(a)(II) amended 7/2001, ss. 77, 243(9), sch. 2, par. 26
S. 494(2)(b) amended 3/2003, ss. 15(a), 171(9)
S. 494(3) substituted 39/2023, ss. 31(1)(c), 31(2)
S. 494(3)(a)(i) amended 9/2012, ss. 26(1)(a), 141(8)
S. 494(3)(a)(ii)(II) substituted 9/2012, ss. 26(1)(b), 141(8)
S. 494(3)(c) del. 9/2012, ss. 26(1)(c), 141(8)
S. 494(4) substituted 37/2014, ss. 27(1)(e)(ii), (2)(b), 101(9)
S. 494(4A) inserted 52/2015, ss. 90(8), 18(2)(c)(i), (3)
S. 494(5) substituted 37/2014, ss. 27(1)(e)(iii), (2)(b), 101(9)
S. 494(5)(a) amended 7/2001, s.240, sch. 5
S. 494(6)(b)(ii) amended 7/2001, s.240, sch. 5
S. 494(7A) inserted 52/2015, ss. 90(8), 18(2)(c)(ii), (3)
S. 494(9) amended 41/2017, ss. 82(2) and schedule 2 para. 1(t), 82(3)(a)
S. 495 substituted 6/2011, ss. 33(1)(a), (2), 84(8)
S. 495(1) amended 3/2008, s.24(1)(a)(i), (2)(a) & 144(8)
  11/2007, s. 19(1)(ea). Note: Temporary amendment inserted into Finance Act 2007. See S.I. No. 613 of 2007, reg. 2(a)
S. 495(1) substituted 5/2005, ss. 27(a)(ii), 150(8)
S. 495(2) substituted 5/2005, ss. 27(a)(ii), 150(8)
S. 495(3)(a)(ii) inserted 3/2000, s.19(1)(c)(iii)(2)
S. 495(3)(a)(ii) amended 3/2000, s.19(1)(c)(i)(ii)(2)
S. 495(3)(a)(ii)(III) amended 3/2003, ss. 15(b), 171(9)
S. 495(3A) inserted 5/2005, ss. 27(a)(ii), 150(8)
S. 495(3B) inserted 3/2008, s.24(1)(a)(ii), (2)(a) & 144(8)
  11/2007, s. 19(1)(ea)(ii). Note: Temporary amendment inserted into Finance Act 2007. See S.I. No. 613 of 2007, reg. 2(a)(i)
S. 495(3C) inserted 3/2008, s.24(1)(a)(ii), (2)(a) & 144(8)
S. 495(6)(a) amended 6/2006, s. 127 & sch. 2 par. 1(o)(i), 9(a)(iii)
S. 495(6)(b) amended 6/2006, s. 127 & sch. 2 par. 1(o)(ii), 9(a)(iii)
S. 495(7) inserted 39/2023, ss. 31(1)(d), 31(2)
S. 495(10) substituted 34/2009, ss. 1(2) &(3), 240 & sch. 3, pt. 10, item 8
S. 495(16) inserted 5/2005, ss. 27(a)(ii), 150(8)
S. 496 functions conferred and references construed 4/2014, ss. 4, 6(1),(2), 14(2)
S. 496 substituted 6/2011, ss. 33(1)(a), (2), 84(8)
S. 496(2) substituted  18/2011, ss. 1(2), 5(8), (9)(a) & sch. 1
S. 496(2)(a)(i) amended 5/2005, ss. 27(a)(iii), 150(8)
  8/2004, ss. 18(2)(d)(i), 94(8)
S. 496(2)(a)(ii) amended 7/2001, ss. 12(c), 243(9)
S. 496(2)(a)(ii)(I)(A) substituted 11/2007, ss. 19(1)(f)(i)(I), (2), 130(9)
S. 496(2)(a)(ii)(III) amended 3/2003, ss. 15(c)(i) , 171(9)
S. 496(2)(a)(ii)(IV) amended 3/2003, ss. 15(c)(ii), 171(9)
S. 496(2)(a)(ii)(V) inserted 3/2003, ss. 15(c)(iii), 171(9)
S. 496(2)(a)(iv) amended 3/2003, ss. 15(c)(iv), 171(9)
S. 496(2)(a)(iv) amended 8/2004, ss. 18(2)(d)(ii), 94(8)
S. 496(2)(a)(v) amended 3/2003, s.163, Sch.6, pars. 1(e), 3(a)(i)
S. 496(2)(a)(v) substituted 11/2007, ss. 19(1)(f)(i)(II), (2), 130(9)
S. 496(2)(a)(xiii) amended 11/2007, ss. 19(1)(f)(i)(III), (2), 130(9)
S. 496(2)(a)(xv) amended 11/2007, ss. 19(1)(f)(i)(III), (2), 130(9)
S. 496(2)(a)(xv) amended 8/2004, ss. 18(2)(d)(ii), 94(8)
S. 496(2)(a)(xv) inserted 3/2003, ss. 15(c)(v), 171(9)
S. 496(2)(a)(xvi) inserted 11/2007, ss. 19(1)(f)(i)(IV), (2), 130(9)
S. 496(2)(b) deleted 3/2003, ss. 15(c)(vi), 171(9)
S. 496(4)(b)(III) amended 3/2003, ss. 15(c)(vii), 171(9)
S. 496(5) substituted 39/2023, ss. 31(1)(e)(i), 31(2)
S. 496(5)(a) substituted 43/2024, ss. 37(1)(b)(i), 118(8)
S. 496(5)(c) substituted 43/2024, ss. 37(1)(b)(ii), 118(8)
S. 496(5)(c) amended 7/2001, s.240, sch. 5
S. 496(6) substituted 39/2023, ss. 31(1)(e)(ii), 31(2)
S. 496(7)(b) amended 39/2023, ss. 31(1)(e)(iii), 31(2)
S. 496(8) transfer of functions under S.I. No. 302 of 2002, arts. 1(2), 4(1) & schedule
S. 496(9)(a) amended 6/2006, s. 127 & sch. 2 par. 1(p)(i), 9(a)(iii)
S. 496(9)(b) amended 6/2006, s. 127 & sch. 2 par. 1(p)(ii), 9(a)(iii)
S. 496(9)(c)(i) amended 6/2006, s. 127 & sch. 2 par. 1(p)(iii) , 9(a)(iii)
S. 496(9A) inserted 11/2007, ss. 19(1)(f)(ii), (2), 130(9)
S. 496(9A)(a) substituted 3/2008, ss. 24(1)(b), (2)(b) & 144(8)
S. 497 functions conferred and references construed 4/2014, ss. 4, 6(1),(2), 14(2)
S. 497 substituted 6/2011, ss. 33(1)(a), (2), 84(8)
S. 497(2)(a) amended 39/2023, ss. 31(1)(f)(i)(I), 31(2)
S. 497(2)(b) amended 39/2023, ss. 31(1)(f)(i)(II), 31(2)
S. 497(3) amended 39/2023, ss. 31(1)(f)(ii), 31(2)
  45/2019, ss. 26(1)(a), 76(8)
S. 497(4) amended 39/2023, ss. 31(1)(f)(iii), 31(2)
S. 497(4)(a) amended 3/2003, ss. 15(d), 171(9)
S. 497(4)(b) amended 3/2008, ss. 24(1)(c)(i)(I), (2)(b) & 144(8)
S. 497(4)(c) amended 3/2008, ss. 24(1)(c)(i)(I), (2)(b) & 144(8)
S. 497(4)(d) par. inserted 3/2008, ss. 24(1)(c)(i)(II), (2)(b) & 144(8)
S. 497(5) amended 6/2006, s. 127 & sch. 2 par. 1(q), 9(a)(iii)
S. 497(6)-(10) inserted 39/2023, ss. 31(1)(f)(iv), 31(2)
S. 497(7)(a) amended 3/2008, ss. 24(1)(c)(ii), (2)(b) & 144(8)
S. 498 substituted 6/2011, ss. 33(1)(a), (2), 84(8)
S. 498(1) amended 26/2020, Sch, 6(a), s. 74, schedule, para. 1(h)
S. 498(2) substituted 18/2011, ss. 1(2), 5(8), (9)(a) & sch. 1
S. 498(4) substituted 3/1998, ss. 34(b), 35(3), 138(8)
S. 499 substituted 6/2011, ss. 33(1)(a), (2), 84(8)
S. 499(3) amended 41/2017, ss. 82(2) and schedule 2 para. 1(u), 82(3)(a)
S. 499(3A) inserted 8/2004, s. 18(2)(e)(3)(c)
S. 500 substituted 6/2011, ss. 33(1)(a), (2), 84(8)
S. 500(8) inserted 44/2022, ss. 34(a), 106(8)
S. 501 substituted 6/2011, ss. 33(1)(a), (2), 84(8)
S. 501(9) inserted 37/2014, ss. 27(1)(f), (2)(b), 101(9)
S. 502 substituted 6/2011, ss. 33(1)(a), (2), 84(8)
S. 502(2) substituted 18/2011, ss. 1(2), 5(8), (9)(a) & sch. 1
S. 502(2) amended 45/2019, ss. 26(2)(a), 76(8)
S. 502(2A) substituted 39/2023, ss. 31(1)(g)(i), 31(2)
S. 502(2A) inserted 45/2019, ss. 26(2)(b), 76(8)
S. 502(2A)(b) amended 43/2024, ss. 37(1)(c)(i)(I)(C), 118(8)
S. 502(2A)(b)(ii) substituted 43/2024, ss. 37(1)(c)(i)(I)(A), 118(8)
S. 502(2A)(b)(iv) substituted 43/2024, ss. 37(1)(c)(i)(I)(B), 118(8)
S. 502(2A)(c) inserted 43/2024, ss. 37(1)(c)(i)(II), 118(8)
S. 502(3) substituted 45/2019, ss. 26(2)(c), 76(8)
S. 502(3)(a)(ii) amended 39/2023, ss. 31(1)(g)(ii)(I)(A), 31(2)
S. 502(3)(a)(ii)(II) amended 39/2023, ss. 31(1)(g)(ii)(I)(B), 31(2)
S. 502(3)(a)(iii) substituted 43/2024, ss. 37(1)(c)(ii)(II), 118(8)
S. 502(3)(a)(iii) inserted 39/2023, ss. 31(1)(g)(ii)(II), 31(2)
S. 502(3)(a)(iv) inserted 43/2024, ss. 37(1)(c)(ii)(III), 118(8)
S. 502(3)(a)(II) amended 43/2024, ss. 37(1)(c)(ii)(I), 118(8)
S. 502(4) amended 45/2019, ss. 26(2)(d), 76(8)
S. 502(5) substituted 43/2024, ss. 37(1)(c)(iii), 118(8)
S. 502(5) inserted 45/2021, ss. 26(1)(b), 87(8)
S. 502(6) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 58
S. 502(7)(d)(i) amended 18/2016, ss. 20(1)(a), 59(8)
S. 503 substituted 6/2011, ss. 33(1)(a), (2), 84(8)
S. 503(1) substituted 25/2008, s. 29(1), (2)
S. 503(6) amended 7/2001, s. 240, sch. 5
S. 503(6) substituted 25/2008, s. 98(1) & sch. 5, par. 2(e)
S. 503(8) amended 5/2005, ss. 145(1)(7)(a), 150(9), sch. 5
S. 504 amended 43/2024, ss. 37(1)(d)(i), (ii), 118(8)
S. 504 substituted 6/2011, ss. 33(1)(a), (2), 84(8)
S. 504(1) amended 18/2011, ss. 1(2), 5(8), (9)(a) & sch. 1
S. 504(2) substituted 18/2011, ss. 1(2), 5(8), (9)(a) & sch. 1
S. 504(3) amended 3/2003, s. 17(1)(f)(2)
S. 504(7)(a) amended 3/1998, ss. 34(c), 35(3), 138(8)
S. 505 substituted 6/2011, ss. 33(1)(a), (2), 84(8)
S. 505(2) substituted 45/2021, ss. 26(1)(c), 87(8)
S. 506 substituted 6/2011, ss. 33(1)(a), (2), 84(8)
S. 506(1) amended 18/2011, ss. 1(2), 5(8) & sch. 1
S. 507 substituted 6/2011, ss. 33(1)(a), (2), 84(8)
S. 507(1) substituted 43/2024, ss. 37(1)(e)(i), 118(8)
S. 507(1) amended 18/2016, ss. 20(1)(b)(i), (2), 59(8)
  37/2014, ss. 27(1)(g), (2)(b), 101(9)
S. 507(2) amended 43/2024, ss. 37(1)(e)(ii), 118(8)
  18/2016, ss. 20(1)(b)(ii), (2), 59(8)
S. 507(4) amended 18/2016, ss. 20(1)(b)(iii), (2), 59(8)
S. 508(1)(a) substituted 45/2021, ss. 26(1)(d), 87(8)
S. 508(1)(a)(i) substituted 43/2024, ss. 37(1)(f), 118(8)
S. 508(2)(b) substituted 44/2022, ss. 34(c)(ii), 106(8)
S. 508(9) inserted 5/2010, s. 159 & sch. 4, pars. 1(e), 6(a)(i)
S. 508A inserted 11/2007, ss. 19(1)(g), (2), 130(9)
S. 508A(1) amended 45/2021, ss. 26(1)(e)(i), 87(8)
S. 508A(3)(a)(iv) substituted 45/2021, ss. 26(1)(e)(ii)(I), 87(8)
S. 508A(3)(a)(v) deleted 45/2021, ss. 26(1)(e)(ii)(II), 87(8)
S. 508A(3)(a)(vi) amended 44/2022, ss. 34(b), 106(8)
S. 508A(3A) inserted 3/2008, ss. 24(1)(d), (2)(a) & 144(8)
S. 508A(4) substituted 43/2024, ss. 37(1)(g), 118(8)
  45/2021, ss. 26(1)(e)(iii), 87(8)
S. 508A(4) amended 11/2007, s. 19(1)(g). Note: Temporary amendment inserted into Finance Act 2007. See S.I. No. 613 of 2007, reg. 2(a)(ii)
S. 508A(5) inserted 11/2007, s. 19(1)(g). Note: Temporary amendment inserted into Finance Act 2007. See S.I. No. 613 of 2007, reg. 2(a)(ii)
S. 508B-Z inserted 30/2018, ss. 25(1), 65(8)
S. 508C(3)(a)(iv) deleted 45/2021, ss. 26(1)(f)(i), 87(8)
S. 508C(4) substituted 43/2024, ss. 37(1)(h), 118(8)
  45/2021, ss. 26(1)(f)(ii), 87(8)
S. 508E(2) amended 45/2021, ss. 26(1)(g), 87(8)
S. 508F(1)(a) amended 45/2019, ss. 26(3)(a), 76(8)
S. 508F(1)(b) amended 45/2019, ss. 26(3)(b), 76(8)
S. 508F(2)(d) substituted 45/2021, ss. 26(1)(h), 87(8)
S. 508G(2)(c) amended 45/2021, ss. 26(1)(i)(i), 87(8)
S. 508G(2)(d) deleted 45/2021, ss. 26(1)(i)(ii), 87(8)
S. 508IA inserted 45/2021, ss. 26(1)(k), 87(8)
S. 508J amended 45/2019, ss. 26(4)(b), 26(4)(b)
S. 508J(1)(a) amended 45/2021, ss. 26(1)(l)(i), 87(8)
S. 508J(2) amended 45/2021, ss. 26(1)(l)(ii), 87(8)
S. 508J(2) substituted 45/2019, ss. 26(4)(a), 26(4)(a)(i)
S. 508J(3) amended 45/2021, ss. 26(1)(l)(ii), 87(8)
S. 508J(4) amended 45/2021, ss. 26(1)(l)(iii), 87(8)
S. 508J(4)(a) amended 45/2021, ss. 26(1)(l)(ii), 87(8)
  45/2019, ss. 26(4)(a), 26(4)(a)(ii)(I)
S. 508J(4)(b) amended 45/2019, ss. 26(4)(a), 26(4)(a)(ii)(II)
S. 508J(4)(c) deleted 45/2019, ss. 26(4)(a), 26(4)(a)(ii)(III)
S. 508P(9) inserted 45/2021, ss. 26(1)(m), 87(8)
S. 508Q(2) substituted 43/2024, ss. 37(1)(i), 118(8)
S. 508R(1)(a)(i) substituted 45/2019, ss. 26(5)(a)(i), 76(8)
S. 508R(1)(a)(ii) substituted 45/2019, ss. 26(5)(a)(i), 76(8)
S. 508R(1)(b)(i) substituted 45/2019, ss. 26(5)(a)(ii), 76(8)
S. 508R(1)(b)(ii) substituted 45/2019, ss. 26(5)(a)(ii), 76(8)
S. 508R(9)(a) amended 45/2019, ss. 26(5)(b)(i), 76(8)
S. 508R(9)(b) amended 45/2019, ss. 26(5)(b)(ii), 76(8)
S. 508U(1) substituted 44/2022, ss. 34(c)(i), 106(8)
S. 508U(3A) inserted 45/2021, ss. 26(1)(n)(i), 87(8)
S. 508U(4)(b) amended 45/2021, ss. 26(1)(n)(ii)(I), 87(8)
S. 508U(4)(c) amended 45/2021, ss. 26(1)(n)(ii)(II), 87(8)
S. 508U(4)(d) inserted 45/2021, ss. 26(1)(n)(ii)(III), 87(8)
S. 508V(3)(d) amended 45/2019, ss. 26(6)(a), 76(8)
S. 508V(3)(e) amended 45/2019, ss. 26(6)(b), 76(8)
S. 508V(3)(f) inserted 45/2019, ss. 26(6)(c), 76(8)
S. 508W(1)(a)(ii) amended 43/2024, ss. 37(1)(j)(i), 118(8)
S. 508W(1)(a)(iii) amended 43/2024, ss. 37(1)(j)(ii), 118(8)
S. 508W(1)(a)(iv) inserted 43/2024, ss. 37(1)(j)(iii), 118(8)
S. 508X(1) amended 45/2021, S. 75(5)(a) and sch. part. 1 para. (f)(i)(I)
S. 508X(1)(a) amended 45/2021, S. 75(5)(a) and sch. part. 1 para. (f)(i)(II)
S. 508X(1)(a)(ii) amended 45/2019, ss. 26(7), 76(8)
S. 508X(1)(b) amended 45/2021, S. 75(5)(a) and sch. part. 1 para. (f)(i)(III)(A)
S. 508X(1)(b)(i) amended 45/2021, S. 75(5)(a) and sch. part. 1 para. (f)(i)(III)(B)
S. 508X(1)(b)(ii) amended 45/2021, S. 75(5)(a) and sch. part. 1 para. (f)(i)(III)(C)
S. 508X(1)(c) amended 45/2021, S. 75(5)(a) and sch. part. 1 para. (f)(i)(IV)
S. 508X(2) amended 45/2021, S. 75(5)(a) and sch. part. 1 para. (f)(ii)
S. 508Y(2)(c) amended 45/2021, ss. 26(1)(o), 87(8)
S. 508Y(2A) inserted 45/2019, ss. 26(8), 76(8)
S. 508Y(2B) inserted 45/2019, ss. 26(8), 76(8)
S. 508Z amended 45/2021, ss. 26(1)(p), 87(8)
S. 508Z(1) amended 43/2024, ss. 37(1)(k)(i), 118(8)
S. 508Z(2) amended 43/2024, ss. 37(1)(k)(ii), 118(8)
S. 509(1) amended 41/2017, ss. 82(2) and schedule 2 para. 1(v), 82(3)(a)
  5/2002, s. 13(1)(a)(i)(2)
S. 509(3) amended 5/2002, s. 13(1)(a)(ii)(2)
S. 510(5A) inserted 2/1999, ss. 69(1)(a)(i)(2)(a), 217(9)
S. 510(8) inserted 3/2008, s. 19(1)(a), (2) & 144(8)
S. 510(8) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 59
S. 511(1)(a)(i) amended 9/2012, s. 138 & sch. 6, pars. 1(f), 4(a)(i)
S. 511(1)(a)(ii) amended 11/2007, s. 128 & sch. 4, pars. 1(q), 6(a)(ii)
S. 511(3)(a)(ii)(II) amended 11/2007, s. 128 & sch. 4, pars. 1(q)
S. 511(3)(b)(iii)(II) amended 11/2007, s. 128 & sch. 4, pars. 1(q)
S. 511A inserted 3/1998, ss. 36(1)(a), 138(8)
S. 511A amended 7/2001, ss. 17(1)(a)(2), 243(9)
S. 511A substituted 5/2002, s. 13(1)(b)(2)
Ss. 511A(3)-511A(5) inserted 2/1999, ss. 69(1)(a)(ii)(2)(a), 217(9)
S. 513(6) amended 7/2001, s. 240, sch. 5
S. 514C(1) amended 8/2019, ss. 2(1)(f), 53
S. 515(1)(a)(b) amended 7/2001, s. 240, sch. 5
S. 515(2)(2B) amended 7/2001, s. 240, sch. 5
S. 515(1)(2) amended 7/2001, s. 77, sch. 2, pars. 27, 61
S. 515(1)(2) substituted 2/1999, ss. 69(1)(a)(iii), 217(9)
S. 515(2A)(b) amended 3/2000, ss. 24(a), 166(9)
S. 515(2A)(c) amended 3/2008, ss.14 & 144(8)
S. 515(8) inserted 3/2000, ss. 24(b), 166(9)
S. 519(5)(a) amended 7/2001, ss. 13(a)(i), 243(9)
S. 519(7) inserted 3/1998, ss. 36(1)(b)(2)(a), 138(8)
S. 519(7) repealed in part 3/2000, s. 69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 519(7A) inserted 2/1999, ss. 69(1)(b)(i)(2)(b), 217(9)
S. 519(7A) substituted 5/2002, s. 13(1)(c)(i), (2)
  7/2001, ss. 13(a)(ii), 243(9)
Ss. 519(8A), 519(8B) inserted 7/2001, ss. 13(a)(iii), 243(9)
S. 519(8B) amended 8/2004, s. 89, sch. 3, 1(n)
S. 519(9) amended 7/2001, ss. 13(a)(iv), 243(9)
Ss. 519(9)(b)-(d) substituted 2/1999, ss. 69(1)(b)(ii)(2)(b), 217(9)
S. 519(9)(d) substituted 5/2002, s. 13(1)(c)(ii)(2)
S. 519(10) inserted 7/2001, ss. 13(a)(v), 243(9)
S. 519(10) amended 5/2002, s. 13(1)(c)(iii)(2)
Pt. 17(ss. 519A-519C) inserted 2/1999, ss. 68(a), 217(9)
S. 519A(3A) inserted 3/2000, ss. 51(a)(i), 166(9)
S. 519B(1) amended 3/2000, ss. 51(a)(ii)(I), 166(9)
S. 519B(2A) inserted 3/2000, ss. 51(a)(ii)(II), 166(9)
S. 519C(e)(f) definition amended 32/2000, ss. 7(1), 8(2), sch.
S. 519C(1) amended 52/2015, ss. 86(2), 86(1)(a),(b), schedule, ref. no. 9, 10
S. 519C(1)(d) repealed (in part) 12/2001, ss. 12(1), 13(2), sch. pt. 1
Ch. 4 (s. 519D) inserted 7/2001, ss. 15(a), 243(9)
S. 519D(8) inserted 6/2011, ss. 10(b), 84(8)
S. 519D(9) inserted 6/2011, ss. 10(b), 84(8)
S. 520(1) amended 43/2024, ss. 28, 118(8)
  26/2020, ss. 13(1)(a), 13(2)
  52/2015, ss. 90(8), 10(1)(a)-(c)
  8/2013, s. 93(1)(a), (b), (3)(a)
  6/2011, ss. 20(1)(a), (4), 84(8)
  5/2005, s. 15(1)(3)(a)
  3/2003, ss. 10(1)(a), 171(9)
  7/2001, ss. 77, 243(9), sch. 2, par. 28
S. 521 non-application of 10/2004, ss. 12(3), 13(2)
S. 521(2) substituted 41/2013, ss. 17(1)(a), 87(7)
S. 521(2)(a) amended 41/2017, ss. 82(2) and schedule 2 para. 1(w), 82(3)(a)
S. 522(a) amended 8/2013, s. 93(1)(c), (3)(a)
S. 522(a) substituted 41/2013, ss. 17(1)(b), 87(7)
S. 522(1B) inserted 41/2013, ss. 42, 87(7)
S. 523(1)(b) amended 8/2013, s. 93(1)(d), (3)(a)
S. 523(2) amended 41/2013, ss. 17(1)(c)(iii), 87(7)
  8/2013, s. 93(1)(f), (3)(a)
S. 523(2)(a) amended 41/2013, ss. 17(1)(c)(i), 87(7)
S. 523(2)(a) substituted 8/2013, s. 93(1)(e), (3)(a)
S. 523(2)(b) amended 41/2013, ss. 17(1)(c)(ii), 87(7)
S. 524 substituted 26/2020, ss. 13(1)(b), 13(2)
S. 524(1) amended 41/2013, s. 84 & schedule, par. 1(f), 5(a)
  8/2013, s. 93(1)(g), (3)(a)
S. 524(1A) inserted 8/2013, s. 93(1)(h), (3)(a)
S. 524(2) amended 8/2013, s. 93(1)(i)(i), (3)(a)
S. 524(2)(a) amended 8/2013, s. 93(1)(i)(ii), (3)(a)
S. 524(2)(b) amended 8/2013, s. 93(1)(i)(iii), (3)(a)
S. 524(3) inserted 8/2013, s. 93(1)(j), (3)(a)
S. 525(1) amended 26/2020, ss. 13(1)(c)(i), 13(2)
  7/2001, s. 77, sch. 2, pars. 29, 61
S. 525(2) amended 26/2020, ss. 13(1)(c)(ii), 13(2)
  8/2013, s. 93(1)(k), (3)(a)
S. 525(4A) inserted 26/2020, ss. 13(1)(c)(iii), 13(2)
S. 525(6) substituted 3/2003, ss. 10(1)(b), 171(9)
S. 525(6) amended 6/2011, ss. 20(1)(b), (4), 84(8)
S. 525(7), (8) inserted 26/2020, ss. 13(1)(c)(iv), 13(2)
S. 526(3) substituted 26/2020, ss. 13(1)(d)(i), 13(2)
  8/2013, s. 93(1)(l), (3)(a)
S. 526(4) amended 26/2020, ss. 13(1)(d)(ii), 13(2)
  8/2013, s. 93(1)(m), (3)(a)
S. 526(5) inserted 8/2013, s. 93(1)(n), (3)(a)
S. 527(1) amended 8/2013, s. 93(1)(o), (3)(a)
S. 527(2)(b) amended 8/2013, s. 93(1)(p), (3)(a)
S. 527(2)(c) amended 26/2020, ss. 13(1)(e)(i), 13(2)
  8/2013, s. 93(1)(q), (3)(a)
S. 527(3) substituted 8/2013, s. 93(1)(r), (3)(a)
S. 527(3)(a) amended 26/2020, ss. 13(1)(e)(ii), 13(2)
  31/2010, ss. 123, 125 & sch. 7(pt. 1)
S. 527(3)(c) amended 11/2007, s. 128 & sch. 4, pars. 1(r), 6(a)(ii)
S. 527(3A) deleted 26/2020, ss. 13(1)(e)(iii), 13(2)
S. 527(3A) inserted 7/2001, ss. 77, 243(9), sch. 2, par. 30
S. 527(4)(a) amended 8/2013, s. 93(1)(s), (3)(a)
S. 527(4)(b) amended 8/2013, s. 93(1)(t), (3)(a)
S. 527(4)(b)(ii) amended 26/2020, ss. 13(1)(e)(iv), 13(2)
S. 527(4)(b)(ii) substituted 8/2013, s. 93(1)(u), (3)(a)
S. 527(4)(c) amended 8/2013, s. 93(1)(v), (3)(a)
S. 527(5) substituted 8/2013, s. 93(1)(w), (3)(a)
S. 528 amended 26/2020, ss. 13(1)(f), 13(2)
S. 529A inserted 8/2013, s. 93(1)(x), (3)(a)
Ch. 1A (ss. 529B - 529M) inserted 41/2013, ss. 25(1), (2)
S. 529A(3) amended 26/2020, ss. 13(1)(g), 13(2)
S. 529E form and information prescribed S.I. No. 18 of 2015, reg. 3
S. 529G(4)(a) substituted 59/2015, s. 36(7)(a)(i)
S. 529G(4)(c) deleted 59/2015, s. 36(7)(a)(ii)
S. 529I form and information prescribed S.I. No. 18 of 2015, reg. 4
S. 529I(2) substituted 59/2015, s. 36(7)(b)
S. 529I(3) deleted 59/2015, s. 36(7)(b)
Pt. 18, ch. 2, req. to furnish certificate held under. 26/2005, ss. 250(5), 364(1)
S. 530 amended 5/2010, ss. 29(1), 165(8)
S. 530(1) amended 52/2015, ss. 90(8), 25(a)
  37/2014, ss. 17(a), 101(8)
  9/2012, ss. 22(1)(a)-(e), (2)
  6/2011, ss. 20(1)(c)-(j), (4), 84(8)
  34/2009, ss. 1(2) &(3), 240 & sch. 3, pt. 10, items 9-10
  11/2007, s. 31(1)(a), (2)(b)
  5/2002, s. 51(1)(a)(i)-(ii), (2)(a)
  7/2001, ss. 28, 77, 243(9), sch. 2, pars. 31, 61
  2/1999, ss. 18(1)(a), (2), 217(a)
  3/1998, s. 37(1)(a), (2)
S. 530(3) amended 18/2011, ss. 1(2), 5(8) & sch. 1
S. 530(4) inserted 6/2006, ss. 43
S. 530(4) amended 52/2015, ss. 90(8), 25(b)
  11/2007, ss. 35(2) & sch. 2, pars. 1(p), (2), ss. 35(3), 130(9)
S. 530A inserted 6/2011, ss. 20(1)(k), (4), 84(8)
Ss. 530A-530V, procedures prescribed under S.I. No. 651 of 2011
S. 530A-530S, procedures prescribed under S.I. No. 576 of 2012, regs. 3, 4, 6, 7, 8, 9, 10, 11
S. 530A(1)(f) amended 9/2012, ss. 22(1)(f), (2)
S. 530A(1)(g) amended 9/2012, ss. 22(1)(f), (2)
S. 530A(1)(h) inserted 9/2012, ss. 22(1)(f), (2)
S. 530B inserted 6/2011, ss. 20(1)(k), (4), 84(8)
S. 530B(1)(a) substituted 9/2012, ss. 22(1)(g), (2)
S. 530B(1A) inserted 9/2012, ss. 22(1)(h), (2)
S. 530B(4) substituted 9/2012, ss. 22(1)(i), (2)
S. 530C inserted 6/2011, ss. 20(1)(k), (4), 84(8)
S. 530C(3) substituted 9/2012, ss. 22(1)(j), (2)
S. 530D inserted 6/2011, ss. 20(1)(k), (4), 84(8)
S. 530D(5) substituted 9/2012, ss. 22(1)(k), (2)
S. 530E inserted 6/2011, ss. 20(1)(k), (4), 84(8)
S. 530E(1)(c) substituted 9/2012, ss. 22(1)(l), (2)
S. 530E(1)(d) inserted 9/2012, ss. 22(1)(l), (2)
S. 530F inserted 6/2011, ss. 20(1)(k), (4), 84(8)
S. 530F(2) substituted 37/2014, ss. 17(b)(i), 101(8)
S. 530F(2)(b) substituted 9/2012, ss. 22(1)(m), (2)
S. 530F(3) substituted 37/2014, ss. 17(b)(ii), 101(8)
S. 530F(3)(a) substituted 9/2012, ss. 22(1)(n), (2)
S. 530F(3)(a) amended 41/2013, ss. 26, 87(7)
S. 530F(3)(c) inserted 9/2012, ss. 22(1)(o), (2)
S. 530F(4) substituted 9/2012, ss. 22(1)(p), (2)
S. 530F(6) deleted 37/2014, ss. 17(b)(iii), 101(8)
S. 530F(7) inserted 9/2012, ss. 22(1)(q), (2)
S. 530F(8) inserted 9/2012, ss. 22(1)(q), (2)
S. 530F(9) inserted 9/2012, ss. 22(1)(q), (2)
S. 530G inserted 6/2011, ss. 20(1)(k), (4), 84(8)
S. 530G(2)(a) substituted 9/2012, ss. 22(1)(r), (2)
S. 530H inserted 6/2011, ss. 20(1)(k), (4), 84(8)
S. 530H(3)(a) substituted 9/2012, ss. 22(1)(s), (2)
S. 530H(4) inserted 9/2012, ss. 22(1)(t), (2)
S. 530I inserted 6/2011, ss. 20(1)(k), (4), 84(8)
S. 530I(2) substituted 9/2012, ss. 22(1)(u), (2)
S. 530I(3)(a) substituted 59/2015, s. 36(7)(c)(i)
S. 530I(3)(b) deleted 59/2015, s. 36(7)(c)(ii)
S. 530I(4) inserted 9/2012, ss. 22(1)(v), (2)
S. 530J inserted 6/2011, ss. 20(1)(k), (4), 84(8)
S. 530J(3) substituted 9/2012, ss. 22(1)(w), (2)
S. 530K inserted 6/2011, ss. 20(1)(k), (4), 84(8)
S. 530K(2) substituted 9/2012, ss. 22(1)(x), (2)
S. 530K(5) substituted 9/2012, ss. 22(1)(y), (2)
S. 530L inserted 6/2011, ss. 20(1)(k), (4), 84(8)
S. 530M inserted 6/2011, ss. 20(1)(k), (4), 84(8)
S. 530M(1) substituted 9/2012, ss. 22(1)(z), (2)
S. 530M(5) substituted 9/2012, ss. 22(1)(aa), (2)
S. 530N inserted 6/2011, ss. 20(1)(k), (4), 84(8)
S. 530N(3)(b) amended 9/2012, s. 129 & sch. 4, pt. 2, par.(g), item no. 60
S. 530N(5)(a) substituted 59/2015, s. 36(7)(d)(i)
S. 530N(5)(c) deleted 59/2015, s. 36(7)(d)(ii)
S. 530N(7)(b) amended 59/2015, s. 36(7)(d)(iii)
S. 530O inserted 6/2011, ss. 20(1)(k), (4), 84(8)
S. 530P inserted 6/2011, ss. 20(1)(k), (4), 84(8)
S. 530P substituted 9/2012, ss. 22(1)(ab), (2)
S. 530Q inserted 6/2011, ss. 20(1)(k), (4), 84(8)
S. 530R inserted 6/2011, ss. 20(1)(k), (4), 84(8)
S. 530R(1) amended 9/2012, ss. 22(1)(ac), (2)
S. 530R(2) substituted 9/2012, ss. 22(1)(ad), (2)
S. 530S inserted 6/2011, ss. 20(1)(k), (4), 84(8)
S. 530S(1) substituted 9/2012, ss. 22(1)(ae), (2)
S. 530S(4)(b) substituted 9/2012, ss. 22(1)(af), (2)
S. 530T inserted 6/2011, ss. 20(1)(k), (4), 84(8)
S. 530U inserted 6/2011, ss. 20(1)(k), 20(4), 84(8)
S. 530U(1) substituted 44/2022, s. 104(a), sch., para. 1(a), s. 104(b), sch. para 2.
S. 530U(1) amended 45/2021, S. 75(5)(a) and sch. part. 1 para. (g)
S. 530V inserted 6/2011, ss. 20(1)(k), 20(4), 84(8)
S. 530V(1) substituted 9/2012, ss. 22(1)(ag), 22(2)
S. 530V(1A) inserted 9/2012, ss. 22(1)(ag), 22(2)
S. 530V(1B) inserted 9/2012, ss. 22(1)(ag), 22(2)
S. 530V(3) substituted 9/2012, ss. 22(1)(ah), 22(2)
S. 531(1)(b)(i) amended 11/2007, ss. 31(1)(b)(i)(I), 31(2)(b)
S. 531(1)(b)(ii), substituted 3/1998, ss. 37(1)(b), 37(2)
S. 531(1)(f) amended 11/2007, ss. 31(1)(b)(i)(II), 31(2)(b)
S. 531(2) amended 11/2007, ss. 31(1)(b)(ii), 31(2)(2)
S. 531(2A) inserted 3/2008, ss. 35(1)(a), 35(2)
S. 531(3A) inserted 2/1999, ss. 18(1)(b)(i)(2), 217(9)
S. 531(3A)(a) substituted 5/2010, ss.29(2)(a), 165(8)
S. 531(3A)(a) amended 7/2001, s. 77, schedule 2, paras. 32(a), 61
S. 531(3A)(a), specified for the purposes of Pt. 38, Chp. 6(to be read together with reg. 3) S.I. No. 127 of 2003, art. 2
S. 531(3A)(a), date appointed in relation to returns made under(to be read together with reg. 2) S.I. No. 127 of 2003, art. 3
S. 531(3A)(c) inserted 5/2010, ss.29(2)(b), 165(8)
S. 531(3AA) inserted 25/2008, ss. 96(1), 96(2), schedule 3, para. 1(b)
S. 531(3AA) amended 5/2010, ss.29(2)(c), 165(8)
S. 531(3B) inserted 3/2003, ss. 33(1)(a), 33(2)(a)
S. 531(3B)(b) amended 5/2010, ss.29(2)(d), 165(8)
S. 531(5)(b) amended 7/2001, s. 77, schedule 2, paras. 32(b), 61
S. 531(5)(c)(ii)(I) amended 31/2010, ss. 123, 125 & sch. 7(pt. 1)
S. 531(5A) inserted 6/2006, s. 44(1)(a), (2)(a), 130(8)
S. 531(5B) inserted 6/2011, ss. 20(2), (4), 84(8)
S. 531(6) amended 2/1999, ss. 18(1)(b)(ii)(2), 217(9)
S. 531(6)(a)(i) amended 5/2010, ss.29(2)(e), 165(8)
S. 531(6)(b)(i) amended 3/2008, s.35(1)(b) &(2)
S. 531(6)(b)(ii) amended 11/2007, s. 31(1)(b)(iii)(I), (2)(a)
S. 531(6)(b)(iii) amended 11/2007, s. 31(1)(b)(iii)(I), (2)(a)
S. 531(6)(b)(iv) inserted 11/2007, s. 31(1)(b)(iii)(II), (2)(a)
S. 531(6)(ba) inserted 8/2004, s.20(1)(a)(2)
S. 531(8) amended 5/2002, s.51(1)(b)(1)(2)(b)
S. 531(9) amended 5/2002, s. 129(1)(b), (7)
  3/1998, s. 133(1)(a), (6)
S. 531(9) substituted 12/2009, s. 29(1)(d), (7)(a)
S. 531(10) substituted 2/1999, ss. 18(1)(b)(iii), (2), 217(9)
S. 531(10) amended 5/2002, s. 51(1)(b)(ii), (2)(b)
S. 531(10)(i) amended 6/2011, s. 81 & sch. 3, paras. 1(g), 10(a)(i)
  5/2010, ss.29(2)(f), 165(8)
S. 531(10)(ii) amended 5/2010, ss.29(2)(g), 165(8)
S. 531(10)(ii) substituted 3/2003, s.33(1)(b)(2)(a)
S. 531(11)(a) amended 6/2006, ss. 44(1)(b)(i)(I), (2)(b), 130(8)
  2/1999, ss. 18(1)(b)(iv)(I)(II)(2), 217(9)
S. 531(11)(a)(iv) amended 31/2010, ss. 123, 125 & sch. 7(pt. 1)
S.531(11)(a)(iv)(A) amended 5/2002, s.51(1)(b)(iii)(I)(2)(a)
S. 531(11)(a)(v) substituted 6/2006, s. 44(1)(b)(i)(II), (2)(b), 130(8)
S. 531(11)(b) amended 6/2006, ss. 44(1)(b)(ii), (2)(b), 130(8)
  5/2002, ss. 51(1)(b)(iii)(II), 141(8)
S. 531(11)(ba), inserted 8/2004, s.20(1)(b)(2)
S. 531(11)(vi), added 2/1999, ss. 18(1)(b)(iv)(III)(2), 217(9)
S. 531(11A) inserted 6/2006, ss. 44(1)(c), (2)(b), 130(8)
S. 531(11A) amended 31/2010, ss. 123, 125 & sch. 7(pt. 1)
S. 531(12) substituted 2/1999, ss. 18(1)(b)(v)(2), 217(9)
S. 531(12)(c) substituted 3/2003, s.33(1)(c)(i)(2)(b)
S. 531(12)(d) substituted 6/2006, ss. 44(1)(d), (2)(c), 130(8)
S. 531(12)(d) amended 3/2003, s. 33(1)(c)(ii), (2)(b)
  7/2001, ss. 77, 243(9), sch. 2, par. 32(c)
S. 531(12)(e)-(i) inserted 6/2006, ss. 44(1)(d), (2)(c), 130(8)
S. 531(12)(f) amended 5/2010, ss.29(2)(h), 165(8)
S. 531(13)(a)(v) amended 31/2010, ss. 123, 125 & sch. 7(pt. 1)
S. 531(14) amended 3/2008, s.138(1)(a) &(2)
S. 531(14)(a)(b)(c) amended 7/2001, s.240, sch. 5
S. 531(14)(c)(iv)(II) amended 11/2007, ss. 31(1)(b)(iv)(I), (2), 130(9)
S. 531(14)(c)(iv)(III) amended 11/2007, ss. 31(1)(b)(iv)(I), (2), 130(9)
S. 531(14)(c)(iv)(IV) par. inserted 11/2007, ss. 31(1)(b)(iv)(II), (2), 130(9)
S. 531(16) amended 25/2008, s. 98(1) & sch. 5, par. 2(f)
S. 531(17A) inserted 2/1999, ss. 18(1)(b)(vi)(2), 217(9)
S. 531(17B) inserted 6/2006, ss. 44(1)(e), (2)(c), 130(8)
S. 531(18) amended 6/2006, ss. 44(1)(f), (2)(c), 130(8)
  2/1999, ss. 18(1)(b)(vii)(2), 217(9)
S. 531(19) amended 6/2006, ss. 44(1)(g), (2)(c), 130(8)
S. 531(20) amended 6/2006, ss. 44(1)(h), (2)(c), 130(8)
  8/2004, s.20(1)(c)(2)
S. 531A inserted 25/2008, ss. 2(a), 102(8)
S. 531A(1) definition "aggregate income" substituted 12/2009, ss. 2(1)(a), 2(2), 32(8)
S. 531AA inserted 5/2010, ss. 150(1), (3)
S. 531AA(1) amended 41/2017, s. 79(1)(a), (2)
  41/2017, ss. 82(2) and schedule 2 para. 1(x), 82(3)(a)
  9/2012, s. 136
  18/2011, ss. 1(2), 5(8), (9)(a) & sch. 1
S. 531AA(1A) inserted 41/2017, s. 79(1)(b), (2)
S. 531AA(2)(a) amended 18/2011, ss. 1(2), 5(8), (9)(a) & sch. 1
S. 531AA(3)(a) amended 18/2011, ss. 1(2), 5(8) & sch. 1
S. 531AAA inserted 6/2011, ss. 3(1)(a), (2), 84(8)
S. 531AAA(a) substituted 9/2012, ss. 2(9)(a), (12)
S. 531AAA(a) amended 8/2013, ss. 4(a), 108(8)
S. 531AAA(b) amended 8/2013, ss. 4(b), 108(8)
  9/2012, ss. 2(9)(b), (12), 129 & sch. 4, pt. 2 par.(g), item no. 68
S. 531AAA(c) amended 9/2012, ss. 2(9)(b), (12)
S. 531AAA(c) deleted 59/2015, s. 37(3)
S. 531AAA(d) amended 8/2013, ss. 4(c), 108(8)
S. 531AAB inserted 6/2011, ss. 3(1)(a), (2), 84(8)
S. 531AAB procedures specified under S.I. No. 658 of 2011
S. 531AAB(q) amended 9/2012, ss. 2(10)(a), 141(8)
S. 531AAB(r) amended 9/2012, ss. 2(10)(b), 141(8)
S. 531AAB(s) inserted 9/2012, ss. 2(10)(c), 141(8)
S. 531AAB(t) inserted 9/2012, ss. 2(10)(c), 141(8)
S. 531AAB(1)(a) substituted 41/2017, s. 77(1), (2) and schedule 1 para. 2(b)(i)
S. 531AAB(1)(i) amended 41/2017, s. 77(1), (2) and schedule 1 para. 2(b)(ii)
S. 531AAB(1)(j) deleted 41/2017, s. 77(1), (2) and schedule 1 para. 2(b)(iii)
S. 531AAB(1)(k) amended 41/2017, s. 77(1), (2) and schedule 1 para. 2(b)(iv)
S. 531AAC inserted 6/2011, ss. 3(1)(a), (2), 84(8)
S. 531AAD inserted 6/2011, ss. 3(1)(a), (2), 84(8)
S. 531AAD(10) amended 30/2018, s. 58(1)(g)
S. 531AAE inserted 9/2012, ss. 3, 141(8)
S. 531AAE(1)(a) amended 8/2013, ss. 30(1)(c), (2), 108(9)
S. 531AAF inserted 9/2012, ss. 2(11), 141(8)
S. 531AAG amended 39/2023, ss. 93(a), 102(8)
S. 531AAG inserted 44/2022, ss. 99(1)(a), 99(4)
S. 531AAH inserted 44/2022, ss. 99(1)(a), 99(4)
S. 531AAI inserted 44/2022, ss. 99(1)(a), 99(4)
S. 531AAJ inserted 44/2022, ss. 99(1)(a), 99(4)
S. 531AAJ(2)(b) amended 39/2023, ss. 93(b), 102(8)
S. 531AAJA-531AAJB inserted 39/2023, ss. 93(c), 102(8)
S. 531AAK inserted 44/2022, ss. 99(1)(a), 99(4)
S. 531AAK(2)(a) amended 39/2023, ss. 93(d)(i), 102(8)
S. 531AAK(2)(b) amended 39/2023, ss. 93(d)(ii), 102(8)
S. 531AAK(2)(c), (d) inserted 39/2023, ss. 93(d)(iii), 102(8)
S. 531AAL inserted 44/2022, ss. 99(1)(a), 99(4)
S. 531AAM inserted 44/2022, ss. 99(1)(a), 99(4)
S. 531AAM(1A), (1B) inserted 39/2023, ss. 93(e)(i), 102(8)
S. 531AAM(2) amended 39/2023, ss. 93(e)(ii), 102(8)
S. 531AAN inserted 44/2022, ss. 99(1)(a), 99(4)
S. 531AAN(1) substituted 39/2023, ss. 93(f)(i), 102(8)
S. 531AAN(2)(b) amended 39/2023, ss. 93(f)(ii)(I), 102(8)
S. 531AAN(2)(c) amended 39/2023, ss. 93(f)(ii)(II), 102(8)
S. 531AAN(2)(d), (e) inserted 39/2023, ss. 93(f)(ii)(III), 102(8)
S. 531AAN(3) amended 39/2023, ss. 93(f)(iii), 102(8)
S. 531AAN(4) amended 39/2023, ss. 93(f)(iv), 102(8)
S. 531AAN(5) amended 39/2023, ss. 93(f)(v), 102(8)
S. 531AAN(6) amended 39/2023, ss. 93(f)(vi), 102(8)
S. 531AAO inserted 44/2022, ss. 99(1)(a), 99(4)
S. 531AAP inserted 44/2022, ss. 99(1)(a), 99(4)
S. 531AAQ inserted 44/2022, ss. 99(1)(a), 99(4)
S. 531AB inserted 5/2010, ss. 150(1), (3)
S. 531AC inserted 5/2010, ss. 150(1), (3)
S. 531AD inserted 5/2010, ss. 150(1), (3)
S. 531AE inserted 5/2010, ss. 150(1), (3)
S. 531AF inserted 5/2010, ss. 150(1), (3)
S. 531AF(1A) inserted 37/2014, s. 85(a)
S. 531AG inserted 5/2010, ss. 150(1), (3)
S. 531AH inserted 5/2010, ss. 150(1), (3)
S. 531AH(3) inserted 41/2017, s. 75 and schedule 3(f)
S. 531AI inserted 5/2010, ss. 150(1), (3)
S. 531AI(1) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 61
S. 531AI(2) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 62
S. 531AJ inserted 5/2010, ss. 150(1), (3)
S. 531AJ(1) deleted 59/2015, s. 37(2)
S. 531AK inserted 5/2010, ss. 150(1), (3)
S. 531AL amended 30/2018, s. 58(1)(b)
  37/2014, ss. 2(a), 101(8)
S. 531AL inserted 6/2011, ss. 3(1)(a), (2), 84(8)
S. 531AM table amended 18/2011, ss. 1(2), 5(8) & sch. 1
S. 531AM(1) table(a)(ii) amended 9/2012, ss. 2(1)(a), (12)
S. 531AM(1) table(a)(iii) amended 9/2012, ss. 2(1)(b), 141(8)
S. 531AM(1), table (a)(i) amended 30/2018, s. 58(1)(c)(i)
S. 531AM(1), table (a)(III) amended 44/2022, ss. 21(6)(a), 106(8)
  30/2018, s. 58(1)(c)(ii)
  8/2013, ss. 2(a), 108(8)
  9/2012, ss. 2(1)(e), 141(8)
S. 531AM(1) table(a)(IV) amended 52/2015, ss. 90(8), 2(1)(a)(i)(I), (2)(a)
  8/2013, ss. 2(a), 108(8)
  9/2012, ss. 2(1)(f), 141(8)
S. 531AM(1) table(a)(iv) substituted 9/2012, ss. 2(1)(c), (12)
S. 531AM inserted 6/2011, ss. 3(1)(a), (2), 84(8)
S. 531AM(1) table(a)(V) deleted 9/2012, ss. 2(1)(g), 141(8)
S. 531AM(1) table(a)(V) inserted 8/2013, ss. 2(b), 108(8)
  9/2012, ss. 2(1)(d), 141(8)
S. 531AM(1) table(a)(V) amended 52/2015, ss. 90(8), 2(1)(a)(i)(II), (2)(a)
S. 531AM table, para (a)(VI) amended 44/2022, ss. 21(6)(b), 106(8)
S. 531AM table, para (a)(VII) inserted 44/2022, ss. 21(6)(c), 106(8)
S. 531AM(1) table(a)(VI) inserted 52/2015, ss. 90(8), 2(1)(a)(i)(III), (2)(a)
S. 531AM(1) table(b)(ii) amended 8/2013, ss. 2(c), 108(8)
  9/2012, ss. 2(1)(h), (12), 141(8)
S. 531AM(1) table(b)(II)(E) amended 8/2013, ss. 2(d), 108(8)
S. 531AM(1) table(b)(III) inserted 8/2013, ss. 2(e), 108(8)
S. 531AM(1) table(b)(I) amended 8/2013, ss. 2(d), 108(8)
S. 531AM(1) table(b)(vi) amended 9/2012, ss. 2(1)(i), 141(8)
S. 531AM(1) table(b)(vii) amended 9/2012, ss. 2(1)(j), 141(8)
S. 531AM(1) table(b)(viii) inserted 9/2012, ss. 2(1)(k), 141(8)
S. 531AM(2) amended 52/2015, ss. 90(8), 2(1)(a)(ii), (2)(a)
  37/2014, ss. 2(b), 101(8)
  9/2012, ss. 2(2), (13), 141(8)
S. 531AN inserted 6/2011, ss. 3(1)(a), (2), 84(8)
S. 531AN table substituted 43/2024, ss. 2(1)(b), 118(8)
  44/2022, ss. 2(1)(c), 106(8)
  26/2020, ss. 2(3)(b), (4), 76(8)
  26/2020, ss. 2(1)(c), (2), 76(8)
  30/2018, ss. 2(1)(b), 65(8)
  41/2017, ss. 2(1)(d), (2), 88(8)
  18/2016, ss. 2(1)(e), (2), table, 59(8)
  52/2015, ss. 90(8), 2(1)(b)(iv), (2)(a)
  37/2014, ss. 2(c)(vii), 101(8)
  8/2013, ss. 3(d), 108(8)
S. 531AN table, part 1 substituted 45/2021, ss. 2(1)(c), 87(8)
S. 531AN applied S.I. No. 658 of 2011, regs. 1(2), 21(1)
S. 531AN(1), (2) substituted 8/2013, ss. 3(a), (b), 108(8)
S. 531AN(1)(a) amended 37/2014, ss. 2(c)(i), 101(8)
S. 531AN(1)(b) amended 37/2014, ss. 2(c)(ii), 101(8)
S. 531AN(2) amended 37/2014, ss. 2(c)(iii), 101(8)
S. 531AN(2A) inserted 9/2012, ss. 2(3)(a), (12)
S. 531AN(3) amended 43/2024, ss. 2(1)(a), 118(8)
  39/2023, ss. 2(1)(a), 2(2)
  44/2022, ss. 2(1)(a), 106(8)
  45/2021, ss. 2(1)(a), 87(8)
  30/2018, ss. 2(1)(a), 65(8)
  41/2017, ss. 2(1)(a), (2), 88(8)
  18/2016, ss. 2(1)(a), (2), 59(8)
  52/2015, ss. 90(8), 2(1)(b)(i)(I), (II), (2)(a)
  37/2014, ss. 2(c)(iv), 101(8)
  8/2013, ss. 3(c), 108(8)
  9/2012, ss. 2(3)(b), (12)
S. 531AN(3) substituted 26/2020, ss. 2(1)(a), (2), 76(8)
  26/2020, ss. 2(3)(a), (4), 76(8)
S. 531AN(3A) inserted 9/2012, ss. 2(3)(c), 141(8)
s. 531AN(3A) amended 52/2015,ss. 90(8), 2(1)(b)(ii), (2)(a)
S. 531AN(3A)(a) amended 41/2017, ss. 2(1)(b), (2), 88(8)
  18/2016, ss. 2(1)(b), (2), 59(8)
  37/2014, ss. 2(c)(v), 101(8)
S. 531AN(4) amended 39/2023, ss. 2(1)(b), 2(2)
  44/2022, ss. 2(1)(b), 106(8)
  45/2021, ss. 2(1)(b), 87(8)
  26/2020, ss. 2(1)(b), 76(8)
  45/2019, ss. 2, 76(8)
  41/2017, ss. 2(1)(c), (2), 88(8)
  37/2014, ss. 2(c)(vi), 101(8)
  9/2012, ss. 2(3)(d), (12)
S. 531AN(4), table, part 1 substituted 39/2023, ss. 2(1)(c), 2(2)
s. 531AN(5)-(7) inserted 52/2015, ss. 90(8), 2(1)(b)(iii), (2)(b)
S. 531AN(5) amended 18/2016, ss. 2(1)(c), (2), 59(8)
S. 531AN(6) amended 18/2016, ss. 2(1)(d), (2), 59(8)
S. 531AN(7) substituted 30/2018, s. 58(1)(d)(i)
S. 531AN(8) inserted 30/2018, s. 58(1)(d)(ii)
S. 531AO inserted 6/2011, ss. 3(1)(a), (2), 84(8)
S. 531AO(1A) inserted 9/2012, ss. 2(4)(b), 141(8)
S. 531AO(1A)(a) amended 39/2023, ss. 12(c)(i), 102(8)
S. 531AO(1A)(b) amended 39/2023, ss. 12(c)(ii), 102(8)
S. 531AO(1A)(c) inserted 39/2023, ss. 12(c)(iii), 102(8)
S. 531AO(1B) inserted 9/2012, ss. 2(4)(b), 141(8)
S. 531AO(1C) inserted 9/2012, ss. 2(4)(b), 141(8)
Ss. 531AO(2)-(12) deleted 9/2012, ss. 2(4)(a), 141(8)
S. 531AOA inserted 30/2018, s. 58(1)(e)
S. 531AOA(6)-(8) inserted 39/2023, ss. 5(1), 5(6)
S. 531AP inserted 6/2011, ss. 3(1)(a), (2), 84(8)
S. 531AP deleted 9/2012, ss. 2(5), 141(8)
S. 531AQ inserted 6/2011, ss. 3(1)(a), (2), 84(8)
S. 531AQ deleted 9/2012, ss. 2(5), 141(8)
S. 531AR inserted 6/2011, ss. 3(1)(a), (2), 84(8)
S. 531AR amended 41/2017, s. 77(1), (2) and schedule 1 para. 2(a)
S. 531AS inserted 6/2011, ss. 3(1)(a), (2), 84(8)
S. 531AS(1) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 63
  18/2011, ss. 1(2), 5(8) & sch. 1
S. 531AS(1A) inserted 9/2012, ss. 2(6), 141(8)
S. 531AS(1A)(b) amended 37/2014, ss. 2(d)(i), 101(8)
S. 531AS(1A)(c) amended 37/2014, ss. 2(d)(ii), 101(8)
S. 531AS(2) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 64
S. 531AS(5) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), items no. 65, 66
S. 531AT inserted 6/2011, ss. 3(1)(a), (2), 84(8)
S. 531AT(1) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 67
  18/2011, ss. 1(2), 5(8) & sch. 1
S. 531AT(2) substituted 9/2012, ss. 2(7), (12)
S. 531AU inserted 6/2011, ss. 3(1)(a), (2), 84(8)
S. 531AUA inserted 9/2012, ss. 2(8), (12)
S. 531AV inserted 6/2011, ss. 3(1)(a), (2), 84(8)
S. 531AV amended 18/2011, ss. 1(2), 5(8) & sch. 1
S. 531AW inserted 6/2011, ss. 3(1)(a), (2), 84(8)
S. 531AX inserted 6/2011, ss. 3(1)(a), (2), 84(8)
S. 531AY inserted 6/2011, ss. 3(1)(a), (2), 84(8)
S. 531AY(4) amended 30/2018, s. 58(1)(f)
S. 531AZ inserted 6/2011, ss. 3(1)(a), (2), 84(8)
S. 531B inserted 25/2008, ss. 2(a), 102(8)
S. 531B(1) Table par.(b)(iva) inserted 5/2010, ss. 3(1)(b), (3), 165(8)
S. 531B(1) Table par.(b)(v), (vi), (vii) inserted 12/2009, ss. 2(1)(e), 2(2), 32(8)
S. 531B(1) Table par.(b)(ivb) inserted 5/2010, ss. 3(1)(c), (3), 165(8)
S. 531B(1) Table par.(a) substituted 5/2010, ss. 3(1)(a), (3), 165(8)
S. 531B(1) Table par.(b) amended 12/2009, ss. 2(1)(b), 2(2), 32(8)
S. 531B(1) Table par.(b)(iii) amended 12/2009, ss. 2(1)(c), 2(2), 32(8)
S. 531B(1) Table par.(b)(iv) amended 12/2009, ss. 2(1)(d), 2(2), 32(8)
S. 531B(2)(a) substituted 12/2009, ss. 2(1)(f), 2(2), 32(8)
S. 531B(3) inserted 12/2009, ss. 2(1)(g), 2(2), 32(8)
S. 531B(4) inserted 12/2009, ss. 2(1)(g), 2(2), 32(8)
S. 531C inserted 25/2008, ss. 2(a), 102(8)
S. 531C substituted 12/2009, ss. 2(1)(h), 2(2), 32(8)
S. 531D inserted 25/2008, ss. 2(a), 102(8)
S. 531D(2) substituted 12/2009, ss. 2(1)(i), 2(2), 32(8)
S. 531E inserted 25/2008, ss. 2(a), 102(8)
S. 531F inserted 25/2008, ss. 2(a), 102(8)
S. 531G inserted 25/2008, ss. 2(a), 102(8)
S. 531H inserted 25/2008, ss. 2(a), 102(8)
S. 531H substituted 12/2009, ss. 2(1)(j), 2(2), 32(8)
S. 531H(5) inserted 41/2017, s. 75 and schedule 3(e)
S. 531I inserted 25/2008, ss. 2(a), 102(8)
S. 531J inserted 25/2008, ss. 2(a), 102(8)
S. 531K inserted 25/2008, ss. 2(a), 102(8)
S. 531L inserted 25/2008, ss. 2(a), 102(8)
S. 531M inserted 25/2008, ss. 2(a), 102(8)
S. 531M(1) deleted 59/2015, s. 37(1)
S. 531N inserted 25/2008, ss. 2(a), 102(8)
S. 531NA inserted 6/2011, ss. 2, 84(8)
S. 531O inserted 25/2008, ss. 3(1)(a), 102(8)
S. 531P inserted 25/2008, ss. 3(1)(a), 102(8)
S. 531Q inserted 25/2008, ss. 3(1)(a), 102(8)
S. 531R inserted 25/2008, ss. 3(1)(a), 102(8)
S. 531S inserted 25/2008, ss. 3(1)(a), 102(8)
S. 531T inserted 25/2008, ss. 3(1)(a), 102(8)
S. 531U inserted 25/2008, ss. 3(1)(a), 102(8)
S. 531V inserted 25/2008, ss. 3(1)(a), 102(8)
S. 531W inserted 25/2008, ss. 3(1)(a), 102(8)
S. 531X inserted 25/2008, ss. 3(1)(a), 102(8)
S. 531Y inserted 25/2008, ss. 3(1)(a), 102(8)
S. 531Z inserted 25/2008, ss. 3(1)(a), 102(8)
S. 532(b) amended 8/2013, ss. 44(a), 108(8)
S. 533(da) inserted 9/2012, s. 56(1)(a), (2), 141(8)
S. 533(da) amended 41/2017, ss. 82(2) and schedule 2 para. 1(y), 82(3)(a)
S. 533(e) amended 9/2012, s. 56(1)(b), (2), 141(8)
S. 536(5) inserted 39/2023, ss. 47(1), 102(8)
S. 538(2A), inserted 3/1998, ss. 67, 138(8)
S. 538(2A)(a) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 69
S. 538(2A)(c)(ii) substituted 18/2011, ss. 1(2), 5(8), (9)(a) & sch. 1
S. 539 renumbered as s. 539(1) 3/2008, s. 137 & sch. 6, par. 1(g)
S. 539(2) inserted 3/2008, s. 137 & sch. 6, par. 1(g)
S. 540A inserted 9/2012, ss. 44(1)(b), (2), 141(8)
S. 541(1)(a) amended 8/2013, ss. 44(b), 108(8)
S. 541(1A) inserted 41/2017, ss. 82(2) and schedule 2 para. 1(z), 82(4)
S. 541(6) amended 8/2013, ss. 44(b), 108(8)
  18/2011, ss. 1(2), 5(8) & sch. 1
S. 541(6A) inserted 26/2020, ss. 23, 76(8)
S. 541A inserted 3/1998, s. 47, sch. 2, par. 9
S. 541A(1) amended 8/2013, ss. 44(c), 108(8)
S. 541A(2) amended 2/1999, s. 87(1)(a), (2)
S. 541A(4), inserted 2/1999, s. 87(1)(b), (2)
S. 541B inserted 3/2003, s. 70(1), (2)
S. 541B(1) amended 52/2015, ss. 90(8), 37(1), (2)
S. 541C s. inserted 25/2008, ss. 41, 102(8)
S. 541C(1) amended 23/2020, ss. 2(1)(f), 59
S. 541C exclusion from obligation to report certain transactions under S.I. No. 7 of 2011, schedule
S. 541C(1) substituted 8/2013, ss. 46(a), 108(8)
S. 541C(2)(a) amended 8/2013, ss. 46(b), 108(8)
S. 542(1)(d), par. inserted 5/2002, ss. 62, 141(8)
S. 542(1)(d) substituted 5/2010, ss. 56(1), (2), 165(8)
S. 542(1A), (1B) inserted 52/2015, ss. 90(8), 38
S. 544(5) amended 59/2015, s. 37(4)(a)(i)
S. 544(7) amended 59/2015, s. 37(4)(a)(ii)
s. 545A inserted 26/2020, ss. 62(2), 62(6)
S. 546A inserted 5/2010, ss. 59(1), (2), 165(8)
S. 547(1A), inserted 3/1998, ss. 68, 138(8)
S. 548(6), (7) deleted 41/2017, s. 75 and schedule 3(g)
S. 549(6) substituted 25/2008, ss. 43(1)(a), (2), 102(8)
S. 549(7A) inserted 25/2008, ss. 43(1)(b), (2), 102(8)
S. 552(1A) inserted 3/1998, s. 47, sch. 2, par. 10
S. 552(1B) inserted 41/2013, ss. 42, 87(7)
S. 555(4) inserted 39/2023, ss. 39(i), 102(8)
S. 556(1) amended 7/2001, s. 77, sch. 2, pars. 33, 61
S. 556(2) multiplier prescribed S.I. No. 110 of 1998, reg. 2, table
S. 556(2) multipliers specified S.I. No. 12 of 2003, reg. 2 & table
  S.I. No. 1 of 2002, reg. 2 & table
  S.I. No. 125 of 2001, reg. 2 & table
  S.I. No. 76 of 2000, reg. 2 & table
  S.I. No. 111 of 1999, reg. 2 & table
S. 556(2)(a) amended 3/2003, ss. 65(a), 171(9)
S. 556(6)(a) amended 5/2005, ss. 147, 150(9), sch. 6
  3/2003, ss. 65(b), 171(9)
S. 556(6)(b) amended 3/2003, ss. 65(c), 171(9)
S. 556(6A) inserted 3/2003, ss. 65(d), 171(9)
S. 560(1) amended 37/2014, s. 47(1), (2)
S. 562(2) amended 3/2008, s. 137 & sch. 6, par. 1(h)(i)
S. 562(2A) inserted 9/2012, ss. 57, 141(8)
S. 562(3) inserted 3/2008, s. 137 & sch. 6, par. 1(h)(ii)
S. 563(1)(b) amended 3/2008, s. 137 & sch. 6, par. 1(i)
S. 564 exclusion from obligation to report certain transactions under S.I. No. 7 of 2011, schedule
S. 567(3) substituted 7/2001, ss. 44(b), 243(9)
S. 569 substituted 8/2013, s. 100(1)(e), (4)(b)
S. 570 amended 41/2017, ss. 82(2) and schedule 2 para. 1(aa), 82(3)(a)
S. 571 limitation on actions under S.I. No. 624 of 2010, regs. 1(2), 11(4)(d)
S. 574(3) amended 27/2009, ss. 2, 8(1), sch. 1
S. 577(5)(a)(ii)(I) amended 1/2003, s. 119, sch. 3
S. 577(5)(a)(ii)(II) amended 1/2003, s. 119, sch. 3
S. 577(5)(b) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 70
S. 577A inserted 3/1998, ss. 69, 138(8)
S. 579(1) amended 9/2012, s. 66(1)(a), (2), 141(8)
S. 579(2)(b) substituted 9/2012, s. 66(1)(b), (2), 141(8)
S. 579(2)(c) inserted 9/2012, s. 66(1)(b), (2), 141(8)
S. 579(2)(d) inserted 9/2012, s. 66(1)(b), (2), 141(8)
S. 579(2)(e) inserted 9/2012, s. 66(1)(b), (2), 141(8)
S. 579(3)(b) deleted 9/2012, s. 66(1)(c), (2), 141(8)
S. 579(6) substituted 41/2017, ss. 14(a), 88(8)
  18/2016, ss. 27(a), 59(8)
Ss. 579A-579F inserted 2/1999, ss. 88(1), 88(2)
S. 579A(2) substituted 5/2002, ss. 47(1)(a), 47(2)
S. 579A(2)(d) amended 18/2011, ss. 1(2), 5(8), schedule 1
S. 579A(9A) inserted 18/2016, ss. 27(b), 59(8)
S. 579A(9A) substituted 41/2017, ss. 14(b), 88(8)
S. 579A(10)(11) deleted 5/2002, ss. 47(1)(b), 47(2)
S. 579B(1) amended 11/2007, ss. 35(2), schedule 2, pars. 1(q), (2), ss. 35(3), 130(9)
  8/2004, s. 89, schedule 3, 1(o)
S. 579B(9) inserted 30/2018, ss. 29, 65(8)
S. 579D(1) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), items no. 71, 72
  7/2001, ss. 78(2)(b), 243(9)
S. 581(4) amended 18/2011, ss. 1(2), 5(8), (9)(a) & sch. 1
S. 584 applied S.I. No. 18 of 2011
S. 584(3) amended 3/2003, ss. 66(a)(i), 171(9)
  9/2012, s. 58(1)(a), (2), 141(8)
S. 584(9) inserted 3/2003, ss. 66(a)(ii), 171(9)
S. 584(10) inserted 9/2012, s. 58(1)(b), (2), 141(8)
S. 585(1), definition "conversion/securities" amended 3/2003, ss. 66(b), 171(9)
S. 585(1) amended 9/2012, ss. 58(1)(c), (2), 141(8)
S. 585(1A) inserted 9/2012, ss. 58(1)(d), (2), 141(8)
S. 586(3)(c) inserted 3/2003, ss. 66(c), 171(9)
S. 586(3)(d) inserted 9/2012, ss. 58(1)(e), (2), 141(8)
S. 587(2A) inserted 41/2017, ss. 82(2) and schedule 2 para. 1(ab), 82(4)
S. 587(4)(c) inserted 3/2003, ss. 66(d), 171(9)
S. 587(4)(d) inserted 9/2012, ss. 58(1)(f), (2), 141(8)
S. 588(1) amended 6/2006, ss. 59(1)(a), (2)(a), 130(8)
S. 588(1)(b) substituted 26/2020, ss. 60(b), 76(9)
S. 588(7) inserted 6/2006, ss. 76, 130(8)
S. 590 amended 7/2001, ss. 39, 243(9)
S. 590(7)(a) substituted 5/2010, ss. 57(1), (2), 165(8)
S. 590(7)(aa) inserted 52/2015, ss. 90(8), 39
S. 590(7)(aa) substituted 41/2017, ss. 14(c), 88(8)
S. 591(1) amended 30/2018, ss. 25(2)(c), 65(8)
S. 591(2)(a) amended 3/2003, ss. 67(1)(a), 171(9)
S. 591(7)(c) amended 41/2017, ss. 82(2) and schedule 2 para. 1(ac), 82(3)(a)
S. 591(10) amended 9/2012, s. 129 & sch. 4, pt. 2, par.(g), item no. 73
S. 591(11)(c) amended 5/2005, ss. 145(1)(7)(a), 150(9), sch. 5 pt. 1
S. 591A s. inserted 3/2008, s.51(1), (2), 144(8)
S. 592 repealed 3/1998, ss. 70, 138(8)
S. 594(1) amended 7/2001, ss. 66(1)(a)(2)(b), 243(9)
S. 594(1)(c)(i) amended 6/2006, ss. 59(1)(b), (2)(a), 130(8)
S. 594(1)(c)(i)(II) substituted 26/2020, ss. 60(c), 76(9)
S. 594(2)(f), par. inserted 3/1998, ss. 65(1)(b)(2)(b), 138(8)
S. 594(3) deleted 7/2001, ss. 66(1)(b)(2)(b), 243(9)
S. 594(4)(a), par. substituted 7/2001, ss. 66(1)(c)(2)(b), 243(9)
S. 595(1)(a), definition of "relevant policy" substituted 3/2000, ss. 55, 166(9)
S. 597(3)(c)(d), pars. inserted 3/1998, ss. 71, 138(8)
S. 597(4)(a)(i), amended with saver. 3/2003, ss. 67(1)(b)(2)(a), 171(9)
S. 597(7) amended 3/2008, s.137 & sch. 6, par. 1(j)
S. 597A inserted 41/2013, ss. 45(1), (2)
S. 597A substituted 37/2014, s. 52(1), (2)
S. 597A(1) amended 30/2018, ss. 25(2)(d), 65(8)
S. 597A(6) inserted 52/2015, ss. 90(8), 35(a)
S. 597AA inserted 52/2015, ss. 90(8), 35(b)
S. 597AA(1)(a) amended 39/2023, ss. 48, 102(8)
  26/2020, ss. 24(1)(a), 76(8)
S. 597AA(2)(a)(ii)(A) substituted 26/2020, ss. 24(1)(b), 76(8)
S. 597AA(2)(b)(ii) amended 41/2017, ss. 30(1)(a)(i), 30(4)
S. 597AA(2)(b)(iii) amended 41/2017, ss. 30(1)(a)(ii), 30(4)
S. 597AA(2)(b)(iv), (v) inserted 41/2017, ss. 30(1)(a)(iii), 30(4)
S. 597AA(3) amended 18/2016, ss. 26(1), (2), 59(8)
S. 597AA(6), (7), (8) inserted 41/2017, ss. 30(1)(b), 30(4)
S. 598(1) amended 41/2017, ss. 30(2)(a), 30(4)
  3/1998, ss. 72, 138(8)
S. 598(1)(a) amended 39/2023, ss. 49(a), 102(8)
  52/2015, ss. 90(8), 19(1)(a)
  37/2014, ss. 50(1)(a), (2), 97(a), (b) & sch. 3 para. 1(e), 8
  41/2013, ss. 43(1), (2)
  18/2011, ss. 1(2), 5(8) & sch. 1
  25/2008, s. 99 & sch. 6, pars. 1(b), 7(a)(ii)
  11/2007, ss. 52(1)(a)(i)(I)-(II), (2), 130(9)
  6/2006, ss. 70(1)(a)(i)-(iii), (2), 130(8)
S. 598(1)(a), definition of "the Scheme" substituted 3/2003, s.68(1)(a)(2)
S. 598(1)(d) amended 18/2011, ss. 1(2), 5(8) & sch. 1
S. 598(1)(d)(i) substituted 3/2003, s.68(1)(b)(2)
S. 598(1)(d)(iia) inserted 3/2003, s.68(1)(c)(2)
S. 598(1)(d)(iib) inserted 6/2006, ss. 70(1)(b), (2), 130(8)
S. 598(1)(d)(iib) amended 52/2015, ss. 90(8), 19(1)(b)
S. 598(1)(e) inserted 37/2014, s. 50(1)(b), (2)
S. 598(1)(f) inserted 41/2017, ss. 30(2)(b), 30(4)
S. 598(1)(ii)(iii), definition of "qualifying assets", paras. substituted 5/2002, ss. 59, 141(8)
S. 598(2) substituted 9/2012, ss. 59, 141(8)
S. 598(2)(a) amended 39/2023, ss. 49(b)(i), 102(8)
  11/2007, ss. 52(1)(a)(ii), (2), 130(9)
  3/2000, ss. 85, 166(9)
S.598(2)(a)(i)(ii) amended 7/2001, s.240, sch. 5
  3/2003, s.68(1)(d)(2)
S. 598(2)(c) amended 39/2023, ss. 49(b)(ii), 102(8)
S. 598(2)(ca), (cb) inserted 39/2023, ss. 49(b)(iii), 102(8)
S. 598(2)(d) amended 39/2023, ss. 49(b)(iv), 102(8)
S. 598(2A) inserted 41/2017, ss. 34(1), (2), 88(8)
S. 598(3A) amended 39/2023, ss. 49(c), 102(8)
  18/2016, ss. 28(1), 28(2)
S. 598(3A) inserted 3/2008, s.54(1)(a)(i), (2)(a)
S. 598(3B) inserted 9/2022, ss. 15(1)(b), 15(2)
S. 598(3B)(b)(ii)(II) amended 39/2023, ss. 49(d), 102(8)
S. 598(6)(b) amended 37/2014, s. 45(1)(a), (2)
  9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 74
S. 598(6)(c) amended 18/2011, ss. 1(2), 5(8) & sch. 1
S. 598(7A) inserted 5/2010, ss. 58(1), (2), 165(8)
S. 598(7B), (7C), (7D) inserted 41/2017, ss. 30(2)(c), 30(4)
S. 598(8) inserted 3/2008, ss. 54(1)(a)(ii), (2)(b), 144(8)
S. 598(9) inserted 39/2023, ss. 49(e), 102(8)
S. 598A s. inserted 3/2008, s. 54(1)(b), (2)(c), 144(8)
S. 599(1)(a) substituted 11/2007, ss. 52(1)(b)(i), (2), 130(9)
  6/2006, ss. 71(1), (2), 130(8)
S. 599(1)(a)(iii) amended 8/2013, ss. 47(a), 108(8)
S. 599(1)(b) substituted 9/2012, ss. 60, 141(8)
S. 599(1)(b)(i) amended 39/2023, ss. 50(a)(i)(I), 102(8)
S. 599(1)(b)(iia) amended 39/2023, ss. 50(a)(i)(II), 102(8)
S. 599(1)(b)(iia) inserted 8/2013, ss. 47(b), 108(8)
S. 599(1)(b)(iii) amended 39/2023, ss. 50(a)(i)(III), 102(8)
S. 599(1)(b)(iv)-(vii) inserted 39/2023, ss. 50(a)(i)(IV), 102(8)
S. 599(1)(c) substituted 8/2013, ss. 47(c), 108(8)
S. 599(1)(d) par. inserted 11/2007, ss. 52(1)(b)(ii), (2), 130(9)
S. 599(2) substituted 39/2023, ss. 50(b), 102(8)
  8/2013, ss. 47(d), 108(8)
S. 599(4)(b) amended 3/2003, s. 17(1)(f), (2)
S. 599(4)(b) deleted 37/2014, s. 45(1)(b), (2)
S. 599(4A) inserted 43/2024, ss. 55(a), 118(8)
S. 599(5) amended 41/2017, ss. 30(3)(a), 30(4)
S. 599(6) inserted 18/2011, ss. 1(2), 5(8) & sch. 1
S. 599(7) amended 39/2023, ss. 50(c)(i), 102(8)
S. 599(7) inserted 41/2017, ss. 30(3)(b), 30(4)
S. 599(7)(b) amended 39/2023, ss. 50(c)(ii), 102(8)
S. 599(8) inserted 39/2023, ss. 50(d), 102(8)
S. 599(9) inserted 43/2024, ss. 55(b), 118(8)
S. 600A inserted 7/2001, ss. 92, 243(9)
S. 600A(1) amended 5/2002, ss. 60(a), (b), 141(8)
S. 600A(2)(a) amended with saver 3/2003, ss. 67(1)(c), (2)(b), 171(9)
S. 600A(5) amended 3/2008, s. 137 & sch. 6, par. 1(j)
 S. 600B-600S inserted 43/2024, ss. 54(1), 54(2)
Chapter 6A (ss. 600B-600R) inserted 39/2023, ss. 46(1)(a), 102(8)
S. 601(1) amended 7/2001, ss. 77, 240, sch. 2, pars. 34, 61, sch. 5
S. 601(2) amended 7/2001, ss. 77, 240, sch. 2, pars. 34, 61, sch. 5
S. 601(3) amended 7/2001, ss. 77, 240, sch. 2, pars. 34, 61, sch. 5
S. 602(2) amended 7/2001, s. 240, sch. 5
S. 602(3)(a) amended  7/2001, s. 240, sch. 5
S. 602(4) amended 7/2001, s. 240, sch. 5
S. 602(6)(b) amended 7/2001, s. 240, sch. 5
S. 602(6)(c) amended 7/2001, s. 240, sch. 5
S. 603(2)(a) amended 39/2023, ss. 39(j)(i), 102(8)
S. 603(5) inserted 39/2023, ss. 39(j)(ii), 102(8)
S. 603A inserted 7/2001, ss. 93, 243(9)
S. 603A(1) substituted 6/2006, s. 72(1), (2), 130(8)
S. 603A(1A) inserted 6/2006, s. 72(1), (2), 130(8)
S. 603A(1A) substituted 11/2007, ss. 53(1), (2), 130(9)
S. 603A(1A) amended 3/2008, s.55(1)(a), (2)(a), 144(8)
S. 603A(2)(a) amended 18/2011, ss. 1(2), 5(8) & sch. 1
S. 603A(2A) inserted 3/2008, s.55(1)(b), (2)(b), 144(8)
S. 603A(3)(a) amended 18/2011, ss. 1(2), 5(8) & sch. 1
S. 603A(5) inserted 18/2011, ss. 1(2), 5(8) & sch. 1
S. 603A(6) inserted 30/2018, ss. 30, 65(8)
S. 604(5)(b), period of absence qualify. 19/2000, s. 7(2)
S. 604(7) amended 59/2015, s. 37(4)(b)(i)
S. 604(8)(a) amended 59/2015, s. 37(4)(b)(ii)
S. 604(8)(b) substituted 59/2015, s. 37(4)(b)(iii)
S. 604(8)(b) amended 59/2015, s. 37(4)(b)(iv)
S. 604(8A) inserted 59/2015, s. 37(4)(b)(v)
S. 604(9) amended 18/2011, ss. 1(2), 5(8), (9)(a) & sch. 1
S. 604(9)(a) amended 18/2011, ss. 1(2), 5(8), (9)(a) & sch. 1
S. 604(9)(d) amended 18/2011, ss. 1(2), 5(8), (9)(a) & sch. 1
S. 604(11)(a) substituted 9/2012, s. 134(1)(d), (3)(a)
S. 604(11)(c) inserted 18/2011, ss. 1(2), 5(8), (9)(a) & sch. 1
S. 604(12)(c) amended 7/2001, ss. 77, 240, sch. 2, pars. 35, 61, sch. 5
S. 604(15) inserted 45/2021, ss. 37, 87(8)
S. 604A inserted 9/2012, ss. 64, 141(8)
S. 604A(2)amended 23/2020, ss. 2(1)(f), 60
  8/2019, ss. 2(1)(f), 54
  41/2013, ss. 44, 87(7)
S. 604A(2)(a) amended 39/2023, ss. 51(a)(i)(I), 51(2)
S. 604A(2)(a)(i) amended 39/2023, ss. 51(a)(i)(II), 51(2)
S. 604A(2)(a)(ii) amended 39/2023, ss. 51(a)(i)(III), 51(2)
S. 604A(2)(b) amended 39/2023, ss. 51(a)(ii), 51(2)
  41/2017, ss. 33(1)(a), (2), 88(8)
S. 604A(2A) amended 39/2023, ss. 51(b), 51(2)
S. 604A(2A) inserted 41/2017, ss. 33(1)(b), (2), 88(8)
S. 604A(3) amended 41/2017, ss. 33(1)(c), (2), 88(8)
S. 604A(4) amended 41/2017, ss. 33(1)(d)(i), (2), 88(8)
S. 604A(4)(a) amended 39/2023, ss. 51(c), 51(2)
  41/2017, ss. 33(1)(d)(ii), (2), 88(8)
S. 604A(4)(b) amended 41/2017, ss. 33(1)(d)(iii), (2), 88(8)
S. 604B inserted 8/2013, s. 48(1), (2)
S. 604B(1) amended 11/2023, s. 3(1)(b)
S. 604B(1)(a) amended 44/2022, ss. 97, 97(2)
  45/2019, ss. 35(1), 35(2)
  18/2016, ss. 29, 59(8)
  37/2014, ss. 49, 101(8)
Ss. 604B(3A), (3B) inserted 41/2017, ss. 29(1), (2), 88(8)
S. 604B(3C) inserted 30/2018, ss. 31, 65(8)
S. 605(1) amended with saver 3/2003, ss. 67(1)(d)(2)(c), 171(9)
S. 605(1)(c) substituted 5/2002, ss. 61(a), 141(8)
S. 605(4) amended 3/2008, s.137 & sch. 6, par. 1(l)
S. 605(4A) inserted 5/2002, ss. 61(b), 141(8)
S. 606(1)(a) amended 6/2006, ss. 73(1)(a), 130(8)
  7/2001, ss. 77, 240, sch. 2, pars. 35, 61, sch. 5
S. 606(1)(b) amended 6/2006, ss. 73(1)(b), (2), 130(8)
S. 607(1)(d) amended 39/2023, ss. 100(a), schedule, para. 1(f), 100(b)
  37/2014, ss. 25(1)(b), (2)
  41/2013, ss. 29(1)(b), (2)
  3/2008, s. 141 & sch. 8, par. 1(h) & 7(a)(i)
  7/2001, s. 241(1)(b), (2)
  32/2000, ss. 7(1), 8(2), sch.
S. 607(1)(d) repealed in part 12/2001, ss. 12(1), 13(2), sch., pt. 1
S. 607(1)(fa) inserted 3/2003, s.43(1)(d)(2)
S. 607(1)(fa) deleted 23/2014, ss. 1(3), 5(1), sch. 1 pt. 4 item 8
S. 607(2)(a) substituted 5/2010, ss. 60(1)(a), (2), 165(8)
S. 607(2)(c) inserted 5/2010, ss. 60(1)(b), (2), 165(8)
S. 608(2) amended 43/2024, ss. 15(1)(e), 15(3)
  44/2022, ss. 21(7), 106(8)
S. 608(2) substituted 3/2003, s.14(1)(a) 2(d)
S. 608(2A) inserted 5/2005, ss. 58, 150(8)
S. 609 saver for powers of Revenue Commissioners 6/2009, ss. 1(2) & 7(2)(a)
S. 610A inserted 9/2012, ss. 67(1)(a), (2), 141(8)
S. 611(1)(a) amended 6/2006, ss. 20(1)(a), (2) 130(8)
S. 611(1)(a)(iii) substituted 5/2010, ss. 61(1)(a), (2), 165(8)
S. 611(1)(a)(iii) amended 9/2012, ss. 61, 141(8)
S. 611(1)(c) amended 3/2003, s.17(1)(f)(2)
S. 611(1)(c) deleted 37/2014, ss. 45(1)(c), (2)
S. 611(2) amended 5/2010, ss. 61(1)(b), (2), 165(8)
S. 611A inserted 25/2008, s. 45(1), (2), 102(8)
S. 613(1)(c) amended 41/2013, ss. 77(1)(b)(i), (3)
S. 613(1)(ca) inserted 41/2017, ss. 32(1)(a), 32(2)
S. 613(1)(d) amended 20/2023, ss. 1(3), 41(d)(i)
S. 613(1)(d) inserted 41/2013, ss. 77(1)(b)(ii), (3)
S. 613(1)(e) amended 43/2024, ss. 30(1)(d)(i), 30(3)(a)
S. 613(1)(e) inserted 20/2023, ss. 1(3), 41(d)(ii)
S. 613(1)(f) inserted 43/2024, ss. 30(1)(d)(ii), 30(3)(a)
S. 613(4)(a) amended prosp. 2/1999, s. 90(1)(a)(i)(2)
S. 613(5) inserted 2/1999, s. 90(1)(a)(ii)(2)
S. 613(6) amended 11/2007, ss. 35(2) & sch. 2, pars. 1(r), (2), ss. 35(3), 130(9)
  8/2004, s. 89, schedule 3, 1(p)
S. 613(6) inserted 2/1999, s. 90(1)(a)(ii)(2)
S. 613(7) inserted 9/2012, ss. 62, 141(8)
S. 613(7) substituted 18/2016, ss. 30(1), 30(2), 59(8)
S. 613(7)(aa) inserted 41/2017, ss. 32(1)(b), 32(2)
S. 613(8) inserted 43/2024, ss. 56(1), 118(8)
S. 613A inserted 2/1999, s. 90(1)(b)(2)
S. 615(2) substituted 7/2001, ss. 38(1)(a)(2), 243(9)
S. 615(2)(a)(ii) amended 3/2008, ss. 42(1)(a)(i), 42(2), 144(8)
S. 615(2)(a)(iv) inserted 3/2008, ss. 42(1)(a)(ii), 42(2), 144(8)
S. 615(2)(a)(iv) substituted 52/2015, ss. 90(8), 40(a)
S. 615(2)(a)(iv)(I) amended 41/2017, ss. 82(2) and schedule 2 para. 1(ad)(i), 82(3)(a)
S. 615(2)(b)(ii) substituted 23/2020, ss. 2(1)(f), 56
  8/2019, ss. 2(1)(f), 51
S. 615(2)(b)(ii) amended 5/2002, ss. 36(a), 141(8)
S. 615(2A) inserted 41/2017, ss. 82(2) and schedule 2 para. 1(ad)(ii), 82(4)
S. 615(4) inserted 12/2009, ss. 13(1)(e), (2), 32(8)
s. 615(4A) inserted 52/2015, ss. 90(8), 41(1), (2)
S. 616(1) amended 2/1999, s.56(1)(a)(i)(2)(a)
S. 616(1)(a) substituted 23/2020, ss. 2(1)(f), 57
  45/2019, ss. 36(1), 76(8)
S. 616(1)(a)-(c), pars. substituted 2/1999, s.56(1)(a)(ii)(2)(a)
S. 616(1)(a) amended 41/2017, ss. 31(a), 88(8)
  5/2002, ss. 36(b)(i), 141(8)
S. 616(1)(a)(e)(f)(2)(b) amended 7/2001, ss. 38(1)(b)(i)(2), 243(9)
S. 616(1)(g) par. inserted 34/2009, ss. 1(2) &(3), 240 & sch. 3, pt. 10, item 11
S. 616(1)(g) provision of tax information to NAMA 34/2009, ss. 1(2), 212
S. 616(2)(a) amended 41/2017, ss. 82(2) and schedule 2 para. 1(ae), 82(3)(a)
S. 616(3) amended 2/1999, s.56(1)(b)(i)(ii)(2)(b)
S. 616(3A) inserted 6/2006, ss. 60(c), 130(8)
S. 616(4) amended 2/1999, s.56(1)(b)(i)(ii)(2)(b)
S. 616(7) inserted 5/2002, ss. 36(b)(ii), 141(8)
S. 616(7) amended 11/2007, ss. 35(2) & sch. 2, pars. 1(s), (2), ss. 35(3), 130(9)
  5/2005, ss. 147, 150(9), sch. 6
S. 617 restricted 39/2013, ss. 1(2), 31(1)
S. 617(1) substituted 7/2001, ss. 38(1)(c)(2), 243(9)
S. 617(1) amended 12/2009, ss. 13(1)(f), (2), 32(8)
S. 617(1)(c) substituted 3/2008, s.42(1)(b), (2), 144(8)
S. 617(1)(c)(ii) substituted 37/2014, ss. 29(1)(a), (2), 101(8)
S. 617(1)(c)(ii) amended 52/2015, ss. 90(8), 40(b)(i), (ii)
S. 617(1)(c)(ii)(I) amended 41/2017, ss. 82(2) schedule 2 para. 1(af), 82(3)(a)
S. 617(1)(c)(ii)(III) inserted 52/2015, ss. 90(8), 40(b)(iii)
S. 617(4) inserted 12/2009, ss. 13(1)(g), (2), 32(8)
S. 617(5) inserted 41/2017, ss. 31(b), 88(8)
S. 617A inserted 45/2021, ss. 38, 87(8)
S. 618(1) substituted 7/2001, ss. 38(1)(d)(i)(2), 243(9)
S. 618(2) amended 7/2001, ss. 38(1)(d)(ii)(2), 243(9)
S. 618(3), inserted 7/2001, ss. 38(1)(d)(iii)(2), 243(9)
S. 619(1)(2) amended 7/2001, ss. 38(1)(e)(2), 243(9)
S. 619A inserted 9/2012, ss. 67(1)(a), 141(8)
S. 620 substituted 7/2001, ss. 38(1)(f)(2), 243(9)
S. 620A inserted 7/2001, ss. 38(1)(g)(2), 243(9)
S. 621 amended 7/2001, ss. 38(1)(h)(2), 243(9)
S. 621(1) amended 5/2002, ss. 36(c), 141(8)
S. 621(4) amended 2/1999, s.56(1)(c)(2)(b)
S. 621(5) amended 41/2017, ss. 82(2) and schedule 2 para. 1(ag), 82(3)(a)
S. 621(6), (7) substituted 59/2015, s. 37(5)
S. 621(8)(a) substituted 45/2019, ss. 37(a), 76(8)
S. 621(8)(aa) inserted 45/2019, ss. 37(b), 76(8)
S. 623 restricted 39/2013, ss. 1(2), 31(2)
S. 623(2), substituted 7/2001, ss. 38(1)(i)(2), 243(9)
S. 623(2) amended 34/2009, ss. 1(2) &(3), 240 & sch. 3, pt. 10, item 12
S. 623(2A) inserted 34/2009, ss. 1(2) &(3), 240 & sch. 3, pt. 10, item 13
S. 623(4) amended 37/2014, ss. 41, 101(8)
S. 623(7) inserted 41/2017, ss. 31(c), 88(8)
S. 623A inserted 2/1999, s.56(1)(d)(2)(b)
S. 624(5) amended 5/2002, ss. 36(d), 141(8)
  7/2001, ss. 38(1)(j), (2), 243(9)
S. 625(7) amended 41/2017, ss. 82(2), schedule 2, para. 1(ah), 82(3)(a)
S. 625A inserted 2/1999, ss. 56(1)(e), 56(2)(b)
S. 626A inserted 2/1999, s.56(1)(f)(2)(b)
S. 626B inserted 8/2004, s.42(1)(a)(2)
S. 626B(1)(a) amended 25/2008, ss. 33(g)(i)&(ii), 102(8)
  11/2007, ss. 35(2) & sch. 2, pars. 1(t), (2), ss.35(3), 130(9)
  5/2005, s. 54(1)(a), (2)
S. 626B(1)(b)(i) amended 5/2005, s. 54(1)(b), (2)
S. 626B(1)(b)(i)(B) amended 41/2013, s. 84 & schedule, pars. 1(g), 5(a)
S. 626B(1)(b)(iv) amended 41/2017, ss. 82(2) and schedule 2 para. 1(ai), 82(3)(a)
S. 626B(2)(a) amended 5/2005, s. 54(1)(c), (2)
S. 626B(3)(d) amended 12/2009, ss. 12(1), (2), 32(8)
  6/2006, ss. 64(1)(a), (2), 130(8)
S. 626B(3)(e) inserted 6/2006, ss. 64(1)(b), (2), 130(8)
S. 626B(3A) inserted 37/2014, ss. 44(1), (2), 101(8)
S. 626B(3B) inserted 41/2017, ss. 27(1), (2), 88(8)
S. 626C s. inserted 8/2004, s.42(1)(a)(2)
Ss. 627-629 substituted 30/2018, ss. 32, 32
S. 627(2) amended 45/2019, ss. 38(1)(a)(i)(I), 76(8)
S. 627(2)(a) amended 45/2019, ss. 38(1)(a)(i)(II), 76(8)
  11/2007, ss. 35(2) & sch. 2, pars. 1(u), (2), ss. 35(3), 130(9)
  8/2004, s. 89, schedule 3, 1(q)
S. 627(2)(a), definition substituted 3/1998, ss. 48, 138(8), sch. 3, par. 5
S. 627(2)(b) amended 45/2019, ss. 38(1)(a)(i)(II), 76(8)
S. 627(2A) inserted 45/2019, ss. 38(1)(a)(ii), 76(8)
S. 628A inserted 41/2013, ss. 35(1), (2)
S. 629(1) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), items no. 75, 76
  7/2001, ss. 38(1)(k)(2), 78(2)(b), 243(9)
S. 629(9)(a) substituted 26/2020, ss. 25, 76(8)
S. 629A inserted 6/2006, ss. 60(d), 130(8)
S. 629B inserted 30/2018, ss. 32, 32
S. 629B(1) amended 45/2019, ss. 38(1)(b), 76(8)
S. 629C inserted 30/2018, ss. 32, 32
Pt. 21 (ss. 630-638A) retitled 41/2017, ss. 83(1)(a), 83(2)
S. 630 amended 45/2021, ss. 39, 87(8)
  41/2017, ss. 83(1)(c), 83(2)
  41/2013, s. 84 & schedule, pars. 1(h), 5(d)
  5/2010, s. 159 & sch. 4, pars. 1(f), 6(a)(i)
  11/2007, ss. 35(2) & sch. 2, pars. 1(v), (2), ss. 35(3), 130(9)
  6/2006, ss. 60(e)(i)(I)-(III), 130(8)
Pt. 21 (ss. 630-638), Chapter 1 chapter title inserted 41/2017, ss. 83(1)(b), 83(2)
S. 631 restricted 39/2013, ss. 1(2), 31(1)
S. 631(5)(b) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 77
S. 633A s. inserted 6/2006, ss. 60(e)(ii), 130(8)
S. 633B inserted 6/2006, ss. 60(e)(ii), 130(8)
S. 633C inserted 6/2006, ss. 60(e)(ii), 130(8)
S. 633D inserted 9/2012, ss. 51, 141(8)
S. 634(3) inserted 6/2006, ss. 60(e)(iii), 130(8)
S. 635 amended 6/2006, ss. 60(e)(iv)(I), 60(e)(iv)(II), 130(8)
S. 636(1) deleted 9/2012, s. 131, schedule 5, para. 1(f)
S. 636(2) amended 6/2006, ss. 60(e)(v), 130(8)
S. 637(1)(b) amended 41/2017, ss. 83(1)(c), 83(2)
S. 638 substituted 59/2015, s. 37(6)
S. 638(1) amended 41/2017, ss. 83(1)(c), 83(2)
Pt. 21 Chapter 2 (S. 638A) inserted 41/2017, ss. 83(1)(d), 83(2)
S. 641(4)(c) amended 59/2015, s. 37(7)
S. 644A inserted 3/2000, ss. 52(1), 52(2)(a)(b)
S. 644A(1) amended 8/2004, ss. 83(1)(a), 83(2)
S. 644A(3)(b) amended 3/2008, s.5(f) & 144(8)
S. 644A(6) inserted 12/2009, ss. 6(a), 32(8)
S. 644AA inserted 12/2009, ss. 6(b), 32(8)
S. 644AB inserted 34/2009, ss. 1(2) &(3), 240 & sch. 3, pt. 10, item 14
S. 644AB(1) amended 5/2010, ss. 25(1)(b), (2)(b), 165(8)
  5/2010, ss. 25(1)(a), (2)(a), 165(8)
S. 644AB(2) amended 5/2010, ss. 25(1)(c), (2)(b), 165(8)
S. 644AB(5)(a) amended 5/2010, ss. 25(1)(d), (2)(b), 165(8)
S. 644AB(11) substituted 37/2014, ss. 31(a), 101(8)
S. 644B inserted 3/2000, s. 52(1), (2)(a)(b)
S. 644B(5) inserted 12/2009, ss.11(1)(a), (2), 32(8)
S. 644C s. inserted 12/2009, ss.11(1)(b), 11(2), 32(8)
S. 644C(18) amended 5/2010, s. 159 & sch. 4, pars. 1(g)(i), 6(a)(i)
S. 644C(25) amended 5/2010, s. 159 & sch. 4, pars. 1(g)(ii), 6(a)(i)
S. 648 amended 8/2004, s. 83(1)(b), (2)
S. 649A substituted 15/1998, s. 3
  3/1998, ss. 65(1)(c), (2)(a), 138(8)
S. 649A(1), (2) substituted 3/2000, ss. 86, 166(9)
S. 649A(1)(a), par. substituted 7/2001, ss. 94(a), 243(9)
S. 649A(1)(b) substituted 8/2013, ss. 43(1)(b), (2), 108(8)
  9/2012, s. 55(1)(b), (2), 141(8)
  12/2009, ss. 14(1)(b), (2), 32(8)
  25/2008, ss. 44(1)(b)(i), (2), 102(8)
  7/2001, ss. 94(a), 243(9)
S. 649A(1)(c), par. deleted 7/2001, ss. 94(b), 243(9)
S. 649A(2)(b)(i) deleted 25/2008, ss. 44(1)(b)(ii), (2), 102(8)
S. 649A(2)(b)(ii) substituted 2/1999, s. 91(1)(a), (2)
S. 649A(2)(c) par. inserted 2/1999, s. 91(1)(b), (2)
S. 649B s. inserted 34/2009, ss. 1(2) &(3), 240 & sch. 3, pt. 10, item 15
S. 649B(1) amended 5/2010, ss. 25(1)(e), (2)(b), 165(8)
S. 649B(2) amended 5/2010, ss. 25(1)(g)(i), (2)(c), 165(8)
S. 649B(2)(a) amended 5/2010, ss. 25(1)(g)(ii), (2)(b), 165(8)
S. 649B(2)(b) amended 5/2010, ss. 25(1)(g)(ii), (2)(b), 165(8)
S. 649B(2)(c) amended 5/2010, ss. 25(1)(g)(ii), (2)(b), 165(8)
S. 649B(4)(a) amended 5/2010, ss. 25(1)(h), (2)(a), 165(8)
S. 649B(4)(b) amended 5/2010, ss. 25(1)(h), (2)(a), 165(8)
S. 649B(4)(c) amended 5/2010, ss. 25(1)(h), (2)(a), 165(8)
S. 649B(5) amended 5/2010, ss. 25(1)(i), (2)(b), 165(8)
S. 649B(6) substituted 37/2014, ss. 31(b), 101(8)
S. 650 amended 7/2001, ss. 77, 240, sch. 2, pars. 36, 61, sch. 5
S. 652(2)(a) substituted 1/2014, ss. 1(22), 5(6), sch. 2 pt. 5
Ss. 652(3A), 652(3B) inserted 3/1998, ss. 73, 138(8)
S. 652(5) substituted 7/2001, ss. 95, 243(9)
S. 652(5)(b) amended 3/2008, s.137 & sch. 6, par. 1(m)
S. 653(2) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 78
Part. 22A inserted 45/2021, s. 80(1)(a)
S. 653A-653S inserted 45/2021, s. 80(1)(a)
S. 653A(2) amended 43/2024, s. 114(a)
S. 653AC(3) inserted 44/2022, ss. 98(7), 106(8)
S. 653AC(4) inserted 44/2022, ss. 98(7), 106(8)
S. 653AC(5) amended 39/2023, ss. 92(8), 102(8)
S. 653AC(5) inserted 44/2022, ss. 98(7), 106(8)
S. 653AD(6A)-(6C) inserted 43/2024, s. 114(f)
S. 653AD(7)-(9) inserted 39/2023, ss. 92(9), 102(8)
S. 653AE(1)(c) substituted 39/2023, ss. 92(10), 102(8)
S. 653AF(1) substituted 43/2024, s. 114(g)(i)
S. 653AF(2) amended 43/2024, s. 114(g)(ii)
S. 653AF(3) amended 43/2024, s. 114(g)(iii)
S. 653AF(4) amended 43/2024, s. 114(g)(iv)
  39/2023, ss. 92(11), 102(8)
S. 653AF(5) inserted 43/2024, s. 114(g)(v)
S. 653AFA inserted 44/2022, ss. 98(8), 106(8)
S. 653AFA(4) amended 39/2023, ss. 92(12), 102(8)
S. 653AFB inserted 44/2022, ss. 98(8), 106(8)
S. 653AFB(16) substituted 39/2023, ss. 92(13)(a), 102(8)
S. 653AFB(18)(b) amended 39/2023, ss. 92(13)(b), 102(8)
S. 653AGA inserted 43/2024, s. 114(h)
S. 653AH(3) amended 43/2024, s. 114(i)(i)(I), (II)
S. 653AH(3)(b) substituted 43/2024, s. 114(i)(i)(III)
S. 653AH(4A) inserted 43/2024, s. 114(i)(ii)
S. 653AH(5A) inserted 43/2024, s. 114(i)(iii)
S. 653AH(7A) amended 43/2024, s. 114(i)(iv)
  39/2023, ss. 92(14), 102(8)
S. 653AH(7A) inserted 44/2022, ss. 98(10), 106(8)
S. 653AH(8) substituted 43/2024, s. 114(i)(v)
S. 653AH(8A) inserted 43/2024, s. 114(i)(vi)
S. 653AH(10) amended 43/2024, s. 114(i)(vii)
S. 653AHA inserted 44/2022, ss. 98(9), 106(8)
S. 653AI(10)(a) amended 43/2024, s. 114(j)(i)(I)
S. 653AI(10)(b) amended 43/2024, s. 114(j)(i)(II)
  39/2023, ss. 92(15)(a), 102(8)
S. 653AI(10)(c) inserted 43/2024, s. 114(j)(i)(III)
S. 653AI(10A) inserted 44/2022, ss. 98(11)(a), 106(8)
S. 653AI(10B) inserted 44/2022, ss. 98(11)(a), 106(8)
S. 653AI(10C) inserted 43/2024, s. 114(j)(ii)
S. 653AI(11)(b) substituted 43/2024, s. 114(j)(iii)
S. 653AI(11)(b) amended 39/2023, ss. 92(15)(b), 102(8)
S. 653AI(11A) inserted 44/2022, ss. 98(11)(b), 106(8)
S. 653AI(12) substituted 43/2024, s. 114(j)(iv)
  39/2023, ss. 92(15)(c), 102(8)
S. 653AI(13) substituted 43/2024, s. 114(j)(v)
  39/2023, ss. 92(15)(d), 102(8)
S. 653AK substituted 44/2022, ss. 98(12), 106(8)
S. 653AMA inserted 43/2024, s. 114(j)(vi)
S. 653AN inserted 44/2022, ss. 96(1), 96(25)
S. 653AN(1) amended 39/2023, ss. 90(3), 102(8)
S. 653AO inserted 44/2022, ss. 96(1), 96(25)
S. 653AP substituted 43/2024, s. 113
  39/2023, ss. 90(1), 102(8)
S. 653AP inserted 44/2022, ss. 96(1), 96(25)
S. 653AQ inserted 44/2022, ss. 96(1), 96(25)
S. 653AR inserted 44/2022, ss. 96(1), 96(25)
S. 653AS inserted 44/2022, ss. 96(1), 96(25)
S. 653AT inserted 44/2022, ss. 96(1), 96(25)
S. 653AU inserted 44/2022, ss. 96(1), 96(25)
S. 653AV inserted 44/2022, ss. 96(1), 96(25)
S. 653AW inserted 44/2022, ss. 96(1), 96(25)
S. 653AX inserted 44/2022, ss. 96(1), 96(25)
S. 653AY inserted 44/2022, ss. 96(1), 96(25)
S. 653AZ inserted 44/2022, ss. 96(1), 96(25)
S. 653B(i) amended 44/2022, ss. 98(1), 106(8)
S. 653B(iia) inserted 39/2023, ss. 92(1), 102(8)
S. 653BA inserted 44/2022, ss. 96(1), 96(25)
S. 653BB inserted 44/2022, ss. 96(1), 96(25)
S. 653BC inserted 44/2022, ss. 96(1), 96(25)
S. 653BC(f)(i) amended 39/2023, ss. 90(4), 102(8)
S. 653BD inserted 44/2022, ss. 96(1), 96(25)
S. 653BE inserted 44/2022, ss. 96(1), 96(25)
S. 653BF inserted 44/2022, ss. 96(1), 96(25)
S. 653BG inserted 44/2022, ss. 96(1), 96(25)
S. 653BH inserted 44/2022, ss. 96(1), 96(25)
S. 653BH(2) substituted 39/2023, ss. 90(2), 102(8)
S. 653BI inserted 44/2022, ss. 96(1), 96(25)
S. 653BJ inserted 44/2022, ss. 96(1), 96(25)
S. 653BK inserted 44/2022, ss. 96(1), 96(25)
S. 653BL inserted 44/2022, ss. 96(1), 96(25)
S. 653BM inserted 44/2022, ss. 96(1), 96(25)
S. 653BN inserted 44/2022, ss. 96(1), 96(25)
S. 653BO inserted 44/2022, ss. 96(1), 96(25)
S. 653I(1) amended 43/2024, s. 114(b)(i)(IV)
S. 653I(1) substituted 39/2023, ss. 92(2)(a), 102(8)
S. 653I(1)(b) amended 43/2024, s. 114(b)(i)(I)
S. 653I(1)(c) amended 43/2024, s. 114(b)(i)(II)
S. 653I(1)(d) inserted 43/2024, s. 114(b)(i)(III)
S. 653I(3A) inserted 43/2024, s. 114(b)(ii)
S. 653I(4) substituted 39/2023, ss. 92(2)(b), 102(8)
S. 653I(4)(c) amended 43/2024, s. 114(b)(iii)
S. 653I(5) inserted 44/2022, ss. 98(2), 106(8)
S. 653IA inserted 43/2024, s. 114(c)
S. 653K substituted 39/2023, ss. 92(3), 102(8)
S. 653K(e) inserted 44/2022, ss. 98(3), 106(8)
S. 653O(1) amended 39/2023, ss. 92(4), 102(8)
S. 653O(3A) inserted 43/2024, s. 114(d)
S. 653Q(1)(a) amended 39/2023, ss. 92(5), 102(8)
S. 653S(5) inserted 44/2022, ss. 98(4), 106(8)
S. 653T(1)-(2) inserted 45/2021, s. 80(1)(a)
S. 653T(2)(e) amended 43/2024, s. 114(e)
S. 653T(2)(e) substituted 44/2022, ss. 98(5), 106(8)
S. 653T(3) inserted 45/2021, ss. 80(1)(a), 80(4)
S. 653X(1)(e) substituted 39/2023, ss. 92(6)(a), 102(8)
S. 653X(1)(e) amended 44/2022, ss. 98(6)(a), 106(8)
S. 653X(1)(f) substituted 39/2023, ss. 92(6)(b), 102(8)
S. 653X(1)(f) inserted 44/2022, ss. 98(6)(b), 106(8)
S. 653Z(2) amended 39/2023, ss. 92(7), 102(8)
S. 653U- 653AM inserted 45/2021, s. 80(1)(a)
S. 654A inserted 44/2022, ss. 95(1)(a), 95(4)
S. 654A(1)(b) amended 43/2024, ss. 101(2), 101(3)
S. 656(1) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 79
S. 657(1) amended 30/2018, ss. 21(a)(i), 65(8)
  41/2017, ss. 82(2 and schedule 2 para. 1(aj), 82(3)(a)
  18/2016, ss. 18(1)(a), (2), 59(8)
  37/2014, ss. 20(a)(i), 101(8)
  18/2011, ss. 1(2), 5(8), (9)(a) & sch. 1
S. 657(2) amended 18/2011, ss. 1(2), 5(8), (9)(a) & sch. 1
S. 657(2) deleted 30/2018, ss. 21(a)(ii), 65(8)
S. 657(3) amended 18/2011, ss. 1(2), 5(8), (9)(a) & sch. 1
S. 657(3) deleted 30/2018, ss. 21(a)(ii), 65(8)
S. 657(4)(a) amended 30/2018, ss. 21(a)(iii), 65(8)
  59/2015, s. 37(8)(a)(i)
S. 657(4)(a)(i), (ii) deleted 59/2015, s. 37(8)(a)(ii)
S. 657(4)(b) amended 37/2014, ss. 20(a)(ii), 101(8)
S. 657(4A) inserted 37/2014, ss. 20(a)(iii), 101(8)
S. 657(5) amended 37/2014, ss. 20(a)(iv), 101(8)
  7/2001, ss. 77, 243(9), sch. 2, par. 37(a)
S. 657(6)(b) substituted 30/2018, ss. 21(a)(iv), 65(8)
S. 657(6A) inserted 18/2016, ss. 18(1)(b), (2), 59(8)
S. 657(6A)(d) amended 8/2020, s. 10(c)(i)
S. 657(6B) inserted 8/2020, s. 10(c)(ii)
S. 657(7) amended 45/2021, ss. 24(a), 87(8)
  9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 80
  7/2001, ss. 78(2)(c), 243(9)
S. 657(7) substituted 37/2014, ss. 20(a)(v), 101(8)
S. 657(7A) inserted 37/2014, ss. 20(a)(vi), 101(8)
S. 657(8)(b) substituted 37/2014, ss. 20(a)(vii)(I), 101(8)
S. 657(8)(c) amended 18/2016, ss. 18(1)(c)(i), (2), 59(8)
  52/2015, ss. 90(8), 19(2)(a)(i)(I)
S. 657(8)(c)-(d) inserted 37/2014, ss. 20(a)(vii)(II), 101(8)
S. 657(8)(d) amended 18/2016, ss. 18(1)(c)(ii), (2), 59(8)
  52/2015, ss. 90(8), 19(2)(a)(i)(II)
S. 657(8)(e) inserted 18/2016, ss. 18(1)(c)(iii), (2), 59(8)
S. 657(8)(e) amended 8/2020, s. 10(c)(iii)
S. 657(8A) inserted 7/2001, ss. 77, 243(9), sch. 2, par. 37(b)
S. 657(8B) inserted 7/2001, ss. 77, 243(9), sch. 2, par. 37(b)
S. 657(8C) inserted 7/2001, ss. 77, 243(9), sch. 2, par. 37(b)
S. 657(10A) inserted 3/2008, ss. 15(1) & 144(8)
S. 657(10A) amended 52/2015, ss. 90(8), 19(2)(a)(ii)
S. 657(11) substituted 37/2014, ss. 20(a)(viii), 101(8)
S. 657(11A), inserted 7/2001, ss. 77, 243(9), sch. 2, par. 37(c)
S. 657A repealed 43/2024, ss. 39, 118(8)
S. 657A inserted 5/2005, ss. 29, 150(8)
S. 657A(1) amended 11/2007, ss. 22(a), 130(9)
S. 657A(3) substituted 11/2007, ss. 22(b), 130(9)
S. 657A(5) substituted 11/2007, ss. 22(c), 130(9)
S. 657B repealed 43/2024, ss. 39, 118(8)
S. 657B s. inserted 11/2007, ss. 23, 130(9)
S. 657B substituted 3/2008, ss.20 , 144(8)
S. 658(7), (8) deleted 59/2015, s. 37(8)(b)
S. 658A inserted 44/2022, ss. 30(1)(a), 30(2)
S. 658A(1) amended 11/2023, s. 3(1)(c)(i)
S. 658A(4)(c) amended 11/2023, s. 3(1)(c)(ii)
S. 658A(6) amended 11/2023, s. 3(1)(c)(iii)
S. 659(1)(c) amended 25/2008, ss. 17, 102(8)
  5/2005, ss. 30(a), 150(8)
  8/2004, s.21
  7/2001, ss. 77, 243(9), sch. 2, par. 38
  3/2000, ss. 60(a), 166(9)
S. 659(2), substituted 3/2000, ss. 60(b)(i), 166(9)
S. 659(2)(b) amended 5/2005, ss. 30(b), 150(8)
S. 659(3)(a), par. substituted 3/2000, ss. 60(b)(ii), 166(9)
  3/1998, ss. 38, 138(8)
S. 659(3)(a)(i)(ii) amended 7/2001, s.240, sch. 5
S. 659(3A) inserted 3/2000, ss. 60(b)(iii), 166(9)
S. 659(3A) amended 5/2005, ss. 30(c), 150(8)
S. 659(3AA), inserted 5/2005, ss. 30(d), 150(8)
S. 659(3B) inserted 3/2000, ss. 60(b)(iii), 166(9)
S. 659(3B)(a) amended 7/2001, s.240, sch. 5
  5/2005, ss. 30(e), 150(8)
  6/2006, s. 19, 130(8)
S. 659(3BA) inserted 5/2005, ss. 30(f), 150(8)
S. 659(3C) inserted 3/2000, ss. 60(b)(iii), 166(9)
S. 659(3C)(a) substituted 5/2005, ss. 30(g), 150(8)
S. 659(6), (7) deleted 59/2015, s. 37(8)(c)
S. 664(1) amended 41/2017, ss. 15(1)(a), 88(8)
  8/2004, s.14
S. 664(1)(a) amended 39/2023, ss. 32(a)(i), 102(8)
  52/2015, ss. 90(8), 19(2)(b)(i)(I), (II)
  37/2014, ss. 20(b), 101(8)
  11/2007, s. 16(1)(a)(i)-(iii)
  6/2006, ss. 12(1)(a)(i) &(ii), 130(8)
S. 664(1)(a)(ii)(I) amended 7/2001, s. 240, sch. 5
S. 664(1)(a)(ii)(II) amended 7/2001, s. 240, sch. 5
S. 664(1)(a)(ii)(III) amended 7/2001, s. 240, sch. 5
S. 664(1)(a)(ii)(IV)(A) amended 7/2001, s. 240, sch. 5
S. 664(1)(a)(ii)(IV)(B) amended 7/2001, s. 240, sch. 5
S. 664(1)(a)(ii)(V)(A) amended 7/2001, s. 240, sch. 5
S. 664(1)(a)(ii)(V)(B) amended 7/2001, s. 240, sch. 5
S. 664(1)(aa) inserted 39/2023, ss. 33(a)(ii), 102(8)
S. 664(1)(b)(i) amended 7/2001, s. 240, sch. 5
S. 664(1)(b)(ii)(I) amended 7/2001, s. 240, sch. 5
S. 664(1)(b)(ii)(II) amended 7/2001, s. 240, sch. 5
S. 664(1)(b)(iii)(I) amended 7/2001, s. 240, sch. 5
S. 664(1)(b)(iii)(II) amended 7/2001, s. 240, sch. 5
S. 664(1)(b)(iv) substituted 6/2006, ss. 12(1)(b), 130(8)
S. 664(1)(b)(v) substituted 11/2007, s. 16(1)(b)
S. 664(1)(b)(vi) substituted 37/2014, ss. 20(c), 101(8)
S. 664(1)(b)(vii) inserted 37/2014, ss. 20(c), 101(8)
S. 664(1A)-(1D) inserted 39/2023, ss. 33(b), 102(8)
S. 664(3) substituted 18/2011, ss. 1(2), 5(8) & sch. 1
S. 664(4)(a) amended 59/2015, s. 37(8)(d)(i)
S. 664(4)(b) deleted 59/2015, s. 37(8)(d)(ii)
S. 664(7) amended 39/2023, ss. 32(a)(ii), 102(8)
  41/2017, ss. 15(1)(a), 88(8)
  52/2015, ss. 90(8), 19(2)(b)(ii)
S. 664(7) inserted 6/2006, ss. 12(1)(c), (2), 130(8)
S. 664(8) inserted 52/2015, ss. 90(8), 19(2)(b)(iii)
S. 664(8)(a), (b) substituted 41/2017, ss. 15(1)(b), 15(2)
S. 664A inserted 9/2012, ss. 20(a), 141(8)
S. 665 amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 81
  7/2001, ss. 46, 243(9)
S. 666(4) amended 45/2021, ss. 24(b), 87(8)
S. 666(4) substituted 5/2005, s.31(1)(2)
  3/2003, s.18(1)(2)
S. 666(4)(a) amended 43/2024, ss. 38(a)(i), 118(8)
  30/2018, ss. 21(b)(i), 65(8)
  52/2015, ss. 90(8), 19(2)(c)(i),
  8/2013, ss. 20(1)(a)(i), (2)(a), 108(9)
  6/2011, ss. 25(1)(a), (2), 84(8)
  25/2008, s. 18(1)(a), (2)
  11/2007, s. 24(1)(a), (2)
  2/1999, ss. 54(a), 217(9)
S. 666(4)(a) substituted 7/2001, s.47
S. 666(4)(b) amended 43/2024, ss. 38(a)(ii), 118(8)
  30/2018, ss. 21(b)(ii), 65(8)
  52/2015, ss. 90(8), 19(2)(c)(ii)
  8/2013, ss. 20(1)(a)(ii), (2)(a), 108(9)
  6/2011, ss. 25(1)(b), (2), 84(8)
  25/2008, s. 18(1)(a), (2)
  11/2007, s. 24(1)(a)
  2/1999, ss. 54(b), 217(9)
S. 667(1) amended 8/2004, s. 13
S. 667(1A) inserted 52/2015, ss. 90(8), 19(2)(e)(ii)
S. 667(1B) inserted 52/2015, ss. 90(8), 19(2)(e)(iii)
S. 667(1C) inserted 52/2015, ss. 90(8), 19(2)(e)(iv)
S. 667(1D) inserted 52/2015, ss. 90(8), 19(2)(e)(v)
S. 667(2)(b)(i) amended 3/1998, ss. 39(a), 138(8)
S. 667(2)(b)(ii) substituted 3/2003, s. 19(1), (2)
  7/2001, s. 48
  2/1999, ss. 55, 217(9)
  3/1998, ss. 39(b), 138(8)
S. 667A inserted 8/2004, s. 13
S. 667A amended 5/2005, s. 32(1)(2)
S. 667A(6)(b) amended 11/2007, ss. 24(1)(b), (2)
S. 667B, table deleted 44/2022, ss. 95(1)(b)(iii), 95(4)
S. 667B table amended 52/2015, ss. 90(8), 19(2)(d)(ii)(I), (II)
  37/2014, ss. 20(d)(i)-(ii), 101(8)
  41/2013, ss. 20(1)(b), (3), 87(7)
  9/2012, ss. 20(b)-(c), 141(8)
  5/2010, ss. 14, 165(8)
S. 667B s. inserted 11/2007, ss. 24(1)(c), (2)
s. 667B, table, para. 2(r) inserted 52/2015, ss. 90(8), 19(2)(d)(ii)(II)
S. 667B(1) substituted 8/2013, ss. 20(1)(b), (2)(a), 108(9)
S. 667B(2) substituted 44/2022, ss. 95(1)(b)(i), 95(4)
S. 667B(4) deleted 44/2022, ss. 95(1)(b)(ii), 95(4)
S. 667B(4)(b) amended 41/2013, ss. 20(1)(a), 20(3)
S. 667B(5)(b) amended 43/2024, ss. 38(b), 118(8)
  11/2023, s. 3(1)(d)(i)
  44/2022, ss. 29(1)(a)(i), 29(2)
  45/2021, ss. 24(c), 87(8)
  30/2018, ss. 21(c)(i), 65(8)
  52/2015, ss. 90(8), 19(2)(d)(i)
  8/2013, ss. 20(1)(c), (2)(a), 108(9)
  6/2011, ss. 25(1)(c), (2), 84(8)
  25/2008, s. 18(1)(b), (2)
S. 667B(5A) inserted 8/2013, ss. 20(1)(d), (2)(a), 108(9)
S. 667B(5A)(b) amended 30/2018, ss. 21(c)(ii), 65(8)
S. 667B(5A)(b)(i) amended 39/2023, ss. 32(b)(i), 102(8)
S. 667B(5B) amended 39/2023, ss. 32(b)(ii), 102(8)
  44/2022, ss. 29(1)(a)(ii), 29(2)
S. 667B(5B) inserted 30/2018, ss. 21(c)(iii), 65(8)
S. 667B(6) amended 8/2013, ss. 20(1)(e), (2)(a), 108(9)
S. 667B(7) amended 11/2023, s. 3(1)(d)(ii)
  30/2018, ss. 21(c)(iv), 65(8)
S. 667B(7) inserted 8/2013, ss. 20(1)(f), (2)(a), 108(9)
S. 667C inserted 9/2012, ss. 20(d), 141(8)
S. 667C(1) amended 39/2023, ss. 32(c)(i), 102(8)
  52/2015, ss. 90(8), 19(2)(e)(i)(I)-(III)
  8/2013, ss. 20(1)(g), (2)(b), 108(8)
S. 667C(1A)(b)(v)(II)(A) substituted 44/2022, ss. 95(1)(c)(i), 95(4)
S. 667C(2) amended 41/2013, ss. 20(2)(a), 87(7)
S. 667C(2)(b) substituted 43/2024, ss. 38(c)(i), 118(8)
  11/2023, s. 3(1)(e)(i)
  44/2022, ss. 29(1)(b)(i), 29(2)
  45/2021, ss. 24(d)(i), 87(8)
S. 667C(2)(b) amended 30/2018, ss. 21(d)(i), 65(8)
  52/2015, ss. 90(8), 19(2)(e)(vi)
S. 667C(3A) inserted 41/2013, ss. 20(2)(b), 87(7)
S. 667C(3A)(a) amended 52/2015, ss. 90(8), 19(2)(e)(vii)
S. 667C(3A)(b) amended 39/2023, ss. 32(c)(ii)(I), 102(8)
S. 667C(3A)(b) substituted 37/2014, ss. 20(e), 101(8)
S. 667C(3A)(c) inserted 37/2014, ss. 20(e), 101(8)
S. 667C(3A)(d), (e) inserted 39/2023, ss. 32(c)(ii)(II), 102(8)
S. 667C(4) amended 43/2024, ss. 38(c)(ii), 118(8)
  11/2023, s. 3(1)(e)(ii)
  44/2022, ss. 29(1)(b)(ii), 29(2)
  45/2021, ss. 24(d)(ii), 87(8)
  30/2018, ss. 21(d)(ii), 65(8)
  52/2015, ss. 90(8), 19(2)(e)(viii)
S. 667C(4) substituted 41/2013, ss. 20(2)(c), 87(7)
S. 667C(4A) inserted 8/2013, ss. 20(1)(h), (2)(b), 108(8)
S. 667C(4A)(a) register of farms established S.I. No. 247 of 2015, reg. 3(1)
S. 667C(4A)(a) amended 52/2015, ss. 90(8), 19(2)(e)(ix)(I), (II), (4)
S. 667C(4A)(a)(i) form and manner of registration prescribed S.I. No. 247 of 2015, regs 7, 8
S. 667C(4A)(a)(ii) conditions prescribed S.I. No. 247 of 2015, regs 4-6, schedule
S. 667C(4A)(a)(i)-(vi) substituted 52/2015, ss. 90(8), 19(2)(e)(ix)(III), (4)
S. 667C(4A)(a)(vi) deleted 44/2022, ss. 95(1)(c)(ii), 95(4)
S. 667C(4A)(a)(vi) amended 30/2018, ss. 21(d)(iii), 65(8)
S. 667C(4A)(iv) requirement to issue unique identifier prescribed S.I. No. 247 of 2015, reg. 8
S. 667C(4A)(v) procedure prescribed S.I. No. 247 of 2015, regs 9(a), 10, 11
S. 667D inserted 52/2015, s. 19(5), 19(2)(f)
S. 667D(2)(e) amended 30/2018, ss. 21(e)(i), 65(8)
S. 667D(8) inserted 30/2018, ss. 21(e)(ii), 65(8)
S. 667D(8)(b) amended 39/2023, ss. 32(d), 102(8)
  44/2022, ss. 29(1)(c), 29(2)
S. 667E inserted 52/2015, ss. 90(8), 19(2)(g)
S. 667F inserted 52/2015, ss. 90(8), 19(2)(h)
S. 667F(1) amended 26/2020, ss. 17(1)(b), 17(2)
S. 667G inserted 52/2015, ss. 90(8), 19(2)(i)
S. 668 amended 7/2001, ss. 49, 243(9)
S. 668(1) amended 3/2008, ss. 33, 144(8)
S. 668(3)(a)(b) amended 5/2002, s. 29(1)(a)(i)(ii)(2)(a)
S. 668(3A) inserted 5/2002, s. 29(1)(b)(2)(a)
S. 668(4) substituted 5/2002, s. 29(1)(c)(2)(a)
Ss. 668(6), 668(7) inserted 5/2002, s. 29(1)(d)(2)(b)
S. 669(1)(a) amended 59/2015, s. 37(8)(e)(i)
S. 669(5)(a) amended 59/2015, s. 37(8)(e)(ii)
S. 669(5)(c) deleted 59/2015, s. 37(8)(e)(iii)
S. 669(5)(c) inserted 30/2018, s. 55(a)
Ss. 669A-669F repealed 43/2024, ss. 39, 118(8)
S. 669A inserted 3/2000, ss. 61(b), 166(9)
S. 669A definition of “lessee” deleted 5/2002, s. 20(1)(a)(2)
S. 669A amended 11/2007, ss. 25, 130(9)
S. 669A(b) substituted 5/2002, s. 30(1)(b), (2)
  7/2001, ss. 26, 243(9)
S. 669B inserted 3/2000, ss. 61(b), 166(9)
S. 669B(3) amended 3/2003, s. 163, Sch.6, pars. 1(f), 3(a)(iv)
S. 669C inserted 3/2000, ss. 61(b), 166(9)
S. 669C amended 7/2001, ss. 27, 243(9)
S. 669D inserted 3/2000, ss. 61(b), 166(9)
S. 669E inserted 3/2000, ss. 61(b), 166(9)
S. 669F inserted 3/2000, ss. 61(b), 166(9)
S. 669G s. inserted 11/2007, s. 26(1)(b), (2)
S. 669H s. inserted 11/2007, s. 26(1)(b), (2)
S. 669I s. inserted 11/2007, s. 26(1)(b), (2)
S. 669J s. inserted 11/2007, s. 26(1)(b), (2)
S. 669K s. inserted 11/2007, s. 26(1)(b), (2)
S. 669L-669O inserted 9/2022, ss. 15(1)(a), 15(2)
S. 669O(2) amended 39/2023, ss. 27(a), 102(8)
S. 669O(4), (5) inserted 39/2023, ss. 27(b), 102(8)
S. 670(1) amended 23/2017, ss. 1(2), 248(c)(i), (ii)
S. 670(10) amended 3/2008, s. 137 & sch. 6, par. 1(n)
S. 670(14) substituted 59/2015, s. 37(9)(a)
S. 671(1) amended 3/2008, s. 141 & sch. 8, par. 1(i)(i) & 7(a)(ii)
S. 671(2) amended 3/2008, s. 141 & sch. 8, par. 1(i)(ii) & 7(a)(ii)
S. 677(1) amended 6/2011, ss. 27(a), 84(8)
S. 678(2) amended 6/2011, ss. 27(b), 84(8)
S. 678(4) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 82
S. 679(3)(a) amended 3/2003, s. 41(1)(i)(2)
S. 680(2) amended 3/1998, ss. 40, 138(8)
S. 681(1)(a) amended 1/2014, ss. 1(22), 5(6), sch. 2 pt. 5
  3/2008, s. 141 & sch. 8, par. 1(j) & 7(a)(ii)
  3/1998, ss. 41, 138(8)
S. 681(6)(d) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 83
S. 682(1) amended 3/2008, s.141 & sch. 8, par. 1(k)(i) & 7(a)(ii)
S. 682(2) amended 3/2008, s.141 & sch. 8, par. 1(k)(ii) & 7(a)(ii)
S. 683(5) amended 3/2008, s.141 & sch. 8, par. 1(l) & 7(a)(ii)
S. 683(5) substituted 23/2017, ss. 1(2), 248(d)
S. 684(1) amended 28/2021, ss. 1(2), 29(c)
  3/2008, s.141 & sch. 8, par. 1(m) & 7(a)(ii)
S. 686 cesser/applic. 5/2005, ss. 55, 150(8)
S. 690(2) amended 11/2007, ss. 35(2) & sch. 2, pars. 1(w), (2), ss. 35(3), 130(9)
  8/2004, s. 89, schedule 3, 1(r)
S. 690(2)(c) amended 3/1998, ss. 48, 138(8), schedule 3, para. 6
S. 691 deleted 3/2003, ss. 41(1)(q), 41(2)
S. 692(2) amended 3/2003, ss. 23(1)(c), 23(2)
S. 696B s. inserted 3/2008, ss. 45(1)(b), 45(2) 144(8)
S. 696B(3)(b) substituted 59/2015, s. 37(9)(b)
S. 696C s. inserted 3/2008, ss. 45(1)(b), 45(2) 144(8)
S. 696D s. inserted 3/2008, ss. 45(1)(b), 45(2) 144(8)
S. 696E s. inserted 3/2008, ss. 45(1)(b), 45(2) 144(8)
S. 696E(2) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 84
S. 696E(4) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 85, 86
S. 696F inserted 3/2008, s.45(1)(b), (2) 144(8)
S. 696F(1) substituted 41/2017, s. 75 and schedule 3(h)
Pt. 24, chp. 4 (ss. 696G-M) inserted 52/2015, ss. 90(8), 20
S. 696K(7) amended 45/2021, S. 75(5)(a) and sch. part. 1 para. (h)
S. 697 renumbered as s. 696A 3/2008, s.45(1)(a), (2) 144(8)
S. 697(1) amended 3/2008, s.141 & sch. 8, par. 1(n)(i) & 7(a)(ii)
S. 697(2) amended 3/2008, s.141 & sch. 8, par. 1(n)(ii) & 7(a)(ii)
S. 697A inserted 5/2002, s. 53(1), (5)
S. 697A(1), definition of "commencement date" amended 3/2003, s.62(1)(a)(i)(3)
S. 697A(1) amended 28/2021, ss. 1(2), 29(d)
  11/2007, s. 128 & sch. 4, pars. 1(s), 6(a)(i)
  6/2006, s. 67(1)(a)(i) &(ii), (2)(a) &(c)
S. 697A(1), definition of "relevant shipping income" amended 3/2003, s.62(1)(a)(ii)(3)
S. 697B inserted 5/2002, s. 53(1), (5)
S. 697C inserted 5/2002, s. 53(1), (5)
S. 697D inserted 5/2002, s. 53(1), (5)
S. 697D(3) amended 6/2006, s. 67(1)(b), (2)(c)
S. 697E inserted 5/2002, s. 53(1), (5)
S. 697E deleted 6/2006, s. 67(1)(c), (2)(c)
S. 697F inserted 5/2002, s. 53(1), (5)
S. 697F(2) amended 37/2014, ss. 87(2), (3), Sch. 1
S. 697G amended 6/2006, s. 67(1)(d), (2)(c)
S. 697G substituted 59/2015, s. 38(1)
S. 697G inserted 5/2002, s. 53(1), (5)
S. 697H inserted 5/2002, s. 53(1), (5)
S. 697H(1)(c) deleted 6/2006, s. 67(1)(e), (2)(c)
S. 697I inserted 5/2002, s. 53(1), (5)
S. 697I deleted 3/2003, s. 62(1)(b)(3)
S. 697J inserted 5/2002, s. 53(1), (5)
S. 697K inserted 5/2002, s. 53(1), (5)
S. 697K(3) amended 11/2007, s. 128 & sch. 4, pars. 1(t), 6(a)(i)
S. 697L inserted 5/2002, s. 53(1), (5)
S. 697L(3), inserted 3/2003, s. 62(1)(c), (3)
Ss. 697LA, 697LB inserted 3/2003, s. 62(1)(d), (3)
S. 697M inserted 5/2002, s. 53(1), (5)
S. 697N inserted 5/2002, s. 53(1), (5)
S. 697O inserted 5/2002, s. 53(1), (5)
S. 697P inserted 5/2002, s. 53(1), (5)
S. 697Q inserted 5/2002, s. 53(1), (5)
Ss. 697R-697U inserted 23/2023, ss. 1(2), 23
S. 700(1) amended 7/2001, s. 57(1)(b), (2)
S. 700(1A), inserted 3/2000, s. 32(1), (2)
S. 700(3) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 87
  7/2001, ss. 77, 240, sch. 2, pars. 39, 61, sch. 5
S. 701(1) amended 9/2012, ss. 54, 141(8) & sch. 1, par. 23
Part 25A(ss. 705A-705Q) inserted 8/2013, ss. 41(c), 108(8)
S. 705A inserted 8/2013, ss. 41(c), 108(8)
S. 705A amended 41/2013, ss. 36(a), 87(7)
S. 705B inserted 8/2013, ss. 41(c), 108(8)
S. 705C inserted 8/2013, ss. 41(c), 108(8)
S. 705D inserted 8/2013, ss. 41(c), 108(8)
S. 705E inserted 8/2013, ss. 41(c), 108(8)
S. 705E(3A) inserted 37/2014, ss. 29(1)(b)(i), 101(8)
S. 705E(4)(a) amended 37/2014, ss. 29(1)(b)(ii), 101(8)
S. 705F inserted 8/2013, ss. 41(c), 108(8)
S. 705G inserted 8/2013, ss. 41(c), 108(8)
S. 705G(3) inserted 37/2014, ss. 29(1)(c), 101(8)
S. 705H inserted 8/2013, ss. 41(c), 108(8)
S. 705HA inserted 45/2019, ss. 29(1)(a), 76(8)
S. 705I inserted 8/2013, ss. 41(c), 108(8)
S. 705IA inserted 45/2019, ss. 29(1)(b), 76(8)
S. 705J inserted 8/2013, ss. 41(c), 108(8)
S. 705K inserted 8/2013, ss. 41(c), 108(8)
S. 705K(1)(a) amended 41/2013, ss. 36(b), 87(7)
S. 705L inserted 8/2013, ss. 41(c), 108(8)
S. 705L(3) amended 41/2013, ss. 36(c)(i), 87(7)
S. 705L(5) amended 41/2013, ss. 36(c)(ii), 87(7)
S. 705M inserted 8/2013, ss. 41(c), 108(8)
S. 705N inserted 8/2013, ss. 41(c), 108(8)
S. 705N amended 41/2013, ss. 36(d), 87(7)
S. 705O inserted 8/2013, ss. 41(c), 108(8)
S. 705O(6) substituted 59/2015, s. 38(2)
S. 705O(7) deleted 59/2015, s. 38(2)
S. 705P inserted 8/2013, ss. 41(c), 108(8)
S. 705P(1) substituted 41/2013, ss. 36(e)(i), 87(7)
S. 705P(2) amended 45/2019, ss. 29(1)(c), 76(8)
  41/2013, ss. 36(e)(ii), 87(7)
S. 705Q inserted 8/2013, ss. 41(c), 108(8)
S. 706(1) amended 6/2006, ss. 59(1)(c), (2)(a), 130(8)
S. 706(1)(b) substituted 26/2020, ss. 60(d), 76(9)
S. 706(3)(a) amended 3/2003, ss. 54(a), 171(9)
S. 706(3)(d) inserted 18/2002, ss. 1(3), 4(b)(i)
S. 706(3)(d) substituted 3/2003, ss. 53(b), 171(9)
S. 706(3)(e) inserted 44/2022, ss. 21(8), 106(8)
S. 706(3)(f) inserted 43/2024, ss. 15(1)(f), 15(3)
S. 707(1)(b) substituted 2/1999, s. 86(1)(2)
S. 707(2)(a) substituted 3/2003, s.52(1)(a)(i)(I)(2)
S. 707(2)(c) inserted 3/2003, s.52(1)(a)(i)(II)(2)
S. 707(3) repealed with conditions 2/1999, s. 197, sch. 6, col. 3
S. 707(5)(a)(i) repealed 3/2000, s.69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 707(5)(a)(ii) repealed 3/2000, s.69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 707(5)(a)(iii) repealed 3/2003, s.52(1)(a)(ii)(2)
S. 708(6A) inserted 3/2003, s.52(1)(b)(2)
S. 710(1)(b) amended 41/2017, ss. 17(a)(i), 88(8)
S. 710(1)(c) inserted 41/2017, ss. 17(a)(ii), 88(8)
S. 710(2)(a) amended 3/2000, s.56(1)(a), (2)
S. 710(2)(a)(iii)(iv) deleted 3/2000, s.56(1)(b), (2)
S. 710(2)(b) substituted 9/2012, ss. 54, 141(8) & sch. 1, par. 24
  2/1999, ss. 85(b), 217(9)
S. 711(1) substituted 3/2000, ss. 81(1)(a), 81(2)(a)
S. 711(1)(c) amended 3/2003, ss. 52(1)(c)(i), 52(2)
S. 711(2)(a) amended 59/2015, s. 38(3)(a)
S. 711(4) amended 3/2003, ss. 52(1)(c)(ii), 52(2)
S. 712(1) repealed in part 3/2000, ss. 69(2), 69(3)(a)(b), schedule 2, Pt. 2, col. 1, 2
S. 712(1) amended 2/1999, ss. 28(2)(4), 217(9)
S. 712(2) repealed 3/2000, ss. 69(2), 69(3)(a)(b), schedule 2, Pt. 2, col. 1, 2
S. 713(1)(b) repealed in part 3/2000, ss. 69(2), 69(3)(a)(b), schedule 2, Pt. 2, col. 1, 2
S. 713(2) deleted 3/2000, ss. 81(1)(b)(i), 81(2)(b)
S. 713(3) amended 3/1998, s.57
  3/2003, s.52(1)(d)(2)
S. 713(3) substituted 3/2000, ss. 81(1)(b)(ii), 81(2)(b)
S. 713(4) deleted 3/2000, ss. 81(1)(b)(iii), 81(2)(b)
S. 713(6)(a) substituted 6/2006, ss. 54(1), (2), 130(8)
S. 714(1) amended 3/2000, s.69, (1), Sch. 2, Pt. 1, (n), 3(a)(b)
S. 714(2) repealed 3/2000, s.69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 715(2)(a), par. substituted 3/1998, ss. 64, 138(8)
S. 716(3) amended 3/2003, s.41(1)(j)(2)
S. 719(1) amended 3/2003, s.52(1)(e)(i)(2)
S. 719(3) amended 3/2003, s.52(1)(a)(ii)(2)
S. 719(4)(a)(i)(I) substituted 3/2003, s.52(1)(e)(iii)(I)(2)
S. 719(4)(b)(i)(I) amended 3/2003, s.52(1)(e)(iii)(II)(2)
S. 719(5)(a) amended 3/2003, s.52(1)(e)(iv)(2)
S. 719(6) amended 3/2003, s.52(1)(e)(v)(2)
S. 719(7) substituted 3/2003, s.52(1)(e)(vi)(2)
S. 723(1) amended 41/2017, ss. 82(2) and schedule 2 para. 1(ak), 82(3)(a)
  3/2003, s.52(1)(f)(i)(I)(II)(2)
  7/2001, ss. 68(1)(a)(2), 240, 243(9), sch. 5
  3/1998, ss. 53, 138(8)
S. 723(1) definition inserted 2/1999, s.62(1)(a)(2)(a)
S. 723(1) definition of "special investment policy" substituted 3/2000, ss. 62, 166(9)
S. 723(2)(g) substituted 7/2001, ss. 68(1)(b)(2), 243(9)
S. 723(3)(b) amended 7/2001, s.240, sch. 5
S. 723(3)(c) deleted 7/2001, ss. 68(1)(c)(2), 243(9)
S. 723(3)(c) amended 7/2001, s.240, sch. 5
  2/1999, s.62(1)(b)(2)(a)(c)
S. 723(6) amended 3/1998, ss. 49, 138(8)
S. 723(6) substituted 2/1999, s.63(1)(c)(2)(b)
Ss. 723(6), 723(7) deleted 3/2003, s.52(1)(f)(i)(III)(2)
S. 724 amended 3/2003, s.52(1)(g)(2)
S. 725(1)(2) amended 3/2003, s.52(1)(h)(i)(ii)(2)
S. 729(5) repealed 3/2000, s.69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 729(7) substituted 3/1998, ss. 51, 138(8), sch. 4, par. 2
S. 729(7) repealed 3/2000, s.69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 730 repealed 3/2000, s.69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 730(b) substituted 3/1998, ss. 48, 138(8), sch. 3, par. 7
S. 730A inserted 3/2000, ss. 53, 166(9)
S. 730A(1) amended 3/2003, ss. 57(a)(i)(ii), 171(9)
  7/2001, ss. 69(1)(a)(b)(2), 243(9)
S. 730A(1)(a) substituted 52/2015, ss. 86(2), 86(1)(a),(b), schedule, ref. no. 11
S. 730A(5)(a) amended 41/2017, ss. 17(b)(i), 88(8)
S. 730A(5)(b) amended 41/2017, ss. 17(b)(ii), 88(8)
S. 730A(5)(c) inserted 41/2017, ss. 17(b)(iii), 88(8)
S. 730A(6) inserted 7/2001, ss. 69(1)(c), (2), 243(9)
S. 730A(7) inserted 7/2001, ss. 69(1)(c), (2), 243(9)
S. 730A(8) inserted 7/2001, ss. 69(1)(c), (2), 243(9)
S. 730A(8)(a)(ii) amended 41/2017, ss. 82(2) and schedule 2 para. 1(al), 82(3)(a)
S. 730B inserted 3/2000, ss. 53, 166(9)
S. 730B(2) substituted 7/2001, ss. 70(1)(a)(2)(b), 243(9)
S. 730B(4) inserted 3/2003, ss. 57(b), 171(9)
S. 730BA inserted 5/2002, s.40(1)(a) 5(a)
S. 730C inserted 3/2000, ss. 53, 166(9)
S. 730C substituted 7/2001, ss. 70(1)(b)(2)(a), 243(9)
S. 730C(1)(a)(iv) inserted 5/2005, s.42(1)(a)(2)
S. 730C(1)(a)(iv) substituted 11/2007, s. 43(1)(a), (2)
  6/2006, s. 48(1)(a), (3)
S. 730C(2)(a) amended 3/2003, ss. 57(c), 171(9)
S. 730C(2)(a) substituted 41/2017, ss. 17(c), 88(8)
S. 730C(2)(b) amended 18/2011, ss. 1(2), 5(8) & sch. 1
S. 730C(2)(c) substituted 18/2011, ss. 1(2), 5(8) & sch. 1
S. 730C(2)(e) substituted 18/2011, ss. 1(2), 5(8) & sch. 1
S. 730D inserted 3/2000, ss. 53, 166(9)
S. 730D(1) amended 6/2006, s. 48(1)(b)(i), (3)
S. 730D(1)(d) amended 5/2005, s.42(1)(b)(i)(I)(2)
S. 730D(1)(da), par. inserted 5/2005, s.42(1)(b)(i)(II)(2)
S. 730D(1A) inserted 6/2006, s. 48(1)(b)(ii), (3)
S. 730D(1A) substituted 11/2007, s. 43(1)(b), (2)
S. 730D(2) substituted 7/2001, ss. 70(1)(c)(i)(2)(b), 243(9)
S. 730D(2)(b) substituted 3/2003, ss. 57(d)(i), 171(9)
S. 730D(2)(b) amended 14/2009, s. 21, sch. 2, pt. 6
S. 730D(2)(b)(iii) substituted 5/2002, ss. 48(1)(a), 141(8)
S. 730D(2)(b)(viii) amended 44/2022, ss. 21(9)(a), 106(8)
S. 730D(2)(b)(ix) amended 44/2022, ss. 21(9)(b), 106(8)
S. 730D(2)(b)(ix) inserted  9/2012, ss. 29(b), 141(8)
S. 730D(2)(b)(v) amended 34/2009, ss. 1(2) &(3), 240 & sch. 3, pt. 10, item 16
S. 730D(2)(b)(vi) amended 9/2012, ss. 29(a), 141(8)
  34/2009, ss. 1(2) &(3), 240 & sch. 3, pt. 10, item 17
S. 730D(2)(b)(vii) inserted 34/2009, ss. 1(2) &(3), 240 & sch. 3, pt. 10, item 18
S. 730D(2)(b)(viii) inserted 9/2012, ss. 29(b), 141(8)
S. 730D(2)(b)(x) inserted 44/2022, ss. 21(9)(c), 106(8)
S. 730D(2)(ba) inserted 30/2018, s. 60(1)(c)
S. 730D(2)(c) amended 14/2009, s. 21, sch. 2, pt. 6
S. 730D(2)(ca) amended 16/2024, ss. 1(2), 37(1), schedule, part 1, item 6
S. 730D(2)(ca) inserted 23/2014, ss. 1(3), 5(1), sch. 1 pt. 4 item 9(a)
S. 730D(2)(cb) amended 16/2024, ss. 1(2), 37(1), schedule, part 1, item 6
S. 730D(2)(cb) inserted 23/2014, ss. 1(3), 5(1), sch. 1 pt. 4 item 9(a)
S. 730D(2)(cc) inserted 16/2024, ss. 1(2), 37(1), schedule, part 1, item 6
S. 730D(2)(d) amended 18/2002, ss. 1(3), 4(b)(ii)
S. 730D(2)(d) par. inserted 14/2009, s. 21, sch. 2, pt. 6
S. 730D(2)(d) deleted 23/2014, ss. 1(3), 5(1), sch. 1 pt. 4 item 9(b)
S. 730D(2)(d)(iv) inserted 18/2002, ss. 1(3), 4(b)(ii)
S. 730D(2)(e) par. inserted 14/2009, s. 21, sch. 2, pt. 6
S. 730D(2)(e) deleted 23/2014, ss. 1(3), 5(1), sch. 1 pt. 4 item 9(c)
S. 730D(2A) inserted 5/2002, ss. 48(1)(b), 141(8)
S. 730D(2A)(b)(i) substituted 3/2008, s.38(1)(a), (2), 144(8)
S. 730D(2A)(b)(i)(II)(A) substituted 26/2020, ss. 60(e), 76(9)
S. 730D(2A)(b)(ii) deleted 3/2008, s.38(1)(b), (2), 144(8)
S. 730D(3) amended 11/2007, s. 43(1)(c), (2)
S. 730D(3)(d) amended 5/2005, s.42(1)(b)(ii)(I)(2)
S. 730D(3)(da), par. inserted 5/2005, s.42(1)(b)(i)(II)(2)
S. 730D(4)(a) par. substituted 7/2001, ss. 70(1)(c)(ii)(2)(b), 243(9)
S. 730D(4)(ba) par. inserted 5/2005, s.42(1)(b)(iii)(2)
S. 730D(4)(ba) deleted 6/2006, s. 48(1)(b)(iii), (3)
S. 730D(5) inserted 5/2005, s.42(1)(b)(iv)(2)
S. 730D(5)(a)(i) amended 6/2006, s. 48(1)(b)(iv), (3)
S. 730E inserted 3/2000, ss. 53, 166(9)
S. 730E(2) amended 52/2015, ss. 90(8), 23(1),(2)(a), (b)
  7/2001, ss. 70(1)(d)(i)(2)(b), 243(9)
  5/2005, s.42(1)(c)(2)
S. 730E(3) substituted 7/2001, ss. 70(1)(d)(ii)(2)(b), 243(9)
S. 730E(3)(a)(i) amended 5/2005, s.42(1)(d)(2)
S. 730E(3)(e) amended 18/2002, ss. 1(3), 4(b)(iii)
S. 730E(3)(e)(f) subpars. substituted 3/2003, ss. 57(e)(i), 171(9)
S. 730E(3)(e)(iii) substituted 5/2002, ss. 48(1)(c), 141(8)
S. 730E(3)(e)(iv) inserted 18/2002, ss. 1(3), 4(b)(iii)
S. 730E(3)(e)(v) amended 34/2009, ss. 1(2) &(3), 240 & sch. 3, pt. 10, item 19
S. 730E(3)(e)(vi) amended 9/2012, ss. 29(c), 141(8)
  34/2009, ss. 1(2) &(3), 240 & sch. 3, pt. 10, item 20
S. 730E(3)(e)(vii) inserted 34/2009, ss. 1(2) &(3), 240 & sch. 3, pt. 10, item 21
S. 730E(3)(e)(viii) amended 44/2022, ss. 21(10)(a), 106(8)
S. 730E(3)(e)(viii) inserted 9/2012, ss. 29(d), 141(8)
S. 730E(3)(e)(ix) amended 44/2022, ss. 21(10)(b), 106(8)
S. 730E(3)(e)(ix) inserted 9/2012, ss. 29(d), 141(8)
S. 730E(3)(e)(x) inserted 44/2022, ss. 21(10)(c), 106(8)
S. 730E(3)(f) amended 34/2009, ss. 1(2) &(3), 240 & sch. 3, pt. 10, item 22
S. 730E(3)(f) par. substituted 18/2002, ss. 1(3), 4(b)(iii)
S. 730E(3A)(e) amended 11/2007, s. 128 & sch. 4, pars. 1(u), 6(a)(ii)
S. 730E(5) inserted 3/2003, ss. 57(e)(ii), 171(9)
S. 730E(5)(a) amended 1/2003, s. 119, sch. 3
S. 730F inserted 3/2000, ss. 53, 166(9)
S. 730F(1) amended 8/2013, ss. 39(1)(a), (c), 108(8)
S. 730F(1)(a) substituted 9/2012, ss. 28(1)(a), (6)(a)
  12/2009, s. 10(1)(a), (6)(a)
  5/2002, s. 40(1)(b)(i), 5(b)
S. 730F(1)(a) amended 6/2011, ss. 31(1)(a), (6)(a), 84(8)
  25/2008, s. 27(1)(a)(i), (2)(a)
S. 730F(1)(a)(ii) amended 41/2013, s. 30(1)(a), (6)(a)
  8/2013, ss. 40(1)(a), (6)(a), 108(8)
S. 730F(1)(b) amended 8/2013, ss. 40(1)(b), (6)(a), 108(8)
  9/2012, ss. 28(1)(b), (6)(a)
  6/2011, ss. 31(1)(b), (6)(a), 84(8)
  12/2009, s. 10(1)(b), (6)(a)
  25/2008, s. 27(1)(a)(ii), (2)(a)
S. 730F(1)(b) substituted 5/2002, s. 40(1)(b)(i), 5(b)
S. 730F(1)(b) amended 41/2013, ss. 30(1)(b), 6(a)
S. 730F(1)(c) inserted 5/2002, s. 40(1)(b)(i), 5(b)
S. 730F(1A) inserted 6/2006, s. 48(1)(c), (3)
S. 730F(1A) amended 11/2007, s. 43(1)(d)(i) &(ii), (2)
S. 730F(1A)(b)(i) amended 11/2007, s. 43(1)(d)(iii), (2)
S. 730F(1A)(b)(ii) amended 11/2007, s. 43(1)(e)(iv), (2)
S. 730F(1A)(b)(iii) deleted 11/2007, s. 43(1)(e)(v), (2)
S. 730F(1B) inserted 8/2013, ss. 39(1)(b), 108(8)
S. 730F(3)(a)(ii) amended 5/2005, s. 42(1)(d), (2)
S. 730F(4) inserted 5/2002, s. 40(1)(b)(ii), 5(b)
S. 730FA inserted 5/2002, s. 40(1)(c), 5(b)
S. 730G inserted 3/2000, ss. 53, 166(9)
S. 730G(1)(c) amended 7/2001, ss. 70(1)(e)(2)(b), 243(9)
S. 730G(2)(a) amended 6/2006, s. 48(1)(d)(i)(I), (3)
S. 730G(2)(b) amended 6/2006, s. 48(1)(d)(i)(II), (3)
S. 730G(3) amended 6/2006, s. 48(1)(d)(ii), (3)
S. 730G(5) amended 1/2003, s.119, sch. 3
S. 730G(5) substituted 11/2007, s. 128 & sch. 4, pars. 1(v), 6(a)(iii)
S. 730G(6)(b) deleted 59/2015, s. 38(3)(b)(i)
S. 730G(7)(a) substituted 59/2015, s. 38(3)(b)(ii)
S. 730G(7)(b) amended 5/2002, s.129(1)(a)(7)
S. 730G(7)(b) substituted 12/2009, s. 29(1)(e), (7)(a)
S. 730G(7)(c)(d) amended 5/2005, ss. 145(1)(7)(a), 150(9), sch. 5 pt. 1
S. 730G(7A) inserted 59/2015, s. 38(3)(b)(iii)
S. 730GA amended 43/2024, ss. 30(1)(e), 30(3)(a)
  20/2023, ss. 1(3), 41(e)
  30/2018, ss. 16(3), 65(8)
Ss. 730GA, 730GB inserted 7/2001, ss. 70(1)(f)(2)(b), 243(9)
S. 730GB amended 1/2003, s. 119, sch. 3
S. 730GB substituted 3/2003, ss. 57(f), 171(9)
S. 730GB amended 3/2008, s. 141 & sch. 8, par. 1(o) & 7(a)(ii)
S. 730H inserted 7/2001, ss. 67(1)(2), 243(9)
S. 730H(1) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 88
  11/2007, ss. 42(1)(b), (2), 130(9)
  11/2007, ss. 35(2) & sch. 2, pars. 1(x), (2), ss. 35(3), 130(9)
  6/2006, ss. 49(1)(a)(i) &(ii), (2), 130(8)
  8/2004, s. 89, sch. 3, 1(s)
S. 730I inserted 7/2001, ss. 67(1), (2), 243(9)
S. 730I amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), items no. 89, 90
S. 730J inserted 7/2001, ss. 67(1), (2), 243(9)
S. 730J(a) substituted 37/2014, ss. 35(1)(a), 101(8)
  5/2002, s. 40(2)(a), (5)(c)
S. 730J(a)(i)(I) amended 41/2013, ss. 30(2)(a), (6)(b)
  8/2013, ss. 40(2)(a), (6)(b), 108(8)
  9/2012, ss. 28(2)(a), (6)(b)
  6/2011, ss. 31(2)(a), (6)(b), 84(8)
  25/2008, s. 27(1)(b)(i)(I), (2)(b)
S. 730J(a)(i)(I) substituted 12/2009, s. 10(2)(a), (6)(b)
S. 730J(a)(i)(II)(A) amended 41/2013, ss. 30(2)(b), (6)(b)
  8/2013, ss. 40(2)(b), (6)(b), 108(8)
  9/2012, ss. 28(2)(b), (6)(b)
  6/2011, ss. 31(2)(b), (6)(b), 84(8)
  12/2009, s. 10(2)(b), (6)(b)
  25/2008, s. 27(1)(b)(i)(II), (2)(b)
S. 730J(a)(i)(II)(B) amended 41/2013, ss. 30(2)(c), (6)(b)
  8/2013, ss. 40(2)(c), (6)(b), 108(8)
  9/2012, ss. 28(2)(c), (6)(b)
  6/2011, ss. 31(2)(c), (6)(b), 84(8)
  25/2008, s. 27(1)(b)(i)(III), (2)(b)
S. 730J(a)(i)(II)(B) substituted 12/2009, s. 10(2)(c), (6)(b)
S. 730J(a)(ii)(I) amended 41/2013, ss. 30(2)(d), (6)(b)
  8/2013, ss. 40(2)(d), (6)(b), 108(8)
  9/2012, ss. 28(2)(d), (6)(b)
  6/2011, ss. 31(2)(d), (6)(b), 84(8)
  12/2009, s. 10(2)(d), (6)(b)
  25/2008, s. 27(1)(b)(i)(IV), (2)(b)
S. 730K inserted 7/2001, ss. 67(1)(2), 243(9)
S. 730K(1) amended 37/2014, ss. 35(1)(b), 101(8)
  12/2009, s. 10(3)(a), (6)(c)
  5/2002, s.40(2)(b) 5(c)
S. 730K(1)(a) amended 41/2013, ss. 30(3)(a), (6)(c)
  8/2013, ss. 40(3)(a), (6)(c), 108(8)
  9/2012, ss. 28(3)(a), (6)(c)
  6/2011, ss. 31(3)(a), (6)(c), 84(8)
  12/2009, s. 10(3)(b), (6)(c)
  25/2008, s. 27(1)(b)(ii)(I), (2)(c)
S. 730K(1)(b) substituted 12/2009, s. 10(3)(c), (6)(c)
S. 730K(1)(b) amended 41/2013, ss. 30(3)(b), (6)(c)
  8/2013, ss. 40(3)(b), (6)(c), 108(8)
  9/2012, ss. 28(3)(b), (6)(c)
  6/2011, ss. 31(3)(b), (6)(c), 84(8)
  25/2008, s. 27(1)(b)(ii)(II), (2)(c)
S. 730K(3) renumbered as s. 730K(3)(a) 6/2006, ss. 49(1)(b)(i)(I), (2), 130(8)
S. 730K(3)(b) par. inserted 6/2006, ss. 49(1)(b)(i)(II), (2), 130(8)
S. 730K(5) substituted 9/2012, s. 138 & sch. 6, pars. 1(g), 4(a)(i)
S. 730K(5)(a) amended 5/2005, ss. 147, 150(9), sch. 6
S. 730K(6) inserted 6/2006, ss. 49(1)(b)(ii), (2), 130(8)
S. 731(5) amended 7/2001, ss. 71, 243(9)
S. 731(5)(a) substituted 5/2010, ss.30(1), (2), 165(8)
S. 731(5)(a)(iii)(I) amended 44/2022, ss. 37(1)(a), 106(8)
S. 731(5)(a)(iii)(II)(B) amended 44/2022, ss. 37(1)(b), 106(8)
S. 731(5)(a)(iii)(III) inserted 44/2022, ss. 37(1)(c), 106(8)
S. 734(1)(a) amended 41/2017, ss. 82(2) and schedule 2 para. 1(am), 82(3)(a)
  52/2015, ss. 90(8), 26(a)-(c)
  8/2013, ss. 42(1)(b), (2), 108(8)
  3/1998, ss. 42, 138(8)
S. 734(1)(c) substituted 9/2012, ss. 54, 141(8) & sch. 1, par. 25
S. 734(1)(c)(i)-(ii) substituted 2/1999, ss. 85(c), 217(9)
S. 734(6)(b) amended 59/2015, s. 38(4)(a)
S. 737(1) amended 3/1998, ss. 53, 138(8)
  7/2001, ss. 73(1)(a)(2), 240, 243(9), sch. 5
S. 737(1) definition of "special investments units" substituted 3/2000, ss. 57(a), 166(9)
S. 737(1)(a) definition inserted 2/1999, s.63(1)(a)(2)(b)
S. 737(2)(a)(v) substituted 7/2001, ss. 73(1)(b)(2), 243(9)
S. 737(3)(a)(ii) amended 7/2001, s.240, sch. 5
S. 737(3)(a)(iii) amended 2/1999, s.63(b)(2)(b)
  7/2001, s.240, sch. 5
S. 737(3)(a)(iii) deleted 7/2001, ss. 73(1)(c)(2), 243(9)
S. 737(6)(c) substituted 2/1999, s.63(1)(c)(2)(b)
S. 737(7)(a) repealed 3/2000, s.69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 737(7)(b) repealed 3/2000, s.69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 737(8)(a)(i) amended 7/2001, s. 77, sch. 2, pars. 40, 61
S. 737(8)(bb) inserted 3/2003, ss. 50, 171(9)
S. 737(8)(c)(i) amended 59/2015, s. 38(4)(b)
S. 737(9)(b) repealed in part 3/2000, s.69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 737(9)(c) amended 30/2018, ss. 25(2)(f), 65(8)
S. 738(1)(a) amended 41/2017, ss. 82(2) and schedule 2 para. 1(an), 82(3)(a)
S. 738(2)(b) substituted 9/2012, ss. 30(1)(a), 141(8)
S. 738(2)(b)(i)substituted 3/2000, ss. 57(b), 166(9)
S. 738(2)(c) amended 3/1998, ss. 49, 138(8)
S. 738(2)(d)(i) substituted 9/2012, ss. 30(1)(b), 141(8)
  2/1999, s. 64
S. 738(3)(a)(i) repealed in part 3/2000, s.69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 738(3)(a)(ii) repealed 3/2000, s .69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 738(3)(b) repealed 3/2000, s. 69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 738(7)(a) amended 59/2015, s. 38(4)(c)
S. 738LAA inserted 45/2019, ss. 30(1)(e), 76(8)
S. 739(1)(b) amended 9/2012, s. 30(1)(c), (2)(a), 141(8)
S. 739(2)(d) amended 9/2012, s. 30(1)(d), (2)(a), 141(8)
S. 739(4)(a)(i) amended 9/2012, s. 30(1)(e), (2)(b), 141(8)
S. 739A s. inserted 3/2000, ss. 57(c), 166(9)
S. 739B inserted 3/2000, ss. 58(a), 166(9)
S. 739B amended 5/2010, ss. 31(1)(a), (2)
S. 739B definition of “recognised clearing system” del. 3/2003, s. 49(3)(c)(i)
S. 739B(1) amended 41/2017, ss. 82(2) and schedule 2 para. 1(ao), 82(3)(a)
  18/2016, ss. 23(a), 59(8)
  18/2011, ss. 1(2), 5(8) & sch. 1
  3/2008, ss. 39(1)(a), (2)(a)
  6/2006, s. 50(1)(a)(i) &(ii), (2)
  5/2005, ss. 40(a)(i), (ii), 150(8)
  8/2004, s. 29(1)(a), (2)
  3/2003, ss. 53(a)(i), 171(9)
  7/2001, ss. 74(1)(a)(i), (2)(a), 243(9)
S. 739B(1)(b) amended 2/2015, ss. 1(2), 184(a)
  8/2013, ss. 42(1)(c), (2), 108(8)
S. 739B(1)(ca) inserted 2/2015, ss. 1(2), 184(b)
S. 739B(1A) inserted 3/2003, s. 49(3)(c)(ii)
S. 739B(2A) inserted 3/2003, ss. 53(a)(ii), 171(9)
S. 739B(3) substituted 7/2001, ss. 74(1)(a)(ii), (2)(b), 243(9)
S. 739BA inserted 11/2007, s. 40(1)(a), (2), 130(9)
S. 739C inserted 3/2000, ss. 58(a), 166(9)
S. 739C(1) substituted 3/2003, ss. 53(b), 171(9)
Ss. 739C(1), 739C(1A) amended 5/2005, ss. 44(c)(i), (ii), 150(8)
S. 739D inserted 3/2000, ss. 58(a), 166(9)
S. 739D(1) amended 5/2002, ss. 44(a), 141(8)
  5/2005, ss. 40(b)(i)(ii), 150(8)
S. 739D(1)(a) substituted 7/2001, ss. 74(1)(b)(i)(2)(b), 243(9)
S. 739D(2) amended 6/2006, s. 50(1)(b)(i)(I), (2)
S. 739D(2)(d)(ii) amended 8/2004, s.29(1)(b)(i)(2)
S. 739D(2)(dd) amended 3/2008, s.39(1)(b)(i)(I), (2)(a)
  6/2006, s. 50(1)(b)(i)(II), (2)
S. 739D(2)(dd) inserted 8/2004, s. 29(1)(b)(ii)(2)
S. 739D(2)(ddd) inserted 6/2006, s. 50(1)(b)(i)(III), (2)
S. 739D(2)(ddd) substituted 3/2008, s. 39(1)b)(i)(II), (2)(a)
S. 739D(2A) inserted 6/2006, s. 50(1)(b)(ii), (2)
S. 739D(2A)(a) substituted 3/2008, s. 39(1)(b)(ii), (2)(a)
S. 739D(3) substituted 7/2001, ss. 74(1)(b)(ii), (2)(b), 243(9)
S. 739D(3) amended 3/2008, s. 39(1)(b)(iii), (2)(a)
S. 739D(4) substituted 7/2001, ss. 74(1)(b)(ii), (2)(b), 243(9)
S. 739D(4) amended 3/2008, s. 39(1)(b)(iv), (2)(a)
S. 739D(5) substituted 7/2001, ss. 74(1)(b)(ii), (2)(b), 243(9)
S. 739D(5A), inserted 8/2004, s. 29(1)(b)(iii), (2)
S. 739D(5A) substituted 9/2012, ss. 28(4)(a), (6)(d)
  12/2009, s. 10(4)(a), (6)(d)
S. 739D(5A) amended 8/2013, ss. 39(2)(a), 108(8)
  6/2011, ss. 31(4)(a), (6)(d), 84(8)
  25/2008, s. 27(1)(c)(i), (2)(d)
S. 739D(5A)(b) amended 41/2013, ss. 30(4)(a), (6)(d)
  8/2013, ss. 40(4)(a), (6)(d), 108(8)
S. 739D(5AA) inserted 8/2013, s. 39(2)(b), 108(8)
S. 739D(5B) inserted 3/2008, s. 39(1)(b)(v), (2)(a)
S. 739D(6)(cc) inserted 8/2013, ss. 42(1)(d), (2), 108(8)
S. 739D(6)(f), par. substituted 5/2002, ss. 44(b), 141(8)
S. 739D(6)(g) amended 18/2002, ss. 1(3), 4(c)
S. 739D(6)(h) amended 3/2003, ss. 53(c)(i), 171(9)
  18/2002, ss. 1(3), 4(c)
S. 739D(6)(h) substituted 7/2001, ss. 74(1)(b)(iii), (2)(b), 243(9)
S. 739D(6)(i) inserted 18/2002, ss. 1(3), 4(c)(iii)
S. 739D(6)(j) inserted 3/2003, ss. 53(c)(ii), 171(9)
S. 739D(6)(j) amended 11/2007, ss. 41(a), 130(9)
S. 739D(6)(k) inserted 3/2003, ss. 53(c)(ii), 171(9)
S. 739D(6)(k) amended 11/2007, ss. 41(b), 130(9)
S. 739D(6)(k)(I)(A) amended 6/2006, ss. 52(a), 130(8)
S. 739D(6)(ka) par. inserted 34/2009, ss. 1(2) &(3), 240 & sch. 3, pt. 10, item 23
S. 739D(6)(kb) par. inserted 23/2014, ss. 1(3), 5(1), sch. 1 pt. 4 item 10(a)
S. 739D(6)(kb) amended 30/2018, s. 60(1)(d)(i)
S. 739D(6)(kba) inserted 16/2024, ss. 1(2), 37(1), schedule, part 1, item 7
S. 739D(6)(kc) amended 44/2022, ss. 21(11)(a), 106(8)
S. 739D(6)(kc) inserted 30/2018, s. 60(1)(d)(ii)
S. 739D(6)(kd) inserted 43/2024, ss. 15(1)(g), 15(3)
S. 739D(6)(l) substituted 7/2009, ss. 9(d), 13(2)
S. 739D(6)(l) par. inserted 11/2007, ss. 41(c), 130(9)
S. 739D(6)(l) deleted 23/2014, ss. 1(3), 5(1), sch. 1 pt. 4 item 10(b)
S. 739D(6)(m) amended 44/2022, ss. 21(11)(b), 106(8)
S. 739D(6)(m) par. inserted 11/2007, ss. 41(c), 130(9)
S. 739D(6)(n) inserted 44/2022, ss. 21(11)(c), 106(8)
S. 739D(7A) inserted 7/2001, ss. 74(1)(b)(iv)(2)(b), 243(9)
S. 739D(7B) inserted 5/2010, ss.31(1)(b), (2)
S. 739D(7B)(a) amended 9/2012, ss. 31(a) 141(8)
S. 739D(7B)(b) amended 9/2012, ss. 31(a), 141(8)
S. 739D(8) amended 7/2001, ss. 74(1)(b)(v), (2)(b), 243(9)
S. 739D(8A) amended 7/2001, ss. 74(1)(b)(v), (2)(b), 243(9)
S. 739D(8B) amended 7/2001, ss. 74(1)(b)(v), (2)(b), 243(9)
S. 739D(8C) amended 7/2001, ss. 74(1)(b)(v), (2)(b), 243(9)
S. 739D(8D) amended 7/2001, ss. 74(1)(b)(v), (2)(b), 243(9)
S. 739D(8D)(a) substituted 5/2002, ss. 44(c), 141(8)
S. 739D(8D)(a) amended 9/2012, ss. 35(a) 141(8)
S. 739D(8D)(b) substituted 5/2002, ss. 44(c), 141(8)
S. 739D(8D)(b) amended 9/2012, ss. 35(b) 141(8)
S. 739D(8D)(b)(ii) amended 9/2012, ss. 35(c) 141(8)
S. 739D(8D)(d) inserted 9/2012, ss. 35(d) 141(8)
S. 739D(8E) inserted 9/2012, ss. 31(b) 141(8)
S. 739D(8E)(a) amended 41/2017, ss. 82(2) and schedule 2 para. 1(ap), 82(3)(a)
S. 739D(9) amended 7/2001, ss. 74(1)(b)(vi), (2)(b), 243(9)
S. 739D(9) substituted 5/2002, ss. 44(d), 141(8)
S. 739D(9A) inserted 5/2002, ss. 44(d), 141(8)
S. 739D(9A)(b)(iii) amended 3/2003, ss. 53(d), 171(9)
S. 739D(10) substituted 7/2001, ss. 74(1)(b)(vii), (2)(b), 243(9)
S. 739E inserted 3/2000, ss. 58(a), 166(9)
S. 739E amended 8/2004, s. 29(1)(c), (2)
S. 739E(1) amended 8/2013, ss. 39(3)(a), 108(8)
S. 739E(1)(a) amended 6/2011, ss. 31(4)(b)(i), (6)(d), 84(8)
S. 739E(1)(a) substituted 9/2012, s. 28(4)(b), (6)(d)
  12/2009, s. 10(4)(b), (6)(d)
  25/2008, s. 27(1)(c)(ii)(I)(A), (2)(d)
  11/2007, ss. 40(1)(b), (2), 130(9)
S. 739E(1)(a)(ii) amended 41/2013, ss. 30(4)(b)(i), (6)(d)
  8/2013, ss. 40(4)(b)(i), (6)(d), 108(8)
S. 739E(1)(b) substituted 9/2012, s. 28(4)(c), (6)(d)
  12/2009, s. 10(4)(c), (6)(d)
  11/2007, ss. 40(1)(b), (2), 130(9)
S. 739E(1)(b) amended 6/2011, ss. 31(4)(b)(ii), (6)(d), 84(8)
  25/2008, s. 27(1)(c)(ii)(I)(B), (2)(d)
  6/2006, s. 50(1)(c)(ii), (2)
S. 739E(1)(b)(ii) amended 41/2013, ss. 30(4)(b)(ii), (6)(d)
  8/2013, ss. 40(4)(b)(ii), (6)(d), 108(8)
S. 739E(1)(ba) amended 41/2013, ss. 30(4)(b)(iii), (6)(d)
  8/2013, ss. 40(4)(b)(iii), (6)(d), 108(8)
  9/2012, ss. 28(4)(d), 6(d)
  6/2011, ss. 31(4)(b)(iii), (6)(d), 84(8)
  12/2009, s. 10(4)(d), (6)(d)
  25/2008, s. 27(1)(c)(ii)(I)(C), (2)(d)
S. 739E(1)(ba) par. inserted 11/2007, ss. 40(1)(b), (2), 130(9)
S. 739E(1A) inserted 6/2006, s. 50(1)(c)(i), (2)
S. 739E(1A) amended 25/2008, s. 27(1)(c)(ii)(II), (2)(d)
S. 739E(1A)(a) amended 3/2008, s. 39(1)(c)(i)(I)(A) &(B), (2)(a)
S. 739E(1A)(b)(ii) substituted 3/2008, s. 39(1)(c)(i)(II)(A), (2)(a)
S. 739E(1A)(b)(iii) deleted 3/2008, s. 39(1)(c)(i)(II)(B), (2)(a)
S. 739E(1B) inserted 8/2013, ss. 39(3)(b), 108(8)
S. 739E(2) amended 3/2008, s. 39(1)(c)(ii), (2)(a)
S. 739E(2A) inserted 3/2008, s. 39(1)(c)(iii), (2)(a)
S. 739E(2A)(b)(iii) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 91
S. 739E(3)(b) amended 6/2006, s. 50(1)(c)(iii)(I), (2)
S. 739E(3)(b)(ib) inserted 6/2006, s. 50(1)(c)(iii)(II), (2)
S. 739F inserted 3/2000, ss. 58(a), 166(9)
S. 739F(2)(a) amended 6/2006, s. 50(1)(d)(i)(I), (2)
S. 739F(2)(b) amended 6/2006, s. 50(1)(d)(i)(II), (2)
S. 739F(3) amended 6/2006, s. 50(1)(d)(ii), (2)
S. 739F(5) substituted 7/2001, ss. 74(1)(c)(2)(b), 243(9)
S. 739F(5)(a) amended 11/2007, s. 128 & sch. 4, pars. 1(w), 6(a)(iii)
S. 739F(6)(b) deleted 59/2015, s. 38(4)(d)(i)
S. 739F(7)(a) substituted 59/2015, s. 38(4)(d)(ii)
S. 739F(7)(b) amended 5/2002, s. 129(1)(a), (7)
S. 739F(7)(b) substituted 12/2009, s. 29(1)(f), (7)(a)
S. 739F(7)(c) par. substituted 7/2001, ss. 74(1)(d), (2)(b), 243(9)
S. 739F(7)(c)(d) amended 5/2005, ss. 145(1), (7)(a), 150(9), sch. 5, pt. 1
S. 739F(9) inserted 59/2015, s. 38(4)(d)(iii)
S. 739FA inserted 41/2017, ss. 18, 88(8)
S. 739G inserted 3/2000, ss. 58(a), 166(9)
S. 739G(2) amended 7/2001, ss. 74(1)(e)(i)(2)(b), 243(9)
S. 739G(2)(b) substituted 3/2003, ss. 53(e), 171(9)
S. 739G(2)(c) amended 9/2012, ss. 28(4)(e), (6)(d)
  12/2009, s. 10(4)(e), (6)(d)
  25/2008, s. 27(1)(c)(iii), (2)(d)
S. 739G(2)(e) substituted 9/2012, ss. 28(4)(f), (6)(d)
S. 739G(2)(g) amended 6/2006, ss. 52(b), 130(8)
S. 739G(2)(h) amended 6/2006, ss. 53(1), (2), 130(8)
S. 739G(2)(h) substituted 9/2012, ss. 32, 141(8)
S. 739G(2)(j) amended 43/2024, ss. 30(1)(f), 30(3)(a)
  20/2023, ss. 1(3), 41(f)
  30/2018, ss. 16(4), 65(8)
S. 739G(2A) inserted 3/2008, s.39(1)(d), (2)(a)
S. 739G(3) inserted 7/2001, ss. 74(1)(e)(ii), (2)(b), 243(9)
S. 739G(4) inserted 7/2001, ss. 74(1)(e)(ii), (2)(b), 243(9)
S. 739G(5) inserted 7/2001, ss. 74(1)(e)(ii), (2)(b), 243(9)
S. 739G(5) amended 1/2003, s.119, sch. 3
S. 739H inserted 3/2000, ss. 58(a), 166(9)
S. 739H(1A) inserted 3/2008, s.39(1)(e)(i), (2)(b)
S. 739H(1B) inserted 3/2008, s.39(1)(e)(i), (2)(b)
S. 739H(2) substituted 3/2008, s.39(1)(e)(ii), (2)(b)
S. 739H(3) inserted 6/2006, ss. 45(a), 130(8)
S. 739HA inserted 9/2012, ss. 33(a), 141(8)
S. 739I inserted 5/2005, ss. 44(d), 150(8)
S. 739I(1)(a)(i) substituted 6/2006, s. 45(b), 130(8)
S. 739I(2) amended 37/2014, ss. 97(a), (b), Sch. 3 paras. 1(f), (8)
S. 739I(4)(a) amended 44/2022, ss. 37(2)(a)(i), 106(8)
S. 739I(4)(b)(iii) amended 44/2022, ss. 37(2)(a)(ii), 106(8)
S. 739I(4)(c) inserted 44/2022, ss. 37(2)(a)(iii), 106(8)
S. 739I(4A) inserted 44/2022, ss. 37(2)(b), 106(8)
S. 739J inserted 8/2013, ss. 42(1)(e), (2), 108(8)
Ch. 1B (Ss. 739K, 739L, 739M, 739N, 739O, 739P, 739Q, 739R, 739S, 739T, 739U, 739V, 739W, 739X) inserted 18/2016, ss. 23(b), 59(8)
S. 739J(1) substituted 45/2019, ss. 32(1)(a), 76(8)
S. 739J(2) substituted 45/2019, ss. 32(1)(b), 76(8)
S. 739J(3)(a) amended 44/2022, ss. 37(3)(a)(i), 106(8)
  45/2019, ss. 32(1)(c)(i), 76(8)
S. 739J(3)(b) amended 45/2019, ss. 32(1)(c)(ii), 76(8)
S. 739J(3)(b)(ii) amended 45/2019, ss. 32(1)(c)(iii), 76(8)
S. 739J(3)(b)(iii) amended 44/2022, ss. 37(3)(a)(ii), 106(8)
S. 739J(3)(c) inserted 44/2022, ss. 37(3)(a)(iii), 106(8)
S. 739J(3A) inserted 44/2022, ss. 37(3)(b), 106(8)
S. 739K(1) amended 44/2022, ss. 21(12)(a), (b), 106(8)
  45/2019, ss. 30(1)(a), 76(8)
  41/2017, ss. 19(1)(a)(i), (3), 88(8)
S. 739K(1A) inserted 41/2017, ss. 19(1)(a)(ii), (3), 88(8)
S. 739KA inserted 45/2019, ss. 30(1)(b), 76(8)
S. 739KA(1)(b) amended 44/2022, ss. 21(13)(a), 106(8)
S. 739KA(1)(c) amended 44/2022, ss. 21(13)(b), 106(8)
S. 739KA(1)(d) inserted 44/2022, ss. 21(13)(c), 106(8)
S. 739L amended 45/2019, ss. 30(1)(c)(i)-(v), 76(8)
S. 739L designated as s. 738L(1) 45/2019, ss. 30(1)(c)(v), 76(8)
S. 739L(2) inserted 45/2019, ss. 30(1)(c)(vii), 76(8)
S. 739LA inserted 45/2019, ss. 30(1)(d), 76(8)
S. 739LB inserted 45/2019, ss. 30(1)(d), 76(8)
S. 739LC inserted 45/2019, ss. 30(1)(d), 76(8)
S. 739M(3) amended 41/2017, ss. 19(1)(b), (3), 88(8)
S. 739N(1)(b) amended 41/2017, ss. 19(1)(c)(i), (3), 88(8)
S. 739N(4), (5) inserted 41/2017, ss. 19(1)(c)(ii), (3), 88(8)
S. 739O(1) amended 45/2019, ss. 30(1)(f), 76(8)
  41/2017, ss. 19(1)(d)(i), (3), 88(8)
S. 739O(2)(b) amended 41/2017, ss. 19(1)(d)(ii), (3), 88(8)
S. 739P(1)(a) amended 41/2017, ss. 19(1)(e),(3), 88(8)
S. 739Q(3) amended 41/2017, ss. 19(1)(f)(i), (3), 88(8)
S. 739Q(5) inserted 41/2017, ss. 19(1)(f)(ii), (3), 88(8)
S. 739QA inserted 41/2017, ss. 19(1)(g), (3), 88(8)
S. 739QB inserted 41/2017, ss. 19(1)(g), (3), 88(8)
S. 739R(1) amended 45/2019, ss. 30(1)(g)(i), 76(8)
S. 739R(2) amended 45/2019, ss. 30(1)(g)(ii), 76(8)
S. 739R(3A) inserted 45/2019, ss. 30(1)(g)(iii), 76(8)
S. 739R(4) amended 45/2019, ss. 30(1)(g)(iv), 76(8)
S. 739T(2) amended 41/2017, ss. 19(1)(h), (3), 88(8)
S. 743(1)(b) amended 44/2022, ss. 36(a), 106(8)
S. 743(1A) inserted 26/2020, ss. 62(3), 62(6)
S. 743(1B) inserted 44/2022, ss. 36(b), 106(8)
S. 746(1), substituted 2/1999, s.58(1)(a)(2)
S. 746(2A), inserted 2/1999, s.58(1)(b)(2)
S. 746(3)(a)(b), pars. substituted 2/1999, s.58(1)(c)(2)
S. 746(4)(b), par. substituted 2/1999, s.58(1)(d)(2)
S. 746(5) amended 11/2007, ss. 55(1)(a) &(b), (2), 130(9)
  2/1999, s.58(1)(e)(2)
S. 746(6) amended 11/2007, ss. 55(1)(b), (2), 130(9)
  2/1999, s.58(1)(e)(2)
S. 747A inserted 3/1998, ss. 66, 138(8)
S. 747AA s. inserted 11/2007, ss. 39(1)(b), (2), 130(9)
S. 747B inserted 7/2001, ss. 72(1)(2), 243(9)
S. 747B(1) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 92
  11/2007, ss. 35(2) & sch. 2, pars. 1(y), (2), ss. 35(3), 130(9)
  6/2006, ss. 51(1)(a)(i) &(ii), (2), 130(8)
  8/2004, s. 89, schedule 3, 1(t)
S. 747B(2) amended 11/2007, ss. 39(1)(a)(i), (2), 130(9)
S. 747B(2A) inserted 11/2007, ss. 39(1)(a)(ii), (2), 130(9)
S. 747B(2A)(c)(ii) amended 41/2017, ss. 82(2), schedule 2, para. 1(aq)(i), 82(3)(a)
S. 747B(2A)(c)(iv)(II) amended 41/2017, ss. 82(2) and schedule 2 para. 1(aq)(ii), 82(3)(a)
S. 747C inserted 7/2001, ss. 72(1)(2), 243(9)
S. 747C amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), items no. 93, 94
S. 747D inserted 7/2001, ss. 72(1)(2), 243(9)
S. 747D(a) substituted 37/2014, ss. 35(2)(a), 101(8)
  11/2007, ss. 40(1)(c), (2), 130(9)
S. 747D(a)(i)(I)(A) amended 41/2013, ss. 30(5)(a)(i), (6)(e)
  8/2013, ss. 40(5)(a)(i), (6)(e), 108(8)
  9/2012, ss. 28(5)(a), (6)(e)
  6/2011, ss. 31(5)(a), (6)(e), 84(8)
  12/2009, s. 10(5)(a), (6)(e)
  25/2008, s. 27(1)(d)(i)(I)(A), (2)(e)
S. 747D(a)(i)(I)(B) substituted 12/2009, s. 10(5)(b), (6)(e)
  25/2008, s. 27(1)(d)(i)(I)(B), (2)(e)
S. 747D(a)(i)(I)(B) amended 41/2013, ss. 30(5)(a)(ii), (6)(e)
  8/2013, ss. 40(5)(a)(ii), (6)(e), 108(8)
  9/2012, ss. 28(5)(b), (6)(e)
  6/2011, ss. 31(5)(b), (6)(e), 84(8)
S. 747D(a)(i)(II)(A) amended 41/2013, ss. 30(5)(b)(i), (6)(e)
  8/2013, ss. 40(5)(b)(i), (6)(e), 108(8)
  9/2012, ss. 28(5)(c), (6)(e)
  6/2011, ss. 31(5)(c), (6)(e), 84(8)
  12/2009, s. 10(5)(c), (6)(e)
  25/2008, s. 27(1)(d)(i)(II), (2)(e)
S. 747D(a)(i)(II)(B) amended 41/2013, ss. 30(5)(b)(ii), (6)(e)
  8/2013, ss. 40(5)(b)(ii), (6)(e), 108(8)
  9/2012, ss. 28(5)(d), (6)(e)
  6/2011, ss. 31(5)(d), (6)(e), 84(8)
  25/2008, s. 27(1)(d)(i)(III), (2)(e)
S. 747D(a)(i)(II)(B) substituted 12/2009, s. 10(5)(d), (6)(e)
S. 747D(a)(ii)(I) amended 8/2013, ss. 40(5)(c), (6)(e), 108(8)
  9/2012, ss. 28(5)(e), (6)(e)
  6/2011, ss. 31(5)(e), (6)(e), 84(8)
  12/2009, s. 10(5)(e), (6)(e)
  25/2008, s. 27(1)(d)(i)(IV), (2)(e)
S. 747D(b), par. substituted 5/2002, s. 46(1)(a)(2)
S. 747E inserted 7/2001, ss. 72(1)(2), 243(9)
S. 747E(1) substituted 11/2007, ss. 40(1)(d), (2), 130(9)
  5/2002, s.46(1)(b)(2)
S. 747E(1) amended 9/2012, ss. 34(a), 141(8)
S. 747E(1)(a) substituted 3/2003, s.55(1)(2)
S. 747E(1)(a) deleted 9/2012, ss. 28(5)(f), (6)(f)
S. 747E(1)(b) amended 12/2009, s. 10(5)(f), (6)(f)
S. 747E(1)(b) substituted 37/2014, ss. 35(2)(b), 101(8)
S. 747E(1)(b)(i) amended 41/2013, ss. 30(5)(d)(i), (6)(f)
  8/2013, ss. 40(5)(d)(i), (6)(f), 108(8)
  9/2012, ss. 28(5)(g), (6)(f)
  6/2011, ss. 31(5)(f), (6)(f), 84(8)
  12/2009, s. 10(5)(g)(i) &(ii), (6)(f)
  25/2008, s. 27(1)(d)(ii)(I), (2)(f)
S. 747E(1)(b)(ii) amended 41/2013, ss. 30(5)(d)(ii), (6)(f)
  8/2013, ss. 40(5)(d)(ii), (6)(f), 108(8)
  9/2012, ss. 28(5)(h), (6)(f)
  6/2011, ss. 31(5)(g), (6)(f), 84(8)
  25/2008, s. 27(1)(d)(ii)(II), (2)(f)
S. 747E(1)(b)(ii) substituted 12/2009, s. 10(5)(h), (6)(f)
S. 747E(1A) inserted 9/2012, ss. 34(b), 141(8)
S. 747E(3) amended 5/2005, s. 43(1)(2)
S. 747E(3) renumbered as s. 747E(3)(a) 6/2006, ss. 51(1)(b)(i)(I), (2), 130(8)
S. 747E(3)(b) par. inserted 6/2006, ss. 51(1)(b)(i)(II), (2), 130(8)
S. 747E(4)(b) amended 8/2004, ss. 30(a), 94(8)
S. 747E(5) substituted 9/2012, s. 138 & sch. 6, pars. 1(h), 4(a)(i)
S. 747E(5)(a) amended 1/2003, s. 119, sch. 3
S. 747E(6) inserted 6/2006, ss. 51(1)(b)(ii), (2), 130(8)
S. 747F inserted 8/2004, ss. 30(b), 94(8)
S. 747FA inserted 9/2012, ss. 33(b), 141(8)
S. 747G inserted 5/2010, ss.31(1)(c), (2)
S. 747G substituted 37/2014, ss. 30, 101(8)
S. 748(3)(b) amended 59/2015, s. 38(5)(a)(i)
S. 748(4) deleted 59/2015, s. 38(5)(a)(ii)
S. 749(2A) inserted 3/2003, s. 31
S. 749(2A)(b) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 95
S. 749(2B)(b) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 96
S. 749(2C) inserted 3/2003, s. 31
S. 751(1)(b) amended 3/2003, s.41(1)(k)(2)
S. 751A inserted 2/1999, s.59(1)(2)
S. 751B inserted 2/1999, s.59(1)(2)
S. 751B(5) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 97
S. 751B(6)(a) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 98
S. 752(2)(a) amended 41/2017, ss. 82(2) and schedule 2 para. 1(ar), 82(3)(a)
  59/2015, s. 38(5)(b)
S. 753(b) amended 3/2003, s.41(1)(l)(2)
S. 753A inserted 45/2019, ss. 34, 76(8)
S. 753B inserted 45/2019, ss. 34, 76(8)
S. 753B(1)(a)(I)(A) amended 26/2020, Sch, 6(a), s. 74, schedule, para. 1(i)(i)
S. 753B(1)(b)(I)(A) amended 26/2020, Sch, 6(a), s. 74, schedule, para. 1(i)(ii)
S. 753C inserted 45/2019, ss. 34, 76(8)
S. 753C(4) amended 43/2024, ss. 50(1)(c), 118(8)
S. 753D inserted 45/2019, ss. 34, 76(8)
S. 753E inserted 45/2019, ss. 34, 76(8)
S. 753F inserted 45/2019, ss. 34, 76(8)
S. 755(3) inserted 12/2009, ss. 13(1)(h), (2), 32(8)
S. 755(4) inserted 12/2009, ss. 13(1)(h), (2), 32(8)
S. 756(7) inserted 12/2009, ss. 13(1)(i), (2), 32(8)
S. 757(4A) inserted 44/2022, ss. 26(a), 106(8)
S. 757(6) inserted 44/2022, ss. 26(b), 106(8)
S. 759(1) amended 18/2011, ss. 1(2), 5(8) & sch. 1
S. 760(1) amended 18/2011, ss. 1(2), 5(8) & sch. 1
S. 763(1) amended 28/2021, ss. 1(2), 29(e)
S. 765(1)(a) substituted 45/2019, ss. 25(1)(a), 76(8)
S. 765(1)(c) amended 45/2019, ss. 25(1)(b), 76(8)
S. 765(1)(d) substituted 52/2015, ss. 90(8), 31(a)
S. 765(4) amended 52/2015, ss. 90(8), 31(b)
S. 766 substituted 8/2004, s.33(1)(a)(2)
S. 766, research and development activities prescribed S.I. No. 434 of 2004, regs. 2, 3, 4
S. 766 amended 6/2011, ss. 41, 84(8)
S. 766(1)(a) amended 44/2022, ss. 27(1)(a)(i), 106(8)
  23/2020, ss. 2(1)(f), 58
  45/2019, ss. 25(2)(a)(i)(I), 76(8)
  45/2019, ss. 25(2)(a)(i)(II), 76(8)
  8/2019, ss. 2(1)(f), 52
  37/2014, ss. 26(a), 101(8)
  41/2013, ss. 21(1)(a), (2)
  8/2013, ss. 28(1), (2), 108(8)
  9/2012, ss. 27(1)(a)-(d), (2)(b), 131, 141(8) & sch. 5, par. 1(g)
  5/2010, ss. 54(1)(a)-(c), (2)(c), 165(8)
  25/2008, ss. 34(1)(a), (2), 102(8)
  3/2008, s. 50(1)(a)&(b), (2), 144(8)
  11/2007, ss. 46(1)(a), (2), 130(9)
  6/2006, ss. 66(1)(a)(i) &(ii), (2), 130(8)
  5/2005, s. 48(1)(f)(i)(ii)(2)
S. 766(1)(a), (b)(v)(I) amended 7/2001, s. 240, sch. 5
S. 766(1)(a)(IB) inserted 9/2012, ss. 27(1)(a), (2)(b)
S. 766(1)(b) amended 44/2022, ss. 27(1)(a)(ii)(I), 106(8)
S. 766(1)(b)(v)(I) amended 45/2019, ss. 25(2)(a)(ii)(I)(A), 76(8)
  7/2001, s. 240, sch. 5
S. 766(1)(b)(v)(II) amended 45/2019, ss. 25(2)(a)(ii)(I)(B), 76(8)
S. 766(1)(b)(v)(III) inserted 45/2019, ss. 25(2)(a)(ii)(I)(C), 76(8)
S. 766(1)(b)(vi)(A) amended 44/2022, ss. 27(1)(a)(ii)(II)(A), 106(8)
S. 766(1)(b)(vi)(B) amended 44/2022, ss. 27(1)(a)(ii)(II)(B), 106(8)
S. 766(1)(b)(vi)(C) inserted 44/2022, ss. 27(1)(a)(ii)(II)(C), 106(8)
S. 766(1)(b)(viii)(II) amended 45/2019, ss. 25(2)(a)(ii)(III), 76(8)
S. 766(1)(b)(ix) inserted 5/2010, ss. 54(1)(i), (2)(c), 165(8)
S. 766(1)(b)(v) amended 9/2012, ss. 27(1)(e), (2)(b), 141(8)
S. 766(1)(b)(vi) amended 5/2010, ss. 54(1)(g), (2)(a), 165(8)
S. 766(1)(b)(vi)(I) amended 5/2010, ss. 54(1)(d), (2)(c), 165(8)
S. 766(1)(b)(vi)(II) substituted 5/2010, ss. 54(1)(e), (2)(c), 165(8)
S. 766(1)(b)(vi)(III) inserted 5/2010, ss. 54(1)(f), (2)(c), 165(8)
S. 766(1)(b)(vii) amended 45/2019, ss. 25(2)(a)(ii)(II), 76(8)
  9/2012, ss. 27(1)(f), (2), 141(8)
  11/2007, ss. 46(1)(b)(i), (2), 130(9)
S. 766(1)(b)(viii) inserted 11/2007, ss. 46(1)(b)(ii), (2), 130(9)
S. 766(1)(b)(viii) amended 41/2013, ss. 21(1)(b), (2)
  5/2010, ss. 54(1)(h), (2)(c), 165(8)
S. 766(1)(b)(viii) substituted 9/2012, ss. 27(1)(g), (2), 141(8)
S. 766(1)(c) deleted 44/2022, ss. 27(1)(a)(iii), 106(8)
S. 766(1)(c) inserted 45/2019, ss. 25(2)(a)(iii), 76(8)
S. 766(1)(4D) inserted 44/2022, ss. 27(1)(b), 106(8)
S. 766(1A) substituted 39/2023, ss. 34(1)(a), 34(2)(a)
S. 766(1A) inserted 6/2006, ss. 66(1)(b), (2), 130(8)
S. 766(1A)(a) amended 45/2019, ss. 25(2)(b), 76(8)
S. 766(1A)(a), (b) amended 59/2015, s. 38(6)(a)(i)
S. 766(2) amended 45/2019, ss. 25(2)(c)(i), 76(8)
  45/2019, ss. 25(2)(c)(ii), 25(6)(b)
  9/2012, ss. 27(1)(h), (2)(b), 141(8)
  25/2008, ss. 34(1)(b), (2), 102(8)
S. 766(2A) inserted 9/2012, ss. 27(1)(i), (2)(b), 141(8)
S. 766(2A)(a) amended 45/2019, ss. 25(2)(d), 76(8)
S. 766(2B) inserted 9/2012, ss. 27(1)(i), (2)(b), 141(8)
S. 766(2C) inserted 9/2012, ss. 27(1)(i), (2)(b), 141(8)
S. 766(3a) amended 45/2019, ss. 25(2)(e), 76(8)
S. 766(4) amended 25/2008, ss. 34(1)(c), (2), 102(8)
S. 766(4A) inserted 25/2008, ss. 34(1)(d), (2), 102(8)
S. 766(4B) inserted 25/2008, ss. 34(1)(d), (2), 102(8)
S. 766(4B)(b)(i) amended 45/2019, ss. 25(2)(f), 76(8)
S. 766(4B)(b)(ii)(II) amended 5/2010, ss. 54(1)(j), (2)(b)
S. 766(4C) inserted 9/2012, ss. 27(1)(j), (2)(b), 141(8)
S. 766(5) substituted 25/2008, ss. 34(1)(e), (2), 102(8)
S. 766(6)(a) amended 44/2022, ss. 27(1)(c), 106(8)
S. 766(7) inserted 6/2006, ss. 66(1)(c), (2), 130(8)
S. 766(7)(a) amended 44/2022, ss. 27(1)(d)(i), 106(8)
  59/2015, s. 38(6)(a)(ii)
S. 766(7)(a)(ii) amended 39/2023, ss. 100(a), schedule, para. 1(g), 100(b)
  44/2022, ss. 27(1)(d)(ii), 106(8)
S. 766(7)(b) substituted 59/2015, s. 38(6)(a)(iii)
S. 766(7)(c), (d) inserted 59/2015, s. 38(6)(a)(iii)
S. 766(7A) inserted 25/2008, ss. 34(1)(f), (2), 102(8)
S. 766(7B) inserted 25/2008, ss. 34(1)(f), (2), 102(8)
S. 766(7B) amended 5/2010, ss. 54(1)(k), (2)(b)
S. 766(7B) substituted 9/2012, ss. 27(1)(k), (2)(b), 141(8)
S. 766(7B)(b) substituted 45/2019, ss. 25(2)(g)(i), 76(8)
S. 766(7B)(b)(i) amended 44/2022, ss. 27(1)(e)(i)(I)(A), (B), 106(8)
  45/2021, S. 75(5)(a) and sch. part. 1 para. (i)(i)(I), (II)
S. 766(7B)(b)(ii) amended 44/2022, ss. 27(1)(e)(i)(II), 106(8)
  45/2021, s. 75(5)(a) and sch. part. 1 para. (i)(ii)(I), (II)
S. 766(7B)(c) substituted 41/2013, ss. 21(1)(c), (2)
S. 766(7B)(c)(i) substituted 44/2022, ss. 27(1)(e)(ii), 106(8)
  45/2019, ss. 25(2)(g)(ii)(I), 76(8)
S. 766(7B)(c)(iii) inserted 45/2019, ss. 25(2)(g)(ii)(II), 76(8)
S. 766(7C) inserted 5/2010, ss. 54(1)(l), (2)(c), 165(8)
S. 766(7C)(a) amended 37/2014, ss. 26(b)(i), 101(8)
S. 766(7C)(a)(ii) amended 37/2014, ss. 26(b)(ii), 101(8)
S. 766(8) inserted 6/2006, ss. 66(1)(c), (2), 130(8)
S. 766(9) inserted 44/2022, ss. 27(1)(f), 106(8)
S. 766A(1)(a) amended 44/2022, ss. 27(2)(a(i), 106(8)
  45/2019, ss. 25(3)(a), 76(8)
  9/2012, ss. 27(1)(l), (2)(b), 141(8)
  25/2008, s. 35(1)(a)(i)-(iii), (2)(b)
S. 766A(1)(b) amended 44/2022, ss. 27(2)(a(ii), 106(8)
S. 766A(1)(b)(i) amended 9/2012, ss. 27(1)(m), (2)(b), 141(8)
S. 766A(1)(b)(i)(I) amended 45/2019, ss. 25(3)(b)(i), 76(8)
S. 766A(1)(b)(i)(II) amended 45/2019, ss. 25(3)(b)(ii), 76(8)
S. 766A(1)(b)(i)(III) inserted 45/2019, ss. 25(3)(b)(iii), 76(8)
S. 766A(2) substituted 25/2008, s. 35(1)(b), (2)(b)
S. 766A(3) substituted 25/2008, s. 35(1)(c), (2)(b)
S. 766A(3) amended 9/2012, ss. 27(1)(n), (2)(b), 141(8)
S. 766A(3A) inserted 9/2012, ss. 27(1)(o), (2)(b), 141(8)
S. 766A(3A)(a)(i) amended 8/2013, s. 105(a), (b) & sch. 2 pars. 1(g), 5(a)
S. 766A(4)(a) amended 25/2008, s. 35(1)(d), (2)(b)
S. 766A(4A) inserted 25/2008, s. 35(1)(e), (2)(b)
S. 766A(4B) inserted 25/2008, s. 35(1)(e), (2)(b)
S. 766A(4B)(b)(i) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 99
S. 766A(4B)(b)(ii)(II) amended 6/2011, s. 81 & sch. 3, pars. 1(h), 10(a)(i)
  5/2010, s. 159 & sch. 4, pars. 1(h)(i), 6(a)(i)
S. 766A(4C) inserted 44/2022, ss. 27(2)(b), 106(8)
S. 766A(5) substituted 25/2008, s. 35(1)(f), (2)
S. 766A(6) inserted 25/2008, s. 35(1)(g), (2)(b)
S. 766A(6)(a), (b) amended 59/2015, s. 38(6)(b)
S. 766A(7) inserted 25/2008, s. 35(1)(g), (2)(b)
S. 766A(8) inserted 25/2008, s. 35(1)(g), (2)(b)
S. 766A(8) amended 5/2010, s. 159 & sch. 4, pars. 1(h)(ii), 6(a)(i)
S. 766A(9) substituted 39/2023, ss. 34(1)(b), 34(2)(b)
S. 766A(9) inserted 44/2022, ss. 27(2)(c), 106(8)
S. 766B inserted 25/2008, ss. 36, 102(8)
S. 766B(1) substituted 8/2011, s. 1(1)(a), (2)
S. 766B(3)(b) substituted 8/2011, s. 1(1)(b), (2)
S. 766B(3)(b)(ii)(II) amended 45/2019, ss. 25(4)(a), 76(8)
S. 766B(3)(c) inserted 45/2019, ss. 25(4)(b), 25(6)(b)
S. 766B(4) inserted 44/2022, ss. 27(3), 106(8)
S. 766C inserted 44/2022, ss. 27(4), 106(8)
  45/2019, ss. 25(5), 25(6)(b)
S. 766C(1) amended 39/2023, ss. 34(1)(c)(i), 34(2)(a)
S. 766C(6)(a)(i) amended 43/2024, ss. 41(1), 118(8)
  39/2023, ss. 34(1)(c)(ii), 34(2)(a)
S. 766C(7A) inserted 39/2023, ss. 34(1)(c)(iii), 34(2)(a)
S. 766C(8) amended 39/2023, ss. 34(1)(c)(iv), 34(2)(a)
S. 766C(9)(b)(i) amended 39/2023, ss. 34(1)(c)(v)(I), 34(2)(a)
S. 766C(9)(b)(ii) amended 39/2023, ss. 34(1)(c)(v)(II), 34(2)(c)
S. 766C(9)(b)(iii) inserted 39/2023, ss. 34(1)(c)(v)(III), 34(2)(c)
S. 766C(16), (17) inserted 39/2023, ss. 34(1)(c)(vi), 34(2)(d)
S. 766D inserted 44/2022, ss. 27(4), 106(8)
S. 766D(1) amended 39/2023, ss. 34(1)(d)(i), 34(2)(a)
S. 766D(3A) inserted 39/2023, ss. 34(1)(d)(ii), 34(2)(a)
S. 766D(7) amended 39/2023, ss. 34(1)(d)(iii), 34(2)(a)
S. 766D(8A) inserted 39/2023, ss. 34(1)(d)(iv), 34(2)(c)
S. 766D(15), (16) inserted 39/2023, ss. 34(1)(d)(v), 34(2)(a)
S. 767(1), definition substituted 3/2000, ss. 22(a), 166(9)
S. 767(3), inserted 3/2000, ss. 22(b), 166(9)
S. 768(3) substituted 25/2008, ss. 30(1)(a), (2), 102(8)
  3/2008, s.40(1)(a), (2), 144(8)
S. 768(3A) inserted 3/2008, s.40(1)(a), (2), 144(8)
S. 768(5) inserted 3/2008, s.40(1)(b), (2), 144(8)
S. 768(5)(b) substituted 59/2015, s. 38(6)(c)
S. 768(5)(c), (d) inserted 59/2015, s. 38(6)(c)
S. 768(6) inserted 25/2008, ss. 30(1)(b), (2), 102(8)
S. 768(7) inserted 12/2009, ss. 13(1)(j), (2), 32(8)
S. 768(8) inserted 12/2009, ss. 13(1)(j), (2), 32(8)
S. 769A inserted 3/2000, ss. 64, 166(9)
S. 769A(1) amended 3/2003, s.20(1)(a)(2)
S. 769B inserted 3/2000, ss. 64, 166(9)
S. 769B(1), (2)(b) amended 3/2003, s.20(1)(b)(i)(2)
S. 769B(3) inserted 3/2003, s.20(1)(b)(ii)(2)
S. 769C inserted 3/2000, ss. 64, 166(9)
S. 769C(1)-(5) amended 3/2003, s.20(1)(c)(2)
S. 769D inserted 3/2000, ss. 64, 166(9)
S. 769E inserted 3/2000, ss. 64, 166(9)
S. 769E(2) amended 3/2003, s. 20(1)(d)(2)
S. 769F inserted 3/2000, ss. 64, 166(9)
S. 769F amended 3/2003, s. 20(1)(e)(2)
Pt. 29, chptr. 5 (ss. 769G-769Q) inserted 52/2015, ss. 90(8), 32(1)(a)
S. 769I(5) amended 44/2022, ss. 40(1)(a), 40(2)(a)
S. 769K(2) amended 44/2022, ss. 40(1)(b)(i), 40(2)(a)
  41/2017, ss. 21(a), 88(8)
S. 769K(3) amended 44/2022, ss. 40(1)(b)(ii), 40(2)(a)
S. 769K(3) inserted 41/2017, ss. 21(b), 88(8)
S. 769Q amended 44/2022, ss. 40(1)(c), 40(2)(a)
  26/2020, ss. 22, 76(8)
S. 769R inserted 52/2015, ss. 90(8), 32(1)(b)
Pt. 30 Chapter 1(ss. 770-782) administrator appointed S.I. No. 99 of 2008, rls. 2, 7
Pt. 30(ss. 770-790) amended 26/2005, ss. 38(1)(b), 364(1)
Pt. 30(ss. 770-790) applic. rstrct. 2/1999, ss. 19(2)(d), 217(9)
  3/2000, s. 23(2)(d)
  6/2011, ss. 19(7)(f), 84(8)
Pt. 30, Ch. 1 non applic./with excep. 2/2003, ss. 1(3), 6(3)(a)
S. 770(1) amended 23/2020, ss. 2(1)(f), 41
  8/2019, ss. 2(1)(f), 38
  30/2018, s. 62, schedule 2, para. 1(a)
  18/2011, ss. 1(2), 5(8) & sch. 1
  5/2005, ss. 21(1)(a)(i), (2), 150(8)
  18/2002, ss. 1(3), 4(d)
  7/2001, ss. 18(a)(i), 243(9)
  3/2000, s. 23(1)(a)(i)-(ii), (2)(c)
  2/1999, ss. 19(1)(a)(i), (2)(a), 217(9)
S. 770(3) amended 8/2013, ss. 17(1)(a), (7)(a), 108(8)
S. 770(3A) amended 7/2001, ss. 18(a)(ii), 243(9)
S. 771 exclusion from obligation to report certain transactions under S.I. No. 7 of 2011, schedule
S. 771(1) amended 11/2007, s. 128 & sch. 4, pars. 1(x), 6(a)(ii)
S. 771(2) amended 5/2005, ss. 21(1)(a)(ii)(2), 150(8)
S. 772(2)(a) amended 18/2011, ss. 1(2), 5(8) & sch. 1
S. 772(2)(c) amended 8/2011, s. 4(2)(a)
  6/2006, s. 14(1)(a)(i)(I), (4)(a)
S. 772(2)(c), par. substituted 5/2005, ss. 21(1)(a)(iii)(2), 150(8)
S. 772(2)(c)(i) amended 23/2020, ss. 2(1)(f), 42
  8/2019, ss. 2(1)(f), 39
S. 772(3)(b) substituted 45/2021, ss. 12(a), 87(8)
S. 772(3)(b) amended 18/2011, ss. 1(2), 5(8) & sch. 1
S. 772(3)(b)(d), pars. substituted 5/2002, s.10(1)(a)(i)(I)(II)(2)(a)
S. 772(3)(c) amended 18/2011, ss. 1(2), 5(8) & sch. 1
S. 772(3)(d) amended 18/2011, ss. 1(2), 5(8) & sch. 1
S. 772(3)(e) par. del. 5/2002, s.10(1)(a)(i)(III)(2)(a)
S. 772(3)(f) amended 2/1999, ss. 19(1)(a)(ii)(I)(2)(a), 217(9)
S. 772(3A) amended 9/2012, s. 18(1)(a), (9)(a)
S. 772(3A), applied with modifications 3/2000, s.23(2)(d)
S. 772(3A), application extended 2/1999, ss. 19(2)(d)(e), 217(9)
S. 772(3A)(a) amended 45/2021, ss. 14(1)(a), 14(4)(a)
  18/2011, ss. 1(2), 5(8) & sch. 1
S. 772(3A)(a), substituted 6/2011, ss. 19(1)(a), (7)(a), 84(8)
  3/2000, s.23(1)(b)(i), (2)(c)
S. 772(3A)(aa) inserted 6/2011, ss. 19(1)(b), (7)(a), 84(8)
S. 772(3A)(aa)(ii) substituted 9/2012, s. 18(1)(b), (9)(a)
S. 772(3A)(ab) inserted 6/2011, ss. 19(1)(b), (7)(a), 84(8)
S. 772(3A)(b)(i) substituted 3/2000, s.23(1)(b)(ii), (2)(c)
S. 772(3A)(3B) inserted 2/1999, ss. 19(1)(a)(ii)(II)(2)(a), 217(9)
S. 772(3B)(a) amended 45/2021, ss. 14(1)(b)(i), 14(4)(a)
S. 772(3B)(a)(i) amended 45/2021, ss. 14(1)(b)(ii), 14(4)(a)
S. 772(3B)(a)(ii) amended 45/2021, ss. 14(1)(b)(iii), 14(4)(a)
  6/2011, ss. 19(1)(c), (7)(a), 84(8)
S. 772(3B)(a)(iia) deleted 45/2021, ss. 14(1)(b)(iv), 14(4)(a)
S. 772(3B)(a)(iia) inserted 6/2011, ss. 19(1)(d), (7)(a), 84(8)
S. 772(3B)(a)(iii) deleted 3/2000, s.23(1)(b)(iii)(I), (2)(b)
S. 772(3B)(b) amended 9/2012, s. 18(1)(c), (9)(a)
  6/2011, ss. 19(1)(e), (7)(a), 84(8)
  3/2000, s.23(1)(b)(iii)(II), (2)(c)
S. 772(3C), inserted 3/2000, s.23(1)(b)(iv), (2)(a)
S. 772(3D), inserted 18/2002, ss. 1(3), 4(d)
S. 772(3D)(a) substituted 45/2021, ss. 13, 87(8)
S. 772(3E), inserted 8/2004, s.16(1)(4)
S. 772(3F) inserted 6/2006, s. 14(1)(a)(i)(II), (4)(a)
S. 772(3G) inserted 37/2010, s. 44, 45(2)
S. 772(3G) amended 9/2012, s. 138 & sch. 6, pars. 1(i), 4(a)(ii)
S. 772(3H) inserted 9/2012, s. 18(1)(d), (9)(c)
S. 772(3I) inserted 8/2013, ss. 17(1)(b), (7)(a), 108(8)
S. 772(3J) inserted 45/2021, ss. 12(b), 87(8)
S. 772(4)(c), par. inserted 2/1999, ss. 19(1)(a)(ii)(III)(2)(a), 217(9)
S. 772A s. inserted 11/2007, s. 17(1)(a), (2)(a)
S. 772A(1) amended 23/2020, ss. 2(1)(f), 43
  8/2019, ss. 2(1)(f), 40
S. 773(2) construction references "medical practitioner" 25/2007, ss. 1(3), 108(1)
S. 774 amended 26/2005, ss. 38(1)(c), 364(1)
S. 774 provsn. for return of contributions under. 26/2005, ss. 38(1)(c), 364(1)
S. 774(6)(aa) inserted 45/2019, ss. 17(a), 76(8)
S. 774(6)(aa)(iii) amended 45/2021, ss. 15, 87(8)
S. 774(6)(b) amended 45/2019, ss. 17(b), 76(8)
S. 774(7)(b)(ii) amended 3/2003, s.14(1)(b)(i)(I)(2)(b)
S. 774(7)(b)(ii) substituted 8/2004, s.16(2)(4)
S. 774(7)(ba) inserted 3/2003, s.14(1)(b)(i)(II)(2)(b)
S. 774(7)(c) par. substituted 5/2002, s.10(1)(a)(ii)(2)(c)
S. 774(7)(c)(ii)(v) inserted 6/2006, s. 14(1)(a)(ii)(II), (4)(a)
S. 774(7)(c)(ii)(vi) inserted 6/2006, s. 14(1)(a)(ii)(II), (4)(a)
S. 774(7)(c)(iii) inserted 6/2006, s. 14(1)(a)(ii)(II), (4)(a)
S. 774(7)(c)(iii) deleted 6/2006, s. 14(1)(a)(ii)(I), (4)(a)
S. 774(7)(c)(iv) inserted 6/2006, s. 14(1)(a)(ii)(II), (4)(a)
S. 774(7)(c)(iv) deleted 6/2006, s. 14(1)(a)(ii)(I), (4)(a)
S. 774(7)(d) inserted 3/2003, s.14(1)(b)(i)(III)(2)(b)
S. 774(7A) inserted 3/2008, s.137 & sch. 6, par. 1(o)
S. 774(8) inserted 3/2003, s.14(1)(b)(i)(IV)(2)(b)
S. 774(8) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 100
S. 776 provsn. for return of contributions under. 26/2005, ss. 38(1)(c), 364(1)
S. 776 amended 26/2005, ss. 38(1)(c), 364(1)
S. 776(2)(b) amended 37/2014, s. 19(1)(a)(i), (6)
S. 776(2)(b)(ii) amended 3/2003, s.14(1)(b)(ii)(I)(2)(b)
S. 776(2)(b)(ii) substituted 8/2004, s.16(3)(4)
S. 776(2)(ba) inserted 3/2003, s.14(1)(b)(ii)(II)(2)(b)
S. 776(2)(ba)(i) amended 41/2013, ss. 18(1)(a), (4)(a)
  18/2011, ss. 1(2), 5(8) & sch. 1
S. 776(2)(bb) inserted 37/2014, s. 19(1)(a)(ii), (6)
S. 776(2)(c), par. substituted 5/2002, s.10(1)(a)(iii)(2)(c)
S. 776(2)(c)(iii) inserted 6/2006, s. 14(1)(a)(iii)(II), (4)(a)
S. 776(2)(c)(iii) deleted 6/2006, s. 14(1)(a)(iii)(I), (4)(a)
S. 776(2)(c)(iv) inserted 6/2006, s. 14(1)(a)(iii)(II), (4)(a)
S. 776(2)(c)(iv) deleted 6/2006, s. 14(1)(a)(iii)(I), (4)(a)
S. 776(2)(c)(v) inserted 6/2006, s. 14(1)(a)(iii)(II), (4)(a)
S. 776(2)(c)(vi) inserted 6/2006, s. 14(1)(a)(iii)(II), (4)(a)
S. 776(2)(d) inserted 3/2003, s.14(1)(b)(ii)(III)(2)(b)
S. 776(2A) inserted 3/2008, s.137 & sch. 6, par. 1(p)
S. 776(2A) substituted 37/2014, s. 19(1)(b), (6)
S. 776(3) inserted 3/2003, s.14(1)(b)(ii)(IV)(2)(b)
S. 776(3) amended 37/2014, s. 19(1)(c), (6)
  9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 101
S. 777(5) amended 18/2011, ss. 1(2), 5(8) & sch. 1
S. 779(1) substituted 5/2005, ss. 21(1)(a)(v), 150(8)
S. 779A s. inserted 6/2006, s. 14(1)(a)(iv), (4)(b)
S. 780 applied S.I. No. 455 of 1998, arts. 2, 24(9), 43(11), 81(8), 103(8)
S. 780(2A) inserted 18/2002, ss. 1(3), 4(d)(iii)
S. 780(5) amended 5/2002, s.10(1)(a)(iv)(2)(b)
S. 782A inserted 8/2013, ss. 17(1)(c), (7)(a), 108(8)
S. 782A(1)(a) amended 41/2013, ss. 18(1)(b)(i), (4)(b)
S. 782A(2) substituted 41/2013, ss. 18(1)(b)(ii), (4)(b)
Pt. 30, Ch. 2(ss. 783-787), non applic. of. 2/2003, ss. 1(3), 6(3)(c)
S. 783(1)(a) amended 6/2006, s. 14(1)(b)(i), (4)(a)
S. 783(1)(a) defs. inserted 2/1999, ss. 19(1)(b)(i)(2)(b), 217(9)
S. 783(1)(a) defs. amended 3/2003, s.14(1)(c)(i)(I)(2)(b)
S. 783(1)(b) amended 18/2011, ss. 1(2), 5(8) & sch. 1
S. 783(2)(a) amended 3/2003, s.14(1)(c)(i)(II)(a)(2)(a)
S. 783(2)(c) amended 44/2022, ss. 21(14), 106(8)
S. 783(2)(c) inserted 3/2003, s.14(1)(c)(i)(II)(b)(2)(a)
S. 783(4) amended 18/2011, ss. 1(2), 5(8) & sch. 1
S. 783(6) amended 25/2008, s. 98(1) & sch. 5, par. 2(g)
  7/2001, s.240, sch. 5
S. 784 exclusion from obligation to report certain transactions under S.I. No. 7 of 2011, schedule
S. 784(1) substituted 5/2002, s.10(1)(b)(2)(c)
S. 784(1)(b) substituted 2/1999, ss. 19(1)(b)(ii)(I)(2)(b), 217(9)
S. 784(2)(a) amended 2/1999, ss. 19(1)(b)(ii)(II)(2)(b), 217(9)
S. 784(2)(a)(i) amended 23/2020, ss. 2(1)(f), 44(a)
  8/2019, ss. 2(1)(f), 41(a)
S. 784(2)(a)(i) substituted 5/2005, ss. 21(1)(b)(i)(I)(2), 150(8)
S. 784(2)(a)(iii) amended 18/2011, ss. 1(2), 5(8) & sch. 1
S. 784(2)(b) substituted 2/1999, ss. 19(1)(b)(ii)(III)(2)(b), 217(9)
S. 784(2A) amended 45/2021, ss. 14(2)(a), 14(4)(a)
S. 784(2A) application extended 2/1999, ss. 19(2)(d)(e), 217(9)
S. 784(2A)(2B) inserted 2/1999, ss. 19(1)(b)(ii)(IV)(2)(b), 217(9)
S. 784(2B) inserted 3/2000, s.23(1)(c), (2)(c)
S. 784(2B)(a) amended 5/2005, ss. 21(1)(b)(i)(II)(2), 150(8)
S. 784(2B)(b) amended 30/2018, s. 58(1)(h)
  3/2003, s.163, Sch.6, pars. 1(g), 3(a)(v)
S. 784(2C) inserted 18/2002, ss. 1(3), 4(d)(iv)
S. 784(2D) inserted 6/2006, s. 14(1)(b)(ii)(I), (4)(a)
S. 784(2E) inserted 9/2012, s. 18(2), (9)(c)
S. 784(2F) inserted 18/2016, ss. 14(1)(a)(i), 14(3)
S. 784(3)(a) amended 18/2011, ss. 1(2), 5(8) & sch. 1
S. 784(3)(d) deleted 2/1999, ss. 19(1)(b)(ii)(V)(2)(b), 217(9)
S. 784(3)(e) amended 18/2011, ss. 1(2), 5(8) & sch. 1
S. 784(4)(b) amended 18/2011, ss. 1(2), 5(8) & sch. 1
S. 784(4)(c) amended 9/2012, s. 18(3)(f), (9)(d)
S. 784(4A) amended 8/2011, s. 4(2)(b)
  6/2006, s. 14(1)(b)(ii)(II), (4)(a)
S. 784(4A)(i) amended 23/2020, ss. 2(1)(f), 44(b)
  8/2019, ss. 2(1)(f), 41(b)
Ss. 784(4A), 784(4B) inserted 5/2005, ss. 21(1)(b)(i)(III)(2), 150(8)
S. 784(7) inserted 7/2001, ss. 18(b)(i), 243(9)
S. 784(8) inserted 18/2016, ss. 14(1)(a)(ii), 14(3)
S. 784(9) inserted 39/2023, ss. 17, 102(8)
S. 784A inserted 2/1999, ss. 19(1)(b)(iii), (2)(b), 217(9)
S. 784A(1)(a) definition amended 23/2020, ss. 2(1)(f), 45(a)
  52/2015, ss. 86(2), 86(1)(a),(b), schedule, ref. nos. 12, 13
  32/2000, ss. 7(1), 8(2), sch.
  12/2001, ss. 12(1), 13(2), sch. pt. 1
S. 784A(1)(a) substituted 3/2000, s.23(1)(d)(i)(I), (2)(c)
S. 784A(1)(a)(a) amended 8/2019, ss. 2(1)(f), 42(a)(i)
S. 784A(1)(a)(b) substituted 8/2019, ss. 2(1)(f), 42(a)(ii)
S. 784A(1)(a)(j)(i) substituted 26/2020, ss. 60(f)(i), 76(9)
S. 784A(1)(a)(j)(ii) amended 26/2020, ss. 60(f)(ii), 76(9)
  8/2019, ss. 2(1)(f), 42(a)(iii)
S. 784A(1)(a)(j)(iii) deleted 26/2020, ss. 60(f)(iii), 76(9)
S. 784A(1)(a)(k)(i) amended 8/2019, ss. 2(1)(f), 42(a)(iv)
S. 784A(1)(a)(l) amended 8/2019, ss. 2(1)(f), 42(a)(v)
S. 784A(1)(c)(d) inserted 3/2000, s.23(1)(d)(ii), (2)(c)
S. 784A(1)(d) amended 37/2014, s. 19(2)(a)(i), (7)
S. 784A(1)(e) inserted 37/2014, s. 19(2)(a)(ii), (7)
S. 784A(1)(j) substituted 3/2000, s.23(1)(d)(i)(II), (2)(c)
S. 784A(1)(l) substituted 3/2000, s.23(1)(d)(i)(III), (2)(c)
S. 784A(1A) inserted 3/2003, s.14(1)(c)(ii)(2)(b)
S. 784A(1B) inserted 3/2003, s.14(1)(c)(ii)(2)(b)
S. 784A(1B)(a) substituted 39/2023, ss. 18, 102(8)
S. 784A(1B)(e) amended 6/2006, s. 14(1)(b)(iii)(I)(A), (4)(b),
S. 784A(1B)(f) amended 37/2014, s. 19(2)(a)(iii)(I), (7)
  6/2006, s. 14(1)(b)(iii)(I)(B), (4)(b)
S. 784A(1B)(g) par. inserted 6/2006, s. 14(1)(b)(iii)(I)(C), (4)(b)
S. 784A(1B)(g) amended 37/2014, s. 19(2)(a)(iii)(II), (7)
S. 784A(1B)(h) inserted 37/2014, s. 19(2)(a)(iii)(III), (7)
S. 784A(1BA) inserted 6/2006, s. 14(1)(b)(iii)(II), (4)(a)
S. 784A(1BA) deleted 9/2012, s. 18(3)(a), (9)(b)
S. 784A(1BA)(a) deleted 5/2010, ss. 16(1)(a), (2)(a) 165(8)
S. 784A(1BA)(b) amended 11/2007, s. 17(1)(b), (2)(b)
S. 784A(1BA)(c) substituted 5/2010, ss. 16(1)(a), (2)(a) 165(8)
S. 784A(1BA)(c) amended 6/2011, ss. 19(2)(a), (7)(b), 84(8)
S. 784A(1C) inserted 3/2003, s.14(1)(c)(ii)(2)(b)
S. 784A(1C) amended 9/2012, s. 18(3)(b), (9)(b)
  6/2006, s. 14(1)(b)(iii)(III), (4)(a)
S. 784A(1D) inserted 3/2003, s.14(1)(c)(ii)(2)(b)
S. 784A(1E) inserted 3/2003, s.14(1)(c)(ii)(2)(b)
S. 784A(1E) amended 9/2012, s. 18(3)(c), (9)(b)
  6/2006, s. 14(1)(b)(iii)(IV), (4)(a)
S. 784A(2) substituted 3/2000, s. 23(1)(d)(iii), (2)(b)
S. 784A(3) substituted 3/2000, s. 23(1)(d)(iii), (2)(b)
S. 784A(3) amended 9/2012, s. 18(3)(d), (9)(c)
S. 784A(3)(a) amended 5/2005, ss. 21(1)(ii)(I)(2), 150(8)
S. 784A(3)(b) amended 30/2018, s. 58(1)(i)
S. 784A(3A) inserted 9/2012, s. 18(3)(e), (9)(c)
S. 784A(3A) substituted 37/2014, s. 19(2)(a)(iv), (6)
S. 784A(4) substituted 3/2000, s. 23(1)(d)(iii), (2)(b)
S. 784A(4)(b)(i) amended 18/2011, ss. 1(2), 5(8) & sch. 1
S. 784A(4)(b)(ii) amended 9/2012, s. 134(1)(e), (3)(a)
S. 784A(4)(c) amended 9/2012, s. 18(3)(f), (9)(d)
S. 784A(4)(c)(ii) amended 18/2011, ss. 1(2), 5(8) & sch. 1
S. 784A(4)(c)(ii)(II) amended 5/2002, s.138, sch. 6, pars. 3(l), 6(c)(i)
S. 784A(4)(d) inserted 9/2012, s. 18(3)(f), (9)(d)
S. 784A(5) substituted 3/2000, s. 23(1)(d)(iii), (2)(b)
S. 784A(6) substituted 3/2000, s. 23(1)(d)(iii), (2)(b)
S. 784A(7) substituted 3/2000, s. 23(1)(d)(iii), (2)(b)
S. 784A(7)(a) par. substituted 5/2005, ss. 21(1)(ii)(II)(2), 150(8)
S. 784A(7)(a)(I) amended 23/2020, ss. 2(1)(f), 45(b)
  8/2019, ss. 2(1)(f), 42(b)
  52/2015, ss. 86(2), 86(1)(a),(b), schedule, ref. no. 14
S. 784A(8) inserted 3/2003, s.14(1)(c)(iii)(2)(d)
S. 784A(9) inserted 5/2005, ss. 21(1)(ii)(III)(2), 150(8)
S. 784B inserted 2/1999, ss. 19(1)(b)(iii), (2)(b), 217(9)
S. 784B(1)(b)(ii) amended 18/2011, ss. 1(2), 5(8) & sch. 1
S. 784C inserted 2/1999, ss. 19(1)(b)(iii), (2)(b), 217(9)
S. 784C(2)-(7) deleted 45/2021, ss. 14(2)(b)(i), 14(4)(b)
S. 784C(2) amended 8/2013, ss. 17(2)(a), (7)(b), 108(8)
S. 784C(2)(b) substituted 6/2011, ss. 19(2)(b), (7)(c), 84(8)
S. 784C(2)(b)(ii) amended 7/2001, s. 240, sch. 5
S. 784C(3)(a) amended 6/2011, ss. 19(2)(c), (7)(c), 84(8)
  7/2001, s. 2, sch. 1, par. 1(p)
S. 784C(3)(b) amended 7/2001, s. 240, sch. 5
S. 784C(3)(b) substituted 8/2013, ss. 17(2)(b), (7)(b), 108(8)
  6/2011, ss. 19(2)(d), (7)(c), 84(8)
S. 784C(4)(a) amended 5/2005, ss. 21(1)(iii)(2), 150(8)
  7/2001, s. 240, sch. 5
S. 784C(4)(a) substituted 8/2013, ss. 17(2)(c), (7)(b), 108(8)
  6/2011, ss. 19(2)(e), (7)(c), 84(8)
S. 784C(4)(b) amended 11/2007, s. 128 & sch. 4, pars. 1(y), 6(a)(ii)
S. 784C(5) amended 3/2003, s.14(1)(c)(iv)(2)(b)
S. 784C(5)(b) substituted 37/2014, s. 19(2)(b), (6)
S. 784C(6) substituted 6/2011, ss. 19(2)(f), (7)(c), 84(8)
S. 784C(6A) inserted 6/2011, ss. 19(2)(g), (7)(a), 84(8)
S. 784C(7), substituted 3/2000, s.23(1)(e)(i), (2)(b)
S. 784C(7A) inserted 45/2021, ss. 14(2)(b)(ii), 14(4)(a)
Ss. 784C(8), 784C(9) deleted 3/2000, s.23(1)(e)(ii), (2)(b)
S. 784D inserted 2/1999, ss. 19(1)(b)(iii), (2)(b), 217(9)
S. 784D(1)-(3) deleted 45/2021, ss. 14(2)(c)(i), 14(4)(b)
S. 784D(6) inserted 45/2021, ss. 14(2)(c)(ii), 14(4)(a)
S. 784E inserted 2/1999, ss. 19(1)(b)(iii), (2)(b), 217(9)
S. 784E deleted 3/2000, s.23(1)(f), (2)(b)
S. 784E amended 7/2001, ss. 18(b)(ii), 243(9)
S. 784E(5)(b) deleted 59/2015, s. 38(7)(a)(i)
S. 784E(6)(a) substituted 59/2015, s. 38(7)(a)(ii)
S. 784E(6)(b) amended 5/2002, s.129(1)(a)(7)
S. 784E(6)(c) amended 5/2005, ss. 145(1)(7)(a), 150(9), sch. 5, pt. 1
  7/2001, ss. 18(b)(ii), 243(9)
S. 784E(6)(d) amended 5/2005, ss. 145(1)(7)(a), 150(9), sch. 5, pt. 1
S. 784E(6A) inserted 59/2015, s. 38(7)(a)(iii)
S. 784E(8)(a) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 102
  9/2012, s. 131) & sch. 5, par. 1(l) & table, item no. 6
S. 785(1)(a) amended 18/2011, ss. 1(2), 5(8) & sch. 1
S. 785(1)(b) amended 2/1999, ss. 19(1)(b)(iv), (2)(b), 217(9)
S. 785(1A) amended 23/2020, ss. 2(1)(f), 46
  8/2019, ss. 2(1)(f), 43
S. 785(1A), inserted 5/2005, ss. 21(1)(iv)(2), 150(8)
S. 785(2)(a) amended 18/2011, ss. 1(2), 5(8) & sch. 1
S. 785(2)(b) amended 2/1999, ss. 19(1)(b)(iv), (2)(b), 217(9)
S. 785(2)(c) amended 18/2011, ss. 1(2), 5(8) & sch. 1
S. 785(5) amended 18/2011, ss. 1(2), 5(8) & sch. 1
S. 786(1) substituted 2/1999, ss. 19(1)(b)(v)(2)(b), 217(9)
S. 786(2) amended 18/2011, ss. 1(2), 5(8) & sch. 1
S. 787 amended 18/2011, ss. 1(2), 5(8) & sch. 1
S. 787(2A) inserted 2/1999, ss. 19(1)(b)(vi)(I)(2)(c), 217(9)
S. 787(2A) amended 6/2006, s. 14(1)(b)(iv)(I), (4)(a)
  7/2001, ss. 77, 240, sch. 2, pars. 41, 61, sch. 5
S. 787(2B) inserted 2/1999, ss. 19(1)(b)(vi)(I)(2)(c), 217(9)
S. 787(7) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 103
  3/1998, ss. 46, 138(8)
S. 787(8) substituted 2/1999, ss. 19(1)(b)(vi)(II), (2)(c), 217(9)
S. 787(8)(c) substituted 6/2006, s. 14(1)(b)(iv)(II) &(III), (4)(a)
S. 787(8)(d) substituted 6/2006, s. 14(1)(b)(iv)(II) &(III), (4)(a)
S. 787(8)(e) par. inserted 6/2006, s. 14(1)(b)(iv)(III), (4)(a)
S. 787(8)(f) par. inserted 6/2006, s. 14(1)(b)(iv)(III), (4)(a)
S. 787(8A) inserted 2/1999, ss. 19(1)(b)(vi)(II), (2)(c), 217(9)
S. 787(8B) inserted 2/1999, ss. 19(1)(b)(vi)(II), (2)(c), 217(9)
S. 787(8C) inserted 2/1999, ss. 19(1)(b)(vi)(II), (2)(c), 217(9)
S. 787(9) deleted 7/2001, ss. 18(b)(iii)(I), 243(9)
S. 787(10) substituted 7/2001, ss. 18(b)(iii)(II), 243(9)
S. 787(12) deleted 7/2001, ss. 18(b)(iii)(III), 243(9)
S. 787(13) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 104
S. 787(15), (16) substituted 59/2015, s. 38(7)(b)
Pt. 30, Ch. 2A(ss. 787A - 787L) applied 18/2002, ss. 1(3), (4), 4
  26/2005, ss. 38(1)(b), 364(1)
S. 787A inserted 18/2002, ss. 1(3), 4(d)(v)
S. 787A exclusion from obligation to report certain transactions under S.I. No. 7 of 2011, schedule
S. 787A amended 6/2006, s. 14(1)(c)(i), (4)(a)
  5/2005, ss. 147, 150(9), sch. 6
S. 787A(1) amended 43/2024, ss. 12(b), 118(8)
  5/2005, ss. 21(1)(c)(i)(2), 150(8)
S. 787A(1) amended 11/2007, s. 128 & sch. 4, pars. 1(z), 6(a)(ii)
S. 787A(1) amended 11/2013, ss. 1(2), 72(1), sch. 6, item 24
S. 787AA inserted 44/2022, ss. 20, 106(8)
S. 787AB inserted 44/2022, ss. 20, 106(8)
S. 787AC inserted 44/2022, ss. 20, 106(8)
S. 787AD inserted 44/2022, ss. 20, 106(8)
S. 787AD(2) amended 43/2024, ss. 12(g)(i), 118(8)
S. 787AD(2A) inserted 43/2024, ss. 12(g)(ii), 118(8)
Ss. 787AE - 787AI inserted 43/2024, ss. 14(1), 14(2)
S. 787B inserted 18/2002, ss. 1(3), 4(d)(v)
S. 787B amended 18/2011, ss. 1(2), 5(8) & sch. 1
S. 787B(2) amended 18/2011, ss. 1(2), 5(8) & sch. 1
S. 787B(8) amended 6/2006, s. 14(1)(c)(ii), (4)(a)
S. 787C inserted 18/2002, ss. 1(3), 4(d)(v)
S. 787C(3) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 105
S. 787C(6) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 106
S. 787D inserted 18/2002, ss. 1(3), 4(d)(v)
S. 787D(1), (2) substituted 59/2015, s. 38(7)(c)
S. 787E inserted 18/2002, ss. 1(3), 4(d)(v)
S. 787E(1) amended 44/2022, ss. 22(2)(a), 106(8)
S. 787E(1)(a) substituted 3/2003, s. 14(1)(d)(i), (2)(a)
S. 787E(1)(b) substituted 3/2003, s. 14(1)(d)(i), (2)(a)
S. 787E(1)(c) substituted 6/2006, s. 14(1)(c)(iii)(I)(A) &(B), (4)(a)
  3/2003, s. 14(1)(d)(i), (2)(a)
S. 787E(1)(d) inserted 3/2003, s. 14(1)(d)(i), (2)(a)
S. 787E(1)(d) substituted 6/2006, s. 14(1)(c)(iii)(I)(A) &(B), (4)(a)
S. 787E(1)(e) par. inserted 6/2006, s. 14(1)(c)(iii)(I)(B), (4)(a)
S. 787E(1)(f) par. inserted 6/2006, s. 14(1)(c)(iii)(I)(B), (4)(a)
S. 787E(1A) inserted 43/2024, ss. 12(c), 118(8)
S. 787E(2) deleted 44/2022, ss. 22(2)(b), 106(8)
S. 787E(3) amended 3/2003, s.14(1)(d)(ii)(2)(a)
S. 787E(3)(b)(iii) inserted 6/2006, s. 14(1)(c)(iii)(II)(B), (4)(a)
S. 787E(3)(b)(iii) deleted 6/2006, s. 14(1)(c)(iii)(II)(A), (4)(a)
S. 787E(3)(b)(iv) inserted 6/2006, s. 14(1)(c)(iii)(II)(B), (4)(a),
S. 787E(3)(b)(iv) deleted 6/2006, s. 14(1)(c)(iii)(II)(A), (4)(a)
S. 787E(3)(b)(v) inserted 6/2006, s. 14(1)(c)(iii)(II)(B), (4)(a)
S. 787E(3)(b)(vi) inserted 6/2006, s. 14(1)(c)(iii)(II)(B), (4)(a)
S. 787E(5) substituted 44/2022, ss. 21(15), 106(8)
S. 787F inserted 18/2002, ss. 1(3), 4(d)(v)
S. 787G inserted 18/2002, ss. 1(3), 4(d)(v)
S. 787G(1)(a) amended 5/2005, ss. 21(1)(c)(ii)(I)(2), 150(8)
S. 787G(1)(b) amended 30/2018, s. 58(1)(j)
S. 787G(3)(d)(ii) amended 6/2006, s. 14(1)(c)(iv)(I)(A), (4)(a)
S. 787G(3)(e) par. inserted 6/2006, s. 14(1)(c)(iv)(I)(B), (4)(a)
S. 787G(3)(e) amended 9/2012, s. 18(4)(a), (9)(c)
S. 787G(3)(f) inserted 9/2012, s. 18(4)(b), (9)(c)
S. 787G(3)(f) substituted 37/2014, s. 19(3)(a), (6)
S. 787G(4A) inserted 3/2003, s.14(1)(d)(iii)(2)(a)
S. 787G(4A) amended 37/2014, s. 19(3)(b), (7)
S. 787G(4B) inserted 18/2016, ss. 14(1)(b)(i), 14(3)
S. 787G(5) substituted 5/2005, ss. 21(1)(c)(ii)(II)(2), 150(8)
S. 787G(5) amended 8/2011, s. 4(2)(c)
  6/2006, s. 14(1)(c)(iv)(II), (4)(a)
S. 787G(5A) inserted 5/2005, ss. 21(1)(c)(ii)(III)(2), 150(8)
S. 787G(6) amended 18/2016, ss. 14(1)(b)(ii), 14(3)
S. 787H inserted 18/2002, ss. 1(3), 4(d)(v)
S. 787H(2) substituted 45/2021, ss. 14(3)(a)(i), 14(4)(a)
S. 787H(3) amended 45/2021, ss. 14(3)(a)(ii), 14(4)(a)
S. 787I inserted 18/2002, ss. 1(3), 4(d)(v)
S. 787J inserted 18/2002, ss. 1(3), 4(d)(v)
S. 787J(2) amended 43/2024, ss. 12(d)(i), 118(8)
S. 787J(2A) inserted 43/2024, ss. 12(d)(ii), 118(8)
S. 787K inserted 18/2002, ss. 1(3), 4(d)(v)
S. 787K(1)(c)(i)(II) amended 45/2021, ss. 14(3)(b)(i), 14(4)(a)
S. 787K(1)(c)(i)(III) substituted 45/2021, ss. 14(3)(b)(ii), 14(4)(a)
S. 787K(1)(c)(i)(IV) deleted 45/2021, ss. 14(3)(b)(iii), 14(4)(a)
S. 787K(1)(c)(ii) amended 39/2023, ss. 19, 102(8)
S. 787K(1)(c)(iii) amended 18/2011, ss. 1(2), 5(8) & sch. 1
S. 787K(1)(c)(iv) amended 9/2012, s. 134(1)(f), (3)(a)
S. 787K(2)(d) amended 18/2011, ss. 1(2), 5(8) & sch. 1
S. 787K(2A) inserted 6/2006, s. 14(1)(c)(v), (4)(a)
S. 787K(2B) inserted 9/2012, s. 18(4)(c), (9)(c)
S. 787K(2C) inserted 8/2013, ss. 17(3), (7)(a), 108(8)
S. 787K(2D) inserted 18/2016, ss. 14(1)(c), 14(3)
S. 787L(3) amended 18/2011, ss. 1(2), 5(8) & sch. 1
Pt. 30, ch. 2B (ss. 787M - 787N) exclusion from obligation to report certain transactions under S.I. No. 7 of 2011, schedule
S. 787M inserted 5/2005, ss. 21(1)(d), (2), 150(8)
S. 787M(1) amended 44/2022, ss. 21(16)(a), (b), 106(8)
  23/2020, ss. 2(1)(f), 47
  8/2019, ss. 2(1)(f), 44(a), (e)
  11/2007, s. 128 & sch. 4, pars. 1(aa), 6(a)(ii)
  11/2007, ss. 35(2) & sch. 2, pars. 1(z), (2), ss.35(3), 130(9)
S. 787M(1)(a) substituted 8/2019, ss. 2(1)(f), 44(c)(i)
S. 787M(1)(a) amended 8/2019, ss. 2(1)(f), 44(d)
S. 787M(1)(b) amended 8/2019, ss. 2(1)(f), 44(b)
S. 787M(1)(d)(i) substituted 8/2019, ss. 2(1)(f), 44(c)(ii)
S. 787M(1)(d)(ii) substituted 8/2019, ss. 2(1)(f), 44(c)(iii)
S. 787N inserted 5/2005, ss. 21(1)(d), (2), 150(8)
S. 787N(1) amended 44/2022, ss. 21(17)(a), 106(8)
  6/2006, s. 14(1)(d), (4)(c)
S. 787N(1)(i) amended 44/2022, ss. 21(17)(b), 106(8)
S. 787N(1)(ii)(II) amended 44/2022, ss. 21(17)(c)(i), 106(8)
S. 787N(1)(ii)(III) amended 44/2022, ss. 21(17)(c)(ii), 106(8)
S. 787N(1)(ii)(IV) inserted 44/2022, ss. 21(17)(c)(iii), 106(8)
S. 787O inserted 6/2006, s. 14(1)(e), (4)(d)
S. 787O(1) amended 43/2024, ss. 13(a)(i), (ii), 118(8)
  43/2024, ss. 15(1)(h)(i)-(iv), 15(3)
  44/2022, ss. 21(18)(b), (c), (d), (e), (f), (g), 106(8)
  18/2016, ss. 14(1)(d)(i), 14(3)
  37/2014, s. 19(4)(a)(i), (6)
  41/2013, ss. 18(2)(a)(i), (4)(c)
  6/2011, ss. 19(3)(a)-(f), (6), (7)(d), 84(8)
  5/2010, ss. 16(1)(b), (2)(b) 165(8)
  25/2008, ss. 16(1)(a), (2)(b)
S. 787O(1)(c) amended 44/2022, ss. 21(18)(a)(i), 106(8)
S. 787O(1)(d) amended 44/2022, ss. 21(18)(a)(ii), 106(8)
S. 787O(1)(e) inserted 44/2022, ss. 21(18)(a)(iii), 106(8)
S. 787O(2) substituted 41/2013, ss. 18(2)(a)(ii), 18(4)(c)
S. 787O(2)(b) substituted 6/2011, ss. 19(3)(g), (7)(d), 84(8)
S. 787O(2)(c) del. 6/2011, ss. 19(3)(h), (7)(d), 84(8)
S. 787O(2A) inserted 41/2013, ss. 18(2)(a)(iii), (4)(c)
S. 787O(5) inserted 11/2007, s. 17(1)(c)(i), (2)(c)
S. 787O(5) substituted 37/2014, s. 19(4)(a)(ii), (6)
S. 787O(5)(a) amended 18/2011, ss. 1(2), 5(8) & sch. 1
S. 787O(5)(b) amended 6/2011, ss. 19(3)(i), (7)(d), 84(8)
S. 787O(6) inserted 18/2016, ss. 14(1)(d)(ii), 14(3)
S. 787P inserted 6/2006, s. 14(1)(e), (4)(d)
S. 787P substituted 41/2013, ss. 18(2)(b), (4)(c)
S. 787P(1) substituted 6/2011, ss. 19(3)(j), (7)(d), 84(8)
S. 787P(5) amended 6/2011, ss. 19(3)(k)-(l), (7)(d), 84(8)
S. 787P(6) inserted 6/2011, ss. 19(3)(m), (7)(d), 84(8)
S. 787Q inserted 6/2006, s. 14(1)(e), (4)(d)
S. 787Q(1) amended 6/2011, ss. 19(3)(n), (7)(d), 84(8)
S. 787Q(5A) inserted 37/2014, s. 19(4)(b)(i), (6)
S. 787Q(5A)(b)(ii) substituted 44/2022, ss. 21(19), 106(8)
S. 787Q(6)(a) amended 9/2012, s. 18(5)(a), (9)(c)
S. 787Q(6)(b) substituted 9/2012, s. 18(5)(b), (9)(c)
S. 787Q(6A) inserted 37/2014, s. 19(4)(b)(ii), (6)
S. 787Q(7) inserted 9/2012, s. 18(5)(c), (9)(c)
S. 787Q(7) amended 41/2013, ss. 18(2)(c)(i)(I), 18(4)(c)
S. 787Q(7)(a)(ii) amended 41/2013, ss. 18(2)(c)(i)(II), (4)(c)
S. 787Q(7)(a)(iii) amended 41/2013, ss. 18(2)(c)(i)(III), (4)(c)
S. 787Q(7)(a)(iv) inserted 41/2013, ss. 18(2)(c)(i)(IV), (4)(c)
S. 787Q(7)(b) amended 41/2013, ss. 18(2)(c)(i)(V), (4)(c)
S. 787Q(7)(b))ii)(I) amended 41/2013, ss. 18(2)(c)(i)(VI), (4)(c)
S. 787Q(7)(c) deleted 41/2013, ss. 18(2)(c)(i)(VII), (4)(c)
Ss. 787Q(8)-(9) inserted 41/2013, ss. 18(2)(c)(ii), (4)(c)
S. 787R inserted 6/2006, s. 14(1)(e), (4)(d)
S. 787R(1)(a) amended 37/2014, s. 19(4)(c)(i), (6)
  11/2007, s. 17(1)(c)(ii), (2)(d)
S. 787R(1)(b) amended 3/2008, ss. 5(g) & 144(8)
S. 787R(2) substituted 6/2011, ss. 19(3)(o), (7)(d), 84(8)
S. 787R(2) amended 37/2014, s. 19(4)(c)(ii), (6)
S. 787R(2A) inserted 37/2014, s. 19(4)(c)(iii), (6)
S. 787R(3) substituted 37/2014, s. 19(4)(c)(iv), (6)
S. 787R(3A) inserted 9/2012, s. 18(6)(a), (9)(c)
S. 787R(3A) substituted 37/2014, s. 19(4)(c)(v), (6)
S. 787R(3B)-(3E) inserted 37/2014, s. 19(4)(c)(v), (6)
S. 787R(4) amended 6/2011, ss. 19(3)(p)(i), (7)(d), 84(8)
S. 787R(4)(b) amended 6/2011, ss. 19(3)(p)(ii), (7)(d), 84(8)
S. 787R(4)(d) amended 41/2013, ss. 18(2)(d)(i), (4)(c)
  6/2011, ss. 19(3)(p)(iii), (7)(d), 84(8)
  9/2012, s. 18(6)(b), (9)(c)
S. 787R(4)(e) substituted 9/2012, s. 18(6)(b), (9)(c)
S. 787R(4)(f) inserted 9/2012, s. 18(6)(b), (9)(c)
S. 787R(5) amended 41/2013, ss. 18(2)(d)(ii), (4)(c)
S. 787R(5)(a) amended 44/2022, ss. 21(20)(a)(i), 106(8)
S. 787R(5)(b) amended 44/2022, ss. 21(20)(a)(ii), 106(8)
S. 787R(5)(b) substituted 18/2016, ss. 14(1)(e)(i), 14(3)
S. 787R(5)(c) inserted 44/2022, ss. 21(20)(a)(iii), 106(8)
S. 787R(5A) inserted 18/2016, ss. 14(1)(e)(ii), 14(3)
S. 787R(5A)(a)(i) amended 44/2022, ss. 21(20)(b)(i), (ii), 106(8)
S. 787R(6) amended 18/2016, ss. 14(1)(e)(iii), 14(3)
S. 787R(6A) inserted 37/2014, s. 19(4)(c)(vi), (6)
S. 787RA inserted 9/2012, s. 18(7)(a), (9)(e)
S. 787RA(1) amended 37/2014, s. 19(4)(d)(i)-(ii), (6)
S. 787RA(3) amended 37/2014, s. 19(4)(d)(iii), (6)
S. 787RA(8) amended 37/2014, s. 19(4)(d)(iv), (6)
S. 787RA(9) inserted 37/2014, s. 19(4)(d)(v), (6)
S. 787S inserted 6/2006, s. 14(1)(e), (4)(d)
S. 787S(1) substituted 6/2011, ss. 19(3)(q), (7)(d), 84(8)
S. 787S(1) amended 37/2014, s. 19(4)(e)(i)(I), (6)
S. 787S(1)(e) substituted 37/2014, s. 19(4)(e)(i)(II), (6)
S. 787S(1A)-(1C) inserted 37/2014, s. 19(4)(e)(ii), (6)
S. 787S(2) deleted 6/2011, ss. 19(3)(r), (7)(d), 84(8)
S. 787S(3) amended 37/2014, s. 19(4)(e)(iii), (6)
S. 787S(5) amended 37/2014, s. 19(4)(e)(iv), (6)
S. 787S(5) substituted 18/2016, ss. 14(1)(f), 14(3)
S. 787S(6)(b) deleted 59/2015, s. 38(7)(d)(i)
S. 787S(7)(a) substituted 59/2015, s. 38(7)(d)(ii)
S. 787S(7)(b) amended 6/2011, ss. 19(3)(s), (7)(d), 84(8)
S. 787S(7A) inserted 59/2015, s. 38(7)(d)(iii)
S. 787T inserted 6/2006, s. 14(1)(e), (4)(d)
S. 787TA inserted 9/2012, s. 18(7)(b), (9)(c)
S. 787TA(5) substituted 41/2013, ss. 18(2)(e), (4)(c)
S. 787TA(5A) inserted 41/2013, ss. 18(2)(e), (4)(c)
S. 787TB inserted 41/2013, ss. 18(2)(f), 18(4)(c)
S. 787U inserted 6/2006, s. 14(1)(e), (4)(d)
S. 787V inserted 44/2022, ss. 20, 106(8)
S. 787V(1) amended 43/2024, ss. 12(e), 118(8)
S. 787W inserted 44/2022, ss. 20, 106(8)
S. 787X inserted 44/2022, ss. 20, 106(8)
S. 787Y inserted 44/2022, ss. 20, 106(8)
S. 787Z inserted 44/2022, ss. 20, 106(8)
S. 787Z(1A) inserted 43/2024, ss. 12(f), 118(8)
S. 788(2)(d) amended 2/1999, ss. 20(1)(a)(b), 217(9)
S. 788(2)(e) amended 18/2002, ss. 1(3), 4(d)(vi)
  2/1999, ss. 20(1)(a), (b), 217(9)
S. 788(2)(f) amended 44/2022, ss. 21(21)(a), 106(8)
  18/2002, ss. 1(3), 4(d)(vi)
S. 788(2)(f) inserted 2/1999, ss. 20(1)(c), 217(9)
S. 788(2)(g) amended 44/2022, ss. 21(21)(b), 106(8)
S. 788(2)(g), par. inserted 18/2002, ss. 1(3), 4(d)(iv)
S. 788(2)(h) inserted 44/2022, ss. 21(21)(d), 106(8)
S. 789(1) amended 59/2015, s. 38(7)(e)
S. 789(3) amended 59/2015, s. 38(7)(f)
S. 789(5) amended 25/2008, s. 98(1) & sch. 5, par. 2(h)
  7/2001, s. 240, sch. 5
S. 790 amended 18/2011, ss. 1(2), 5(8) & sch. 1
S. 790A inserted 3/2003, s. 14(1)(e)(2)(c)
S. 790A substituted 5/2005, ss. 21(1)(e)(i)(2), 150(8)
S. 790A renumbered as s. 790A(1) 6/2006, s. 14(1)(f)(i)(I), (4)(a)
S. 790A(1) amended 6/2006, s. 14(1)(f)(i)(III), (4)(a)
S. 790A(1)(c) amended 44/2022, ss. 21(22)(a)(i), 106(8)
S. 790A(1)(d) amended 44/2022, ss. 21(22)(a)(ii), 106(8)
S. 790A(1)(d) substituted 6/2006, s. 14(1)(f)(i)(II), (4)(a)
S. 790A(1)(e) inserted 44/2022, ss. 21(22)(a)(iii), 106(8)
S. 790A(2) inserted 6/2006, s. 14(1)(f)(i)(IV), (4)(a)
S. 790A(2) substituted 25/2008, s. 16(1)(b)(i), (2)(c)
S. 790A(3) inserted 25/2008, ss. 16(1)(b)(ii), (2)(a)
S. 790A(4) inserted 6/2011, ss. 19(4)(a), (7)(e), 84(8)
S. 790A(5) amended 44/2022, ss. 21(22)(b), 106(8)
S. 790A(5) inserted 6/2011, ss. 19(4)(a), (7)(e), 84(8)
S. 790AA s. inserted 6/2006, s. 14(1)(f)(ii), (4)(d)
S. 790AA amended 6/2011, ss. 19(6), (7)(d), 84(8)
S. 790AA substituted 6/2011, ss. 19(4)(b), (7)(e), 84(8)
S. 790AA(1)(a) amended 43/2024, ss. 13(b), 118(8)
  43/2024, ss. 15(1)(i)(i), (ii), 15(3)
  39/2023, ss. 100(a), schedule, para. 1(h), 100(b)
  44/2022, ss. 21(23)(a)(i), (ii), 106(8)
S. 790AA(1)(f) inserted 44/2022, ss. 19(b), 106(8)
S. 790AA(7)(b)(ii) amended 30/2018, s. 58(1)(k)
S. 790AA(13)(a) substituted 59/2015, s. 38(7)(g)(i)
S. 790AA(13A) inserted 59/2015, s. 38(7)(g)(ii)
S. 790AA(18)(a) substituted 18/2011, ss. 1(2), 5(8) & sch. 1
S. 790AA(20) inserted 44/2022, ss. 21(23)(b), 106(8)
S. 790B inserted 5/2005, ss. 21(1)(e)(ii)(2), 150(8)
S. 790B(1) amended 23/2020, ss. 2(1)(f), 48
  8/2019, ss. 2(1)(f), 45
  30/2018, Schedule, para. 5(b), s. 62, schedule 2, para. 1(b)
S. 790C s. inserted 5/2009, s. 16(1)
S. 790CA inserted 30/2018, ss. 12, 65(8)
S. 790D inserted 9/2012, s. 18(8), (9)(f), 141(8)
S. 790D(1) amended 44/2022, ss. 21(24)(a)(i), (ii), (iii), (iv), (v),, 106(8)
  18/2016, ss. 14(1)(g)(i), 14(3)
  37/2014, s. 19(5)(a), (6)
S. 790D(1A) inserted 18/2016, ss. 14(1)(g)(ii), 14(3)
S. 790D(4) amended 39/2023, ss. 100(a), schedule, para. 1(i)(i), 100(b)
  44/2022, ss. 21(24)(b)(i), 106(8)
S. 790D(4)(ba) inserted 44/2022, ss. 21(24)(b)(ii), 106(8)
S. 790D(4)(c) amended 44/2022, ss. 21(24)(b)(iii)(I), 106(8)
S. 790D(4)(c)(i) substituted 44/2022, ss. 21(24)(b)(iii)(II), 106(8)
S. 790D(4)(c)(iii) amended 44/2022, ss. 21(24)(b)(iii)(III), 106(8)
S. 790D(4)(c)(v) inserted 44/2022, ss. 21(24)(b)(iii)(IV), 106(8)
S. 790D(5) amended 39/2023, ss. 100(a), schedule, para. 1(i)(ii), 100(b)
S. 790D(5)(a)(ii)(III) substituted 44/2022, ss. 21(24)(c)(i)(I), 106(8)
S. 790D(5)(a)(ii)(IV) inserted 44/2022, ss. 21(24)(c)(i)(II), 106(8)
S. 790D(5)(a)(iii) substituted 44/2022, ss. 21(24)(c)(ii), 106(8)
S. 790D(7)(a)(iii) substituted 44/2022, ss. 21(24)(d)(i), 106(8)
S. 790D(7)(a)(iv) inserted 44/2022, ss. 21(24)(d)(ii), 106(8)
S. 790D(8) amended 44/2022, ss. 21(24)(e), 106(8)
S. 790D(9)(b)(D) amended 39/2023, ss. 100(a), schedule, para. 1(i)(iii), 100(b)
S. 790D(9)(B) amended 44/2022, ss. 21(24)(f)(i), 106(8)
S. 790D(9)(C) substituted 44/2022, ss. 21(24)(f)(ii), 106(8)
S. 790D(9)(D) inserted 44/2022, ss. 21(24)(f)(iii), 106(8)
S. 790D(11) substituted 44/2022, ss. 21(24)(g), 106(8)
S. 790E inserted 37/2014, s. 19(5)(b), (7)
S. 790F inserted 39/2023, ss. 20, 102(8)
S. 791 amended 18/2011, ss. 1(2), 5(8), (9)(a) & sch. 1
S. 791(3) amended 18/2011, ss. 1(2), 5(8), (9)(a) & sch. 1
S. 794 amended 18/2011, ss. 1(2), 5(8) & sch. 1
S. 794(4) amended 18/2011, ss. 1(2), 5(8) & sch. 1
S. 794(5)(b)(iii) amended 18/2011, ss. 1(2), 5(8) & sch. 1
S. 798(1) amended 18/2011, ss. 1(2), 5(8), (9)(a) & sch. 1
S. 804(1) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 107
S. 804(2)(a) amended 3/2008, s. 137 & sch. 6, par. 1(q)
S. 804(3)(a) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 108
S. 804(3)(b) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 109
S. 806(1) amended 11/2007, s. 44(1)(a)(i), (2)
S. 806(1)(2) amended 2/1999, s. 60(1)(a)(i)(ii)(2)(a)
S. 806(2)(b) amended 18/2011, ss. 1(2), 5(8), (9)(a) & sch. 1
  11/2007, s. 44(1)(a)(ii)(I), (2)
S. 806(2)(c) amended 11/2007, s. 44(1)(a)(ii)(I), (2)
S. 806(2)(d) par. inserted 11/2007, s. 44(1)(a)(ii)(II), (2)
S. 806(2)(e) par. inserted 11/2007, s. 44(1)(a)(ii)(II), (2)
S. 806(3) amended 3/1998, ss. 12(1)(a)(i)(2), 138(8)
S. 806(5)(c) par. inserted 2/1999, s. 60(1)(a)(iii)(2)(b)
S. 806(5A) inserted 3/1998, ss. 12(1)(a)(ii)(2), 138(8)
S. 806(8) amended 11/2007, s. 44(1)(a)(iii), (2)
S. 806(8) amended 59/2015, s. 38(8)(a)(i)
S. 806(8)(a) amended 59/2015, s. 38(8)(a)(ii)
S. 806(8)(b) amended 59/2015, s. 38(8)(a)(ii)
S. 806(9) amended 11/2007, s. 44(1)(a)(iv), (2)
S. 806(9) deleted 59/2015, s. 38(8)(a)(iii)
S. 806(10) inserted 11/2007, s. 44(1)(a)(v), (2)
S. 806(10)(b) amended 59/2015, s. 38(8)(a)(i)
S. 806(10)(b)(i), (ii) amended 59/2015, s. 38(8)(a)(ii)
S. 806(11) inserted 52/2015, ss. 90(8), 21(1)(a)
S. 806(11)(a) amended 23/2020, ss. 2(1)(f), 49
  8/2019, ss. 2(1)(f), 46
S. 806(11)(b) substituted 41/2017, ss. 14(d), 88(8)
S. 807(5) inserted 2/1999, s. 60(1)(b)(2)(c)
S. 807(5) deleted 52/2015, ss. 90(8), 21(1)(b), (2)
S. 807A inserted 2/1999, s. 60(1)(c)(2)(a)
S. 807A(5) deleted 52/2015, ss. 90(8), 21(1)(c)(i), (2)
S. 807A(7) amended 59/2015, s. 38(8)(b)
  52/2015, ss. 90(8), 21(1)(c)(ii)
  11/2007, s. 44(1)(c), (2)
S. 807B s. inserted 11/2007, s. 44(1)(b), (2)
S. 807C s. inserted 11/2007, s. 44(1)(b), (2)
S. 807C(3) amended 59/2015, s. 38(8)(c)
S. 808(2) amended 11/2007, s. 44(1)(d), (2)
  2/1999, s. 60(1)(d), (2)(a)
S. 808(3)(b) amended 11/2007, s. 44(1)(d), (2)
  2/1999, s. 60(1)(d), (2)(a)
S. 808(4)(a) amended 3/1998, ss. 12(1)(b), (2), 138(8)
S. 809 amended 2/1999, s. 60(1)(e), (2)(a)
S. 810 amended 2/1999, s. 60(1)(e), (2)(a)
S. 811(1)(a) amended 8/2013, s. 97(1)(a), (2)(a)
  6/2006, s. 126(a)(i)
S. 811(1)(a)(iii) amended 31/2010, ss. 123, 125 & sch. 7(pt. 1)
S. 811(1)(a)(iv) amended 1/2003, s. 119, sch. 3
S. 811(1)(b) amended 59/2015, s. 38(8)(d)(i)
S. 811(1)(c) par. inserted 6/2006, s. 126(a)(ii)
S. 811(5A) inserted 9/2012, s. 130
S. 811(5A)(b) amended 8/2013, s. 92(1), (2) & sch. 1, pt. 2, par.(e)
S. 811(7) amended 59/2015, s. 38(8)(d)(ii)
S. 811(8) substituted 59/2015, s. 38(8)(d)(iii)
S. 811(9)(b) amended 59/2015, s. 38(8)(d)(iv)
S. 811(14) inserted 37/2014, s. 87(1)(a), (3)
S. 811A s. inserted 6/2006, s. 126(b)
S. 811A(1A) inserted 3/2008, s. 140(1)(a) &(2)
S. 811A(1A) amended 9/2012, s. 129 & sch. 4, pt. 2, par.(d)
S. 811A(1B) inserted 3/2008, s. 140(1)(a) &(2)
S. 811A(1C) inserted 3/2008, s. 140(1)(a) &(2)
S. 811A(1C) deleted 8/2013, s. 97(1)(b)(i), (2)(b)
S. 811A(2)(a) amended 3/2008, s. 140(1)(b) &(2)
S. 811A(2A) inserted 37/2014, s. 87(1)(b)(i), (3)
S. 811A(3)(b)(i) amended 8/2013, s. 97(1)(b)(ii), (2)(b)
  3/2008, s. 140(1)(c)(i) &(2)
S. 811A(3)(c) amended 3/2008, s. 140(1)(c)(ii)(I), (II) &(2)
S. 811A(6)(b) amended 3/2008, s. 140(1)(d) &(2)
S. 811A(6)(b)(i) amended 31/2010, ss. 123, 125 & sch. 7(pt. 1)
S. 811A(6)(b)(iv) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 110
S. 811A(6A) inserted 25/2008, s. 95
S. 811A(7) amended 3/2008, s. 140(1)(e) &(2)
S. 811A(8) inserted 37/2014, s. 87(1)(b)(ii), (3)
S. 811B inserted 8/2013, ss. 12, 108(8)
S. 811C inserted 37/2014, s. 87(1)(c), (3)
S. 811C(1) amended 39/2023, ss. 95(1), 102(8)
S. 811C(1)(a) amended 44/2022, ss. 96(2)(a), (b), (c), 96(25)
S. 811C(7) amended 59/2015, s. 38(8)(e)
S. 811D inserted 37/2014, s. 87(1)(c), (3)
S. 811D(3)(b) amended 44/2022, s. 104(a), sch., para. 1(b), s. 104(b), sch. para 2.
  45/2021, s. 75(5)(a) and sch. part. 1 para. (j)
S. 811D(4)(b)(i) amended 59/2015, s. 38(8)(f)(i)
S. 811D(4)(b)(ii) amended 59/2015, s. 38(8)(f)(ii)
S. 812(2)(a)(ii) amended 6/2006, s. 40(1)(a)(i), (2), 130(8)
S. 812(2)(a)(iii) deleted 6/2006, s. 40(1)(a)(ii), (2), 130(8)
S. 812(2)(b) deleted 6/2006, s. 40(1)(b), (2), 130(8)
S. 812(5) inserted 37/2014, s. 34(1), (2)
S. 815(1) amended 41/2017, ss. 82(2) and schedule 2 para. 1(as), 82(3)(a)
S. 815(3)(d) substituted 18/2011, ss. 1(2), 5(8) & sch. 1
S. 816(1) substituted 3/1998, ss. 43(1)(a), (2), 138(8)
S. 816(3) substituted 3/1998, ss. 43(1)(a), (2), 138(8)
S. 817(1) amended 59/2015, s. 38(8)(g)(i)
S. 817(1)(ca), inserted 5/2005, s. 39(1)(2)
S. 817(1)(ca)(iii) substituted 6/2011, ss. 28(1)(a), (2), 84(8)
S. 817(1)(e) inserted 6/2011, ss. 28(1)(b), (2), 84(8)
S. 817(2) substituted 6/2006, ss. 24(1), (2)
  3/1998, ss. 43(1)(a), (2), 138(8)
S. 817(6) deleted 3/2003, s. 41(1)(m)(2)
S. 817(7) amended 59/2015, s. 38(8)(g)(ii)
S. 817A inserted 3/2000, s. 73(1), (2)
S. 817C inserted 3/2003, s. 44(1), (2)
S. 817C(2) amended 8/2004, s. 32(1)(a), (2)
S. 817C(2A) inserted 8/2004, s. 32(1)(b), (2)
S. 817C(3) amended 11/2007, ss. 35(2) & sch. 2, pars. 1(aa), (2), ss. 35(3), 130(9)
  8/2004, s. 89, schedule 3, 1(u)
Pt. 33, chp. 3(ss. 817D-817R) classes of transactions specified S.I. No. 7 of 2011, reg. 3
Pt. 33, chp. 3(ss. 817D-817R) information specified for purposes of S.I. No. 7 of 2011, reg. 16
Pt. 33, chp. 3(ss. 817D-817R) time periods specified for purposes of S.I. No. 7 of 2011, reg. 17-27
Pt. 33, chp. 3(ss. 817D-817R) circums. where not promoter for purposes of S.I. No. 7 of 2011, reg. 28-30
Pt. 33, chp. 3(ss. 817D-817R) form & manner of delivery of information S.I. No. 7 of 2011, reg. 31
S. 817D inserted 5/2010, ss. 149(1), 149(2)
S. 817D(1) amended 37/2014, s. 88(1)(a)(i)-(vii), (3), (4), Sch. 2
  8/2013, s. 97(1)(c), (2)(c)
S. 817D(1)(d) amended 31/2010, ss. 123, 125 & sch. 7(pt. 1)
S. 817D(2) substituted 37/2014, s. 88(1)(a)(viii), (4)
S. 817D(2)(c)(i) classes of person specified S.I. No. 7 of 2011, reg. 4
S. 817D(2)(c)(i) purposes prescribed S.I. No. 7 of 2011, reg. 5, 7, 8
S. 817D(2)(c)(iv) classes of tax advantage prescribed S.I. No. 7 of 2011, reg. 6
S. 817DA inserted 37/2014, s. 88(1)(b), (4)
S. 817E inserted 5/2010, ss. 149(1), (2)
S. 817E substituted 37/2014, s. 88(1)(c), (4)
S. 817F inserted 5/2010, ss. 149(1), (2)
S. 817F amended 37/2014, s. 88(3), (4), Sch. 2
S. 817G inserted 5/2010, ss. 149(1), (2)
S. 817G amended 37/2014, s. 88(3), (4), Sch. 2
S. 817H inserted 5/2010, ss. 149(1), (2)
S. 817H(1) amended 37/2014, s. 88(3), (4), Sch. 2
S. 817H(3) amended 37/2014, s. 88(3), (4), Sch. 2
Ss. 817HA, 817HB inserted 37/2014, s. 88(1)(d), (4)
S. 817HA(4)(b) amended 52/2015, s. 71(a)
S. 817I inserted 5/2010, ss. 149(1), (2)
S. 817J inserted 5/2010, ss. 149(1), (2)
S. 817K inserted 5/2010, ss. 149(1), (2)
S. 817L inserted 5/2010, ss. 149(1), (2)
S. 817L(3) amended 52/2015, s. 71(b)
S. 817L(4) inserted 37/2014, s. 88(1)(e), (4)
S. 817M inserted 5/2010, ss. 149(1), (2)
S. 817M renumbered as 817M(1) 6/2011, ss. 72(1)(a), (2)
S. 817M(1) amended 6/2011, ss. 72(1)(b), (2)
S. 817M(1)(a), (b) substituted 37/2014, s. 88(1)(f)(i), (4)
S. 817M(2) inserted 6/2011, ss. 72(1)(c), (2)
S. 817M(3), (4) inserted 37/2014, s. 88(1)(f)(ii), (4)
S. 817N inserted 5/2010, ss. 149(1), (2)
S. 817N(1)-(4) amended 37/2014, s. 88(1)(g), (4)
S. 817O inserted 5/2010, ss. 149(1), (2)
S. 817O(1)(b) amended 26/2020, ss. 59(a)(i)(I), 76(9)
S. 817O(1)(a)-(b) amended 37/2014, s. 88(1)(h)(i)-(ii), (4)
S. 817O(1)(c) inserted 37/2014, s. 88(1)(h)(ii), (4)
S. 817O(2) amended 26/2020, ss. 59(a)(i)(II), 76(9)
S. 817O(3)(a) amended 37/2014, s. 88(1)(h)(iii), (4)
S. 817O(8) deleted 37/2014, s. 88(1)(h)(iv), (4)
S. 817P inserted 5/2010, ss. 149(1), (2)
S. 817P(1) amended 59/2015, s. 38(8)(h)(i)
S. 817P(4) amended 59/2015, s. 38(8)(h)(ii)
S. 817P(5) substituted 37/2014, s. 88(1)(i), (4)
S. 817Q inserted 5/2010, ss. 149(1), (2)
S. 817Q(1)(a)-(g) deleted 37/2014, s. 88(1)(j)(i)(I), (4)
S. 817Q(1)(h) amended 37/2014, s. 88(1)(j)(i)(II), (4)
S. 817Q(1)(i) amended 37/2014, s. 88(1)(j)(i)(III), (4)
S. 817Q(1)(j) inserted 37/2014, s. 88(1)(j)(i)(IV), (4)
S. 817Q(2) deleted 37/2014, s. 88(1)(j)(ii), (4)
S. 817R inserted 5/2010, ss. 149(1), (2)
S. 817RA inserted 45/2019, ss. 67(1), 67(2)
817RA(1) amended 44/2022, ss. 83(1)(a), 83(3)
  45/2021, s. 81(a)
  26/2020, ss. 59(a)(ii), 76(9)
S. 817RB inserted 45/2019, ss. 67(1), 67(2)
s. 817RB(2) substituted 26/2020, ss. 59(a)(iii), 76(9)
S. 817RC inserted 45/2019, ss. 67(1), 67(2)
S. 817RC(1) amended S.I. No. 240 of 2020, reg. 3(a)(i)
S. 817RC(1A) inserted S.I. No. 240 of 2020, reg. 3(a)(ii)
S. 817RC(2) amended S.I. No. 240 of 2020, reg. 3(a)(iii)
S. 817RC(2A) inserted S.I. No. 240 of 2020, reg. 3(a)(iv)
s. 817RC(3)(a) substituted S.I. No. 240 of 2020, reg. 3(a)(v)
s. 817RC(6A) inserted 26/2020, ss. 59(a)(iv)(I), 76(9)
s. 817RC(10) substituted 26/2020, ss. 59(a)(iv)(II), 76(9)
S. 817RD inserted 45/2019, ss. 67(1), 67(2)
S. 817RD(1) amended S.I. No. 240 of 2020, reg. 3(b)(i)
S. 817RD(1A) inserted S.I. No. 240 of 2020, reg. 3(b)(ii)
S. 817RD(5) substituted 26/2020, ss. 59(a)(v)(I), 76(9)
S. 817RD(8) substituted 26/2020, ss. 59(a)(v)(II), 76(9)
S. 817RE inserted 45/2019, ss. 67(1), 67(2)
S. 817REA inserted 45/2021, s. 81(b)
S. 817REA(1) substituted 39/2023, ss. 87(a)(i), 102(8)
S. 817REA(1A) inserted 39/2023, ss. 87(a)(ii), 102(8)
S. 817REA(3) amended 44/2022, ss. 83(1)(b)(i), 83(3)
S. 817REA(4)(a) amended 44/2022, ss. 83(1)(b)(ii), 83(3)
S. 817REA(8) substituted 39/2023, ss. 100(a), schedule, para. 1(j), 100(b)
S. 817REA(8) amended 44/2022, ss. 83(1)(b)(iii), 83(3)
S. 817RF(1)(b) substituted S.I. No. 240 of 2020, reg. 3(c)(i)
S. 817RF(2)(b) substituted S.I. No. 240 of 2020, reg. 3(c)(ii)
S. 817RF inserted 45/2019, ss. 67(1), 67(2)
S. 817RG inserted 45/2019, ss. 67(1), 67(2)
S. 817RH(1)(b) amended S.I. No. 240 of 2020, reg. 3(d)(i)
S. 817RH(2) amended S.I. No. 240 of 2020, reg. 3(d)(ii)
S. 817RH inserted 45/2019, ss. 67(1), 67(2)
S. 817RI inserted 26/2020, ss. 59(a)(vi), 76(9)
S. 817S inserted 37/2014, s. 88(2)
S. 817S(4)(b) amended 59/2015, s. 38(8)(i)(i)
S. 817S(5) substituted 59/2015, s. 38(8)(i)(ii)
S. 817T inserted 37/2014, s. 88(2)
S. 817T(7) substituted 59/2015, s. 38(8)(j)
Chapt. 5 (ss. 817U-817Z) inserted 39/2023, ss. 36(1), 102(8)
S. 817U(1) amended 43/2024, ss. 46(1)(a)(i), (ii), 118(8)
S. 817U(3)(d) amended 6/2025, s. 13(1)(a)(i)
S. 817U(3)(e) amended 6/2025, s. 13(1)(a)(ii)
S. 817U(3)(f) inserted 6/2025, s. 13(1)(a)(iii)
S. 817U(3A) inserted 6/2025, s. 13(1)(b)
S. 817U(6) amended 43/2024, ss. 46(1)(b), 118(8)
S. 818 amended 3/2008, s. 135
S. 818(c) amended 1/2003, s. 119, sch. 3
S. 819(1)(2) amended 7/2001, s. 77, sch. 2, pars. 42, 61
S. 819(4) substituted 25/2008, ss. 15, 102(8)
S. 821(1)(b) amended 7/2001, ss. 77, 240, sch. 2, pars. 43, 61, sch. 5
S. 822(1A) inserted 43/2024, ss. 23(a), 118(8)
S. 822(2A) inserted 43/2024, ss. 23(b), 118(8)
S. 822(4) inserted 43/2024, ss. 23(c), 118(8)
S. 823(1) definition substituted 2/1999, ss. 21(1)(a)(2), 217(9)
S. 823(1) amended 7/2001, ss. 33(1)(a)(2), 243(9)
S. 823(1)(a) , definition of "qualifying days" amended 3/2000, s. 47(1)(a), 2(a)
S. 823(2)(b) substituted 3/2008, s. 18(1)(b), (2) & 144(8)
S. 823(2A) inserted 3/1998, ss. 14(1)(c), 138(8)
S. 823(2A) amended 3/2000, s. 47(1)(b), 2(a)
S. 823(3) amended 2/1999, ss. 21(1)(b)(2), 217(9)
  3/2000, s. 47(1)(c), 2(b)
  7/2001, ss. 33(1)(b), 240, 243(9), sch. 5
S. 823A inserted 9/2012, ss. 12, 141(8)
S. 823A(1) amended 44/2022, ss. 17(a), 106(8)
  45/2019, ss. 10(a), 76(8)
  18/2016, ss. 11(1)(a), 59(8)
  37/2014, ss. 16(1)(a)-(b), (2), 101(8)
  8/2013, ss. 10, 108(8)
S. 823A(3) amended 18/2016, ss. 11(1)(b), (2), 59(8)
  37/2014, ss. 16(1)(c), (2), 101(8)
S. 823A(6) amended 44/2022, ss. 17(b), 106(8)
  45/2019, ss. 10(b), 76(8)
  18/2016, ss. 11(1)(c), 59(8)
S. 823A(6) inserted 37/2014, ss. 16(1)(d, 101(8)
S. 824 substituted 59/2015, s. 39(1)
S. 824(1) amended 3/2000, s. 160
S. 825(1)(a) amended 7/2001, s. 77, sch. 2, pars. 44, 61
S. 825(1)(c) amended 1/2003, s. 119, sch. 3
S. 825(3) inserted 5/2010, s. 151
S. 825A inserted 3/1998, ss. 13, 138(8)
S. 825A(1) amended 11/2007, ss. 35(2) & sch. 2, pars. 1(ab)(i), (2), ss. 35(3), 130(9)
  8/2004, s. 89, schedule 3, 1(v)
S. 825A(1)(b) amended 7/2001, s. 77, schedule 2, paras. 45, 61
S. 825A(3)(b) amended 11/2007, ss. 35(2) & sch. 2, paras. 1(ab)(ii), (2), ss.35(3), 130(9)
  5/2005, ss. 147, 150(9), sch. 6
S. 825A(7) substituted 5/2010, ss. 11, 165(8)
S. 825B s. inserted 25/2008, ss. 13(1), (2), 102(8)
S. 825B exclusion from obligation to report certain transactions under S.I. No. 7 of 2011, schedule
S. 825B(1A) inserted 5/2010, ss. 10(a), 165(8)
S. 825B(1B) inserted 9/2012, ss. 13(a), 141(8)
S. 825B(1C) inserted 9/2012, ss. 13(a), 141(8)
S. 825B(1D) inserted 9/2012, ss. 13(a), 141(8)
S. 825B(2) amended 5/2010, ss. 10(b)(ii), 165(8)
S. 825B(2)(c) amended 5/2010, ss. 10(b)(i), 165(8)
S. 825B(5) amended 5/2010, ss. 10(c), 165(8)
S. 825B(5)(b) amended 9/2012, ss. 13(b), 141(8)
S. 825B(6) amended 5/2010, ss. 10(d), 165(8)
S. 825C inserted 9/2012, ss. 14, 141(8)
S. 825C(1) amended 37/2014, ss. 15(a), 101(8)
S. 825C(2)(a) amended 37/2014, ss. 15(b)(i)-(ii), 101(8)
S. 825C(2)(b) amended 37/2014, ss. 15(b)(iii), 101(8)
S. 825C(2A) amended 45/2019, ss. 9(1)(a), 76(8)
  18/2016, ss. 10(a), 59(8)
S. 825C(2A)-(2B) inserted 37/2014, ss. 15(c), 101(8)
S. 825C(2A)(e) amended 30/2018, ss. 15(a), 65(8)
S. 825C(2AA) inserted 44/2022, ss. 18(a), 106(8)
S. 825C(2B)(b)(i) inserted 44/2022, ss. 18(b)(i)(I), 106(8)
S. 825C(2B)(b)(i) amended 30/2018, ss. 15(b), 65(8)
S. 825C(2B)(b)(i)(B) amended 44/2022, ss. 18(b)(i)(II), 106(8)
  45/2019, ss. 9(1)(b)(i), 76(8)
S. 825C(2B)(b)(i)(C) amended 45/2019, ss. 9(1)(b)(ii), 76(8)
S. 825C(2B)(b)(ii) substituted 44/2022, ss. 18(B)(ii), 106(8)
S. 825C(3) substituted 37/2014, ss. 15(d), 101(8)
S. 825C(3)(a)(ii) substituted 44/2022, ss. 18(c)(i), 106(8)
S. 825C(3)(a)(iii) substituted 44/2022, ss. 18(c)(ii), 106(8)
S. 825C(4) substituted 37/2014, ss. 15(e), 101(8)
S. 825C(4)(b) amended 44/2022, ss. 18(d)(i), 106(8)
  45/2019, ss. 9(1)(c), 76(8)
  18/2016, ss. 10(b), 59(8)
S. 825C(4)(b)(i) amended 44/2022, ss. 18(d)(ii), 106(8)
S. 825C(5) deleted 37/2014, ss. 15(f), 101(8)
S. 825C(6) amended 37/2014, ss. 15(g), 101(8)
S. 825C(8) amended 8/2013, s. 92(1), (2) & sch. 1, pt. 2, par.(f)
S. 825C(9) amended 37/2014, ss. 15(h), 101(8)
S. 825C(10) substituted 37/2014, ss. 15(i), 101(8)
S. 825C(11) deleted 37/2014, ss. 15(j), 101(8)
Pt. 35 (ss. 826-835) deduction allowed under S.I. No. 353 of 2009, art. 5(7)(b)
S. 826(1) provision for double tax relief under S.I. No. 479 of 2017, art. 2 & schedule
S. 826(1) amended 3/1998, ss. 48, 138(8), sch. 3, par. 8
  5/2002, s.138, sch. 6, pars. 3(m), 6(c)(v)
S. 826(1) substituted 11/2007, s. 35(1)(a), (3)
  3/2003, ss. 38(a), 171(9)
S. 826(1), provsn. for double tax relief under S.I. No. 479 of 2017, art. 2 & schedule
  S.I. No. 438 of 2015, art. 2 & schedule
  S.I. No. 437 of 2015, art. 2 & schedule
  S.I. No. 436 of 2015, art. 2 & schedule
  S.I. No. 435 of 2015, art. 2 & schedule
  S.I. No. 469 of 2014, art. 2 & schedule
  S.I. No. 468 of 2014, art. 2 & schedule
  S.I. No. 467 of 2014, art. 2 & schedule
  S.I No. 466 of 2014, art. 2 & schedule
  S.I. No. 465 of 2014, art. 2 & schedule
  S.I. No. 397 of 2013, art. 2 & schedule
  S.I. No. 31 of 2013, art. 2 & schedule
  S.I. No. 30 of 2013, art. 2 & schedule
  S.I. No. 28 of 2013, art. 2 & schedule
  S.I. No. 27 of 2013, art. 2 & schedule
  S.I. No. 26 of 2012, art. 2 & schedule
  S.I. No. 25 of 2012, art. 2 & schedule
  S.I. No. 22 of 2012, art. 2 & schedule
  S.I. No. 21 of 2012, art. 2 & schedule
  S.I. No. 34 of 2011, art. 2 & schedule
  - S.I. No. 30 of 2011, art. 2 & schedule
  S.I. No. 21 of 2011, art. 2 & schedule
  - S.I. No. 17 of 2011, art. 2 & schedule
  S.I. No. 25 of 2010, art. 2 & schedule
  S.I. No. 24 of 2010, art. 2 & schedule
  S.I. No. 20 of 2010, art. 2 & schedule
  - S.I. No. 17 of 2010, art. 2 & schedule
  S.I. No. 816 of 2005, art. 2 & schedule
  S.I. No. 815 of 2005, art. 2 & schedule
  S.I. No. 775 of 2004, art. 2 & schedule
  - S.I. No. 773 of 2004, art. 2 & schedule
  S.I. No. 41 of 2004, art. 2 & schedule
  S.I. No. 40 of 2004, art. 2 & schedule
  S.I. No. 574 of 2002, art. 2 & schedule
  S.I. No. 573 of 2002, art. 2 & schedule
  S.I. No. 521 of 2001, art. 2 & schedule
  S.I. No. 520 of 2001, art. 2 & schedule
  S.I. No. 373 of 2000, art. 2 & schedule
  S.I. No. 372 of 2000, art. 2 & schedule
  S.I. No. 427 of 1999, art. 2 & schedule
  S.I. No. 426 of 1999, art. 2 & schedule
  S.I. No. 425 of 1999, art. 2 & schedule
S. 826(1)(a)(ii)(II) amended 5/2010, s. 157(a)
S. 826(1)(a)(ii)(III) inserted 5/2010, s. 157(b)
S. 826(1A) inserted 11/2007, s. 35(1)(a), (3)
S. 826(1B) provision for exchange of information S.I. No. 480 of 2017, art. 2 & schedule
  S.I. No. 441 of 2015, art. 2 & schedule
  S.I. No. 440 of 2015, art. 2 & schedule
  S.I. No. 439 of 2015, art. 2 & schedule
  S.I. No. 435 of 2015, art. 2 & schedule
  S.I. No. 398 of 2013, art. 2 & schedule
  S.I. No. 82 of 2013, art. 2 & schedule
  S.I. No. 33 of 2013, art. 2 & schedule
  S.I. No. 29 of 2013, art. 2 & schedule
  S.I. No. 24 of 2012, art. 2 & schedule
  S.I. No. 23 of 2012, art. 2 & schedule
  S.I. No. 29 of 2011, art. 2 & schedule
  S.I. No. 22 of 2011, art. 2 & schedule
  S.I. No. 30 of 2010, art. 2 & schedule
  S.I. No. 26 of 2010, art. 2 & schedule
  S.I. No. 23 of 2010, art. 2 & schedule
  S.I. No. 21 of 2010, art. 2 & schedule
S. 826(1B) inserted 11/2007, s. 35(1)(a), (3)
S. 826(1C) inserted 5/2010, s. 157(c)
S. 826(1C) arrangements granted force under S.I. No. 34 of 2013, art. 2 & schedule
S. 826(1D) inserted 52/2015, ss. 79(2), 79(1)(a)
S. 826(1E) inserted 41/2017, ss. 80(1), 80(3)
S. 826(7) substituted 5/2010, s. 157(d)
S. 826(7) amended 8/2013, s. 99(1)(a), (2)
S. 826(10) inserted 52/2015, ss. 79(2), 79(1)(b)
S. 826A s. inserted 11/2007, ss. 36(1)(a), (2), 130(9)
s. 826B inserted 43/2024, s. 111
S. 829(2) amended 11/2007, ss. 35(2) & sch. 2, pars. 1(ac), (2), ss. 35(3), 130(9)
  8/2004, s. 89, sch. 3, 1(w)
S. 829(3)(a) amended 59/2015, s. 39(2)(a)
S. 830(2) substituted 3/1998, ss. 48, 138(8), sch. 3, par. 9
S. 830(2) amended 11/2007, ss. 35(2) & sch. 2, pars. 1(ad), (2), ss. 35(3), 130(9)
  8/2004, s. 89, sch. 3, 1(x)
S. 830(3) amended 59/2015, s. 39(2)(b)(i)
S. 830(7) substituted 59/2015, s. 39(2)(b)(ii)
S. 830(8) inserted 59/2015, s. 39(2)(b)(ii)
S. 831(1) amended 6/2006, s. 127 & sch. 2 par. 1(r), 9(a)(ii)
  8/2004, ss. 34(a), 94(8)
S. 831(1)(a) amended 52/2015, ss. 90(8), 34(1)(a), (b), (2)
  41/2013, s. 84 & schedule, pars. 1(i), 5(d)
  9/2012, s. 138 & sch. 6, pars. 1(j)(i), 4(a)(i)
  11/2007, ss. 35(2) & sch. 2, pars. 1(ae), (2), ss. 35(3), 130(9)
  8/2004, s. 89, sch. 3, 1(y)
  3/2000, s. 33(a)
  2/1999, ss. 29(a), 217(9)
S. 831(2) amended 8/2004, ss. 34(b), 94(8)
S. 831(2)(a)(i) amended 9/2012, s. 138 & sch. 6, pars. 1(j)(ii), 4(a)(i)
S. 831(2A) inserted 8/2004, ss. 34(c), 94(8)
S. 831(3) amended 8/2004, ss. 34(d), 94(8)
S. 831(3)(a) amended 52/2015, ss. 90(8), 34(1)(c), (2)
S. 831(5) inserted 2/1999, ss. 29(c), 217(9)
S. 831(5A) inserted 3/2000, s. 33(b)
S. 831(5A) deleted 8/2004, ss. 34(c), 94(8)
S. 831(6) inserted 2/1999, ss. 29(c), 217(9)
S. 831(7) inserted 52/2015, ss. 90(8), 34(1)(d)(2)
S. 831A inserted  5/2005, s. 51(1), (2)
S. 831B inserted 43/2024, ss. 50(1)(a), 118(8)
S. 832(1) defs. amended 2/1999, s. 67(1)(a)(2)
S. 832(2) deleted 2/1999, s. 67(1)(b)(2)
Ss. 833, 834 deleted 3/1998, ss. 48, 138(8), sch. 3, par. 10
S. 835A-835AE substituted 45/2019, ss. 27(1), 76(8)
S. 835A inserted 5/2010, ss. 42(1), (2), 165(8)
S. 835A(1) amended 45/2021, ss. 27(1)(a), 87(8)
  26/2020, ss. 15(1), 15(3)
S. 835A(3) substituted 45/2021, ss. 27(1)(b), 87(8)
S. 835AA inserted 45/2019, ss. 31, 76(8)
S. 835AA(1) amended 45/2021, ss. 30(1)(b)(i), 87(8)
S. 835AA(2)(e) substituted 45/2021, ss. 30(1)(b)(ii)(I), 87(8)
  26/2020, ss. 21(1)(a)(i), 76(8)
S. 835AA(2)(f) substituted 45/2021, ss. 30(1)(b)(ii)(II), 87(8)
  26/2020, ss. 21(1)(a)(ii), 76(8)
S. 835AA(6) substituted 26/2020, ss. 21(1)(b), 76(8)
S. 835AA(7) inserted 26/2020, ss. 21(1)(c), 76(8)
S. 835AAA inserted 45/2021, ss. 31(3), 87(8)
S. 835AAB inserted 45/2021, ss. 31(3), 87(8)
S. 835AAB(2A) inserted 44/2022, ss. 39(2)(c), 106(8)
S. 835AAC inserted 45/2021, ss. 31(3), 87(8)
S. 835AAD inserted 45/2021, ss. 31(3), 87(8)
S. 835AAD(15) substituted 44/2022, ss. 39(2)(d), 106(8)
S. 835AAE inserted 45/2021, ss. 31(3), 87(8)
S. 835AAE(6) amended 44/2022, ss. 39(2)(e)(i), 106(8)
S. 835AAE(7) inserted 44/2022, ss. 39(2)(e)(ii), 106(8)
S. 835AAF inserted 45/2021, ss. 31(3), 87(8)
S. 835AAG inserted 45/2021, ss. 31(3), 87(8)
S. 835AAG(1) amended 44/2022, ss. 39(2)(f)(i), (ii), 106(8)
S. 835AAH inserted 45/2021, ss. 31(3), 87(8)
S. 835AAI inserted 45/2021, ss. 31(3), 87(8)
S. 835AAI(1A) inserted 44/2022, ss. 39(2)(g), 106(8)
S. 835AAJ inserted 45/2021, ss. 31(3), 87(8)
S. 835AAK inserted 45/2021, ss. 31(3), 87(8)
S. 835AAL inserted 45/2021, ss. 31(3), 87(8)
S. 835AAM inserted 45/2021, ss. 31(3), 87(8)
S. 835AAN inserted 45/2021, ss. 31(3), 87(8)
S. 835AAO inserted 45/2021, ss. 31(3), 87(8)
S. 835AB inserted 45/2019, ss. 31, 76(8)
S. 835AB(1) substituted 45/2021, ss. 30(1)(c)(i), 30(2)
S. 835AB(1)(c) amended 26/2020, ss. 21(2)(a)(i), 76(8)
S. 835AB(1)(d) amended 26/2020, ss. 21(2)(a)(ii), 76(8)
S. 835AB(1)(e) inserted 26/2020, ss. 21(2)(a)(iii), 76(8)
S. 835AB(3)(a) substituted 45/2021, ss. 30(1)(c)(ii), 30(2)
S. 835AB(3)(i) amended 26/2020, ss. 21(2)(b)(i), 76(8)
S. 835AB(3)(ii) amended 26/2020, ss. 21(2)(b)(ii), 76(8)
S. 835AB(3)(iii) inserted 26/2020, ss. 21(2)(b)(iii), 76(8)
S. 835AC inserted 45/2019, ss. 31, 76(8)
S. 835AD inserted 45/2019, ss. 31, 76(8)
S. 835AE inserted 45/2019, ss. 31, 76(8)
S. 835AF inserted 45/2019, ss. 31, 76(8)
S. 835AG inserted 45/2019, ss. 31, 76(8)
S. 835AH inserted 45/2019, ss. 31, 76(8)
S. 835AI inserted 45/2019, ss. 31, 76(8)
S. 835AJ inserted 45/2019, ss. 31, 76(8)
S. 835AJ(1) amended 45/2021, ss. 30(1)(d), 87(8)
S. 835AK inserted 45/2019, ss. 31, 76(8)
S. 835AL inserted 45/2019, ss. 31, 76(8)
S. 835AL(1) amended 45/2021, ss. 30(1)(e), 87(8)
  26/2020, ss. 21(3)(a), 76(8)
S. 835AL(1A) inserted 26/2020, ss. 21(3)(b), 76(8)
S. 835AM inserted 45/2019, ss. 31, 76(8)
S. 835AN inserted 45/2019, ss. 31, 76(8)
S. 835AO inserted 45/2019, ss. 31, 76(8)
S. 835AP inserted 45/2019, ss. 31, 76(8)
S. 835AQ inserted 45/2019, ss. 31, 76(8)
S. 835AR inserted 45/2019, ss. 31, 76(8)
S. 835AS inserted 45/2019, ss. 31, 76(8)
S. 835AT inserted 45/2019, ss. 31, 76(8)
S. 835AU inserted 45/2019, ss. 31, 76(8)
S. 835AV inserted 45/2019, ss. 31, 76(8)
Chp. 10A inserted 45/2021, ss. 30(1)(f), 87(8)
S. 835AVA inserted 45/2021, ss. 30(1)(f), 87(8)
S. 835AVB inserted 45/2021, ss. 30(1)(f), 87(8)
S. 835AVB(6) substituted 39/2023, ss. 45(b)(i), 102(8)
S. 835AVB(7) substituted 39/2023, ss. 45(b)(ii), 102(8)
S. 835AVC inserted 45/2021, ss. 30(1)(f), 87(8)
S. 835AVD inserted 45/2021, ss. 30(1)(f), 87(8)
S. 835AW inserted 45/2019, ss. 31, 76(8)
S. 835AW substituted 45/2021, ss. 30(1)(g), 87(8)
S. 835AX inserted 45/2019, ss. 31, 76(8)
S. 835AX(1) amended 45/2021, ss. 31(4), 87(8)
Part. 35D inserted 45/2021, ss. 31(3), 87(8)
S. 835AY inserted 45/2021, ss. 31(3), 87(8)
S. 835AY(1) amended 43/2024, ss. 47(1)(a)(i)-(iii), 118(8)
  44/2022, ss. 39(2)(a)(i), (ii), (iii), 106(8)
S. 835AY(4) inserted 43/2024, ss. 47(1)(b), 118(8)
S. 835AZ inserted 45/2021, ss. 31(3), 87(8)
S. 835AZ(1)(i) amended 44/2022, ss. 39(2)(b)(i)(I), 106(8)
S. 835AZ(1)(ii) amended 44/2022, ss. 39(2)(b)(i)(II), 106(8)
S. 835AZ(1)(iii) inserted 44/2022, ss. 39(2)(b)(i)(III), 106(8)
S. 835AZ(4)(c) substituted 44/2022, ss. 39(2)(b)(ii), 106(8)
S. 835B inserted 5/2010, ss. 42(1), (2), 165(8)
S. 835C inserted 5/2010, ss. 42(1), (2), 165(8)
S. 835C(3) amended 43/2024, ss. 45(2), 118(8)
S. 835D inserted 5/2010, ss. 42(1), (2), 165(8)
S. 835D(1) amended 44/2022, ss. 35(1)(a), 106(8)
  9/2012, s. 48
S. 835D(3) amended 44/2022, ss. 35(1)(b), 106(8)
S. 835DA inserted 43/2024, ss. 45(1), 118(8)
S. 835E renumbered as s. 835EA and retained for transitional period** 45/2019, ss. 27(1), 27(4)
S. 835E inserted 5/2010, ss. 42(1), (2), 165(8)
S. 835E substituted 45/2021, ss. 27(2), 87(8)
  26/2020, ss. 15(2), 15(3)
S. 835E(2)(b)(ii)(II) amended 43/2024, ss. 50(1)(d), 118(8)
S. 835F inserted 5/2010, ss. 42(1), (2), 165(8)
S. 835F substituted 45/2019, ss. 27(1), 27(4)
S. 835F(5)(a)(i) amended 45/2021, ss. 27(3)(a), 87(8)
S. 835G inserted 5/2010, ss. 42(1), (2), 165(8)
S. 835G substituted 45/2019, ss. 27(1), 76(8)
S. 835G(4) substituted 44/2022, s. 104(a), sch., para. 1(c), s. 104(b), sch. para 2.
S. 835G(4) amended 45/2021, ss. 27(3)(b), 87(8)
S. 835G(5)(b) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 111
S. 835G(7)(b) amended 45/2021, s. 75(5)(a) and sch. part. 1 para. (k)
S. 835H inserted 5/2010, ss. 42(1), (2), 165(8)
S. 835H substituted 45/2019, ss. 27(1), 76(8)
S. 835HA inserted 45/2019, ss. 27(1), 76(8)
S. 835HB inserted 45/2019, ss. 27(1), 76(8)
Ss. 835I-835Y inserted 30/2018, ss. 27, 65(8)
S. 835I(1) amended 39/2023, ss. 98(a), 102(8)
S. 835Q(4)(c) substituted 43/2024, ss. 50(1)(e), 118(8)
S. 835S(2)(a) amended 39/2023, ss. 98(b)(i)(I), 102(8)
S. 835S(2)(b) amended 39/2023, ss. 98(b)(i)(II), 102(8)
S. 835S(2)(c) inserted 39/2023, ss. 98(b)(i)(III), 102(8)
S. 835S(3) substituted 39/2023, ss. 98(b)(ii), 102(8)
S. 835S(5) inserted 39/2023, ss. 98(b)(iii), 102(8)
S. 835T(2) substituted 39/2023, ss. 98(c)(i), 102(8)
S. 835T(4) inserted 39/2023, ss. 98(c)(ii), 102(8)
S. 835YA inserted 26/2020, ss. 20(1), 76(8)
S. 835YA substituted 45/2021, ss. 35, 87(8)
S. 835YA(1) substituted 43/2024, ss. 52, 118(8)
  39/2023, ss. 44, 102(8)
  44/2022, ss. 43, 106(8)
S. 835Z inserted 45/2019, ss. 31, 76(8)
S. 835Z(1) amended 39/2023, ss. 45(a), 102(8)
  45/2021, ss. 30(1)(a)(i), 87(8)
S. 835Z(4) amended 45/2021, ss. 30(1)(a)(ii), 87(8)
S. 836(1), applic. ext. 5/1998, s. 21
S. 836(1A), inserted retro. 5/1998, s. 21
S. 836(1B) inserted 29/2009, s. 3(7)(a)
S. 836(2) amended 37/2014, ss. 14, 101(8)
  29/2009, s. 3(7)(b)
S. 838(1) amended 3/1998, ss. 53, 138(8)
  7/2001, ss. 56(a), 240, 243(9), sch. 5
S. 838(1)(a) amended 39/2023, ss. 100(a), schedule, para. 1(k), 100(b)
  41/2017, ss. 82(2) and schedule 2 para. 1(at), 82(3)(a)
  3/2008, s. 141 & sch. 8, par. 1(p) & 7(a)(i)
  7/2001, s. 240, sch. 5
S. 838(1)(a) defs. amended 2/1999, s. 65(1)(a)(2)
  32/2000, ss. 7(1), 8(2), sch.
  12/2001, ss. 12(1), 13(2), sch., pt. 1
S. 838(1)(a)(ii) amended 7/2001, s. 241(1)(c)(2)
S. 838(2)(b)(i)(ii) amended 7/2001, s. 240, sch. 5
S. 838(2)(b)(i)(B)(ii) amended 7/2001, s. 240, sch. 5
S. 838(2)(c) deleted 7/2001, ss. 56(b)(i), 243(9)
S. 838(2)(c) amended 2/1999, s. 65(1)(b)(2)
  7/2001, s. 240, sch. 5
S. 838(2)(g) amended 7/2001, ss. 56(b)(ii), 243(9)
S. 838(3) amended 2/1999, s. 65(1)(2)
S. 838(4)(bb) inserted 5/2002, ss. 50, 141(8)
S. 838(4)(c) amended 2/1999, s. 65(1)(d)(2)
S. 838(4)(d)(i) amended 59/2015, s. 39(3)(a)
S. 838(4)(e) amended 7/2001, s. 77, sch. 2, pars. 46(a), 61
S. 838(4)(f) substituted 3/2000, s. 69(1), Sch. 2, Pt. 1, (0), 3(a)(b)
S. 838(4)(g) repealed 3/2000, s. 69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 838(5)(a) amended 30/2018, ss. 25(2)(g), 65(8)
S. 838(5)(c) repealed in part 3/2000, s. 69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 838(6)(a)(i)(c) amended 7/2001, s. 77, sch. 2, pars. 46(b), 61
S. 839 amended 18/2011, ss. 1(2), 5(8) & sch. 1
S. 839(1)(b) deleted 3/2003, s. 52(1)(i)(i)(2)
S. 839(2)(a) amended 3/2003, s. 52(1)(i)(ii)(2)
S. 839(2)(a)(i) amended 7/2001, s. 240, sch. 5
S. 839(2)(a)(ii) amended 3/2003, s. 52(1)(i)(iii)(2)
  7/2001, s. 240, sch. 5
S. 839(2)(b) amended 18/2011, ss. 1(2), 5(8) & sch. 1
S. 839(2)(b)(i) amended 3/2003, s. 52(1)(i)(iv)(2)
S. 839(2)(b)(ii) amended 3/2003, s. 52(1)(i)(v)(2)
S. 839(2)(b)(ii)(I) amended 7/2001, s. 240, sch. 5
S. 839(2)(b)(ii)(II) amended 3/2003, s. 52(1)(i)(vi)(2)
  7/2001, s. 240, sch. 5
S. 839(3) substituted 2/1999, ss. 66, 217(9)
S. 839(3) amended 3/2003, s. 52(1)(i)(vii)(2)
S. 839(3) amended 7/2001, s. 240, sch. 5
S. 839(4) amended 7/2001, s. 240, sch. 5
S. 840(6)(c) deleted 59/2015, s. 39(3)(b)
S. 840A inserted 6/2011, ss. 36, 84(8)
S. 840A(1) amended 45/2021, ss. 36(a), 87(8)
S. 840A(2) substituted 45/2021, ss. 36(b), 87(8)
S. 840A(7) substituted 39/2023, ss. 40(b), 102(8)
S. 843(1) amended 3/1998, ss. 44, 138(8)
  7/2001, ss. 76(1)(a)(2), 243(9)
  8/2004, ss. 27(a), 94(8)
  6/2006, s. 34(1)(a), (2)
S. 843(1A) inserted 6/2006, s. 34(1)(b), (2)
S. 843(2) amended 6/2006, s. 34(1)(c), (2)
  8/2004, ss. 27(b), 94(8)
S. 843(2A) amended 8/2004, ss. 27(c), 94(8)
S. 843(3) amended 8/2004, ss. 27(d), 94(8)
S. 843(4) amended 7/2001, ss. 76(1)(b), 243(9)
S. 843(7) amended 2/1999, ss. 51(a), 217(9)
  5/2002, ss. 35, 141(8)
  5/2005, ss. 33, 150(8)
S. 843(8) inserted 2/1999, ss. 51(b), 217(9)
S. 843(8) amended 7/2001, ss. 76(1)(c), 243(9)
S. 843(9) inserted 8/2004, ss. 27(e), 94(8)
S. 843A inserted 2/1999, ss. 49(b), 217(9)
S. 843A(1) amended 5/2010, ss. 26(a), 165(8)
  3/2008, s. 29(1)(c)(i), (2)(c), 144(8)
  3/2000, s. 63(1)(a)(i)-(ii), (2)
S. 843A(2) amended 5/2010, ss. 26(b), 165(8)
S. 843A(2A) inserted 5/2010, ss. 26(c), 165(8)
S. 843A(3) amended 3/2000, s. 63(1)(b), (2)
  5/2010, ss. 26(d), 165(8)
S. 843A(3)(a) amended 6/2006, ss. 38(a)(i), 130(8)
S. 843A(3)(b) substituted 6/2006, ss. 38(a)(ii), 130(8)
S. 843A(3)(c) inserted 6/2006, ss. 38(a)(ii), 130(8)
S. 843A(3A) inserted 3/2000, s. 63(1)(c), (2)
S. 843A(4) amended 6/2006, ss. 38(b), 130(8)
S. 843A(4A) inserted 6/2006, ss. 38(c), 130(8)
S. 843A(5) inserted 3/2000, s. 63(1)(d), (2)
S. 843A(5) amended 3/2008, s. 29(1)(c)(ii), (2)(d), 144(8)
S. 843A(6) inserted 5/2010, ss.26(e), 165(8)
S. 843A(7) inserted 5/2010, ss.26(e), 165(8)
S. 843B inserted 30/2018, ss. 19(2)(a), 65(8)
  41/2017, ss. 12(2)(a), 12(3)
S. 845A inserted 7/2001, ss. 88, 243(9)
S. 845A(1) amended 52/2015, ss. 86(2), 86(1)(a),(b), schedule, ref. no. 15
S. 845B inserted 3/2003, s. 41(1)(n)(2)
S. 845C inserted 52/2015, ss. 90(8), 29
S. 845C(1) amended S.I. No. 711 of 2020, regs. 1(2), 7(b)
  45/2019, ss. 22, 76(8)
S. 847(1) amended 7/2001, ss. 89, 243(9)
S. 847(6) amended 5/2010, ss. 48(a), 165(8)
S. 847(9) inserted 8/2004, s. 89, sch. 3, 1(z)
S. 847(9)(b) amended 5/2010, ss. 48(b), 165(8)
S. 847(10) inserted 5/2010, ss. 48(c), 165(8)
S. 847A inserted 5/2002, s. 41(1)(2)
S. 847A transfer of functions S.I. No. 356 of 2020, arts. 1(2), 2, 3(1)(b)
  S.I. No. 140 of 2011, arts. 1(2), 3(1)
S. 847A(1) amended 43/2024, ss. 20(1)(a), 118(8)
S. 847A(1)(c) amended 31/2010, ss. 123, 125 & sch. 7(pt. 1)
S. 847A(2) amended 43/2024, ss. 20(1)(b), 118(8)
S. 847A(3)(b) amended 43/2024, ss. 20(1)(c), 118(8)
S. 847A(5)(d) amended 43/2024, ss. 20(1)(d)(i), 118(8)
S. 847A(5)(f) amended 43/2024, ss. 20(1)(d)(ii), 118(8)
S. 847A(5)(g) amended 43/2024, ss. 20(1)(d)(iii), 118(8)
S. 847A(5)(h)(ii) amended 43/2024, ss. 20(1)(d)(iv)(I), 118(8)
S. 847A(5)(h)(iii) amended 43/2024, ss. 20(1)(d)(iv)(II), 118(8)
S. 847A(8) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 112
S. 847A(9) substituted 43/2024, ss. 20(1)(e), 118(8)
S. 847A(9) amended 18/2011, ss. 1(2), 5(8) & sch. 1
S. 847A(9)(a) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 113
S. 847A(10) deleted 43/2024, ss. 20(1)(f), 118(8)
S. 847A(11) substituted 43/2024, ss. 20(1)(g), 118(8)
S. 847A(17) substituted 43/2024, ss. 20(1)(h), 118(8)
S. 847A(19) amended 43/2024, ss. 20(1)(i), 118(8)
S. 847AA inserted 43/2024, ss. 21, 118(8)
S. 847C inserted 52/2015, s. 69
S. 848A inserted 7/2001, ss. 45(1)(3), 243(9)
S. 848A(1)(a) amended 8/2013, ss. 19(1)(a), (b), (3), 108(8)
  6/2006, s. 20(1)(b)(i)(I) &(II), (2) 130(8)
  3/2003, s. 21(1)(a)(2)
S. 848A(1)(b) substituted 8/2013, ss. 19(1)(c), (3), 108(8)
S. 848A(1)(ba), (bb) inserted 8/2013, ss. 19(1)(d), (3), 108(8)
S. 848A(2) amended 8/2013, ss. 19(1)(e), (3), 108(8)
S. 848A(3)(e)(ii), (iii) substituted 8/2013, ss. 19(1)(f), (3), 108(8)
S. 848A(3A) inserted 3/2003, s. 21(1)(b)(2)
S. 848A(3A)(a) substituted 8/2013, ss. 19(1)(g), (3), 108(8)
S. 848A(3B) inserted 37/2014, ss. 18(1)(a), (2), 101(8)
S. 848A(5) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 114
S. 848A(6) amended 8/2013, ss. 19(1)(h), (3), 108(8)
S. 848A(7) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 115
  18/2011, ss. 1(2), 5(8) & sch. 1
S. 848A(7) deleted 8/2013, ss. 19(1)(i), (3), 108(8)
S. 848A(8) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 116
S. 848A(8) deleted 8/2013, ss. 19(1)(i), (3), 108(8)
S. 848A(9) substituted 8/2013, ss. 19(1)(j), (3), 108(8)
S. 848A(9A) inserted 6/2006, s. 20(1)(b)(ii), (2) 130(8)
S. 848A(9B) inserted 8/2013, ss. 19(1)(k), (3), 108(8)
S. 848A(10) amended 8/2013, ss. 19(1)(l), (3), 108(8)
S. 848A(11) amended 8/2013, ss. 19(1)(m), (3), 108(8)
S. 848AA inserted 37/2014, ss. 48, 101(8)
S. 848AA renumbered as s. 847B 52/2015, s. 88(2), 88(1)(b)
S. 848AB inserted 6/2006, ss. 42, 130(8)
S. 848ABA s. inserted 11/2007, ss. 33, 130(9)
S. 848AC applied with modifications S.I. No. 243 of 2006, regs. 1(2), 7(1)
S. 848AC application restricted S.I. No. 243 of 2006, regs. 1(2), 7(2)
S. 848AC inserted 6/2006, ss. 42, 130(8)
S. 848AD inserted 6/2006, ss. 42, 130(8)
S. 848AD(1) conditions prescribed for registration under S.I. No. 243 of 2006, regs. 1(2), 3(1)
S. 848AE inserted 6/2006, ss. 42, 130(8)
S. 848AE(1)(e) amended 11/2007, s. 128 & sch. 4, pars. 1(ab), 6(a)(iv)
S. 848AF inserted 6/2006, ss. 42, 130(8)
S. 848AG inserted 6/2006, ss. 42, 130(8)
S. 848B inserted 7/2001, ss. 33(1), 243(9)
S. 848B(1) amended 11/2007, s. 128 & sch. 4, pars. 1(ac), 6(a)(ii)
S. 848C inserted 7/2001, ss. 33(1), 243(9)
S. 848C(b)(i)(ii) amended 7/2001, ss. 33(2)(a)(b), 243(9)
S. 848C(h), par. substituted 5/2002, ss. 49(a), 141(8)
S. 848D inserted 7/2001, ss. 33(1), 243(9)
S. 848E inserted 7/2001, ss. 33(1), 243(9)
S. 848E(3A) inserted 5/2002, ss. 49(b), 141(8)
S. 848F inserted 7/2001, ss. 33(1), 243(9)
S. 848G inserted 7/2001, ss. 33(1), 243(9)
S. 848H inserted 7/2001, ss. 33(1), 243(9)
S. 848H(1)(a) substituted 5/2002, ss. 49(c)(i), 141(8)
S. 848H(4) inserted 5/2002, ss. 49(c)(ii), 141(8)
S. 848H(5) inserted 6/2006, s. 41(1), (2), 130(8)
S. 848I inserted 7/2001, ss. 33(1), 243(9)
S. 848J inserted 7/2001, ss. 33(1), 243(9)
S. 848K inserted 7/2001, ss. 33(1), 243(9)
S. 848L inserted 7/2001, ss. 33(1), 243(9)
S. 848M inserted 7/2001, ss. 33(1), 243(9)
S. 848M(1) substituted 5/2002, ss. 49(d)(i), 141(8)
S. 848M(4) amended 5/2002, ss. 49(d)(ii), 141(8)
S. 848M(6)(b) amended 5/2002, s. 129(1)(a), (7)
S. 848M(6)(c)(d) amended 5/2005, ss. 145(1)(7)(a), 150(9), sch. 5 pt. 1
S. 848N inserted 7/2001, ss. 33(1), 243(9)
S. 848O inserted 7/2001, ss. 33(1), 243(9)
S. 848P inserted 7/2001, ss. 33(1), 243(9)
S. 848Q inserted 7/2001, ss. 33(1), 243(9)
S. 848QA s. inserted 11/2007, ss. 32, 130(9)
S. 848R inserted 7/2001, ss. 33(1), 243(9)
S. 848S inserted 7/2001, ss. 33(1), 243(9)
S. 848T amended 7/2001, ss. 33(2)(a)(b), 243(9)
S. 848T inserted 7/2001, ss. 33(1), 243(9)
S. 848U inserted 7/2001, ss. 33(1), 243(9)
S. 848V inserted 6/2006, ss. 42, 130(8)
S. 848W inserted 6/2006, ss. 42, 130(8)
S. 848X inserted 6/2006, ss. 42, 130(8)
S. 848Y inserted 6/2006, ss. 42, 130(8)
S. 848Z inserted 6/2006, ss. 42, 130(8)
Part 37(ss. 849-875) applied 52/2012, ss. 1(2), 22
S. 849 references construed 23/2023, ss. 1(2), 6(2)(c)
S. 849 applied with modifications 2/2020, s. 28(18)
  2/2020, s 28B(10), (19) inserted by 8/2020, s. 2(2)
S. 850, saving for appointment of Appeal Commissioner. 33/2004, ss. 3, 7
S. 850 deleted 59/2015, s. 39(4)(a)
S. 851 references construed 23/2023, ss. 1(2), 6(2)(d)
S. 851(2) repealed with saver 25/2008, s. 97 & sch. 4, pars. 2, 5, 6, table, pt. 1
S. 851A references construed 23/2023, ss. 1(2), 6(2)(d)
S. 851A application restricted 44/2022, ss. 101(26)(a), 103
  2/2020, s. 28(17)
  2/2020, s 28B(10), (17) inserted by 8/2020, s. 2(2)
  5/2019, ss. 1(2), 8(1), 34(3)
S. 851A inserted 6/2011, ss. 77
S. 851A(n), (o) inserted 41/2017, s. 76(a)
S. 851A(1) amended 39/2023, ss. 95(2), 102(8)
  44/2022, ss. 96(3), 96(25)
  31/2021, s. 43(a)
  52/2015, s. 72
  52/2015, ss. 90(8), 17(2)(a)
  41/2013, s. 81(a)
  52/2012, ss. 1(2), 158 & schedule, item 1
  9/2012, s. 120(a)
S. 851A(2) amended 41/2013, s. 81(b)
S. 851A(3) amended 41/2013, s. 81(c)
  8/2013, s. 102(a)
S. 851A(4) amended 41/2013, s. 81(d)
S. 851A(7)(a) amended 9/2012, s. 120(b)
S. 851A(8)(f) substituted 21/2024, ss. 1(2), 40
S. 851A(8)(i), (j) amended 8/2013, ss. 90(8), 102(b)
S. 851A(8)(j) amended 52/2015, ss. 90(8), 19(3)(a)
S. 851A(8)(k) inserted 8/2013, s. 102(b)
S. 851A(8)(k) substituted 41/2013, s. 81(e)
S. 851A(8)(k) amended 41/2017, s. 65(2)(a)
  52/2015, ss. 90(8), 19(3)(b)
S. 851A(8)(l) inserted 52/2015, ss. 90(8), 19(3)(c)
S. 851A(8)(l) amended 41/2017, s. 65(2)(b)
S. 851A(8)(m) inserted 41/2017, s. 65(2)(c)
S. 851A(8)(m) substituted 30/2018, s. 56
S. 851A(8)(n) amended 39/2023, ss. 46(1)(b)(i)(I), 102(8)
S. 851A(8)(o) amended 39/2023, ss. 46(1)(b)(i)(II), 102(8)
S. 851A(8)(p) inserted 39/2023, ss. 46(1)(b)(i)(III), 46(2)
S. 851A(8A) inserted 37/2014, s. 90
S. 851A(8A)(c) deleted 52/2015, ss. 90(8), 17(2)(b)(i), (3)(a)
S. 851A(8A)(d) substituted 52/2015, ss. 90(8), 17(2)(b)(ii), (3)(a)
S. 851A(8A)(e)-(g) inserted 52/2015, ss. 90(8), 17(2)(b)(iii), (3)(a)
S. 851A(8B) inserted 30/2018, ss. 26(2), 26(3)
S. 851A(8C) inserted 39/2023, ss. 46(1)(b)(ii), 46(2)
S. 851A(9) amended 41/2013, s. 81(f)
S. 851A(9A) inserted 40/2018, s. 8
S. 851B inserted 41/2017, s. 76(b)
S. 852 references construed 23/2023, ss. 1(2), 6(2)(d)
S. 852(1) amended 9/2012, s. 131 & sch. 5, par. 2(a)
S. 853 deleted 9/2012, ss. 38(1)(c), (2)
S. 854 deleted 9/2012, s. 131 & sch. 5, par. 2(b)
S. 855 deleted 9/2012, s. 131 & sch. 5, par. 2(b)
S. 856 references construed 23/2023, ss. 1(2), 6(2)(d)
S. 856(1) amended 59/2015, s. 39(4)(b)(i)
S. 856(2) amended 7/2001, s. 240, sch. 5
S. 856(3) deleted 59/2015, s. 39(4)(b)(ii)
S. 857 deleted 45/2021, s. 68(a)
S. 857, saver from disclosure 30/2014, ss. 1(2), (3), 41, sch. 3
S. 857(1) amended 9/2012, s. 131 & sch. 5, par. 2(c)
S. 857(2) amended 9/2012, s. 131 & sch. 5, par. 2(d)
S. 857(3) amended 9/2012, s. 131 & sch. 5, par. 2(e)
  7/2001, s. 240, sch. 5
S. 857(4) deleted 9/2012, s. 131 & sch. 5, par. 2(f)
S. 858 references construed 23/2023, ss. 1(2), 6(2)(d)
S. 858 saver S.I. No. 312 of 2011, reg. 5(9)
  S.I. No. 422 of 2010, reg. 5(7)
S. 858(1)(a) amended 44/2022, ss. 96(4), 96(25)
  31/2021, s. 43(b)
  52/2012, ss. 1(2), 158 & schedule, item 2
  1/2003, s.119, sch. 3
S. 858(1)(a)(ivb) inserted 39/2023, ss. 95(3), 102(8)
S. 858(1)(a)(v) amended 31/2010, ss. 123, 125 & sch. 7(pt. 1)
S. 858(1)(b) substituted 30/2018, s. 57
S. 859 references construed 23/2023, ss. 1(2), 6(2)(d)
S. 859(1) amended 44/2022, ss. 96(5), 96(25)
  31/2021, s. 43(c)
  52/2012, ss. 1(2), 158 & schedule, item 3
  1/2003, s.119, sch. 3
S. 859(1)(db) inserted 39/2023, ss. 95(4), 102(8)
S. 859(1)(e) amended 31/2010, ss. 123, 125 & sch. 7(pt. 1)
S. 860 references construed 23/2023, ss. 1(2), 6(2)(d)
S. 860(1) amended 43/2024, s. 116, sch. 2, para. 1(a), s. 116, sch. 2, para. 4
S. 860(1) substituted 9/2012, s. 131 & sch. 5, par. 2(g)
S. 860(2) deleted 59/2015, s. 39(4)(c)
S. 861 references construed 23/2023, ss. 1(2), 6(2)(c)
  23/2023, ss. 1(2), 6(2)(d)
S. 861(2) amended 9/2012, s. 131 & sch. 5, par. 2(h)
S. 862 amended 9/2012, s. 131 & sch. 5, par. 2(i)
  11/2007, s. 128 & sch. 4, pars. 1(ad), 6(a)(ii)
S. 863 references construed 23/2023, ss. 1(2), 6(2)(c)
  23/2023, ss. 1(2), 6(2)(e)
S. 864 references construed 23/2023, ss. 1(2), 6(2)(c)
  23/2023, ss. 1(2), 6(2)(d)
S. 864(1)(a) substituted 6/2011, ss. 21(1)(a), 84(8)
S. 864(1)(c)(ii) amended 59/2015, s. 39(4)(d)(i)
S. 864(1A) inserted 59/2015, s. 39(4)(d)(ii)
S. 864(3) inserted 6/2011, ss. 21(1)(b), 84(8)
S. 864A inserted 5/2005, ss. 23, 150(8)
S. 864A(1)(c) amended 6/2011, ss. 21(1)(c), 84(8)
S. 864A(1)(c)(ii) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 117
S. 864A(1)(d) amended 30/2018, s. 58(1)(l)(i)
  18/2011, ss. 1(2), 5(8) & sch. 1
  6/2011, ss. 21(1)(d), 84(8)
S. 864A(8) amended 30/2018, s. 58(1)(l)(ii)
S. 865 references construed 23/2023, ss. 1(2), 6(2)(b)
  23/2023, ss. 1(2), 6(2)(c)
  23/2023, ss. 1(2), 6(2)(d)
S. 865 substituted 3/2003, s. 17(1)(a), (2)
S. 865(1) amended 39/2023, ss. 95(5), 102(8)
S. 865(1)(a) references construed 23/2023, ss. 1(2), 6(2)(a)
S. 865(1)(a) amended 44/2022, ss. 96(6)(a), (b), 96(25)
  45/2021, s. 80(1)(b)(i), (ii)
  9/2012, s. 128(1)(a), (b), (5)
  11/2007, ss. 35(2) & sch. 2, pars. 1(af), (2), ss. 35(3), 130(9)
  8/2004, s. 89, sch. 3, 1(aa)
S. 865(1)(b) cl.(I)(A) substituted 9/2012, s. 128(1)(c), (5)
S. 865(1)(b) cl.(I)(B) substituted 9/2012, s. 128(1)(c), (5)
S. 865(1)(b)(i), par. substituted 5/2005, s. 24(1)(c)(i)(2)(a)
S. 865(1)(b)(i)(I), (II) substituted 8/2013, s. 105(a), (b) & sch. 2 pars. 1(h), 5(b)
S. 865(2A) inserted 41/2013, s. 75(1)(a)
S. 865(2B) inserted 41/2013, s. 75(1)(a)
S. 865(3) substituted 41/2013, s. 74(1)(b)
S. 865(3A) inserted 5/2005, s. 24(1)(c)(ii), (2)
S. 865(3A)(a) amended 41/2013, ss. 75(1)(c), (2), (3)
S. 865(4) applied with modifications 30/2018, ss. 16(5)(b), 65(8)
S. 865(7) amended 59/2015, s. 39(4)(e)
S. 865(8) inserted 6/2006, s. 127 & sch. 2 par. 1(s), 9(a)(ii)
S. 865(9) inserted 41/2013, s. 75(1)(d)
S. 865(10) inserted 41/2017, ss. 84(1), 84(2)
S. 865A references construed 23/2023, ss. 1(2), 6(2)(d)
S. 865A inserted 3/2003, s. 17(1)(a), (2)
S. 865A(1) amended 9/2012, s. 138 & sch. 6, pars. 1(k)(i), 4(a)(i)
S. 865A(2) amended 9/2012, s. 138 & sch. 6, pars. 1(k)(i), 4(a)(i)
  11/2007, s. 121(1)
S. 865B references construed 23/2023, ss. 1(2), 6(2)(c)
  23/2023, ss. 1(2), 6(2)(d)
S. 865B inserted 9/2012, s. 128(1)(d), (5)
S. 865B(e) references construed 23/2023, ss. 1(2), 6(2)(f)
S. 865B(1) amended 39/2023, ss. 95(6)(c), 102(8)
  44/2022, ss. 96(7)(a), (b), 96(25)
  31/2021, s. 43(d)
  52/2012, ss. 1(2), 158 & schedule, item 4
S. 865B(1)(ca) inserted 39/2023, ss. 95(6)(a), 102(8)
S. 865B(1)(f) amended 39/2023, ss. 95(6)(b)(i), 102(8)
S. 865B(1)(g) amended 39/2023, ss. 95(6)(b)(ii), 102(8)
S. 865B(1)(h) inserted 39/2023, ss. 95(6)(b)(iii), 102(8)
S. 866 amended 9/2012, s. 131 & sch. 5, par. 2(j)
S. 866A inserted 5/2005, s. 25
S. 867 amended 45/2021, s. 68(b)
  9/2012, s. 131 & sch. 5, par. 2(k)
S. 868 references construed 23/2023, ss. 1(2), 6(2)(d)
S. 868(1) amended 9/2012, s. 131 & sch. 5, par. 2(l)
S. 868(2) amended 9/2012, s. 131 & sch. 5, par. 2(l)
S. 869 references construed 23/2023, ss. 1(2), 6(2)(d)
S. 869(1)(d) amended 41/2017, ss. 82(2) and schedule 2 para. 1(au), 82(3)(a)
S. 869(3) substituted 2/1999, ss. 22, 217(9)
S. 869(4) deleted 59/2015, s. 39(4)(f)
S. 870 references construed 23/2023, ss. 1(2), 6(2)(g)
S. 870(3) amended 41/2017, s. 75, schedule 3(i)
S. 871 amended 9/2012, s. 131 & sch. 5, par. 2(m)
S. 872 references construed 23/2023, ss. 1(2), 6(2)(c)
S. 872 non-application of 7/2001, ss. 24(4), 243(9)
S. 873 references construed 23/2023, ss. 1(2), 6(2)(d)
S. 874 references construed 23/2023, ss. 1(2), 6(2)(c)
  23/2023, ss. 1(2), 6(2)(d)
S. 874(1) amended 9/2012, s. 131 & sch. 5, par. 2(n)
S. 874A references construed 23/2023, ss. 1(2), 6(2)(d)
S. 874A inserted 9/2012, s. 131 & sch. 5, par. 2(o)
S. 874A(1) amended 44/2022, ss. 96(8), 96(25)
  31/2021, s. 43(e)
  52/2012, ss. 1(2), 158 & schedule, item 5
S. 874A(1)(ba) inserted 39/2023, ss. 95(7), 102(8)
S. 875 repealed with conditions 2/1999, s. 197, sch. 6, col. 3
S. 877(5)(b) amended 7/2001, s. 240, sch. 5
S. 878(1) amended 45/2019, ss. 74(a), schedule, para. 1(f)(i), 74(b), schedule, para. 6
S. 878(2)(b) substituted 45/2019, ss. 74(a), schedule, para. 1(f)(ii), 74(b), schedule, para. 6
S. 879(2)(c) amended 8/2013, s. 95(a)
S. 879(3) substituted 7/2001, ss. 77, 243(9), sch. 2, par. 47
S. 880(2)(c) amended 8/2013, s. 95(b)
S. 880(3A) inserted 7/2001, ss. 77, 243(9), sch. 2, par. 48
S. 881 amended 18/2011, ss. 1(2), 5(8), (9)(a) & sch. 1
S. 881(3) amended 18/2011, ss. 1(2), 5(8), (9)(a) & sch. 1
S. 882 substituted 2/1999, s. 83(1)(2)
S. 882(2)(c) specified for the purposes of Cpt. 6 of pt. 38 S.I. No. 386 of 2016, art. 2 to be read together with art. 3
Ss. 882(2)(ii)(II)-882(2)(ii)(III) deleted 37/2014, s. 43(1)(b), (2)
S. 882(3) substituted 3/2000, ss. 78, 166(9)
S. 882(3) amended 41/2017, ss. 82(2) and schedule 2 para. 1(av), 82(3)(a)
S. 884(2)(aa) inserted 2/1999, ss. 210, 217(8)
S. 884(2)(aa) substituted 9/2012, s. 133(a)
S. 884(2)(b) repealed in part 3/2000, s. 69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 884(2)(c) deleted 3/2003, s. 41(1)(o), (2)
S. 884(2A) inserted 9/2012, s. 133(b)
S. 884(2A) substituted 37/2014, s. 89(a)(i)
S. 884(2B) inserted 8/2013, s. 95(c)
S. 884(2B) deleted 37/2014, s. 89(a)(ii)
S. 884(4) repealed in part 3/2000, s. 69(2), (3)(a), (b), Sch. 2, Pt. 2, col. 1, 2
S. 885(1)(a) substituted 7/2001, s. 2, sch. 1, par. 1(q)
S. 885(1)(b) amended 31/2010, ss. 123, 125 & sch. 7(pt. 1)
S. 885(2) amended 7/2001, s. 240, sch. 5
S. 886(2)(aa) inserted 45/2021, ss. 25, 87(8)
S. 886(4)(a) amended 9/2012, s. 118(a)
S. 886(4)(a)(ii) amended 37/2014, s. 91(a)
  9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 118
S. 886(4)(a)(iii) inserted 37/2014, s. 91(b)
S. 886(4)(aa) inserted 52/2015, s. 73
S. 886(4)(b) substituted 9/2012, s. 118(b)
S. 886(4)(b) deleted 8/2013, s. 98
S. 886(4A) inserted 9/2012, s. 118(c)
S. 886(4A) amended 37/2014, s. 91(c)
S. 886(4B) inserted 37/2014, s. 91(d)
S. 886(5) amended 37/2014, s. 91(e)
  9/2012, s. 118(d)
  25/2008, s. 98(1) & sch. 5, par. 2(i)
  7/2001, s.240, sch. 5
S. 886A inserted 5/2005, ss. 25, 150(8)
S. 886A(3) amended 9/2012, s. 138 & sch. 6 pars. 1(l), 4(a)(iii)
S. 886A(5) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 119
S. 887 substituted 7/2001, s.232(1)(a)(2)
S. 887 amended 7/2001, s.232(3)(a)(i)(b)
S. 887(1) amended 1/2003, s.119, sch. 3
S. 887(1)(c) amended 31/2010, ss. 123, 125 & sch. 7(pt. 1)
S. 887(2) amended 41/2013, s. 76
  31/2010, ss. 123, 125 & sch. 7(pt. 1)
S. 887(5)(b) amended 25/2008, s. 98(1) & sch. 5, par. 2(j)
S. 888(1) substituted 3/2008, s.136(a)
S. 888(1) amended 52/2015, ss. 76(2), 76(1)(a)
S. 888(2) amended 3/2008, s.136(b)
S. 888(2)(d)(ia) inserted 52/2015, ss. 76(2), 76(1)(b)(i)
S. 888(2)(d)(iia) inserted 52/2015, ss. 76(2), 76(1)(b)(ii)
S. 888(2)(e) amended 1/2014, ss. 1(22), 5(6), sch. 2 pt. 5
  5/2005, ss. 147, 150(9), sch. 6
S. 888(2)(e)(ia) inserted 52/2015, ss. 76(2), 76(1)(c)
S. 888(2)(e)(iia) inserted 11/2007, 123(a)(i)
S. 888(3) inserted 11/2007, s. 123(a)(ii)
S. 888(3)(d) substituted 52/2015, ss. 76(2), 76(1)(d)
S. 888(3)(e) inserted 52/2015, ss. 76(2), 76(1)(d)
S. 889 applied S.I. No. 223 of 2011, regs. 1(2), 6(1) & 7(1)
S. 889(2) specified for the purposes of Chapter 6 of Part 38 S.I. No. 188 of 2011, art. 2 to be read together with art. 3
S. 889(3) specified for the purposes of Chapter 6 of Part 38 S.I. No. 188 of 2011, art. 2 to be read together with art. 3
S. 889(7)(b) amended 7/2001, s. 240, sch. 5
S. 889(8) amended 25/2008, s. 98(1) & sch. 5, par. 2(k)(i)
  7/2001, s. 240, sch. 5
S. 889(9) amended 25/2008, s. 98(1) & sch. 5, par. 2(k)(ii)
S. 890(1) amended 18/2011, ss. 1(2), 5(8), (9)(a) & sch. 1
S. 890(3) amended 7/2001, s. 240, sch. 5
S. 891 transitional provisions S.I. No. 136 of 2008, reg. 9
S. 891(1A) inserted 3/1998, s. 131(1)(b), (2)(b)
S. 891(1A)(b) substituted 11/2007, ss. 34(1)(g), (2), 130(9)
S. 891(2)(a) amended 7/2001, s. 240, sch. 5
S. 891A subsituted 2/1999, ss. 40, 217(9)
S. 891A(1) amended 9/2012, s. 131 & sch. 5 par. 1(h)
S. 891B persons specified S.I. No. 641 of 2011, reg. 3 & sch. 1
  S.I. No. 136 of 2008, reg. 3(a) & sch.
S. 891B inserted 6/2006, s. 125
S. 891B(1) amended 52/2015, ss. 86(2), 86(1)(a),(b), schedule, ref. nos. 16, 17
  37/2014, s. 92
  9/2012, s. 121(1)(a)-(c)
  25/2008, s. 92(a)
S. 891B(1)(aa) amended 39/2023, ss. 89(a)(i), 102(8)
S. 891B(1)(b) amended 39/2023, ss. 89(a)(ii), 102(8)
S. 891B(1)(b) substituted 26/2020, ss. 60(g), 76(9)
S. 891B(1)(c) deleted 39/2023, ss. 89(a)(iii), 102(8)
S. 891B(7)(b) amended 9/2012, s. 138 & sch. 6, par. 1(m), 4(a)(iii)
S. 891B(7)(b)(ii) amended 9/2012, s. 121(1)(d)
S. 891B(10) inserted 3/2008, s. 133
S. 891C inserted 9/2012, s. 121(1)(e)
S. 891C(1)(a) amended 8/2013, ss. 42(1)(f), (2), 108(8)
S. 891C(5) powers of authorised officer extended S.I. No. 245 of 2013, reg. 6
S. 891D inserted 9/2012, s. 122
s. 891DA inserted 26/2020, ss. 61, 76(9)
S. 891E inserted 8/2013, ss. 32, 108(8)
S. 891E(8)(a) amended 39/2023, ss. 86(a)(i)(I), 102(8)
S. 891E(8)(b) amended 39/2023, ss. 86(a)(i)(II), 102(8)
S. 891E(8A) inserted 39/2023, ss. 86(a)(ii), 102(8)
S. 891E(10)(b) amended 41/2013, ss. 27, 87(7)
S. 891F inserted 37/2014, ss. 28, 101(8)
S. 891F(7)(a) amended 39/2023, ss. 86(b)(i)(I), 102(8)
S. 891F(7)(b) amended 39/2023, ss. 86(b)(i)(II), 102(8)
S. 891F(7A) inserted 39/2023, ss. 86(b)(ii), 102(8)
S. 891G(2) amended S.I. No. 240 of 2020, reg. 4
S. 891G inserted 52/2015, s. 74(a)
S. 891G particulars prescribed S.I. No. 609 of 2015, regs. 1(2), 3-9
S. 891G(7)(a) amended 39/2023, ss. 86(c)(i)(I), 102(8)
S. 891G(7)(b) amended 39/2023, ss. 86(c)(i)(II), 102(8)
S. 891G(7A) inserted 39/2023, ss. 86(c)(ii), 102(8)
S. 891GA inserted 18/2016, ss. 25(1), 25(2)
S. 891GA(2) amended 44/2022, ss. 83(2)(a), 83(3)
S. 891H inserted 52/2015, ss. 90(8), 33
S. 891H(1) substituted 18/2016, ss. 24(1)(a), (2), 59(8)
S. 891H(4)(b)(i) amended 18/2016, ss. 24(1)(b), (2), 59(8)
S. 891H(6) substituted 18/2016, ss. 24(1)(c), (2), 59(8)
S. 891H(7), (8) references construed S.I. No. 629 of 2015, regs. 2, 9
S. 891H(7)(a) amended 18/2016, ss. 24(1)(d)(i), (2), 59(8)
S. 891H(7)(b) amended 18/2016, ss. 24(1)(d)(ii), (2), 59(8)
S. 891H(8)(a) amended 18/2016, ss. 24(1)(e)(i), (2), 59(8)
S. 891H(8)(b)(ii) amended 18/2016, ss. 24(1)(e)(ii), (2), 59(8)
S. 891H(8)(c)(ii) amended 18/2016, ss. 24(1)(e)(iii), (2), 59(8)
S. 891H(10) amended 18/2016, ss. 24(1)(f), (2), 59(8)
S. 891I inserted 44/2022, ss. 81(1), 106(8)
  45/2021, ss. 82(1), 82(2)
S. 891I(2) amended 39/2023, ss. 87(b)(i), 102(8)
S. 891I(3)(ca)-(cc) inserted 39/2023, ss. 87(b)(ii)(I), 102(8)
S. 891I(3)(g) substituted 39/2023, ss. 87(b)(ii)(II), 102(8)
S. 891I(5) amended 39/2023, ss. 87(b)(iii), 102(8)
S. 891I(5A) inserted 39/2023, ss. 87(b)(iv), 102(8)
S. 891I(7)(b) substituted 39/2023, ss. 87(b)(v)(I), 102(8)
S. 891I(7)(ba) inserted 39/2023, ss. 87(b)(v)(II), 102(8)
S. 891I(10)(d)(ii) substituted 39/2023, ss. 87(b)(vi)(I), 102(8)
S. 891I(10)(d)(iii) amended 39/2023, ss. 87(b)(vi)(II), 102(8)
S. 891I(10)(d)(iv) amended 39/2023, ss. 87(b)(vi)(III), 102(8)
S. 891I(10)(d)(v), (vi) deleted 39/2023, ss. 87(b)(vi)(IV), 102(8)
S. 891I(16)(b)(ii) amended 39/2023, ss. 87(b)(vii), 102(8)
S. 891J inserted 44/2022, ss. 82(1), 82(2)
S. 891J(3)(a) amended 43/2024, s. 103(a)(i)
S. 891J(3)(e)-(g) inserted 43/2024, s. 103(a)(ii)
S. 891J(7)(b) substituted 43/2024, s. 103(b)(i)
S. 891J(7)(ba) inserted 43/2024, s. 103(b)(ii)
S. 891J(10)(d)(ii) substituted 43/2024, s. 103(c)(i)
S. 891J(10)(d)(iii) amended 43/2024, s. 103(c)(ii)
S. 891J(10)(d)(iv) amended 43/2024, s. 103(c)(iii)
S. 891J(10)(d)(v), (vi) deleted 43/2024, s. 103(c)(iv)
S. 891J(16)(b)(ii) amended 43/2024, s. 103(d)
S. 891K inserted 44/2022, ss. 83(2)(b), 83(3)
S. 891L inserted 39/2023, ss. 88, 102(8)
S. 891L(23A) inserted 43/2024, s. 104
S. 893 deleted 7/2001, s. 232(1)(b)(2)
S. 894 applied S.I. No. 223 of 2011, regs. 1(2), 6(1) & 7(1)
S. 894(1) amended 41/2013, s. 84 & schedule, pars. 1(j), 5(a)
  7/2001, ss. 77, 78(2)(d), 243(9), sch. 2, pars. 49, 61
  3/2003, s.34(1)(b)(2)
  9/2012, s. 131 & sch. 5, par. 1(l) & table, item no. 7
S. 894(2)(d) deleted 7/2001, s.232(1)(c)(2)
S. 894A inserted 11/2007, ss. 9(1)(e), (2)(a), 130(9)
S. 895(1) amended 39/2023, ss. 81(4), 83(a)
  7/2001, ss. 77, 78(2)(e)(f), 243(9), sch. 2, pars. 50, 61
  3/2003, s.34(1)(c)(2)
  9/2012, s. 131 & sch. 5, par. 1(l) & table, item no. 8
S. 895(4)(a) amended 25/2008, s. 98(1) & sch. 5, par. 2(l)(i)
  7/2001, s.240, sch. 5
S. 895(4)(b) amended 7/2001, s.240, sch. 5
S. 895(4)(b) substituted 25/2008, s. 98(1) & sch. 5, par. 2(l)(ii)
S. 895(5) deleted 25/2008, s. 98(1) & sch. 5, par. 2(l)(iii)
S. 895(6) amended 9/2012, s. 129 & sch. 4 pt. 2 par.(g), items no. 120, 121
S. 895(7) inserted 39/2023, ss. 81(4), 83(b)
S. 896 amended 7/2001, s. 232(3)(a)(ii)(b)
S. 896 substituted 7/2001, s. 232(1)(d)(2)
S. 896(1) amended 9/2012, s. 131, schedule 5, para. 1(l), table, item no. 9
S. 896(3) amended 25/2008, s. 98(1), schedule 5, para. 2(m)(i)
S. 896(4) substituted 25/2008, s. 98(1) & sch. 5, par. 2(m)(ii)
S. 896(5) amended 9/2012, s. 129 & sch. 4 pt. 2 par.(g), items no. 122, 123
S. 896A inserted 25/2008, s. 93
S. 896B inserted 5/2010, s. 152
S. 896B(1) amended 9/2012, s. 138 & sch. 6, pars. 1(n)(i), 4(a)(i)
S. 896B(2) amended 9/2012, s. 138 & sch. 6, pars. 1(n)(ii), 4(a)(i)
S. 896C inserted 40/2013, ss. 1(2), 96
S. 897(2)(e) amended 7/2001, ss. 77, sch. 2, pars. 51, 61
S. 897(2)(e) amended 7/2001, s.240, sch. 5
S. 897(6)(c) substituted 59/2015, s. 39(5)(a)(i)
S. 897(7) deleted 59/2015, s. 39(5)(a)(ii)
S. 897A inserted 8/2004, s. 86(1)(5)
S. 897A(1) amended 44/2022, ss. 21(25)(a)(i), (ii), (iii), 22(3), 106(8)
  30/2018, s. 58(1)(m)(i)
S. 897A(2) substituted 30/2018, s. 58(1)(m)(ii)
S. 897A(2)(e) amended 44/2022, ss. 21(25)(b)(i), 106(8)
S. 897A(2)(f) amended 44/2022, ss. 21(25)(b)(ii), 106(8)
S. 897A(2)(g), (h) inserted 44/2022, ss. 21(25)(b)(iii), 106(8)
S. 897A(3) substituted 30/2018, s. 58(1)(m)(iii)
S. 897B inserted 5/2010, ss. 18(1)(a), (2)(a), 165(8)
S. 897B(aa) inserted 26/2020, ss. 8(1)(b), 76(8)
S. 897B(2)(a) substituted 26/2020, ss. 8(1)(a), 76(8)
S. 897C inserted 44/2022, ss. 9(1), 9(3)
S. 898 applied with necessary modifications 19/2000, s. 16(10)(11)
S. 898 references construed 1/2014, ss. 1(22), 34
S. 898(1) substituted 1/2014, ss. 1(22), 5(6), sch. 2 pt. 5
S. 898(3) amended 7/2001, s. 240, sch. 5
S. 898A inserted 5/2002, s. 134
S. 898A amended 11/2007, s. 123(b)
Pt. 38, ch. 3A(ss. 898B - 898O) amended 8/2004, s. 89, sch. 4
S. 898B inserted S.I. No. 717 of 2003, reg. 2
S. 898B(1) amended 41/2017, ss. 82(2) and schedule 2 para. 1(aw), 82(3)(a)
  11/2007, s. 128 & sch. 4, pars. 1(ae), 6(a)(ii)
  5/2005, ss. 144(1)(a), (3), 150(9)
S. 898C inserted S.I. No. 717 of 2003, reg. 2
S. 898C(3)(b) date appointed for returns under S.I. No. 874 of 2004, art. 3. See also art. 2 & schedule
S. 898D inserted S.I. No. 717 of 2003, reg. 2
S. 898E inserted S.I. No. 717 of 2003, reg. 2
S. 898E(1)(g)(iii) substituted S.I. No. 317 of 2005, reg. 3(a)
S. 898E(1)(h)(iii) substituted S.I. No. 317 of 2005, reg. 3(b)
S. 898E(5) substituted S.I. No. 317 of 2005, reg. 3(c)
S. 898E(7)(b)(i) substituted S.I. No. 317 of 2005, reg. 3(d)
S. 898F inserted S.I. No. 717 of 2003, reg. 2
S. 898F(3) amended 6/2010, ss. 1(2), 121(2)(a)
S. 898F(4) amended 6/2010, ss. 1(2), 121(2)(b)
S. 898F(5) substituted 6/2006, s. 124(1)(a), (2)
S. 898F(5)(a) amended 6/2010, ss. 1(2), 121(2)(c)
S. 898F(5)(c) amended 5/2005, ss. 144(1)(b), (3), 150(9)
S. 898F(6)(aa) inserted 6/2010, ss. 1(2), 121(2)(d)
S. 898F(6)(b) amended 6/2010, ss. 1(2), 121(2)(e)
S. 898F(6)(c) amended 5/2005, ss. 144(1)(b), (3), 150(9)
S. 898F(7) amended 6/2010, ss. 1(2), 121(2)(f)
S. 898F(8) inserted 6/2010, ss. 1(2), 121(2)(g)
S. 898G inserted S.I. No. 717 of 2003, reg. 2
S. 898G(2) amended 6/2010, ss. 1(2), 121(3)(a)
S. 898G(3)(a)(iii) amended 5/2005, ss. 144(1)(c), (3), 150(9)
S. 898G(4)(b) amended 6/2010, ss. 1(2), 121(3)(b)
S. 898G(5)(b)(iii) amended 6/2010, ss. 1(2), 121(3)(c)
S. 898G(6) substituted 6/2006, s. 124(1)(b), (2)
S. 898G(6)(a) amended 6/2010, ss. 1(2), 121(3)(d)
S. 898G(8)(aa) inserted 6/2010, ss. 1(2), 121(3)(e)
S. 898G(8)(b) amended 6/2010, ss. 1(2), 121(3)(f)
S. 898G(9) amended 6/2010, ss. 1(2), 121(3)(g)
S. 898G(10) inserted 6/2010, ss. 1(2), 121(3)(h)
S. 898H date appointed for returns under S.I. No. 874 of 2004, art. 3. See also art. 2 & schedule
S. 898H amended 5/2005, ss. 144(1)(d), (3), 150(9)
S. 898H inserted S.I. No. 717 of 2003, reg. 2
S. 898I inserted S.I. No. 717 of 2003, reg. 2
S. 898I date appointed for returns under S.I. No. 874 of 2004, art. 3. See also art. 2 & schedule
S. 898I(c) amended 5/2005, ss. 144(1)(e), (3), 150(9)
S. 898J inserted S.I. No. 717 of 2003, reg. 2
S. 898K inserted S.I. No. 717 of 2003, reg. 2
S. 898K(3) substituted 9/2012, s. 123(a)
S. 898K(4) deleted 9/2012, s. 123(b)
S. 898L inserted S.I. No. 717 of 2003, reg. 2
S. 898M inserted S.I. No. 717 of 2003, reg. 2
S. 898M(1)-(3) substituted 5/2005, ss. 144(1)(f), (3), 150(9)
S. 898N inserted S.I. No. 717 of 2003, reg. 2
S. 898N(2) amended 11/2007, s. 128 & sch. 4, pars. 1(af)(i), 6(a)(iii)
S. 898N(3) amended 25/2008, s. 98(1) & sch. 5, par. 2(n)(i)
S. 898N(4) amended 11/2007, s. 128 & sch. 4, pars. 1(af)(ii), 6(a)(iii)
S. 898N(9) amended 25/2008, s. 98(1) & sch. 5, par. 2(n)(ii)
S. 898O inserted S.I. No. 717 of 2003, reg. 2
S. 898O(1) substituted 5/2005, ss. 144(1)(g), (3), 150(9)
S. 898O(2) deleted 9/2012, s. 138 & sch. 6, pars. 1(o), 4(a)(iii)
S. 898P substituted 5/2005, ss. 144(1)(h), (3), 150(9)
S. 898Q(5) inserted 6/2006, s. 124(1)(c), (2)
S. 898Q(5)(a) amended 25/2008, s. 98(1) & sch. 5, par. 2(o)(i)
S. 898Q(5)(b) amended 25/2008, s. 98(1) & sch. 5, par. 2(o)(ii)
S. 898Q(5)(c) deleted 25/2008, s. 98(1) & sch. 5, par. 2(o)(iii)
S. 898R amended 5/2005, ss. 144(1)(i)(3), 150(9)
S. 898R(1) amended 5/2005, ss. 144(1)(i)(i), (3), 150(9)
S. 898R(2) substituted 5/2005, ss. 144(1)(i)(ii), (3), 150(9)
S. 898R(3) amended 5/2005, ss. 144(1)(i)(iii), (3), 150(9)
S. 898S inserted 52/2015, s. 74(b)
Pt. 38, ch. 4(ss. 899 - 912) power extended S.I. No. 549 of 2012, regs. 2, 12(2)
  S.I. No. 367 of 2005, reg. 9(2)
Pt. 38, ch. 4(ss. 899-912) application of powers extended S.I. No. 549 of 2012, regs. 2, 12(2)
S. 899(1) amended 3/2003, s.158(a)
S. 899(3) deleted 3/2003, s.158(b)
S. 900 applied with modifications S.I. No. 549 of 2012, regs. 2, 14(2)
S. 900 substituted 2/1999, ss. 207(a), 217(8)
S. 900(4) substituted 25/2008, s. 92(b)
S. 900(7) amended 25/2008, s. 98(1) & sch. 5, par. 2(p)
  7/2001, s.240, sch. 5
S. 901 applied with modifications S.I. No. 549 of 2012, regs. 2, 14(2)
S. 901 subsituted 2/1999, ss. 207(b), 217(8)
S. 901(3) substituted 25/2008, s. 92(c)
S. 901(4) inserted 5/2002, s. 132(a)
S. 901(5) inserted 5/2002, s. 132(a)
S. 902 substituted 2/1999, ss. 207(c), 217(8)
S. 902(1) amended 52/2015, ss. 75(a)(i)(I), 75(a)(i)(II)
S. 902(5) amended 52/2015, s. 75(a)(ii)
S. 902(5) deleted 41/2017, s. 78(1)(a)
S. 902(6) amended 41/2017, s. 78(1)(b)
  52/2015, s. 75(a)(iii)
S. 902(7)-(10) applied 52/2012, ss. 1(2), 46(3)
S. 902(9) substituted 25/2008, s. 92(d)
S. 902(11) amended 25/2008, s. 98(1) & sch. 5, par. 2(q)
  7/2001, s.240, sch. 5
S. 902A inserted 2/1999, ss. 207(d), 217(8)
S. 902A applied with modifications S.I. No. 549 of 2012, regs. 2, 14(2), (3)
S. 902A(2A) inserted 52/2015, s. 75(b)(i)
s. 902A(3) amended 52/2015, s. 75(b)(ii)(I)
S. 902A(3)(b) amended 52/2015, s. 75(b)(ii)(II)
S. 902A(3)(ba) inserted 52/2015, s. 75(b)(ii)(III)
S. 902A(3)(ba) amended 41/2017, s. 78(2)
S. 902A(6) substituted 25/2008, s. 92(e)
S. 902A(6A) inserted 5/2002, s.132(b)
S. 902B substituted 5/2005, ss. 140, 150(9)
S. 902B(1) amended 6/2006, ss. 59(1)(d), (2)(b), 130(8)
S. 902B(1)(b) substituted 26/2020, ss. 60(h), 76(9)
S. 903 applied 52/2012, ss. 1(2), 81(2)(b), 99(2)(b), 116(2)(b), 144
S. 903(1) amended 30/2018, s. 58(1)(n)
  7/2001, ss. 2, 232(1)(e)(2), sch. 1, par. 1(r)
  5/2002, s.138, sch. 6, pars. 3(n), 6(c)(i)
S. 903(2A) inserted 5/2005, ss. 138, 150(9)
S. 903(5) amended 25/2008, s. 98(1) & sch. 5, par. 2(r)
  7/2001, s.240, sch. 5
S. 904(1) amended 6/2011, ss. 20(1)(l), (4), 84(8)
S. 904(2A) inserted 5/2005, ss. 139, 150(9)
S. 904(5) amended 7/2001, s.240, sch. 5
S. 904(5) amended 25/2008, s. 98(1) & sch. 5, par. 2(s)
S. 904A inserted 2/1999, ss. 207(e), 217(8)
S. 904A definition substituted, definitions inserted 3/2000, ss. 68(a)(i), 166(9)
S. 904A(1) amended 41/2017, ss. 82(2) and schedule 2 para. 1(ax), 82(3)(a)
S. 904A(3)(b)(ii) substituted 3/2003, ss. 49(4)(a), 171(9)
S. 904A(3)(b)(ii)(I) amended 11/2007, ss. 34(1)(h), (2), 130(9)
S. 904A(6) substituted 3/2000, ss. 68(a)(ii), 166(9)
S. 904A(7) substituted 3/2000, ss. 68(a)(ii), 166(9)
S. 904A(8) amended 7/2001, s. 240, sch. 5
S. 904A(9) amended 7/2001, s. 240, sch. 5
S. 904B inserted 3/2000, ss. 68(b), 166(9)
S. 904C inserted 3/2000, ss. 68(b), 166(9)
S. 904C(1) definition of "return" susbstituted 5/2002, s. 40(3)
S. 904C(7) amended 7/2001, s. 240, sch. 5
S. 904C(8) amended 7/2001, s. 240, sch. 5
S. 904D inserted 3/2000, ss. 68(b), 166(9)
S. 904D(7) amended 7/2001, s. 240, sch. 5
S. 904D(8) amended 7/2001, s. 240, sch. 5
S. 904E inserted 7/2001, ss. 22(1)(3)(4), 243(9)
S. 904E amended 7/2001, ss. 22(2), 243(9)
S. 904E(1) definition"authorised insurer" substituted 24/2009, s. 23(a)
S. 904E(2) amended 24/2009, s. 23(b)
S. 904F inserted 7/2001, ss. 22(1)(3)(4), 243(9)
S. 904G inserted 7/2001, ss. 22(1)(3)(4), 243(9)
S. 904G amended 7/2001, ss. 22(5)(a)(b), 243(9)
S. 904H inserted 7/2001, ss. 22(1)(3)(4), 243(9)
S. 904H amended 7/2001, ss. 22(5)(a)(b), 243(9)
S. 904I inserted 5/2002, ss. 132(c), 141(8)
S. 904J inserted 3/2003, s.159
S. 904K inserted 6/2011, ss. 74(c)
S. 905 applied with modifications S.I. No. 549 of 2012, regs. 2, 14(2), (3)
S. 905(1) definition "records" substituted 5/2002, s.132(d)
S. 905(2)(c) substituted 25/2008, s. 92(f)
S. 905(2)(c)(iii) inserted 31/1999, ss. 162, 163, sch. 4
S. 905(2)(d) deleted 2/1999, ss. 207(f)(i), 217(8)
S. 905(2)(e) substituted 11/2007, s. 124(a)(i)
S. 905(2)(f) deleted 11/2007, s. 124(a)(ii)
S. 905(2A) inserted 2/1999, ss. 207(f)(ii), 217(8)
S. 905(2A)(c) amended 11/2007, s. 124(b)
S. 905(3) amended 25/2008, s. 98(1) & sch. 5, par. 2(t)
  7/2001, s.240, sch. 5
S. 906A inserted 2/1999, ss. 207(g), 217(8)
S. 906A applied with modifications S.I. No. 549 of 2012, regs. 2, 14(2)
S. 906A(1) amended 52/2015, s. 75(c)(i)(I), (II)
  52/2015, ss. 86(2), 86(1)(a),(b), schedule, ref. nos. 18, 19
  18/2011, ss. 1(2), 5(8), (9)(a) & sch. 1
  5/2010, ss. 153(a)(i) &(ii)
  25/2008, s. 92(g)
  3/2000, ss. 68(c), 166(9)
S. 906A(1)(a) amended 39/2023, ss. 89(b)(i), 102(8)
S. 906A(1)(b) amended 39/2023, ss. 89(b)(ii), 102(8)
S. 906A(1)(c) deleted 39/2023, ss. 89(b)(iii), 102(8)
S. 906A(7) amended 52/2015, s. 75(c)(ii)
S. 906A(7) deleted 41/2017, s. 78(3)(a)
S. 906A(8) amended 41/2017, s. 78(3)(b)
  52/2015, s. 75(c)(iii)
S. 906A(10) amended 7/2001, s.240, sch. 5
S. 907 substituted 2/1999, ss. 207(h), 217(8)
S. 907 applied with  modifications S.I. No. 549 of 2012, regs. 2, 14(2), (3)
Ss. 907(7A), 907(7B) substituted 5/2002, s.132(e)
S. 907(9) amended 7/2001, s.240, sch. 5
S. 907A inserted 5/2010, s. 153(b)
S. 908 applied with modifications S.I. No. 549 of 2012, regs. 2, 14(2), (3)
S. 908 substituted 2/1999, ss. 207(i), 217(8)
S. 908(2A) inserted 52/2015, s. 75(d)(i)
S. 908(3) amended 52/2015, s. 75(d)(ii)(I)
S. 908(3)(b) amended 52/2015, s. 75(d)(ii)(II)
S. 908(3)(ba) inserted 52/2015, s. 75(d)(ii)(III)
S. 908(3)(ba) amended 41/2017, s. 78(4)
S. 908(6A) inserted 5/2002, s. 132(f)
S. 908(6B) inserted 5/2002, s. 132(f)
S. 908A inserted 2/1999, ss. 207(j), 217(8)
S. 908A(1) amended 52/2015, ss. 86(2), 86(1)(a),(b), schedule, ref. nos. 20, 21
  25/2008, s. 92(h)
  3/2000, ss. 68(c), 166(9)
S. 908A(1) defs. amended 5/2002, s.132(g)(i)(I)(II)
S. 908A(1)(a) amended 39/2023, ss. 89(c)(i), 102(8)
S. 908A(1)(b) amended 39/2023, ss. 89(c)(ii), 102(8)
S. 908A(1)(c) deleted 39/2023, ss. 89(c)(iii), 102(8)
S. 908A(2) substituted 3/2000, ss. 68(d), 166(9)
  5/2002, s.132(g)(ii)
  8/2004, ss. 88, 94(9)(e)
S. 908B inserted 8/2004, ss. 87, 94(9)(e)
S. 908B(1) amended 52/2015, ss. 86(2), 86(1)(a),(b), schedule, ref. nos. 22, 23
  25/2008, s. 92(i)
S. 908B(1)(a) amended 39/2023, ss. 89(d)(i), 102(8)
S. 908B(1)(b) amended 39/2023, ss. 89(d)(ii), 102(8)
S. 908B(1)(c) deleted 39/2023, ss. 89(d)(iii), 102(8)
S. 908C inserted 11/2007, s. 124(c)
S. 908C(6) amended 3/2008, s.138(1)(b) &(2)
S. 908D inserted 11/2007, s. 124(c)
S. 908D(8) amended 3/2008, s.138(1)(c) &(2)
S. 908E inserted 9/2012, s. 127
S. 908E(1)(a) amended 26/2020, ss. 73, 76(9)
S. 908F inserted 9/2012, s. 127
S. 909(2) amended 9/2012, s. 131 & sch. 5, par. 1(l) & table, item no. 10
  18/2011, ss. 1(2), 5(8), (9)(a) & sch. 1
  7/2001, ss. 78(2)(g), 243(9)
S. 909(2)(b) amended 18/2011, ss. 1(2), 5(8), (9)(a) & sch. 1
S. 909(3)(a)(ii) amended 18/2011, ss. 1(2), 5(8), (9)(a) & sch. 1
S. 909(3)(b) amended 18/2011, ss. 1(2), 5(8), (9)(a) & sch. 1
S. 909(4)(a)(iv) amended 2/1999, ss. 207(k)(i), 217(8)
S. 909(4)(a)(v) amended 2/1999, ss. 207(k)(ii), 217(8)
S. 909(4)(a)(vi) inserted 2/1999, ss. 207(k)(iii), 217(8)
S. 910(1) substituted 2/1999, ss. 208, 217(8)
S. 910(3) inserted 11/2007, s. 123(c)
S. 911 substituted 8/2013, s. 101
S. 911(1) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 124
S. 912(1) amended 1/2003, s.119, sch. 3
S. 912(1)(e) amended 31/2010, ss. 123, 125 & sch. 7(pt. 1)
S. 912A inserted 3/2003, ss. 38(b), 171(9)
S. 912A(1) amended 8/2013, s. 99(1)(b), (2)
  5/2005, ss. 144(2), (3), 150(9)
  7/2004, ss. 82, 94(9)(e)
S. 912A(2) amended 52/2015, s. 75(e)(i)
  8/2013, s. 99(1)(c), (2)
  9/2012, s. 119(a)
S. 912A(3) substituted 9/2012, s. 119(b)
S. 912A(3) amended 52/2015, s. 75(e)(ii)
S. 912B inserted 3/2008, s. 134
S. 912B(1)(d) amended 31/2010, ss. 123, 125 & sch. 7(pt. 1)
S. 914(6)(a)(b) amended 7/2001, s. 240, sch. 5
S. 914(8) inserted 11/2007, s. 123(d)
S. 917, prosp. amended 2/1999, s. 92(1)(a), (2)
S. 917 (3)(a) persons specified S.I. No. 615 of 2016, regs. 1(2), 3
S. 917A inserted 2/1999, s. 92(1)(b), (2)
S. 917A(1) deleted 9/2012, s. 131 & sch. 5 par. 1(i)
S. 917A(4) amended 25/2008, s. 98(1) & sch. 5, par. 2(u)(i)
  7/2001, s. 240, sch. 5
S. 917A(5) deleted 25/2008, s. 98(1) & sch. 5, par. 2(u)(ii)
S. 917B specific returns prescribed under S.I. No. 341 of 2008, regs. 1(2), 2(2)(a)
S. 917B inserted 2/1999, s. 92(1)(b), (2)
S. 917B(1) amended 11/2007, ss. 35(2) & sch. 2, pars. 1(ag), (2), ss. 35(3), 130(9)
  8/2004, s. 89, sch. 3, 1(ab)
S. 917B(5) substituted 25/2008, s. 98(1) & sch. 5, par. 2(v)(i)
S. 917B(5) amended 8/2013, s. 105(a), (b) & sch. 2 pars. 1(i), 5(a)
S. 917B(5)(b) amended 7/2001, s.240, sch. 5
S. 917B(6) deleted 25/2008, s. 98(1) & sch. 5, par. 2(v)(ii)
S. 917C inserted 2/1999, s. 92(1)(b), (2)
S. 917C(3) substituted 25/2008, s. 98(1) & sch. 5, par. 2(w)(i)
S. 917C(3)(b) amended 7/2001, s.240, sch. 5
S. 917C(4) deleted 25/2008, s. 98(1) & sch. 5, par.(w)(ii)
Part 38 chapter 6 (ss. 917D-917N) inserted 2/1999, s. 209, 217(8)
Pt. 38 chapter 6 (ss. 917D-917N) specified returns prescribed S.I. No. 138 of 2018, regs. 2, 3
  S.I. No. 572 of 2014, regs. 1(2), 2(2)(a)
  S.I. No. 156 of 2012, regs. 1(2), 2(2)(a)
  S.I. No. 223 of 2011, regs. 1(2), 2(2)(a)
  S.I. No. 341 of 2008, regs. 1(2), 2(2)(a)
Pt. 38 chapter 6 (ss. 917D-917N) provisions specified for purposes of S.I. No. 341 of 2015, regs. 1, 4(1)
  S.I. No. 339 of 2015, arts. 2, 3
  S.I. No. 474 of 2014, art. 2, To be read together with art. 3
  S.I. No. 186 of 2014, art. 2, To be read together with art. 3
  S.I. No. 527 of 2012, art. 2, To be read together with reg. 3
  S.I. No. 135 of 2009, art. 2; To be read together with reg. 3
  S.I. No. 339 of 2008, art. 2 & schedule; To be read together with reg. 3
  S.I. No. 830 of 2007, reg. 2; To be read together with reg. 3
  S.I. No. 544 of 2007, art. 2; To be read together with reg. 3
  S.I. No. 874 of 2005, art. 2, sch; To be read together with reg. 3
  S.I. No. 803 of 2004, regs. 2 & schedule; To be read together with reg. 3
  S.I. No. 464 of 2002, arts. 2 & schedule; To be read together with art. 3
  S.I. No. 194 of 2002, arts. 2 & schedule; To be read together with art. 3
  S.I. No. 127 of 2003, arts. 2 To be read together with art. 3
  S.I. No. 522 of 2001, art. 2 To be read together with art. 3
  S.I. No. 112 of 2001, art. 2 To be read together with art. 3
  S.I. No. 289 of 2000, art. 2 & schedule To be read together with art. 3
S. 917D amended 5/2005, ss. 22(a), 150(8)
  1/2003, s. 119, sch. 3
  7/2001, s.235(a)
S. 917D applied with any necessary modifications S.I. No. 234 of 2012, regs. 1(2), 6
  S.I. No. 476 of 2009, regs. 1(2), 7
Pt. 38 chapter 6 (ss. 917D-917N) amended S.I. No. 289 of 2000, art. 2 & schedule
  S.I. No. 441 of 2001, art. 2
  S.I. No. 522 of 2001, arts. 2, 3
Pt. 38 chapter 6 (ss. 917D-917N) applied S.I. No. 156 of 2012, regs. 1(2), 3(1), 4(1)
  S.I. No. 223 of 2011, regs. 1(2), 3(1), 4(1), 5(1), 6(1), 7(1) & 8(1)
  S.I. No. 134 of 2009, reg. 8(2)
  S.I. No. 341 of 2008, regs. 1(2), 3(1), 4(1)
  S.I. No. 548 of 2006, regs. 1(2), 13(3)
S. 917D(1) amended 39/2023, ss. 95(8), 102(8)
  44/2022, ss. 98(13), 106(8)
  5/2019, ss. 1(2), 72
  41/2013, s. 79
  3/2008, s.141 & sch. 8, par. 1(q) & 7(a)(ii)
S. 917D(1)(d) amended 31/2010, ss. 123, 125 & sch. 7(pt. 1)
S. 917D(1)(f) amended 23/2023, ss. 1(2), 24, schedule
S. 917E inserted 2/1999, ss. 209, 217(8)
S. 917E specified returns prescribed S.I. No. 231 of 2012, regs. 2(2), 25(4)(a)
  S.I. No. 156 of 2012, regs. 1(2), 2(2)(a)
  S.I. No. 223 of 2011, regs. 1(2), 2(2)(a)
  S.I. No. 134 of 2009, reg. 7(3)(a)
  S.I. No. 341 of 2008, regs. 1(2), 2(2)(a)
S. 917EA inserted 3/2003, s. 164(1)(a), (2)
S. 917EA specified returns prescribed S.I. No. 341 of 2015, regs. 1, 4(2)
  S.I. No. 231 of 2012, reg. 25(2)(a) (see also S.I. No. 158 of 2015, reg. 2)
  S.I. No. 134 of 2009, reg. 8(3)(a)
S. 917EA(3) persons specified S.I. No. 231 of 2012, reg. 25(2)(b) (see also S.I. No. 158 of 2015, reg. 2)
S. 917EA(3)(a) persons specified S.I. No. 341 of 2015, regs. 1, 4(3)
  S.I. No. 572 of 2014, regs. 1(2), 2(2)(c)
  S.I. No. 475 of 2014, art. 3
  S.I. No. 231 of 2012, regs. 2(2), 25(4)(b)
  S.I. No. 156 of 2012, regs. 1(2), 2(2)(c)
  S.I. No. 223 of 2011, regs. 1(2), 2(2)(a)
  S.I. No. 134 of 2009, regs. 7(3)(b), 8(3)(b)
  S.I. No. 341 of 2008, regs. 1(2), 2(2)(c) & sch. 1 & 2
S. 917EA(3)(b) persons specified S.I. No. 572 of 2014, regs. 1(2), 2(2)(c)
  S.I. No. 156 of 2012, regs. 1(2), 2(2)(c)
  S.I. No. 223 of 2011, regs. 1(2), 2(2)(a)
  S.I. No. 341 of 2008, regs. 1(2), 2(2)(c) & sch. 1 & 2
S. 917EA(7) amended 9/2012, s. 138 & sch. 6, pars. 1(p), 4(a)(iii)
S. 917F inserted 2/1999, ss. 209, 217(8)
S. 917F(excluding subsection(5)) applied with any necessary modifications S.I. No. 234 of 2012, regs. 1(2), 6
  S.I. No. 476 of 2009, regs. 1(2), 7
S. 917F(1)(c) amended 7/2001, s. 235(b)(i)
S. 917F(1)(c) substituted 5/2005, s.22(b), 150(8)
S. 917F(2)(b) amended 37/2014, s. 89(b)
S. 917F(5) substituted 7/2001, s. 235(b)(ii)
S. 917G inserted 2/1999, ss. 209, 217(8)
S. 917G applied with any necessary modifications S.I. No. 234 of 2012, regs. 1(2), 6
  S.I. No. 476 of 2009, regs. 1(2), 7
S. 917G(1) amended 5/2005, s. 22(c), 150(8)
  7/2001, s. 235(c)(i)
S. 917G(2) amended 7/2001, s. 235(c)(ii)
S. 917G(3) substituted 7/2001, s. 235(c)(iii)
S. 917G(7) substituted 59/2015, s. 39(5)(b)
S. 917G(8), (9) deleted 59/2015, s. 39(5)(b)
S. 917H inserted 2/1999, ss. 209, 217(8)
S. 917H applied with any necessary modifications S.I. No. 234 of 2012, regs. 1(2), 6
  S.I. No. 476 of 2009, regs. 1(2), 7
S. 917H(2) substituted 7/2001, s. 235(d)
S. 917H(2)(b) amended 5/2005, s. 22(d)(i), 150(8)
S. 917H(3) substituted 7/2001, s. 235(d)
S. 917H(3)(c) amended 5/2005, s. 22(d)(i), 150(8)
S. 917H(4) inserted 5/2005, s.22(d)(ii), 150(8)
S. 917I inserted 2/1999, ss. 209, 217(8)
S. 917I deleted 7/2001, s. 235(e)
S. 917J inserted 2/1999, ss. 209, 217(8)
S. 917J applied with any necessary modifications 52/2012, ss. 1(2), 44(2)
  S.I. No. 234 of 2012, regs. 1(2), 6
  S.I. No. 476 of 2009, regs. 1(2), 7
S. 917K inserted 2/1999, ss. 209, 217(8)
S. 917K(1) substituted 45/2019, ss. 70, 76(9)
S. 917K(1)(a) substituted 7/2001, s. 235(f)
S. 917L inserted 2/1999, ss. 209, 217(8)
S. 917M inserted 2/1999, ss. 209, 217(8)
S. 917M applied with any necessary modifications S.I. No. 234 of 2012, regs. 1(2), 6
  S.I. No. 476 of 2009, regs. 1(2), 7
S. 917M(3) substituted 7/2001, s. 235(g)
S. 917N inserted 2/1999, ss. 209, 217(8)
S. 917N applied with any necessary modifications S.I. No. 234 of 2012, regs. 1(2), 6
  S.I. No. 476 of 2009, regs. 1(2), 7
S. 918 deleted 9/2012, s. 129(2)-(5)
S. 919 deleted 9/2012, s. 129(2)-(5)
S. 919(5)(c) amended 3/2003, s.17(1)(f)(2)
S. 920 deleted 9/2012, s. 129(2)-(5)
S. 921 deleted 9/2012, s. 129(2)-(5)
S. 922 deleted 9/2012, s. 129(2)-(5)
S. 923 deleted 9/2012, s. 129(2)-(5)
S. 923(4) amended 7/2001, s.240, sch. 5
S. 924 deleted 9/2012, s. 129(2)-(5)
S. 924(2)(b) amended 3/2003, s.17(1)(f)(2)
S. 925 deleted 9/2012, s. 129(2)-(5)
S. 926 deleted 9/2012, s. 129(2)-(5)
S. 927 deleted 9/2012, s. 129(2)-(5)
S. 927(2) amended 59/2015, s. 39(6)(a)
S. 927(3) inserted 59/2015, s. 39(6)(b)
S. 928 applied with modifications 19/2000, s. 16(9)(11)
  S.I. No. 71 of 2000, reg. 15(2)
  1/2003, s. 64(3)
S. 928 substituted 25/2008, s. 97 & sch. 4, pars. 1(a), 6
S. 928 deleted 9/2012, ss. 129(2)-129(5)
S. 929 deleted 9/2012, ss. 129(2)-129(5)
S. 929(3) amended 3/2008, s. 137, schedule 6, para. 1(r)
S. 930 deleted 9/2012, ss. 129(2)-129(5)
  3/2003, s. 17(1)(d)(2)
S. 931 deleted 9/2012, s. 129(2)-(5)
S. 931(3) amended 3/2003, s. 17(1)(e), (2)
Pt. 40 chapter 1 (ss. 932-944), applied with necessary modifications 7/2001, ss. 146(3), 152
  31/1999, ss. 21(4), 121(b)
S. 932 amended 8/2013, ss. 92(1), 92(2), schedule 1, pt. 2, para. (g)
  7/2001, s. 240, schedule 5
Pt. 40, (ss. 932-949) applied with necessary modifications 52/2012, ss. 1(2), 62
  S.I. No. 658 of 2011, regs. 1(2), 34
  S.I. No. 559 of 2001, regs. 1(2), 38
Pt. 40 (ss. 932-949) application restricted 59/2015, ss. 23, 27(2)(a)
S. 933(1)(c) applied with modifications 59/2015, s. 25(2)
S. 933(1)(d) applied with modifications 59/2015, s. 25(3)
S. 933(7)(c) applied with modifications 59/2015, s. 26(2)
S. 933(7)(f) applied with modifications 59/2015, s. 26(2)
S. 933(9)(a) amended 25/2008, s. 97 & sch. 4, pars. 3, 6, table, pt. 2
S. 933(9)(b) amended 25/2008, s. 97 & sch. 4, pars. 3, 6, table, pt. 2
S. 934(2)(a)(ii) substituted 11/2007, s. 128 & sch. 4, pars. 1(ag), 6(a)(ii)
S. 934(6) substituted 11/2007, ss. 20(1)(a), 20(2), 130(9)
S. 935 applied 52/2012, ss. 1(2), 63
S. 939(3) amended 7/2001, s. 240, schedule 5
S. 939(3) amended 25/2008, s. 98(1), schedule 5, para. 2(x)
S. 941(3) amended 7/2001, s. 240, schedule 5
S. 941(9) substituted 11/2007, ss. 20(1)(b), 20(2), 130(9)
S. 941(9)(a) substituted 3/2003, s. 17(1)(b)(2)
S. 942 application restricted 59/2015, s. 27(5)
S. 942 transitional saver 59/2015, s. 27(4)
S. 942(6) substituted 11/2007, ss. 20(1)(c), (2), 130(9)
S. 942(6)(b) amended 7/2001, s. 240, schedule 5
S. 942(6)(b) amended 5/2002, s. 129(1)(c)(7)
S. 942(6)(b) substituted 3/2003, s. 17(1)(c)(2)
Ss. 942(7), 942(10) deleted 5/2005, ss. 147, 150(9), schedule 6
S. 943 transitional saver 59/2015, s. 27(4)
S. 944A inserted 3/1998, s. 134(1)(a)(4)
S. 945(1) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 125
S. 945(2)(ee) inserted 3/1998, s. 134(1)(b)(4)
S. 945(2)(h) amended 11/2007, ss. 20(1)(d), (2), 130(9)
S. 945(2)(i) deleted 11/2007, ss. 20(1)(d), (2), 130(9)
S. 949(1) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 126
Pt. 40A (ss. 949A-949AV) inserted 59/2015, s. 34
Pt. 40A (ss. 949A-949AV) applied with modifications S.I. No. 306 of 2019, reg. 10(2)
Chapter 8 (ss. 949AW, 949AX) substituted 26/2020, ss. 58(1)(c), 76(9)
S. 949A amended 39/2023, ss. 95(9), 102(8)
  23/2023, ss. 1(2), 24, schedule
  44/2022, ss. 96(9)(a), (b), 96(25), 99(1)(b), 99(4), 102(1), 103
  45/2021, s. 80(1)(c)
  41/2017, s. 77(1), (2), schedule 1, para. 3
S. 949A(k) inserted 23/2023, ss. 1(2), 24, schedule
S. 949AG deleted 30/2018, s. 55(d)
S. 949AN(3) amended 30/2018, s. 55(e)(i)
S. 949AN(3)(b) amended 30/2018, s. 55(e)(ii)
S. 949AP(1) amended 26/2020, ss. 58(1)(a), 76(9)
S. 949AP(3) substituted 39/2019, ss. 1(2), 12
S. 949AP(3)(c) amended 44/2022, ss. 79, 106(8)
S. 949AQ(1)(b) amended 45/2021, s. 69(a)
S. 949AQ(3) amended 44/2022, ss. 80, 106(8)
  45/2021, s. 69(b)(ii)
S. 949AQ(3)(a) substituted 45/2021, s. 69(b)(i)
S. 949AQ(6) substituted 45/2021, s. 69(c)
S. 949AQ(7A) inserted 39/2019, ss. 1(2), 13
S. 949AQ(7B) inserted 39/2019, ss. 1(2), 13
S. 949AQ(7C) inserted 39/2019, ss. 1(2), 13
S. 949AQ(7D) inserted 39/2019, ss. 1(2), 13
S. 949AV(1) substituted 26/2020, ss. 58(1)(b), 76(9)
  45/2019, ss. 68(c)(i), 76(9)
S. 949AV(2) amended 45/2019, ss. 68(c)(ii), 76(9)
S. 949AV(3) amended 45/2019, ss. 68(c)(iii), 76(9)
S. 949AV(4) inserted 45/2019, ss. 68(c)(iv), 76(9)
S. 949AV(5) inserted 45/2019, ss. 68(c)(iv), 76(9)
S. 949P(1) amended 30/2018, s. 55(b)
S. 949P(2) amended 41/2017, s. 75, schedule 3(j)
S. 949Q(2)(d) deleted 30/2018, s. 55(c)
S. 949Q(2)(e) deleted 30/2018, s. 55(c)
S. 949T(1A) inserted 45/2019, ss. 68(a), 76(9)
S. 949W(3) inserted 45/2019, ss. 68(b), 76(9)
S. 949W(4) inserted 45/2019, ss. 68(b), 76(9)
S. 949W(5) inserted 45/2019, ss. 68(b), 76(9)
S. 949W(6) inserted 45/2019, ss. 68(b), 76(9)
S. 949W(7) inserted 45/2019, ss. 68(b), 76(9)
S. 950 deleted 9/2012, s. 129(2)-(5)
Pt. 41 (ss. 950-959), applied with necessary modifications S.I. No. 71 of 2000, reg. 14(3)
S. 950(1) amended 9/2012, s. 131 & sch. 5 par. 1(j)
  18/2011, ss. 1(2), 5(8), (9)(a) & sch. 1
  5/2005, ss. 14, 150(8)(9)
  3/2003, ss. 34(1)(d)(2), 42(1)(a)(2)(a)(b)(ii)
  7/2001, ss. 78(1)(a), 240, 243(9), sch. 5
  7/2001, s.240, sch. 5
  3/1998, ss. 45(1)(a)(2), 136, 138(8), sch. 9, par. 7
S. 950(1A) inserted 25/2008, s. 96(1), (2) & sch. 3, par. 1(a)
S. 951 deleted 9/2012, s. 129(2)-(5)
S. 951 specified returns prescribed S.I. No. 156 of 2012, regs. 1(2), 3(1), schs. 1, 2
  S.I. No. 223 of 2011, regs. 1(2), 5(1), Schs. 2 & 3
S. 951(1) amended 3/2003, s. 42(1)(b)(i), (2)(a), (b)(ii)
  7/2001, ss. 78(1)(b)(i), 243(9)
S. 951(1)(other than para.(b)) specified for the purposes of Chp. 6 of Pt. 38 S.I. No. 441 of 2001, arts. 2, 3
S. 951(1A) inserted 5/2010, ss. 147(2)(a), (4)(a)
S. 951(2) amended 7/2001, ss. 78(1)(b)(ii), 243(9)
S. 951(3) amended 3/2003, s. 42(1)(b)(ii), (2)(a), (b)(ii)
S. 951(3)(a) amended 7/2001, ss. 78(1)(b)(iii), 243(9)
S. 951(4) amended 3/2003, s. 42(1)(b)(iii), (2)(a), (b)(ii)
  7/2001, ss. 78(1)(b)(iv), 243(9)
S. 951(8) substituted 18/2011, ss. 1(2), 5(8) & sch. 1
S. 951(10) amended 7/2001, ss. 78(1)(b)(v), 243(9)
S. 951(11)(a) deleted 9/2012, s. 131 & sch. 5 par. 1(k)
S. 951(11)(b) deleted 9/2012, s. 131 & sch. 5 par. 1(k)
S. 951(11)(c) deleted 9/2012, s. 131 & sch. 5 par. 1(k)
S. 951(11)(d) inserted 5/2002, ss. 52, 141(8)
S. 951(11)(d) substituted 3/2003, s. 42(1)(b)(iv), (2)(a), (b)(ii)
S. 951(11)(e) inserted 5/2002, ss. 52, 141(8)
S. 952 deleted 9/2012, s. 129(2)-(5)
S. 952(3) deleted 7/2001, ss. 78(1)(c)(i), 243(9)
S. 952(6) inserted 7/2001, ss. 78(1)(c)(ii), 243(9)
S. 953 deleted 9/2012, s. 129(2)-(5)
  3/2003, s. 17(1)(d)(2)
Ss. 953(1)-953(6) deleted 7/2001, ss. 78(1)(d), 243(9)
S. 953(7) amended 5/2002, s. 129(1)(d), (7)
  3/1998, s. 133(1)(b), (6)
S. 953(7)(a)(i) amended 7/2001, s. 240, sch. 5
Ss. 953(8)-953(11) deleted 7/2001, ss. 78(1)(d), 243(9)
S. 954 deleted 9/2012, s. 129(2)-(5)
S. 955 deleted 9/2012, s. 129(2)-(5)
S. 955(2)(a) substituted 3/2003, s. 17(1)(g), (2)
S. 955(2)(b) amended 3/2008, s. 137 & sch. 6, par. 1(s)
S. 956 deleted 9/2012, s. 129(2)-(5)
S. 956(1)(c) amended 3/2003, s. 17(1)(h), (2)
S. 957 application extended with modifications 7/2001, ss. 146, 152
S. 957 deleted 9/2012, s. 129(2)-(5)
S. 957(1)(a) deleted 7/2001, ss. 78(1)(e), 243(9)
S. 958 deleted 9/2012, s. 129(2)-(5)
S. 958 date for payment of tax under S.I. No. 394 of 2002, art. 2
  S.I. No. 431 of 2001, reg. 2
S. 958(1) amended 7/2001, ss. 78(1)(f)(i), 243(9)
S. 958(1) substituted 5/2002, ss. 58(a), 141(8)
S. 958(1)(a) amended 25/2008, s. 38(1)(a)(i)(I)-(III), (2)
  3/2008, s.47(1)(a)(i)(I) &(II), (2)
  11/2007, s. 47(1)(a), (2)
  3/2003, s.42(1)(c)(i)(2)(a)(b)(ii)
S. 958(1)(c) inserted 25/2008, s. 38(1)(a)(ii), (2)(a)
Ss. 958(2)-(4) substituted 7/2001, ss. 78(1)(f)(ii), 243(9)
S. 958(2) amended 3/1998, ss. 45(1)(b)(i)(II)(2), 138(8)
S. 958(2) substituted 5/2002, ss. 58(b), 141(8)
Ss. 958(2)(a), 958(b) substituted 3/1998, ss. 45(1)(b)(i)(I)(2), 138(8)
Ss. 958(2A)(b)-958(2A)(e) substituted 3/2003, s.42(1)(c)(ii)(2)(a)(b)(i)(ii)
S. 958(2B) substituted 3/2003, s.42(1)(c)(iii)(2)(a)(b)(ii)
S. 958(2B)(a) amended 25/2008, s. 38(1)(b)(i), (2)(a)
S. 958(2B)(c) inserted 11/2007, ss. 47(1)(b), (2)
S. 958(2B)(c) amended 25/2008, s. 38(1)(b)(ii), (2)(a)
S. 958(2BA) inserted 25/2008, s. 38(1)(c), (2)(a)
S. 958(2BB) inserted 25/2008, s. 96(1) , (2) & sch. 3, par. 1(d)
S. 958(2C)(b) amended 25/2008, s. 38(1)(d)(i), (2)(a)
S. 958(2C)(c) inserted 25/2008, s. 38(1)(d)(ii), (2)(a)
S. 958(3) amended 5/2002, ss. 58(c), 141(8)
S. 958(3) substituted 3/2003, s. 42(1)(c)(iv), (2)(a), (b)(ii)
S. 958(3)(a) amended 25/2008, s. 38(1)(e)(i), (2)(a)
S. 958(3)(a)(v)(I) substituted 25/2008, s. 38(1)(e)(ii), (2)(b)
S. 958(3)(b)(ii) substituted 3/1998, ss. 45(1)(b)(ii), (2), 138(8)
S. 958(3)(c)(ii)(I) substituted 5/2010, ss. 62(1), (2), 165(8)
S. 958(3A) substituted 3/2003, s. 42(1)(c)(v), (2)(a), (b)(ii)
S. 958(3A)(b)(iii) amended 7/2001, ss. 78(3), 243(9)
S. 958(4) amended 5/2002, ss. 58(d), 141(8)
S. 958(4)(b)(i) substituted 3/1998, ss. 45(1)(b)(iii), (2), 138(8)
S. 958(4B) inserted 5/2002, ss. 58(e), 141(8)
S. 958(4C) amended 25/2008, s. 38(1)(f)(i), (2)(a)
  11/2007, s. 47(1)(c)(i), (2)
S. 958(4C)(b)(i)(II) substituted 25/2008, s. 38(1)(f)(ii), (2)(a)
S. 958(4C)(b)(ii) amended 11/2007, s. 47(1)(c)(ii), (2)
S. 958(4CA) inserted 25/2008, s. 38(1)(g), (2)(a)
S. 958(4D)(b) amended 3/2008, s. 47(1)(a)(ii), (2)
S. 958(4D)(2) amended 8/2004, s. 89, schy. 3, 1(ac)
S. 958(4E) amended 25/2008, s. 38(1)(h), (2)(a)
S. 958(4E)(b) substituted 3/2008, s. 47(1)(a)(iii), (2)
S. 958(4F) inserted 25/2008, s. 38(1)(i), (2)(a)
S. 958(4G) inserted 25/2008, s. 38(1)(i), (2)(a)
S. 958(7) substituted 18/2011, ss. 1(2), 5(8), (9)(a) & sch. 1
S. 958(8A) inserted 7/2001, ss. 78(1)(f)(iii), 243(9)
S. 958(10) substituted 7/2001, ss. 78(1)(f)(iv), 243(9)
S. 958(10)(a) amended 3/1998, ss. 45(1)(b)(iv)(I), (2), 138(8)
S. 958(10)(b) amended 3/1998, ss. 45(1)(b)(iv)(II), (2), 138(8)
S. 958(10)(c) par. substituted 3/1998, ss. 45(1)(b)(iv)(III), (2), 138(8)
S. 958(11) inserted 11/2007, s. 47(1)(d), (2)
S. 958(11) substituted 25/2008, s. 38(1)(j), (2)(a)
S. 959 deleted 9/2012, s. 129(2)-(5)
S. 959(2) amended 5/2002, s. 138, sch. 6, pars. 3(o), 6(c)(iv)
  7/2001, ss. 78(1)(g), 243(9)
S. 959(6) amended 25/2008, s. 97 & sch. 4, pars. 2, 6, table
Pt. 41A(ss. 959A-959AV) inserted 9/2012, s. 129 & sch. 4, pt. 1
S. 959A inserted 9/2012, s. 129 & sch. 4, pt. 1
S. 959A amended 41/2017, s. 75 and schedule 3(k)
  59/2015, s. 39(7)(a)
  8/2013, ss. 92(1), (2), sch. 1, pt. 1, pars.(a), (b), (c), (d)
S. 959AA applied with modifications 23/2023, ss. 1(2), 10(1)(a)-(h)
S. 959AA inserted 9/2012, s. 129 & sch. 4, pt. 1
S. 959AA(2)(b) substituted 59/2015, s. 39(7)(e)
S. 959AA(2A) amended 44/2022, ss. 90, 106(8)
S. 959AA(2A) inserted 30/2018, s. 59
S. 959AA(3) amended 37/2014, ss. 87(2), (3), Sch. 1
S. 959AB inserted 9/2012, s. 129 & sch. 4, pt. 1
S. 959AB(1) amended 8/2013, ss. 92(1), (2), sch. 1, pt. 1, par.(w)(i)
S. 959AB(2) amended 8/2013, ss. 92(1), (2), sch. 1, pt. 1, par.(w)(ii)
S. 959AB(3) substituted 39/2023, ss. 12(d), 102(8)
S. 959AB(4) amended 37/2014, ss. 87(2), (3), Sch. 1
S. 959AC applied with modifications 23/2023, ss. 1(2), 10(1)(a)-(h)
S. 959AC inserted 9/2012, s. 129 & sch. 4, pt. 1
S. 959AD applied with modifications 23/2023, ss. 1(2), 10(1)(a)-(h)
S. 959AD inserted 9/2012, s. 129 & sch. 4, pt. 1
S. 959AE applied with modifications 23/2023, ss. 1(2), 10(1)(a)-(h)
S. 959AE inserted 9/2012, s. 129 & sch. 4, pt. 1
S. 959AE(5) inserted 59/2015, s. 39(7)(f)
S. 959AF inserted 9/2012, s. 129 & sch. 4, pt. 1
S. 959AF substituted 59/2015, s. 39(7)(g)
S. 959AF(1) amended 26/2020, ss. 58(2)(a), 76(9)
S. 959AF(1)(a) amended 8/2013, ss. 92(1), (2), sch. 1, pt. 1, par.(x)(i)
S. 959AF(1)(b) amended 8/2013, ss. 92(1), (2), sch. 1, pt. 1, par.(x)(ii)
S. 959AF(1A) inserted 26/2020, ss. 58(2)(b), 76(9)
S. 959AF(1A)(a) amended 31/2021, s. 41(a)
S. 959AF(1A)(b) amended 31/2021, s. 41(b)
S. 959AF(1A)(c) inserted 31/2021, s. 41(c)
S. 959AF(3) amended 45/2019, ss. 69(a), 76(9)
S. 959AF(4) inserted 41/2017, s. 75, schedule 3(l)
S. 959AG inserted 9/2012, s. 129 & sch. 4, pt. 1
S. 959AH inserted 9/2012, s. 129 & sch. 4, pt. 1
S. 959AH(2) deleted 59/2015, s. 39(7)(h)
S. 959AI inserted 9/2012, s. 129 & sch. 4, pt. 1
S. 959AJ inserted 9/2012, s. 129 & sch. 4, pt. 1
S. 959AJ substituted 59/2015, s. 39(7)(i)
S. 959AJ(3) amended 39/2023, ss. 100(a), schedule, para. 1(l), 100(b)
  41/2017, s. 75, schedule 3(m)
S. 959AK inserted 9/2012, s. 129 & sch. 4, pt. 1
S. 959AK substituted 59/2015, s. 39(7)(j)
S. 959AL inserted 9/2012, s. 129 & sch. 4, pt. 1
S. 959AM inserted 9/2012, s. 129 & sch. 4, pt. 1
S. 959AM(3A) inserted 45/2021, s. 71
S. 959AN inserted 9/2012, s. 129 & sch. 4, pt. 1
S. 959AN(2A) inserted 8/2013, ss. 92(1), (2), sch. 1, pt. 1, par.(y)
S. 959AO inserted 9/2012, s. 129 & sch. 4, pt. 1
S. 959AO(2)(b) amended 8/2013, ss. 92(1), (2), sch. 1, pt. 1, par.(z) & table, item 1
S. 959AP inserted 9/2012, s. 129 & sch. 4, pt. 1
S. 959AQ inserted 9/2012, s. 129 & sch. 4, pt. 1
S. 959AQ(2) amended 8/2013, ss. 92(1), (2), sch. 1, pt. 1, par.(z) & table, item 2
S. 959AR inserted 9/2012, s. 129 & sch. 4, pt. 1
S. 959AR(2)(b) amended 8/2013, ss. 92(1), (2), sch. 1, pt. 1, par.(z) & table, item 3
S. 959AR(4) substituted 45/2021, ss. 31(5)(a), 87(8)
S. 959AR(4)(b) substituted 44/2022, ss. 39(4), 106(8)
S. 959AR(4)(b) amended 8/2013, ss. 92(1), (2), sch. 1, pt. 1, par.(z) & table, item 4
S. 959AS inserted 9/2012, s. 129 & sch. 4, pt. 1
S. 959AS(1) amended 44/2022, ss. 39(5)(a), 106(8)
  45/2021, ss. 18(d)(i), 87(8)
S. 959AS(1A) inserted 45/2021, ss. 18(d)(ii), 87(8)
S. 959AS(3)(b) amended 8/2013, ss. 92(1), (2), sch. 1, pt. 1, par.(z) & table, item 5
S. 959AS(6)(b) amended 8/2013, ss. 92(1), (2), sch. 1, pt. 1, par.(z) & table, item 6
S. 959AS(7) substituted 45/2021, ss. 31(5)(b), 87(8)
S. 959AS(7)(b) substituted 44/2022, ss. 39(5)(b), 106(8)
S. 959AS(7)(b) amended 8/2013, ss. 92(1), (2), sch. 1, pt. 1, par.(z) & table, item 7
S. 959AT inserted 9/2012, s. 129 & sch. 4, pt. 1
S. 959AT(2)(b)(iii) amended 43/2024, s. 116, sch. 2, para. 1(d), s. 116, sch. 2, para. 4
S. 959AU applied with modifications 23/2023, ss. 1(2), 10(1)(a)-(h)
S. 959AU inserted 9/2012, s. 129 & sch. 4, pt. 1
S. 959AV inserted 9/2012, s. 129 & sch. 4, pt. 1
S. 959AV(2)(a) amended 8/2013, ss. 92(1), (2), sch. 1, pt. 1, par.(z) & table, items 8, 9
S. 959AV(2)(b) amended 8/2013, ss. 92(1), (2), sch. 1, pt. 1, par.(z) & table, item 10
S. 959AW inserted 45/2019, ss. 69(b), 76(9)
S. 959B inserted 9/2012, s. 129 & sch. 4, pt. 1
S. 959B(1) amended 45/2019, ss. 74(a), schedule, para. 1(g), 74(b), schedule, para. 6
  52/2015, ss. 90(8), 13(1), (2)
  37/2014, s. 86
S. 959B(4) inserted 8/2013, ss. 92(1), (2), sch. 1, pt. 1, par.(e)
S. 959C inserted  9/2012, s. 129 & sch. 4, pt. 1
S. 959C(1) amended 43/2024, s. 116, sch. 2, para. 1(b), s. 116, sch. 2, para. 4
S. 959C(4)(d)(ii) substituted 8/2013, ss. 92(1), (2), sch. 1, pt. 1, par.(f)
S. 959D inserted 9/2012, s. 129 & sch. 4, pt. 1
S. 959E inserted 9/2012, s. 129 & sch. 4, pt. 1
S. 959E(4)(d)(ii) substituted 8/2013, ss. 92(1), (2), sch. 1, pt. 1, par.(g)
S. 959E(6)(c) amended 8/2013, ss. 92(1), (2), sch. 1, pt. 1, par.(h)
S. 959F inserted 9/2012, s. 129 & sch. 4, pt. 1
S. 959F(3) substituted 8/2013, ss. 92(1), (2), sch. 1, pt. 1, par.(i)
S. 959F(4) substituted 59/2015, s. 39(7)(b)
S. 959G inserted 9/2012, s. 129 & sch. 4, pt. 1
S. 959H inserted 9/2012, s. 129 & sch. 4, pt. 1
S. 959I inserted 9/2012, s. 129 & sch. 4, pt. 1
S. 959I(1) specified for the purposes of Pt. 38, Ch. 6 S.I. No. 364 of 2014, arts. 2, 3
S. 959J inserted 9/2012, s. 129 & sch. 4, pt. 1
S. 959K inserted 9/2012, s. 129 & sch. 4, pt. 1
S. 959K(a) amended 37/2014, s. 89(c)(i)
S. 959K(b) amended 45/2021, ss. 85(1)(a), 85(4)
  37/2014, s. 89(c)(ii)
S. 959L inserted 9/2012, s. 129 & sch. 4, pt. 1
S. 959M specified for the purposes of Pt. 38, Ch. 6 S.I. No. 365 of 2014, arts. 2, 3
S. 959M inserted 9/2012, s. 129 & sch. 4, pt. 1
S. 959M(b) amended 8/2013, ss. 92(1), (2), sch. 1, pt. 1, par.(j)
S. 959N inserted 9/2012, s. 129 & sch. 4, pt. 1
S. 959O inserted 9/2012, s. 129 & sch. 4, pt. 1
S. 959P inserted 9/2012, s. 129 & sch. 4, pt. 1
S. 959P(1) amended 8/2013, ss. 92(1), (2), sch. 1, pt. 1, pars.(k), (l)
S. 959P(2)(i), (ii) amended 8/2013, ss. 92(1), (2), sch. 1, pt. 1, par.(m)
S. 959P(2)(iii) inserted 8/2013, ss. 92(1), (2), sch. 1, pt. 1, par.(m)
S. 959P(3) substituted 8/2013, ss. 92(1), (2), sch. 1, pt. 1, par.(n)
S. 959P(3A) inserted 8/2013, ss. 92(1), (2), sch. 1, pt. 1, par.(o)
S. 959P(6)(a) deleted 8/2013, ss. 92(1), (2), sch. 1, pt. 1, par.(p)
S. 959P(6)(b) substituted 8/2013, ss. 92(1), (2), sch. 1, pt. 1, par.(p)
S. 959P(8) substituted 59/2015, s. 39(7)(c)
S. 959Q inserted 9/2012, s. 129 & sch. 4, pt. 1
S. 959R inserted 9/2012, s. 129 & sch. 4, pt. 1
S. 959R(3)(d)(ii) substituted 8/2013, ss. 92(1), (2), sch. 1, pt. 1, par.(q)
S. 959R(5)(a) 41/2013, s. 74(a)
S. 959S inserted 9/2012, s. 129 & sch. 4, pt. 1
S. 959S(3) inserted 8/2013, ss. 92(1), (2), sch. 1, pt. 1, par.(r)
S. 959S(4) inserted 41/2013, s. 74(b)
S. 959T inserted 9/2012, s. 129 & sch. 4, pt. 1
S. 959U inserted 9/2012, s. 129 & sch. 4, pt. 1
S. 959V applied with modifications 23/2023, ss. 1(2), 10(1)(a)-(h)
S. 959V inserted 9/2012, s. 129 & sch. 4, pt. 1
S. 959V(1) amended 8/2013, ss. 92(1), (2), sch. 1, pt. 1, par.(s)
S. 959V(2A) amended 43/2024, s. 116, sch. 2, para. 1(c), s. 116, sch. 2, para. 4
S. 959V(2A) inserted 41/2013, s. 74(c)(i)
S. 959V(4) substituted 8/2013, ss. 92(1), (2), sch. 1, pt. 1, par.(t)
S. 959V(4)(c) inserted 41/2013, s. 74(c)(ii)
S. 959V(5) references construed 23/2023, ss. 1(2), 10(1)(i)
S. 959V(6) substituted 8/2013, ss. 92(1), (2), sch. 1, pt. 1, par.(u)
S. 959V(8) inserted 45/2021, s. 75(1)(b)
S. 959W inserted 9/2012, s. 129 & sch. 4, pt. 1
S. 959X inserted 9/2012, s. 129 & sch. 4, pt. 1
S. 959Y applied with modifications 23/2023, ss. 1(2), 10(1)(a)-(h)
S. 959Y inserted 9/2012, s. 129 & sch. 4, pt. 1
S. 959Y(1)(a) amended 8/2013, ss. 92(1), (2), sch. 1, pt. 1, par.(v)(i)
S. 959Y(2) amended 8/2013, ss. 92(1), (2), sch. 1, pt. 1, par.(v)(ii)
S. 959Z applied with modifications 23/2023, ss. 1(2), 10(1)(a)-(h)
  23/2023, ss. 1(2), 10(2)
S. 959Z inserted 9/2012, s. 129 & sch. 4, pt. 1
S. 959Z(2) amended 44/2022, ss. 91(a), 106(8)
S. 959Z(4)(a) amended 44/2022, ss. 91(b), 106(8)
S. 959Z(5), (6), (7), (8) deleted 59/2015, s. 39(7)(d)
S. 959Z(9) amended 37/2014, s. 87(2), (3), Sch. 1
Pt. 42 (ss. 960-1006) applied with modifications 26/2005, ss. 17(4)(a), 23(3), 364(1)
  41/2000, ss. 11(2), 5(1)(2)
S. 960 amended 7/2001, ss. 77, sch. 2, pars. 52, 61(c)
S. 960 substituted 6/2011, ss. 21(1)(e), 84(8)
S. 960 non-application of S.I. No. 353 of 2009, art. 5(4)
  S.I. No. 462 of 2002, reg. 5(4)
Pt. 42(ss. 960-1006) NAMA provision of information to Revenue to allow performance of functions under 34/2009, ss. 1(2), 204(2)
Pt. 42 (ss. 960-1006) applied S.I. No. 658 of 2011, regs. 1(2), 35(4)
S. 960(1) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 127
S. 960(2) amended 30/2018, s. 58(1)(o)
  9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 128
Pt. 42 chapters 1A–1D (ss. 960A-960S) applied 52/2012, ss. 1(2), 120
S. 960A amended 39/2023, ss. 95(10), 102(8)
  23/2023, ss. 1(2), 24, schedule
  44/2022, ss. 96(10)(a), (b), 96(25), 99(1)(c), 99(4), 102(2), 103
  45/2021, s. 80(1)(d)
  31/2021, s. 43(f)
  30/2018, s. 58(1)(p)
  8/2013, s. 105(a), (b) & sch. 2 pars. 1(j), 5(a)
  52/2012, ss. 1(2), 158 & schedule, item 6
  9/2012, s. 125(a)
  6/2011, s. 3(1)(b), (2), 84(8)
  31/2010, ss. 123, 125 & sch. 7(pt. 1)
  5/2010, s. 159 & sch. 4, pars. 1(i), 6(a)(i)
  5/2010, s. 150(2)(a), (3)
S. 960A inserted 25/2008, s. 97 & sch. 4, pars. 1(b)(i), 6
S. 960A(j) inserted 23/2023, ss. 1(2), 24, schedule
S. 960B inserted 25/2008, s. 97 & sch. 4, pars. 1(b)(i), 6
S. 960B amended 9/2012, s. 125(b)
S. 960B substituted 52/2015, s. 77
S. 960C inserted 25/2008, s. 97 & sch. 4, pars. 1(b)(i), 6
S. 960D inserted 25/2008, s. 97 & sch. 4, pars. 1(b)(i), 6
S. 960E inserted 25/2008, s. 97 & sch. 4, pars. 1(b)(i), 6
S. 960E non-application of S.I. No. 353 of 2009, art. 5(4)
S. 960E(1) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 129
S. 960E(1) restricted 52/2012, ss. 1(2), 122(2)
S. 960E(2) application restricted 23/2020, s. 28D as inserted by 23/2021, s. 7
  2/2020, s. 28C as inserted by 23/2020, s. 64
  26/2005, s. 17C(12) inserted by 8/2020, s. 5
S. 960E(2), (3) applied 52/2012, ss. 1(2), 75(2)
S. 960E(2A) inserted 8/2013, s. 96
S. 960E(4) amended 6/2011, ss. 78
S. 960EA inserted 6/2011, ss. 79
S. 960EA cards, methods and charges prescribed S.I. No. 255 of 2012, regs. 1(2), 3, 4, 5
  S.I. No. 517 of 2011, regs. 1(2), 3, 4, 5
S. 960F inserted 25/2008, s. 97 & sch. 4, pars. 1(b)(i), 6
S. 960G inserted 25/2008, s. 97 & sch. 4, pars. 1(b)(i), 6
S. 960G non-application of S.I. No. 353 of 2009, art. 5(4)
S. 960G restricted 52/2012, ss. 1(2), 121
S. 960GA deleted 26/2020, ss. 69, 76(9)
S. 960H inserted 25/2008, s. 97 & sch. 4, pars. 1(b)(i), 6
S. 960H applied 52/2012, ss. 1(2), 50(2)(b), 77, 97, 114, 150(b)
  S.I. No. 436 of 2009, regs. 2 , 5(1) &(2)
S. 960I inserted 25/2008, s. 97 & sch. 4, pars. 1(b)(i), 6
S. 960I(1) applied 31/2010, ss. 116(20)(a)(ii)(B) & 125
  S.I. No. 436 of 2009, regs. 2 , 5(1) &(2)
S. 960I(5)(a) amended 30/2018, s. 58(1)(q)(i)
S. 960I(6) substituted 30/2018, s. 58(1)(q)(ii)
S. 960J inserted 25/2008, s. 97 & sch. 4, pars. 1(b)(i), 6
s. 960J applied 31/2010, ss. 116(20)(a)(ii)(B) & 125
S. 960K inserted 25/2008, s. 97 & sch. 4, pars. 1(b)(i), 6
S. 960K applied S.I. No. 436 of 2009, regs. 2 , 5(1) &(2)
S. 960L inserted 25/2008, s. 97 & sch. 4, pars. 1(b)(i), 6
S. 960L applied 31/2010, ss. 116(20)(a)(ii)(B) & 125
  S.I. No. 436 of 2009, regs. 2 , 5(1) &(2)
S. 960M inserted 25/2008, s. 97 & sch. 4, pars. 1(b)(i), 6
S. 960N inserted 25/2008, s. 97 & sch. 4, pars. 1(b)(i), 6
S. 960N applied S.I. No. 436 of 2009, regs. 2 , 5(1) &(2)
  31/2010, ss. 116(20)(a)(ii)(B) & 125
S. 960N(3) amended 5/2010, s. 159 & sch. 4, pars. 1(j)(i), 6(a)(i)
S. 960N(7) amended 5/2010, s. 159 & sch. 4, pars. 1(j)(ii), 6(a)(i)
S. 960O inserted 25/2008, s. 97 & sch. 4, pars. 1(b)(i), 6
S. 960O(1) amended 41/2017, ss. 82(2) and schedule 2 para. 1(ay)(i), 82(3)(a)
  31/2010, ss. 123, 125 & sch. 7(pt. 1)
S. 960O(2) amended 41/2017, ss. 82(2) and schedule 2 para. 1(ay)(ii), 82(3)(a)
S. 960O(3)(a) amended 41/2017, ss. 82(2) schedule 2 para. 1(ay)(iii)(I), 82(3)(a)
  31/2010, ss. 123, 125 & sch. 7(pt. 1)
S. 960O(3)(b) substituted 41/2017, ss. 82(2) and schedule 2 para. 1(ay)(iii)(II), 82(3)(a)
S. 960O(4)(a) amended 41/2017, ss. 82(2) and schedule 2 para. 1(ay)(iv), 82(3)(a)
S. 960O(4)(a)(ii) amended 6/2011, ss. 20(1)(m), (4), 84(8)
S. 960O(4)(a)(iii) deleted 6/2011, ss. 20(1)(m), (4), 84(8)
S. 960O(4)(a)(iv) deleted 30/2018, s. 58(1)(r)(i)
S. 960O(4)(c) substituted 30/2018, s. 58(1)(r)(ii)
S. 960P inserted 25/2008, s. 97 & sch. 4, pars. 1(b)(i), 6
S. 960P non-application of S.I. No. 353 of 2009, art. 5(4)
S. 960P(1) amended 31/2010, ss. 123, 125 & sch. 7(pt. 1)
S. 960P(2) amended 44/2022, ss. 96(11), 96(25)
  52/2012, ss. 1(2), 158 & schedule, item 7
S. 960P(3)(a) amended 31/2010, ss. 123, 125 & sch. 7(pt. 1)
S. 960P(3)(c) amended 6/2011, ss. 20(1)(n), (4), 84(8)
S. 960P(3)(d) deleted 6/2011, ss. 20(1)(n), (4), 84(8)
S. 960P(3)(e) deleted 30/2018, s. 58(1)(s)(i)
S. 960P(5) amended 30/2018, s. 58(1)(s)(ii)
S. 960Q inserted 6/2011, ss. 21(f), 84(8)
S. 960Q(4) substituted 59/2015, s. 39(8)(a)
S. 960R inserted 9/2012, s. 125(c)
S. 960R(1) amended 41/2013, s. 80(a)
S. 960R(3) amended 41/2013, s. 80(b)
Ss. 960R(5)(a)-(d) amended 41/2013, ss. 80(c)(i)-(iv)
S. 960R(7)(e) substituted 41/2013, s. 80(d)
S. 960R(7A) inserted 41/2013, s. 80(e)
S. 960R(9) amended 41/2013, s. 80(f)
S. 960R(10) deleted 41/2013, s. 80(g)
S. 960S inserted 9/2012, s. 126(1)
S. 960S(1) amended 37/2014, s. 93(a)
  52/2012, ss. 1(2), 158 & schedule, item 8
S. 960S(2) amended 37/2014, s. 93(b)
S. 960S(3) amended 37/2014, s. 93(c)
S. 960S(4) amended 37/2014, s. 93(c)
S. 960S(5) substituted 59/2015, s. 39(8)(b)
S. 961 non-application of S.I. No. 462 of 2002, reg. 5(4)
S. 961 repealed with saver 25/2008, s. 97 & sch. 4, pars. 2, 5, 6, table, pt. 1
S. 961(2) substituted 2/1999, ss. 23, 217(9)
S. 962 repealed with saver 25/2008, s. 97 & sch. 4, pars. 2, 5, 6, table, pt. 1
S. 962 applied S.I. No. 71 of 2000, reg. 12(1)(b)
S. 962 amended 2/2005, ss. 14(4)(b), 15(6)(b)
S. 962 applied with modifications S.I. No. 174 of 2002, regs. 2, 8
  5/2002, ss. 75(1)(a), (b), 83
  S.I. No 605 of 2001, art. 15
  31/1999, s. 132
S. 962 saver S.I. No. 605 of 2001, reg. 15(2)
S. 962(1A) inserted 8/2004, ss. 84, 94(9)(e)
S. 962(3) amended 7/2001, s. 240, sch. 5
S. 963 repealed with saver 25/2008, s. 97 & sch. 4, pars. 2, 5, 6, table, pt. 1
S. 963 applied S.I. No 605 of 2001, art. 15
  S.I. No. 71 of 2000, reg. 12(1)(b)
S. 963 applied with modifications S.I. No. 174 of 2002, regs. 2, 8
  5/2002, ss. 75(1)(a), (b), 83
S. 963 saver S.I. No. 605 of 2001, reg. 15(2)
S. 964 repealed with saver 25/2008, s. 97 & sch. 4, pars. 2, 5, 6, table, pt. 1
S. 964 applied S.I. No. 71 of 2000, reg. 12(1)(b)
S. 964(1) applied S.I. No 605 of 2001, art. 15
S. 964(1) saver S.I. No. 605 of 2001, reg. 15(2)
S. 964(1) substituted 5/2005, ss. 146, 150(9)
S. 964(1) applied with modifications S.I. No. 174 of 2002, regs. 2, 8
  5/2002, ss. 75(1)(a), (b), 83
S. 964(1)(c) amended 27/2009, ss. 2, 8(1), sch. 1
S. 964(2) application extended with necessary modifications 1/2003, s.64(3)
S. 965 repealed with saver 25/2008, s. 97 & sch. 4, pars. 2, 5, 6, table, pt. 1
S. 966 repealed with saver 25/2008, s. 97 & sch. 4, pars. 2, 5, 6, table, pt. 1
S. 966 applied S.I. No 605 of 2001, art. 15
  S.I. No. 71 of 2000, reg. 12(1)(b)
S. 966 applied with modifications S.I. No. 174 of 2002, regs. 2, 8
  5/2002, ss. 75(1)(a), (b), 83
S. 966 saver S.I. No. 605 of 2001, reg. 15(2)
S. 966(5) substituted 7/2001, s.236(a)(i)
S. 967 repealed with saver 25/2008, s. 97 & sch. 4, pars. 2, 5, 6, table, pt. 1
S. 967 substituted 7/2001, s.236(a)(ii)
S. 967 applied S.I. No. 71 of 2000, reg. 12(1)(b)
S. 967 applied with modifications S.I. No. 174 of 2002, regs. 2, 8
  5/2002, ss. 75(1)(a), (b), 83
S. 968 applied S.I. No. 71 of 2000, reg. 12(1)(b)
S. 968 applied with modifications S.I. No. 174 of 2002, regs. 2, 8
  5/2002, ss. 75(1)(a), (b), 83
S. 968 repealed with saver 25/2008, s. 97 & sch. 4, pars. 2, 5, 6, table, pt. 1
S. 969 repealed with conditions 2/1999, s.197, sch. 6, col. 3
S. 970 non-application of S.I. No. 462 of 2002, reg. 5(4)
S. 970 repealed with saver 25/2008, s. 97 & sch. 4, pars. 2, 5, 6, table, pt. 1
S. 971 repealed with saver 25/2008, s. 97 & sch. 4, pars. 2, 5, 6, table, pt. 1
S. 971 non-application of S.I. No. 462 of 2002, reg. 5(4)
S. 972 repealed with saver 25/2008, s. 97 & sch. 4, pars. 2, 5, 6, table, pt. 1
S. 973 repealed with saver 25/2008, s. 97 & sch. 4, pars. 2, 5, 6, table, pt. 1
S. 974 repealed with saver 25/2008, s. 97 & sch. 4, pars. 2, 5, 6, table, pt. 1
S. 975 repealed with saver 25/2008, s. 97 & sch. 4, pars. 2, 5, 6, table, pt. 1
S. 976 repealed with saver 25/2008, s. 97 & sch. 4, pars. 2, 5, 6, table, pt. 1
S. 980(1) amended 28/2021, ss. 1(2), 29(f)
S. 980(2A) inserted 41/2017, ss. 28(1), (2), 88(8)
S. 980(3) amended 52/2015, ss. 90(8), 42
  5/2002, ss. 63, 141(8)
  7/2001, s. 240, sch. 5
  3/2000, s. 87(1)(a), (2)
  3/1998, ss. 74, 138(8)
S. 980(3A) inserted 5/2005, s.56(1)(a)(2)(a)
S. 980(4)(b) substituted 3/2000, ss. 87(1)(b), 87(2)
S. 980(4)(c) amended 5/2005, s.56(1)(b)(2)(b)
S. 980(5) substituted 11/2007, ss. 56(1)(a), 55(2), 130(9)
S. 980(5A) inserted 11/2007, ss. 56(1)(a), 55(2), 130(9)
S. 980(7) substituted 11/2007, ss. 55(1)(b), 55(2), 130(9)
S. 980(8) substituted 3/2003, ss. 71(1), 71(2)
S. 980(8A) inserted 3/2000, ss. 87(1)(c), 87(2)
S. 980(8A)(c) inserted 6/2011, ss. 20(1)(o), (4), 84(8)
S. 980(8B) inserted 25/2008, s. 97, schedule 4, paras. (i)(b)(ii), 6
S. 980(8B) amended 5/2010, s. 159, schedule 4, paras. 1(k), 6(a)(i)
S. 980(9)(a)(iii) substituted 3/2000, ss. 87(1)(d)(2)
S. 980(9)(e) inserted 5/2005, s.56(1)(c)(2)(a)
S. 980(10) deleted 11/2007, ss. 55(1)(c), (2), 130(9)
S. 980(12)-(15) inserted 34/2009, ss. 1(2) &(3), 240 & sch. 3, pt. 10, item 24
S. 980(16) inserted 5/2010, ss. 147(2)(b), (4)(a)
S. 981 amended 25/2008, s. 97, schedule 4, paras. (i)(b)(iii), 6
S. 982 repealed with saver 25/2008, s. 97, schedule 4, paras. 2, 5, 6, table, pt. 1
Pt. 42, Ch. 4 (ss. 983-998) non-application of S.I. No. 353 of 2009, art. 5(4)
  S.I. No. 462 of 2002, reg. 5(4)
S. 983 amended 44/2022, ss. 9(2)(a), 9(3)
  41/2017, s. 77(1), (2), schedule 1, para. 4(a)
  7/2001, ss. 2, 77, 243(9), schs. 1, par. 1(s), 2, par. 53
S. 984(1A) inserted 44/2022, ss. 9(2)(b), 9(3)
S. 984A inserted 41/2017, s. 77(1), (2), schedule 1, para. 4(b)
S. 984B amended 39/2023, ss. 5(2), 5(6)
S. 984B inserted 41/2017, s. 77(1), (2), schedule 1, para. 4(b)
S. 985A inserted 3/2003, s. 6(1)(d)(2)
S. 985A amended 8/2004, s. 9(1)(a)(i) -(iv)(2)
S. 985A(1)(a)(i) amended 44/2022, ss. 22(4), 106(8)
S. 985A(1)(a)(iii) amended 30/2018, ss. 10, 65(8)
S. 985A(1)(b) amended 39/2023, ss. 12(e)(i)(I), 102(8)
S. 985A(1)(c) amended 39/2023, ss. 12(e)(i)(II), 102(8)
S. 985A(1)(d) inserted 39/2023, ss. 12(e)(i)(III), 102(8)
S. 985A(1A) amended 6/2011, ss. 10(c), 84(8)
S. 985A(1B) inserted 6/2011, ss. 10(d), 84(8)
S. 985A(3) substituted 39/2023, ss. 12(e)(ii), 102(8)
S. 985A(4) amended 25/2008, s. 97 & sch. 4, pars. 3, 6, table, pt. 2
S. 985A(4B) inserted 9/2012, ss. 4(1)(c), 141(8)
S. 985B inserted 8/2004, s. 9(1)(b)(2)
S. 985B(3)(e) substituted 41/2017, s. 77(1), 77(2), schedule 1, para. 4(c)(i)
S. 985B(7) amended 41/2017, s. 77(1), 77(2), schedule 1, para. 4(c)(ii)
S. 985C inserted 6/2006, ss. 16, 130(8)
S. 985D inserted 6/2006, ss. 16, 130(8)
S. 985E inserted 6/2006, ss. 16, 130(8)
S. 985F inserted 6/2006, ss. 16, 130(8)
S. 985G inserted 41/2017, s. 77(1), 77(2), schedule 1, para. 4(d)
S. 985G(2) amended 44/2022, ss. 9(2)(c), 9(3)
S. 985G(6A)-(6C) inserted 39/2023, ss. 5(3), 5(6)
S. 985H inserted 41/2017, s. 77(1), 77(2), schedule 1, para. 4(d)
S. 985H(1)(i) amended 30/2018, s. 58(1)(t)
S. 986 amended 7/2001, s.2, sch. 1, para. 1(t)
S. 986 saver for powers & regs. under 5/2009, s. 16(3)
S. 986(1)(a) amended 41/2017, s. 77(1), (2), schedule 1, para. 4(e)(i)(I)
S. 986(1)(b) deleted 41/2017, s. 77(1), (2), schedule 1, para. 4(e)(i)(II)
S. 986(1)(g)(ii) amended 44/2022, ss. 21(26), 106(8)
  3/2003, s. 14(1)(f), (2)(d)
  18/2002, ss. 1(3), 4(e)
S. 986(1)(h), (i) deleted 41/2017, s. 77(1), (2), schedule 1, para. 4(e)(i)(II)
S. 986(1)(j) amended 3/2008, ss.17(a) & 144(8)
S. 986(1)(k) inserted 3/2008, ss.17(b) & 144(8)
S. 986(1)(l) inserted 3/2008, ss.17(b) & 144(8)
S. 986(1)(m) inserted 3/2008, ss.17(b) & 144(8)
S. 986(1)(m) amended 9/2012, ss. 15(a), 141(8)
S. 986(1)(n) inserted 9/2012, ss. 15(b), 141(8)
S. 986(1)(n) deleted 41/2017, s. 77(1), (2), schedule 1, para. 4(e)(i)(II)
S. 986(1)(o) inserted 9/2012, ss. 15(b), 141(8)
S. 986(1)(o) amended 41/2017, s. 77(1), (2), sch. 1, para. 4(e)(i)(III)
S. 986(1)(p) inserted 9/2012, ss. 15(b), 141(8)
S. 986(1)(p) deleted 41/2017, s. 77(1), (2), schedule 1, para. 4(e)(i)(II)
S. 986(1A) inserted 41/2017, s. 77(1), (2), schedule 1, para. 4(e)(ii)
S. 986(1B) inserted 44/2022, ss. 9(2)(d), 9(3)
S. 986(3)(a) amended 41/2017, s. 77(1), (2), schedule 1, para. 4(e)(iii)
S. 986(4) amended 41/2017, s. 77(1), (2), schedule 1, para. 4(e)(iv)
S. 986(4A) inserted 43/2024, ss. 29, 118(8)
S. 986(5) deleted 41/2017, s. 77(1), (2), schedule 1, para. 4(e)(v)
S. 986(5)(a) amended 7/2001, s. 240, sch. 5
S. 986(5)(b) amended 7/2001, s. 240, sch. 5
S. 986(6)(b) amended 41/2017, s. 77(1), (2), schedule 1, para. 4(e)(vi)
S. 986(6)(b)(i) amended 7/2001, s. 240, sch. 5
S. 986(6A) inserted 3/2008, ss. 17(c) & 144(8)
S. 986A inserted 41/2017, s. 77(1), (2), schedule 1, para. 4(f)
S. 986A(4) inserted 30/2018, s. 58(1)(u)
S. 987 applied with modifications 2/2020, s. 28(15)
S. 987(1) amended 5/2002, s. 138, sch. 6, pars. 3(p)(i), 6(c)(i)
  7/2001, s. 240, sch. 5
S. 987(1) substituted 41/2017, s. 77(1), (2), schedule 1, para. 4(g)(i)
  25/2008, s. 98(1) & sch. 5, par. 2(y)(i)
  2/1999, ss. 25(a), 217(9)
S. 987(1)(d) inserted 9/2012, ss. 15(c), 141(8)
S. 987(1)(e) inserted 9/2012, ss. 15(c), 141(8)
S. 987(1A) inserted 2/1999, ss. 25(b), 217(9)
S. 987(1A) amended 25/2008, s. 98(1), schedule 5, para. 2(y)(ii)
  5/2002, s. 138, schedule 6, paras. 3(p)(i), 6(c)(i)
  7/2001, s. 240, schedule 5
S. 987(1A) deleted 41/2017, ss. 77(1), 77(2), schedule 1, para. 4(g)(ii)
S. 987(2) amended 41/2017, ss. 77(1), 77(2), schedule 1, para. 4(g)(iii)
  25/2008, s. 98(1), schedule 5, para. 2(y)(iii)
  7/2001, s. 240, schedule 5
  2/1999, ss. 25(c), 217(9)
S. 987(3) deleted 25/2008, s. 98(1), schedule 5, para. 2(y)(iv)
S. 987(4) applied with necessary modifications 52/2012, ss. 1(2), 145(4)
  1/2003, s. 58(9)
  19/2000, s. 24(8)(9)
  31/1999, s. 133
S. 987(4)(b) deleted 41/2017, s. 77(1), (2), schedule 1, para. 4(g)(iv)(I)
S. 987(4)(c) amended 41/2017, s. 77(1), (2), schedule 1, para. 4(g)(iv)(II)
  5/2002, s. 138, sch. 6, pars. 3(p)(ii), 6(c)(i)
S. 988 substituted 41/2017, s. 77(1), (2), schedule 1, para. 4(h)
S. 988(1) amended 5/2002, s. 138, sch. 6, pars. 3(q)(i), 6(c)(i)
S. 988(2)(a) substituted 59/2015, s. 39(8)(c)
S. 988(3)(a) amended 5/2002, s.138, sch. 6, pars. 3(q)(ii), 6(c)(i)
S. 988A inserted 41/2017, s. 77(1), (2), schedule 1, para. 4(i)
S. 989 deleted 41/2017, s. 77(1), (2), schedule 1, para. 4(j)
S. 989(3)(a) substituted 59/2015, s. 39(8)(d)
S. 989(3)(d) amended 25/2008, s. 97 & sch. 4, pars. 3, 6, table, pt. 2
  3/2003, s.157(a)(i)
S. 989(3)(e) inserted 3/2003, s.157(a)(ii)
S. 989(4) amended 3/2003, s.157(a)(iii)
S. 990 substituted 41/2017, s. 77(1), (2), schedule 1, para. 4(k)
S. 990(1A) inserted 7/2001, s.237(a)(i)
S. 990(1A)(a) amended 9/2012, ss. 15(d), 141(8)
S. 990(1A)(a)(ii) amended 5/2002, s. 138, sch. 6, pars. 3(r)(i), 6(c)(i)
S. 990(1A)(c) amended 25/2008, s. 97 & sch. 4, pars. 3, 6, table, pt. 2
S. 990(1A)(d) inserted 3/2003, s.157(b)
S. 990(2) amended 45/2019, ss. 71, 76(9)
  9/2012, ss. 15(e), 141(8)
  5/2002, s.138, sch. 6, pars. 3(r)(ii), 6(c)(i)
  7/2001, s.237(a)(ii)
S. 990(2)(a) substituted 59/2015, s. 39(8)(e)
S. 990(3) amended 9/2012, ss. 15(f), 141(8)
S. 990(5) amended 43/2024, ss. 26, 118(8)
S. 990(5)-(8) inserted 39/2023, ss. 5(4), 102(8)
S. 990A inserted 2/1999, ss. 24, 217(9)
S. 990A substituted 41/2017, s. 77(1), (2), schedule 1, para. 4(l)
S. 990A(b) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 130
S. 991 application restricted 26/2005, s. 17C(6)(b) inserted by 8/2020, s. 5
S. 991(1) substituted 5/2002, s.129(1)(e)(7)
S. 991(1) substituted 12/2009, s. 29(1)(g), (7)(a)
S. 991(1) amended 41/2017, s. 77(1), (2), schedule 1, para. 4(m)(i)
  7/2001, s.240, sch. 5
  3/1998, s.133(1)(a)(6)
S. 991(1A) inserted 7/2001, s. 237(b)
S. 991(1A), (1B) deleted 41/2017, s. 77(1), (2), schedule 1, para. 4(m)(ii)
S. 991(1B) inserted 7/2001, s. 237(b)
S. 991(2) deleted 41/2017, s. 77(1), (2), schedule 1, para. 4(m)(ii)
S. 991A inserted 7/2001, s.237(c)
S. 991A substituted 41/2017, s. 77(1), (2), schedule 1, para. 4(n)
S. 991A(a) amended 5/2002, s.138, sch. 6, pars. 3(s), 6(c)(i)
S. 991B amended 23/2021, s. 9(a)(i)-(v)
S. 991B inserted 8/2020, s. 3
S. 991B(a) amended 31/2021, s. 42(a)(i)
S. 991B(b) amended 31/2021, s. 42(a)(ii)
S. 991B(c) inserted 31/2021, s. 42(a)(iii)
S. 991B(1) amended 9/2022, s. 5(a)
S. 991B(1A) inserted 9/2022, s. 5(b)
S. 991B(1B) inserted 9/2022, s. 5(b)
S. 991B(5) substituted 9/2022, s. 5(c)
S. 991B(7) deleted 43/2024, s. 105(a)
S. 991B(8) substituted 43/2024, s. 105(b)
  26/2020, ss. 66(a), 76(9)
S. 991B(9) deleted 26/2020, ss. 66(b), 76(9)
S. 991B(10) substituted 43/2024, s. 105(c)
  26/2020, ss. 66(c), 76(9)
S. 991B(11) deleted 26/2020, ss. 66(d), 76(9)
S. 991B(14) amended 23/2021, s. 9(b)
S. 991B(14)(a) amended 31/2021, s. 42(b)(i)
S. 991B(14)(b) amended 31/2021, s. 42(b)(ii)
S. 991B(14)(c) inserted 31/2021, s. 42(b)(iii)
S. 991B(15) deleted 23/2021, s. 9(c)
S. 991B(16) deleted 23/2021, s. 9(c)
S. 992 deleted 59/2015, s. 39(8)(f)
S. 993 repealed with saver 25/2008, s. 97 & sch. 4, pars. 2, 5, 6, table, pt. 1
S. 994 repealed with saver 25/2008, s. 97 & sch. 4, pars. 2, 5, 6, table, pt. 1
S. 994(1) substituted 8/2004, s. 9(1)(c), (2)
S. 995 repealed with saver 25/2008, s. 97 & sch. 4, pars. 2, 5, 6, table, pt. 1
S. 995(a)(i) substituted 8/2004, s. 9(1)(d), (2)
S. 995(a)(i) amended 5/2002, s. 138, sch. 6, pars. 3(t)(i), (ii), 6(c)(i)
S. 996(1)(b)(ii) amended 7/2001, ss. 77, 243(9), sch. 2, par. 54
S. 997(1) amended 8/2013, s. 92(1), (2) & sch. 1, pt. 2, par.(h)
  3/2003, s. 17(1)(i)(a), (2)
S. 997(1A) amended 39/2023, ss. 5(5), 102(8)
  8/2013, s. 92(1), (2) & sch. 1, pt. 2, par.(i)
S. 997(1A) inserted 3/2003, s. 17(1)(i)(b), (2)
S. 997(1A)(a), (b) amended 41/2017, s. 77(1), (2), schedule 1, para. 4(o)
S. 997(3) inserted 5/2005, s. 26
S. 997(3) amended 30/2018, s. 58(1)(v)
  41/2017, s. 75, schedule 3(n)(i)
S. 997(4) inserted 41/2017, s. 75, schedule 3(n)(ii)
S. 997A applied with modifications 52/2012, ss. 1(2), 78
S. 997A inserted 5/2005, ss. 13, 150(8), (9)
S. 997A(3) amended 30/2018, s. 58(1)(w)
  8/2013, s. 92(1), (2) & sch. 1, pt. 2, par.(j)
S. 997A(4) amended 9/2012, ss. 15(g), 141(8)
S. 997A(6) inserted 5/2010, ss. 8, 165(8)
S. 997A(7) inserted 9/2012, ss. 15(h), 141(8)
S. 997A(8) inserted 9/2012, ss. 15(h), 141(8)
S. 997A(8) substituted 59/2015, s. 39(8)(g)
S. 998 repealed with saver 25/2008, s. 97 & sch. 4, pars. 2, 5, 6, table, pt. 1
S. 999 repealed with saver 25/2008, s. 97 & sch. 4, pars. 2, 5, 6, table, pt. 1
S. 1000 non-application of S.I. No. 462 of 2002, reg. 5(4)
S. 1000 repealed with saver 25/2008, s. 97 & sch. 4, pars. 2, 5, 6, table, pt. 1
S. 1000(a) amended 3/2008, s.141 & sch. 8, par. 1(r) & 7(a)(ii)
S. 1000(6A) repealed with saver 25/2008, s. 97 & sch. 4, pars. 2, 5, 6, table, pt. 1
S. 1000(6B) repealed with saver 25/2008, s. 97 & sch. 4, pars. 2, 5, 6, table, pt. 1
S. 1001 limitation on actions under S.I. No. 624 of 2010, regs. 1(2), 11(4)(d)
S. 1001(1)(a) substituted 52/2012, ss. 1(2), 158 & schedule, item 9
S. 1001(1)(b) amended 31/2010, ss. 123, 125 & sch. 7(pt. 1)
S. 1001(1)(b) substituted 52/2012, ss. 1(2), 158 & schedule, item 9
S. 1001(1)(c) inserted 52/2012, ss. 1(2), 158 & schedule, item 9
S. 1001(2) amended 41/2017, ss. 82(2) and schedule 2 para. 1(az), 82(3)(a)
S. 1001(3) substituted 26/2020, ss. 70(a), 76(9)
S. 1001(3)(c) substituted 11/2007, s. 120
S. 1001(3)(c) amended 45/2019, ss. 72(a), 76(9)
S. 1001(3)(c)(iv) amended 45/2019, ss. 72(b), 76(9)
S. 1001(3A) inserted 26/2020, ss. 70(b), 76(9)
S. 1001(4) substituted 26/2020, ss. 70(c), 76(9)
S. 1002 saver S.I. No. 605 of 2001, reg. 15(2)
S. 1002 limitation on actions under S.I. No. 624 of 2010, regs. 1(2), 11(4)(d)
S. 1002 applied S.I. No. 436 of 2009, regs. 2 , 5(1) &(2)
  S.I. No 605 of 2001, art. 15
S. 1002 amended 25/2008, ss. 531N(b) (as inserted by s. 2A of 25/2008), 102(8)
S. 1002(1) amended 39/2023, ss. 89(e), 102(8)
  39/2023, ss. 95(11), 102(8)
  41/2017, ss. 82(2) and schedule 2 para. 1(ba), 82(3)(a)
  52/2012, ss. 1(2), 158 & schedule, item 10
  6/2011, s. 3(1)(c)-(d), (2), 84(8)
  25/2008, s. 92(j)
S. 1002(1)(a) amended 44/2022, ss. 96(12), 96(25), 99(1)(d), 99(4)
  45/2021, s. 80(1)(e)
  31/2021, s. 43(g)
  52/2015, ss. 86(2), 86(1)(a),(b), schedule, ref. nos. 24, 25
  5/2010, s. 150(2)(b), (3)
  1/2003, s.119, sch. 3
  31/1999, ss. 162, 163, sch. 4
S. 1002(1)(a)(v) amended 31/2010, ss. 123, 125 & sch. 7(pt. 1)
S. 1002(1)(a)(vi) amended 23/2023, ss. 1(2), 24, schedule
S. 1002(1)(a)(ix) inserted 23/2023, ss. 1(2), 24, schedule
S. 1002(1)(c) substituted 6/2011, ss. 74(a)
S. 1002(1)(f) inserted 41/2013, s. 82
S. 1002(3)(a) amended 7/2001, s.238, table
S. 1002(8) amended 6/2011, ss. 74(b)
S. 1003 non-application of S.I. No. 353 of 2009, art. 5(4)
  S.I. No. 462 of 2002, reg. 5(4)
S. 1003 transfer of functions under S.I. No. 302 of 2002, arts. 1(2), 4(1) & schedule
S. 1003(1) amended 8/2004, ss. 85(a), 94(9)(e)
S. 1003(1)(a) amended 11/2007, s. 125(a) &(b)
  1/2003, s. 119, sch. 3
S. 1003(2) amended 8/2004, ss. 85(b), 94(9)(e)
S. 1003(2)(a)(I) amended 5/2002, s. 124(a)
S. 1003(2)(ac) inserted 3/2008, s. 131(a)
S. 1003(2)(c) amended 5/2002, s. 124(b)
S. 1003(2)(c)(i) amended 7/2001, s. 240, sch. 5
S. 1003(2)(c)(ii) amended 39/2023, ss. 91, 102(8)
  7/2001, s. 240, sch. 5
  3/2000, s. 161, table
S. 1003(2A) inserted 3/2008, s. 131(b)
S. 1003(3)(a) amended 5/2002, s. 124(c)
S. 1003(3)(a) substituted 6/2006, s. 121
S. 1003(3)(d) inserted 5/2002, s. 124(b)
S. 1003(3)(d)(i) amended 31/2010, ss. 123, 125 & sch. 7(pt. 1)
S. 1003(5) amended 25/2008, s. 94(1)(a), (2)
S. 1003A inserted 6/2006, s. 122(1), (3)
S. 1003A non-application of S.I. No. 353 of 2009, art. 5(4)
S. 1003A company to be designated by order as the Trust for the purposes of 6/2006, s. 122(2)
S. 1003A(1) amended 8/2013, ss. 25(1)(a), (2), 108(8)
  5/2010, ss. 28(1)(a) &(b), 165(8)
S. 1003A(2) substituted 5/2010, ss. 28(2), 165(8)
S. 1003A(2)(a) amended 8/2013, ss. 25(1)(b), (2), 108(8)
S. 1003A(2)(aa), (ab) inserted 8/2013, ss. 25(1)(c), (2), 108(8)
S. 1003A(2)(d) amended 3/2008, s. 132(2)
  11/2007, 122(2)
S. 1003A(2)(f) amended 8/2013, ss. 25(1)(d), (2), 108(8)
S. 1003A(4) substituted 5/2010, ss. 28(3), 165(8)
S. 1003A(5) amended 8/2013, ss. 25(1)(e), (2), 108(8)
  25/2008, s. 94(1)(b), (2)
S. 1003A(11A) inserted 11/2007, 122(1)
S. 1003A(11A)(c) amended 3/2008, s.132
S. 1004 non-application of S.I. No. 353 of 2009, art. 5(4)
  S.I. No. 462 of 2002, reg. 5(4)
S. 1004(5) substituted 59/2015, s. 39(8)(h)
S. 1005(5) substituted 59/2015, s. 39(8)(h)
S. 1006 amended 25/2008, ss. 531N(c) (as inserted by s. 2A of 25/2008), 102(8)
S. 1006(1) amended 39/2023, ss. 95(12), 102(8)
  44/2022, ss. 96(13), 96(25), 99(1)(e), 99(4)
  45/2021, s. 80(1)(f)
  31/2021, s. 43(h)
  52/2012, ss. 1(2), 158 & schedule, item 11
  6/2011, s. 3(1)(e)-(f), (2), 84(8)
  25/2008, s. 97 & sch. 4, pars. 3, 6, table, pt. 2
  1/2003, s.119, sch. 3
S. 1006(1)(c) amended 31/2010, ss. 123, 125 & sch. 7(pt. 1)
S. 1006(1)(d) amended 23/2023, ss. 1(2), 24, schedule
S. 1006(1)(g) inserted 23/2023, ss. 1(2), 24, schedule
S. 1006A inserted 3/2000, s.164
S. 1006A amended 25/2008, ss. 531N(d) (as inserted by s. 2A of 25/2008), 102(8)
  7/2001, s.239
S. 1006A repealed 25/2008, s. 97 & sch. 4
S. 1006A(1) amended 5/2002, s.125(a)(i)
  1/2003, s.119, sch. 3
S. 1006A(2) order of priority of set-off under. S.I. No. 471 of 2002
  S.I. No. 399 of 2001
S. 1006A(2A) applied 31/2010, ss. 105(2)-(3) & 125
S. 1006A(5) substituted 5/2002, s.125(a)(ii)
S. 1006B inserted 3/2000, s.164
S. 1006B repealed 25/2008, s. 97 & sch. 4
S. 1006B non-application of S.I. No. 353 of 2009, art. 5(4)
  S.I. No. 462 of 2002, reg. 5(4)
S. 1006B(5) inserted 5/2002, s.125(b)
S. 1008(2)(a) renumbered as s. 1008(2)(a)(i) 11/2007, ss. 30(1)(a)(i), (2), 130(9)
S. 1008(2)(a)(ii) inserted 11/2007, ss. 30(1)(a)(ii), (2), 130(9)
S. 1008(4) deleted 11/2007, ss. 30(1)(b), (2), 130(9)
S. 1008A inserted 39/2023, ss. 38, 102(8)
S. 1010(6)(b) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 131
S. 1010(7)(c) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 132
S. 1012(1) substituted  59/2015, s. 39(9)(a)
S. 1012(2) amended 59/2015, s. 39(9)(b)
S. 1013(1) amended 5/2005, ss. 37(a)(i)(ii)(iii), 150(8)
  3/1998, s.50(1)(a)(i)(ii)(2)
S. 1013(1)(d) substituted 3/2000, s.70(1)(a), (2)
S. 1013(2)(a)(I) amended 3/1998, s.50(1)(b)(i)(2)
S. 1013(2)(a)(II) amended 5/2005, ss. 37(b)(i), 150(8)
  3/1998, s.50(1)(b)(ii)(2)
S. 1013(2)(a)(III) inserted 3/1998, s.50(1)(b)(iii)(2)
S. 1013(2)(a)(III) amended 5/2005, ss. 37(b)(ii), 150(8)
S. 1013(2)(a)(IV) inserted 5/2005, ss. 37(b)(iii), 150(8)
S. 1013(2)(III) substituted 3/2000, ss. 70(1)(b), 70(2)
S. 1013(2A) inserted 3/1998, s.50(1)(c)(2)
S. 1013(2A) amended 3/2000, ss. 70(1)(c), 70(2)
S. 1013(2B) inserted 3/2000, ss. 70(1)(d), 70(2)
S. 1013(2C) inserted 3/2000, ss. 70(1)(d), 70(2)
S. 1013(2C) amended 7/2001, ss. 77, 243(9), sch. 2, par. 55
Ss. 1017(3), 1017(4) inserted 18/2016, s. 55(a)
S. 1018 amended 26/2005, ss. 23(5)(a)(b), 364(1)
S. 1019(2)(a)(ii) amended 7/2001, s. 77, sch. 2, pars. 56, 61(e)
S. 1019(5) amended 7/2001, s. 77, sch. 2, pars. 56, 61(e)
S. 1019(6) deleted 52/2015, s. 70(c)
S. 1020(1) amended 7/2001, s.77, sch. 2, pars. 57, 61(a)
S. 1020(3) amended 7/2001, s.77, sch. 2, pars. 57, 61(a)
S. 1021(2) amended 7/2001, s.240, sch. 5
S. 1021(2) repealed in part 3/2000, s.69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 1022(1) substituted 3/2000, s.29(1)(a), 2(a)
S. 1022(2) amended 3/2000, s.29(1)(b), 2(a)
S. 1022(2)(b) substituted 59/2015, s. 40(1)(a)
S. 1022(2)(c) deleted 59/2015, s. 40(1)(a)
S. 1022(2A) inserted 59/2015, s. 40(1)(b)
S. 1022(2A) amended 41/2017, s. 75 and schedule 3(o)
S. 1022(6) substituted 3/2000, s.29(1)(c), 2(a)
S. 1022(7) amended 3/2000, s.29(1)(d), 2(a)
S. 1022(8) amended 3/2000, s.29(1)(e), 2(a)
S. 1022(8)(a) amended 59/2015, s. 40(1)(c)
S. 1022(9) inserted 3/2000, s.29(1)(f), 2(b)
S. 1022(9) amended 5/2002, s.138, sch. 6, pars. 3(u), 6(c)(v)
S. 1023(1) amended 41/2013, ss. 7(1)(j), (2)
  3/2000, ss. 14, Sch. 1(6)(a), 166(9)
S. 1023(2)(a) amended 3/2000, ss. 14, Sch. 1(6)(b), 166(9)
S. 1023(3) amended 7/2001, s.77, sch. 2, pars. 57, 61(e)
S. 1023(4) amended 7/2001, s.77, sch. 2, pars. 57, 61(e)
S. 1024 amended 3/2000, ss. 21(2), 166(9)
S. 1024(2)(a)(i) amended 41/2013, ss. 31(2)(b), (3)
  3/2000, ss. 89(b), 166(9)
  2/1999, ss. 47(2)(b), 70(2)(b), 217(9)
S. 1024(2)(a)(i) substituted 5/2002, ss. 24(1), sch. 2, Pt 1 par. 2(j), 141(8)
S. 1024(2)(a)(ii) amended 5/2002, s. 138, sch. 6, pars. 3(v)(i), 6(c)(ii)
  3/2000, ss. 14, Sch. 1(7)(a), 166(9)
S. 1024(2)(a)(iii) amended 5/2002, s. 138, sch. 6, pars. 3(v)(ii), 6(c)(ii)
  3/2000, ss. 14, Sch. 1(7)(b), 166(9)
S. 1024(2)(a)(ix) amended 5/2002, s. 138, sch. 6, pars. 3(v)(iii), 6(c)(ii)
  3/2000, ss. 21(2), 166(9)
  2/1999, ss. 26(c), 217(9)
S. 1024(2)(a)(vi) substituted 7/2001, ss. 20(b), 243(9)
S. 1024(2)(a)(vi) amended 24/2009, s. 24
S. 1024(2)(a)(viii) amended 3/1998, ss. 14(1)(d), 16(c), 138(8)
S. 1024(2)(a)(viii) substituted 3/2000, ss. 14, Sch. 1(7)(c), 166(9)
S. 1024(2)(a)(viiia) inserted 7/2001, ss. 11(1)(c), 243(9)
S. 1024(2)(a)(xa) inserted 3/1998, ss. 17(c), 138(8)
S. 1024(2)(a)(xa) substituted 5/2002, s. 138, sch. 6, pars. 3(v)(iv), 6(c)(ii)
S. 1024(2)(c) substituted 3/2000, ss. 3(b)(i), 166(9)
S. 1024(4) substituted 3/2000, ss. 3(b)(ii), 166(9)
S. 1025, provsn. for return of contributions under. 26/2005, ss. 37, 364(1)
S. 1025(1) amended 3/2000, ss. 14, Sch. 1(8), 166(9)
S. 1025(4)(d) amended 8/2013, s. 105(a), (b) & sch. 2 pars. 1(k), 5(a)
  5/2002, s. 138, sch. 6, pars. 3(w), 6(c)(ii)
S. 1026 saver for 26/2005, ss. 37, 364(1)
S. 1026(3)(c) amended 18/2011, ss. 1(2), 5(8), (9)(a) & sch. 1
S. 1028(2) amended 7/2001, s. 77, sch. 2, pars. 59, 61(e)
S. 1028(3) amended 7/2001, s. 77, sch. 2, pars. 59, 61(e)
S. 1028(4) deleted 3/1998, ss. 75, 138(8)
S. 1028(6A) inserted 6/2006, ss. 75(1)(a), (2), 130(8)
S. 1030(2)(c) amended 3/2000, s. 88(1)(a), (2)
S. 1030(2)(d)substituted 3/2000, s. 88(1)(b), (2)
S. 1030(2A) inserted 6/2006, ss. 75(1)(b), (2), 130(8)
S. 1031(2A) inserted 6/2006, ss. 75(1)(c), (2), 130(8)
S. 1031A inserted 18/2011, ss. 1(1), 5(8)
S. 1031A(2) amended 9/2012, s. 134(1)(g), (3)(a)
S. 1031B inserted 18/2011, ss. 1(1), 5(8)
S. 1031C inserted 18/2011, ss. 1(1), 5(8)
Ss. 1031C(3), 1031C(4) inserted 18/2016, s. 55(b)
S. 1031D inserted 18/2011, ss. 1(1), 5(8)
S. 1031E inserted 18/2011, ss. 1(1), 5(8)
S. 1031F inserted 18/2011, ss. 1(1), 5(8)
S. 1031G inserted 18/2011, ss. 1(1), 5(8)
S. 1031G(2)(b) substituted 59/2015, s. 40(2)(a)
S. 1031G(2)(c) deleted 59/2015, s. 40(2)(a)
S. 1031G(2A) inserted 59/2015, s. 40(2)(b)
S. 1031G(8)(a) amended 59/2015, s. 40(2)(c)
S. 1031H inserted 18/2011, ss. 1(1), 5(8)
S. 1031H(1) amended 41/2013, ss. 7(1)(k), (2)
S. 1031I inserted 18/2011, ss. 1(1), 5(8)
S. 1031I(2)(a)(i) amended 41/2013, ss. 31(2)(c), (3)
S. 1031J inserted 18/2011, ss. 1(1), 5(8)
S. 1031J(1) amended 9/2012, s. 134(1)(h), (3)(a)
S. 1031J(1A) inserted 8/2013, s. 103(1)(a), (3)(a)
S. 1031J(2)(a) amended 8/2013, s. 103(1)(b), (3)(a)
S. 1031J(2)(b) substituted 8/2013, s. 103(1)(c), (3)(a)
S. 1031J(2)(c) inserted 8/2013, s. 103(1)(d), (3)(a)
S. 1031J(3A) inserted 8/2013, s. 103(1)(e), (3)(a)
S. 1031K inserted 18/2011, ss. 1(1), 5(8)
S. 1031L inserted 18/2011, ss. 1(1), 5(8)
S. 1031M inserted 18/2011, ss. 1(1), 5(8)
S. 1031N inserted 18/2011, ss. 1(1), 5(8)
S. 1031O inserted 18/2011, ss. 1(1), 5(8)
S. 1031O(1) substituted 8/2013, s. 103(1)(f), (3)(a)
S. 1031P inserted 18/2011, ss. 1(1), 5(8)
S. 1031Q inserted 18/2011, ss. 1(1), 5(8)
S. 1031R inserted 18/2011, ss. 1(1), 5(8)
S. 1032(2)(c) amended 23/2020, ss. 2(1)(f), 50(a)
  45/2019, ss. 12(1)(a), 76(8)
S. 1032(3) amended 23/2020, ss. 2(1)(f), 50(b)
  45/2019, ss. 12(1)(b), 76(8)
S. 1033 repealed 2/1999, ss. 28(3)(4), 217(9)
S. 1035 amended 3/2003, s.51(1)(a)(2)
S. 1035A inserted 3/2003, s.51(1)(b)(2)
S. 1035A(1) amended 52/2015, ss. 90(8), 28(a), (b)
  5/2010, ss.31(1)(a)-(c), (2)
S. 1035A(1)(a)(i) amended 45/2019, ss. 33(a), 76(8)
S. 1035A(1)(a)(ii) amended 45/2019, ss. 33(b), 76(8)
S. 1037(2A) inserted 59/2015, s. 40(3)(a)(i)
S. 1037(3) deleted 59/2015, s. 40(3)(a)(ii)
S. 1038 substituted 59/2015, s. 40(3)(b)
S. 1041(1) amended 39/2023, ss. 25(a), 102(8)
  44/2022, ss. 92(1)(a), 92(2)
S. 1041(1A) inserted 44/2022, ss. 92(1)(b), 92(2)
S. 1041(1A)(f) amended 39/2023, ss. 25(b), 102(8)
S. 1041(1B) substituted 39/2023, ss. 25(c), 102(8)
S. 1041(1B) inserted 44/2022, ss. 92(1)(b), 92(2)
S. 1041(1C) inserted 44/2022, ss. 92(1)(b), 92(2)
S. 1041(1C)(f) amended 39/2023, ss. 25(d), 102(8)
S. 1041(2) amended 44/2022, ss. 92(1)(c), 92(2)
S. 1043 amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 133
S. 1047 substituted 25/2008, s. 98(1) & sch. 5 , par. 2(z)
S. 1048(1) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 134
S. 1048(2)(a) amended 8/2004, s. 89, schedule 3, 1(ad)
S. 1052(1) amended 25/2008, s. 98(1) & sch. 5, par. 2(aa)(i)
  8/2004, s. 86(2)(5)
  7/2001, s. 240, sch. 5
S. 1052(2) amended 25/2008, s. 98(1) & sch. 5, par. 2(aa)(ii)
  7/2001, s. 240, sch. 5
S. 1052(4) amended 45/2021, s. 75(5)(a) and sch. part. 1 para. (l)
  25/2008, s. 98(1) & sch. 5, par.(2aa)(iii)
S. 1053(1)(i) amended 7/2001, s. 240, sch. 5
S. 1053(1)(ii) amended 5/2005, ss. 141(1)(a)(i), (2), 150(9)
S. 1053(1A) inserted 5/2002, s.130(a)(i)
S. 1053(1A)(b) amended 5/2005, ss. 141(1)(a)(i), (2), 150(9)
S. 1053(2) amended 7/2001, s. 240, sch. 5
S. 1053(5A) inserted 5/2002, s.130(a)(ii)
S. 1053(6) amended 5/2002, s.130(a)(iii)
S. 1053(8) inserted 25/2008, s. 98(1) & sch. 5, par. 2(ab)
S. 1054 substituted 25/2008, s. 98(1) & sch. 5, par. 2(ac)
S. 1054(2)(a)(i) amended 5/2002, s. 130(b)(i)
  7/2001, s. 240, sch. 5
S. 1054(2)(a)(ii) amended 5/2002, s. 130(b)(i)
  7/2001, s. 240, sch. 5
S. 1054(2)(b)(i) amended 7/2001, s. 240, sch. 5
S. 1054(2)(b)(ii) amended 7/2001, s. 240, sch. 5
S. 1054(3) substituted 44/2022, s. 104(a), sch., para. 1(d), s. 104(b), sch. para 2.
S. 1054(3) amended 45/2021, s. 75(5)(a) and sch. part. 1 para. (m)
S. 1054(3)(a)(i)(I) amended 7/2001, s. 240, sch. 5
S. 1054(3)(a)(i)(II) amended 5/2005, ss. 141(1)(b), (2), 150(9)
S. 1054(3)(a)(ii) amended 7/2001, s. 240, sch. 5
S. 1054(3)(b)(i) amended 7/2001, s. 240, sch. 5
S. 1054(3)(b)(ii) amended 7/2001, s. 240, sch. 5
S. 1055 amended 7/2001, s.240, sch. 5
S. 1055 substituted 25/2008, s. 98(1) & sch. 5, par. 2(ad)
S. 1056 applied 7/2001, ss. 130(2)(4), 152
S. 1056(3)(a)(i)-(ii) amended 7/2001, s. 240, sch. 5
S. 1056(3)(b)(i)-(v) amended 7/2001, s. 240, sch. 5
S. 1057(1) amended 7/2001, s. 240, sch. 5
S. 1057(3) inserted 25/2008, s. 98(1) & sch. 5, par. 2(ae)
S. 1058(1) amended 25/2008, s. 98(1) & sch. 5, par. 2(af)
  7/2001, s.240, sch. 5
S. 1059 applied with necessary modifications 52/2012, ss. 1(2), 148(a)
S. 1060(3) inserted 25/2008, s. 98(1) & sch. 5, par. 2(ag)
S. 1061 applied with necessary modifications 1/2003, s. 58(9)
  19/2000, s. 24(8)(9)
  31/1999, s. 133
S. 1061(1) amended 3/2003, s.162(1)(a)(2)
  5/2002, s.130(c)
S. 1061(6) amended 3/2003, s.162(1)(b)(2)
S. 1061(7) inserted 25/2008, s. 98(1) & sch. 5, par. 2(ah)
S. 1062 applied with necessary modifications 52/2012, ss. 1(2), 148(b)
  1/2003, s. 58(9)
  19/2000, s. 24(8)(9)
  31/1999, s. 133
S. 1063 applied with necessary modifications 52/2012, ss. 1(2), 148(c)
  1/2003, s. 58(9)
  19/2000, s. 24(8)(9)
  31/1999, s. 133
S. 1063 amended 25/2008, s. 98(1) & sch. 5, par. 2(ai)
S. 1064 applied with necessary modifications 1/2003, s. 58(9)
  19/2000, s. 24(8)(9)
  31/1999, s. 133
S. 1065 applied with necessary modifications 52/2012, ss. 1(2), 148(d)
  1/2003, s. 58(9)
  19/2000, s. 24(8)(9)
  31/1999, s. 133
S. 1065 applied 31/2010, ss. 118 & 125
S. 1065(1) substituted 41/2013, s. 78(5)(a)
S. 1065(2)(a) amended 41/2013, s. 78(5)(b)
S. 1065(4) inserted 41/2013, s. 78(5)(c)
S. 1066 applied with necessary modifications 52/2012, ss. 1(2), 148(e)
  1/2003, s. 58(9)
  19/2000, s. 24(8)(9)
  31/1999, s. 133
S. 1066 amended 59/2015, s. 40(4)
S. 1066 references construed 13/2021, s. 4(2), schedule 2
S. 1067 applied with necessary modifications 52/2012, ss. 1(2), 148(f)
S. 1068 amended 25/2008, s. 98(1) & sch. 5, par. 2(aj)
  5/2002, s. 130(d)
S. 1068 applied with necessary modifications 52/2012, ss. 1(2), 148(g)
  1/2003, s. 58(9)
  19/2000, s. 24(8)(9)
  31/1999, s. 133
S. 1069(1) substituted 9/2012, s. 129 & sch. 4, pt. 2, par.(e)
S. 1069(2) substituted 25/2008, s. 98(1) & sch. 5, par. 2(ak)
S. 1071(1)(a) amended 25/2008, s. 98(1) & sch. 5, par.2(al)(i)
  7/2001, s.240, sch. 5
S. 1071(1)(b) amended 25/2008, s. 98(1) & sch. 5, par. 2(al)(ii)
  7/2001, s.240, sch. 5
S. 1071(2) amended 25/2008, s. 98(1) & sch. 5, par. 2(al)(iii)
  7/2001, s.240, sch. 5
S. 1071(2A) inserted 2/1999, ss. 84(1)(a), 84(2)
S. 1072(1) amended 7/2001, s. 240, schedule 5
S. 1072(2A) inserted 5/2002, s. 131
S. 1072(4) inserted 25/2008, s. 98(1) & sch. 5, par. 2(am)
S. 1073 substituted 2/1999, s. 84(1)(b), (2)
S. 1073(1)(a) amended 25/2008, s. 98(1) & sch. 5, par. 2(an)(i)
  7/2001, s.240, sch. 5
S. 1073(1)(b) amended 25/2008, s. 98(1) & sch. 5, par. 2(an)(ii)
  7/2001, s.240, sch. 5
S. 1074(a) amended 25/2008, s. 98(1) & sch. 5, par. 2(ao)(i)
  7/2001, s.240, sch. 5
S. 1074(b) amended 25/2008, s. 98(1) & sch. 5, par. 2(ao)(ii)
  7/2001, s.240, sch. 5
S. 1075 substituted 25/2008, s. 98(1) & sch. 5, par. 2(ap)
S. 1075(1) amended 7/2001, s.240, sch. 5
S. 1075(2) amended 7/2001, s.240, sch. 5
S. 1075(3)(a) amended 7/2001, s.240, sch. 5
S. 1075(3)(b) amended 7/2001, s.240, sch. 5
S. 1075(4)(a) amended 7/2001, s.240, sch. 5
S. 1075(4)(b) amended 7/2001, s.240, sch. 5
S. 1075(5) amended 44/2022, s. 104(a), sch., para. 1(e), s. 104(b), sch. para 2.
S. 1075(5) substituted 45/2021, s. 75(5)(a) and sch. part. 1 para. (n)
S. 1076(1) substituted 2/1999, s. 84(1)(c), (2)
S. 1076(1)(b) amended 41/2017, ss. 82(2) and schedule 2 para. 1(bb), 82(3)(a)
S. 1077f(1) amended 44/2022, ss. 102(4)(a), (b), 103
S. 1077 substituted 25/2008, s. 98(1) & sch. 5, pt. 1, par. 2(aq)
S. 1077(1) amended 45/2021, s. 75(5)(a) and sch. part. 1 para. (o)
S. 1077(2) amended 3/2008, s.141 & sch. 8, par. 1(s) & 7(a)(ii)
Pt. 47, ch. 3A (ss. 1077A -1077D) applied 6/2011, s. 54
S. 1077A amended 39/2023, ss. 95(13), 102(8)
  44/2022, ss. 96(14), 96(25), 99(1)(f), 99(4), 102(3), 103
  45/2021, s. 80(1)(g)
  31/2021, s. 43(i)
  52/2012, ss. 1(2), 158 & schedule, item 12
  6/2011, s. 3(1)(g), (2), 84(8)
  5/2010, s. 97(7)
S. 1077A inserted 25/2008, s. 98(1) & sch. 5, pt. 1
S. 1077A(cb) amended 39/2023, ss. 100(a), schedule, para. 1(m)(i), 100(b)
S. 1077A(cc) inserted 39/2023, ss. 100(a), schedule, para. 1(m)(ii), 100(b)
S. 1077A(d) amended 31/2010, ss. 123, 125 & sch. 7(pt. 1)
S. 1077A(j) inserted 23/2023, ss. 1(2), 24, schedule
S. 1077A(1) amended 41/2013, s. 84 & schedule, pars. 1(k), 5(e)
  5/2010, s. 150(2)(c), (3)
S. 1077B inserted 25/2008, s. 98(1) & sch. 5, pt. 1
S. 1077C inserted 25/2008, s. 98(1) & sch. 5, pt. 1
S. 1077C(2)(b) amended 45/2021, s. 75(5)(a) and sch. part. 1 para. (p)
  12/2009, s. 30(2), 5(b)
S. 1077D inserted 25/2008, s. 98(1) & sch. 5, pt. 1
S. 1077D(1)(c) amended 45/2021, s. 75(5)(a) and sch. part. 1 para. (q)
S. 1077D(2) applied 31/2010, ss. 116(10) & 125
S. 1077E inserted 25/2008, s. 98(1) & sch. 5
S. 1077E amended 31/2010, ss. 123, 125 & sch. 7(pt. 1)
S. 1077E(1) amended 26/2020, ss. 71, 76(9)
  37/2014, s. 85(b)
  41/2013, s. 84 & schedule, pars. 1(l), 5(a)
  52/2012, ss. 1(2), 158 & schedule, item 13
  9/2012, s. 124
  6/2011, ss. 20(1)(p), (4), 84(8)
S. 1077E(2)(a) substituted 41/2017, s. 77(1), (2), schedule 1, para. 5
S. 1077E(11)(a) amended 52/2015, ss. 78(a)(i), (ii)
S. 1077E(11)(b) amended 52/2015, ss. 78(b)(i), (ii)
S. 1077E(12) amended 9/2012, s. 138 & sch. 6, pars. 1(q), 4(a)(i)
S. 1077E(15A) inserted 18/2016, ss. 56(1), 56(4)
S. 1077E(18) inserted 45/2021, s. 74
S. 1077F applied with modifications 23/2023, ss. 1(2), 21(1)
S. 1077F reference construed 44/2022, ss. 101(19)(b)(iv), 103
S. 1077F inserted 45/2021, s. 75(1)(a)
S. 1077F(1) amended 39/2023, ss. 95(14)(a), 102(8)
  44/2022, ss. 86(a)(i), (ii), 106(8), 96(15)(a), (b), 96(25), 99(1)(g)(i), (ii), 99(4)
S. 1077F(2)(a)(i) substituted 39/2023, ss. 95(14)(b), 102(8)
S. 1077F(9) substituted 44/2022, ss. 86(b), 106(8)
S. 1078 construction of. 31/1999, ss. 10, 139, 145, 149(1)(a)
S. 1078 amended 25/2008, ss. 531N(e) (as inserted by s. 2A), 102(8)
S. 1078 power of arrest 31/2010, ss. 116(23) & 125
S. 1078 applied 31/2010, ss. 108(2)(c) & 125
S. 1078 application extended 41/2017, s. 60(4)
S. 1078 amended 25/2008, ss. 531N(e) (as inserted by s. 2A of 25/2008), 102(8)
S. 1078 surveillance authorisation for arrestable offence under 19/2009, ss. 4, 5, 6, 7
S. 1078 restricted 52/2012, ss. 1(2), 46(4)
S. 1078 serious offence under revenue offence for purposes of Act 3/2011, s.1(1)
S. 1078(1) amended 39/2023, ss. 95(15), 102(8)
  44/2022, ss. 96(16), 96(25), 99(1)(h), 99(4)
  45/2021, s. 80(1)(h)
  31/2021, s. 43(j)
  52/2012, ss. 1(2), 158 & schedule, item 14(a)
  6/2011, s. 3(1)(h)-(i), (2), 84(8)
  5/2010, s. 150(2)(d), (3)
  1/2003, s.119, sch. 3
S. 1078(1)(e) amended 31/2010, ss. 123, 125 & sch. 7(pt. 1)
S. 1078(1A) inserted 5/2005, ss. 142(a), 150(9)
S. 1078(1B) inserted 11/2007, s. 126
S. 1078(2) amended 52/2012, ss. 1(2), 158 & schedule, item 14(b)
  5/2005, ss. 142(b)(i)(ii)(iii), 150(9)
S. 1078(2)(ba) inserted 6/2011, ss. 75
S. 1078(2)(bb) inserted 6/2011, ss. 75
S. 1078(2)(d) substituted 18/2015, s. 52(a)
S. 1078(2)(dd) inserted 2/1999, ss. 27(b), 217(9)
S. 1078(2)(fa) inserted 9/2012, s. 126(2)
S. 1078(2)(g) amended 5/2002, s.133(a)
S. 1078(2)(hh) inserted 2/1999, ss. 211(a), 217(8)
S. 1078(2)(ii)(i) amended 6/2011, ss. 20(1)(q), (4), 84(8)
S. 1078(2)(ii)(ii) amended 6/2011, ss. 20(1)(r), (4), 84(8)
S. 1078(2)(j) substituted 18/2015, s. 52(b)
S. 1078(3)-(10) applied with modifications 2/2020, s 28B(10), 17(b) inserted by 8/2020, s. 2(2)
  2/2020, s. 28(16)
S. 1078(3)(a) amended 3/2008, s.138(1)(d) &(2)
  7/2001, s.233
  3/2003, s.160(1)(2)
S. 1078(3)(b) amended 7/2001, s.240, sch. 5
  2/1999, ss. 211(b), 217(8)
S. 1078(3A) inserted 2/1999, ss. 211(c), 217(8)
S. 1078(3B) inserted 5/2002, s.133(b)
S. 1078(3B) amended 25/2008, s. 92(k)
S. 1078(5) amended 5/2005, ss. 142(c), 150(9)
S. 1078(9) substituted 44/2022, s. 104(a), sch., para. 1(f), s. 104(b), sch. para 2.
S. 1078(9) amended 45/2021, s. 75(5)(a) and sch. part. 1 para. (r)(i), (ii)
  6/2011, ss. 20(1)(s), (4), 84(8)
  31/2010, ss. 123, 125 & sch. 7(pt. 1)
  5/2010, s. 159 & sch. 4, pars. 1(l), 6(a)(i)
  25/2008, s. 98 & sch. 5, par. 2(ar)
S. 1078(10) inserted 5/2010, s. 155
S. 1078A inserted 3/2003, s. 161
S. 1078A(3)(a) amended 3/2008, s.138(1)(e) &(2)
S. 1078B inserted 3/2003, s. 161
S. 1078B(6) amended 9/2012, s. 138 & sch. 6, pars. 1(r), 4(a)(i)
  25/2008, s. 99 & sch. 6, pars. 1(c), 7(a)(iii)
S. 1078C inserted 3/2003, s. 161
S. 1079 applied with modifications 2/2020, s. 28(16)
S. 1079 amended 25/2008, ss. 531N(f) (as inserted by s. 2A of 25/2008), 102(8)
S. 1079(1) amended 39/2023, ss. 95(16), 102(8)
  44/2022, ss. 96(17), 96(25), 99(1)(i), 99(4)
  45/2021, s. 80(1)(i)
  31/2021, s. 43(k)
  41/2017, ss. 82(2) and schedule 2 para. 1(bc), 82(3)(a)
  52/2012, ss. 1(2), 158 & schedule, item 15
  6/2011, s. 3(1)(j), (2), 84(8)
  1/2003, s. 119, sch. 3
S. 1079(1)(e) amended 31/2010, ss. 123, 125 & sch. 7(pt. 1)
S. 1079(7)(a)(b) amended 7/2001, s.240, sch. 5
S. 1080 substituted 5/2005, ss. 145(1)(8)(a), 150(9)
S. 1080(1) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 135
S. 1080(1)(a)(b) amended 3/1998, s.133(1)(a)(6)
  5/2002, s.129(1)(f)(i)(7)
Ss. 1080(2)-1080(4) applied S.I. No. 462 of 2002, reg. 6
S. 1080(2) amended 7/2001, s.240, sch. 5
S. 1080(2) deleted 5/2002, s.129(1)(f)(ii)(7)
S. 1080(2) Table substituted 12/2009, s. 29(1)(h), (7)(a)
S. 1080(2)(b) substituted 6/2011, ss. 21(1)(g), 84(8)
S. 1080(2)(b)(ii) amended 30/2018, s. 58(1)(x)
S. 1080(4) amended 7/2001, s.236(b)
S. 1080(4)(d) amended 41/2017, ss. 82(2) and schedule 2 para. 1(bd), 82(3)(a)
S. 1080A inserted 8/2020, s. 6
S. 1080B inserted 26/2020, ss. 65, 76(9)
S. 1080B(1) amended 9/2022, s. 6(a)
  23/2021, s. 10(a)(i)(I), (ii), (iii)
S. 1080B(1)(b) substituted 23/2021, s. 10(a)(i)(II)
S. 1080B(1A) inserted 9/2022, s. 6(b)
S. 1080B(1B) inserted 9/2022, s. 6(b)
S. 1080B(3) amended 23/2021, s. 10(b)
S. 1080B(4) amended 23/2021, s. 10(c)
S. 1080B(8) substituted 9/2022, s. 6(c)
S. 1080B(10) deleted 43/2024, s. 106(a)
S. 1080B(11) substituted 43/2024, s. 106(b)
S. 1080B(12) substituted 43/2024, s. 106(c)
S. 1080B(19) inserted 45/2021, s. 72
S. 1080B(20) inserted 45/2021, s. 72
S. 1080C inserted 45/2021, s. 73
S. 1081 substituted 5/2005, ss. 145(1)(8)(a), 150(9)
S. 1082(1) substituted 9/2012, s. 129 & sch. 4, pt. 2, par.(f)
Ss. 1082(3), 1082(4), 1082(5) amended 5/2005, ss. 145(1)(7)(a), 150(9), sch. 5, pt. 1
S. 1082(6) inserted 5/2005, ss. 145(2)(8)(b), 150(9)
S. 1083 amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 136
  25/2008, s. 97 & sch. 4, pars. 3, 6, table, pt. 2
S. 1083 repealed 5/2005, ss. 145(6)(a)(b)(vii), 150(9)
S. 1083(1) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 136
S. 1084 applied with modifications 26/2005, ss. 21(1)(b), 364(1)
S. 1084(1)(a) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), items no. 137, 138, 139
S. 1084(1)(b) amended 45/2021, s. 75(5)(a) and sch. part. 1 para. (s)
S. 1084(1)(b)(i) substituted 44/2022, s. 104(a), sch., para. 1(g), s. 104(b), sch. para 2.
S. 1084(1)(b)(i) amended 37/2014, s. 94(1)(a), (2)
S. 1084(1)(b)(ia) inserted 3/2003, s.164(1)(b)(2)
S. 1084(1)(b)(ib) inserted 8/2004, ss. 86(3), 86(5)
S. 1084(1)(b)(ii) amended 37/2014, ss. 94(1)(b), 94(2)
S. 1084(2) applied 52/2012, ss. 1(2), 38
S. 1084(2)(a)(i)(ii) amended 7/2001, s. 240, schedule 5
S. 1084(2)(b)(i) amended 3/2000, s. 69(1), schedule 2, Pt. 1(p), 3(a)(b)
S. 1084(2)(b)(ii) repealed 3/2000, s.69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 1084(3)(b) amended 18/2011, ss. 1(2), 5(8), 5(9)(a), schedule 1
S. 1084(4)(b) amended 18/2011, ss. 1(2), 5(8), 5(9)(a), schedule 1
S. 1084(5) substituted 7/2001, ss. 78(2)(h), 243(9)
S. 1084(5) amended 9/2012, s. 129, schedule 4, pt. 2 para. (g), item no. 140
S. 1085(1)(a) amended 9/2012, s. 129, schedule 4, pt. 2 para. (g), items no. 141, 142
S. 1085(1)(b) amended 8/2004, ss. 86(4), 86(5)
  3/2003, ss. 164(1)(c), 164(2)
S. 1085(2)(a) amended 3/2003, ss. 59(1)(e)(i), 59(2)(a)
S. 1085(2)(ba) inserted 3/2003, ss. 59(1)(e)(ii), 59(2)(a)
S. 1085(2)(ca)(cb) inserted 3/2003, ss. 59(1)(e)(iii), 59(2)(a)
S. 1085(2)(d)(e) deleted 3/2003, s. 41(1)(p)(i), 41(2)
S. 1085(3) substituted 3/2003, ss. 41(1)(p)(ii), 41(2)
S. 1085(3)(a) amended 7/2001, s. 240, schedule 5
S. 1085(3)(b) amended 7/2001, s. 240, schedule 5
S. 1085(4) substituted 3/2003, ss. 41(1)(p)(ii), 41(2)
S. 1085(4)(b)(i) amended 7/2001, s. 240, schedule 5
S. 1085(4)(b)(ii) amended 7/2001, s. 240, schedule 5
S. 1086 applied with modifications 26/2005, ss. 17(4), 23(3)(c), 364(1)
S. 1086(1) amended 31/2021, s. 43(l)
  52/2012, ss. 1(2), 158, schedule, item 16
  6/2011, ss. 3(1)(k), 3(2), 84(8)
  5/2002, s.126(1)(a)(2)
  1/2003, s.119, sch. 3
S. 1086(1)(c) amended 31/2010, ss. 123, 125 & sch. 7(pt. 1)
S. 1086(2) amended 45/2021, s. 77
S. 1086(2)(a) amended 25/2008, s. 98 & sch. 5, par. 2(as)(i)(I)
S. 1086(2)(b), (c)(iii) amended 3/2000, s.162(1)(a)(i)(2)
S. 1086(2)(b) amended 25/2008, s. 98 & sch. 5, par. 2(as)(i)(II)
S. 1086(2)(c)(ii)(iii) substituted 5/2002, s.126(1)(b)(i)(2)
S. 1086(2)(d) inserted 3/2000, s.162(1)(a)(ii)(2)
S. 1086(2)(d) amended 25/2008, s. 98 & sch. 5, par. 2(as)(i)(III)
S. 1086(2)(d)(ii)(iii) substituted 5/2002, s.126(1)(b)(ii)(2)
S. 1086(2A) inserted 3/2000, s. 162(1)(b), (2)
S. 1086(2A) substituted 25/2008, s. 98 & sch. 5, par. 2(as)(ii)
S. 1086(2A) amended 18/2016, s. 57(1)(a), (2)
S. 1086(2B) inserted 6/2011, ss. 76(a)
S. 1086(2B)(a) amended 18/2016, s. 57(1)(b)(i), (2)
S. 1086(2B)(b) amended 18/2016, s. 57(1)(b)(ii), (iii), (2)
S. 1086(2C), (2D) inserted 18/2016, s. 57(1)(c), (2)
S. 1086(3)(b) substituted 5/2002, s. 126(1)(c), (2)
S. 1086(4) amended 3/2000, s. 162(1)(c)(i), (2)
S. 1086(4)(a) substituted 25/2008, s. 98 & sch. 5, par. 2(as)(iii)
S. 1086(4)(a) amended 31/2010, ss. 123, 125 & sch. 7(pt. 1)
S. 1086(4)(a)(b)(c) amended 5/2002, s. 126(1)(d)(i), (ii), (iii), (2)
S. 1086(4)(b) deleted 18/2016, ss. 57(1)(d)(i), 57(2)
S. 1086(4)(c) amended 18/2016, ss. 57(1)(d)(ii), 57(3)
  7/2001, s. 240, schedule 5
  3/2000, ss. 162(1)(c)(ii), 162(2)
S. 1086(4)(c) amended with modifications 5/2005, ss. 143(1)(a), 143(2), 150(9)
S. 1086(4)(c) amount specifed S.I. No. 643 of 2010, arts. 2, 3
S. 1086(4)(d) inserted 5/2002, s. 126(1)(d)(iv), (2)
S. 1086(4)(d) substituted 18/2016, s. 57(1)(d)(iii), (2)
S. 1086(4A) inserted 5/2005, ss. 143(1)(b), (2), 150(9)
S. 1086(4A)(a) amended 18/2016, s. 57(1)(e)(i), (3)
S. 1086(4A)(b) substituted 18/2016, s. 57(1)(e)(ii), (3)
S. 1086(4A)(c) amended 18/2016, s. 57(1)(e)(iii), (3)
S. 1086(4A)(d)(ii) substituted 18/2016, s. 57(1)(e)(iv), (2)
S. 1086(4B) inserted 25/2008, s. 98 & sch. 5, par. 2(as)(iv)
S. 1086(4B)(a)(ii) amended 31/2010, ss. 123, 125 & sch. 7(pt. 1)
S. 1086(4B)(b) substituted 18/2016, s. 57(1)(f), (2)
S. 1086(5)(a) amended 6/2011, ss. 76(b)
  25/2008, s. 98 & sch. 5, par. 2(as)(v)(I)
S. 1086(5)(b) amended 6/2011, ss. 76(b)
  25/2008, s. 98 & sch. 5, par. 2(as)(v)(II)
S. 1086(5)(c) inserted 6/2011, ss. 76(c)
S. 1086(5A) inserted 3/2000, s. 162(1)(d), (2)
S. 1086(5A)(a) amended 25/2008, s. 98 & sch. 5, par. 2(as)(vi)
S. 1086(5B) inserted 18/2016, s. 57(1)(g), (2)
S. 1086A inserted 45/2021, s. 78
S. 1086A(1) amended 39/2023, ss. 95(17), 102(8)
  44/2022, ss. 87, 106(8), 96(18), 96(25), 99(1)(j), 99(4)
S. 1086A(1)(k) inserted 23/2023, ss. 1(2), 24, schedule
S. 1089(1) amended 6/2011, ss. 20(1)(t), (4), 84(8)
  31/1999, ss. 162, 163, sch. 4
S. 1089(1)(b) amended 31/2010, ss. 123, 125 & sch. 7(pt. 1)
S. 1089(2) amended 1/2003 s. 119, sch. 3
S. 1091(1) amended 41/2017, ss. 82(2) and schedule 2 para. 1(be), 82(3)(a)
S. 1091(3) amended 7/2001, s. 240, sch. 5
S. 1091(3) substituted 25/2008, s. 98(1) & sch. 5, par. 2(at)
S. 1093A inserted 8/2007, s. 38
S. 1093A amended 16/2015, ss. 1(2), 31(2)
S. 1094 applied with modifications 23/2023, ss. 1(2), 21(3)
S. 1094 application extended 2/1999, s. 101(4)
  31/2003, ss. 1(5), 21(6)
S. 1094 tax clearance cert required 9/2010, s. 1(9)
  34/2009, ss. 1(2), 213(4)
S. 1094(1) amended 35/2024, ss. 1(2), 267(a)(i)-(iii)
  39/2023, ss. 95(18), 102(8)
  44/2022, ss. 96(19), 96(25), 99(1)(k), 99(4)
  45/2021, s. 80(1)(j)
  17/2018, ss. 4, 5(2)
  7/2015, ss. 38, 40(3)
  37/2014, s. 95(1)(a)(i)
  41/2013, s. 84 & schedule, pars. 1(m), 5(c)
  8/2013, s. 94(a)
  40/2011, ss. 1(2), 32(7)
  6/2011, s. 3(1)(l), (2), 84(8)
  9/2010, s. 2(a) &(b)
  5/2010, s. 156(a)
  31/2003, ss. 1(5), 21(7)(a)(i)(b)
  5/2002, s. 127(a)(i)
  2/1999, ss. 212(a), 217(8)
S. 1094(1)(e) amended 4/2013, s. 15
S. 1094(1)(f) inserted 4/2013, s. 15
S. 1094(1)(k) inserted 3/2000, s. 163
S. 1094(1)(l) inserted 7/2001, s. 234
S. 1094(1)(o) inserted 31/2003, ss. 1(5), 21(7)(a)(ii)
S. 1094(2) amended 35/2024, ss. 1(2), 267(b)
S. 1094(2A) amended 35/2024, ss. 1(2), 267(c)(i), (ii)
S. 1094(2A) inserted 37/2014, s. 95(1)(a)(ii)
S. 1094(2B) inserted 35/2024, ss. 1(2), 267(d)
S. 1094(3A) inserted 2/1999, ss. 212(b), 217(8)
S. 1094(5) substituted 37/2014, s. 95(1)(a)(iii)
  5/2002, s. 127(a)(ii)
S. 1094(6) amended 37/2014, s. 95(1)(a)(iv)
S. 1094(6)(7) applied with necessary modifications 31/2001, ss. 25(3), 29(2)
S. 1094(7) applied 12/2004, ss. 1(2), 24(3)(a)(ii), (5)(b)(i), (7)
S. 1094(7) amended 37/2014, s. 95(1)(a)(v)
S. 1094(7) substituted 59/2015, s. 40(5)
S. 1094(8) substituted 37/2014, s. 95(1)(a)(vi)
S. 1094(8)(9) inserted 5/2002, s. 127(a)(iii)
S. 1094(9) deleted 37/2014, s. 95(1)(a)(vii)
S. 1095 applied with modifications 23/2023, ss. 1(2), 21(3)
S. 1095, tax clearance cert. under ness. S.I. No. 165 of 2014, regs. 2, 4(d), 7, 8(d), 9(d), 13(4)(a)(ii), 14(2)(a)(ii), 16(2)(a)(ii), 18(1)(a)(ii), 22(3)(a)(v), 62(a)
  16/2012, ss. 1(2), 11(1)(c)
  40/2011, ss. 1(2), 32
  37/2009, ss. 5 , 10(3)(c)
  34/2009, ss. 1(2), 213(4)
  22/2009, ss. 1(4), 23(2)(b)(ii)
  S.I. No. 472 of 2009, reg. 5(a)
  S.I. No. 203 of 2009, regs. 2, 4(2)(e)
  S.I. No. 138 of 2009, regs. 2, 5(a)
  25/2003, s. 37(1)
S. 1095 applied 33/2004, ss. 3, 25, 26
S. 1095 substituted 5/2002, s. 127(b)
S. 1095(1) amended 39/2023, ss. 95(19), 102(8)
  44/2022, ss. 96(20), 96(25), 99(1)(l), 99(4)
  45/2021, s. 80(1)(k)
  31/2021, s. 43(m)
  8/2013, s. 94(b)
  52/2012, ss. 1(2), 158 & schedule, item 17
  6/2011, s. 3(1)(m), (2), 84(8)
  5/2010, s. 156(b)
S. 1095(3)(a) restricted 52/2012, ss. 1(2), 129
S. 1095(3A) inserted 37/2014, s. 95(1)(b)(i)
S. 1095(6) amended 37/2014, s. 95(1)(b)(ii)
S. 1096A inserted 2/1999, ss. 30, 217(9)
S. 1096B inserted 5/2002, s.135
S. 1104(3) amended 45/2021, s. 75(5)(a) and sch. part. 1 para. (t)(i)
  9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 143
  31/2010, ss. 123, 125 & sch. 7(pt. 1)
S. 1104(4) amended 45/2021, s. 75(5)(a) and sch. part. 1 para. (t)(ii)
  3/2008, s. 141 & sch. 8, par. 1(t) & 7(a)(ii)
S. 1104(5) amended 45/2021, s. 75(5)(a) and sch. part. 1 para. (t)(ii)
  1/2003, s. 119, sch. 3
S. 1104(6) amended 45/2021, s. 75(5)(a) and sch. part. 1 para. (t)(ii)
Sch. 1, par. 7 inserted 7/2001, ss. 44(c ), 243(9)
Sch. 2, pt. 1, par. 1A inserted 9/2012, ss. 38(1)(d), (2)
Sch. 2, pt. 2 deleted 9/2012, ss. 38(1)(e), (2)
Sch. 2, pt. 3 deleted 9/2012, ss. 38(1)(e), (2)
Sch. 2, pars. 10, 19, 27 amended       7/2001, s.240, sch. 5
Sch. 2, pt. 4, para. 14(1) substituted 26/2020, ss. 16(1)(a)(i), 16(3)
Sch. 2, pt. 4(pars. 14-22) substituted 9/2012, ss. 38(1)(f), (2)
Sch. 2, pt. 4 par. 14(1) amended 11/2007, s. 128 & sch. 4, pars. 1(ah)(i) &(ii), 6(a)(iii)
Sch. 2, pt. 4, para. 14(3) inserted 26/2020, ss. 16(1)(a)(ii), 16(3)
Sch. 2, pt. 4 par. 15(1) amended 52/2015, ss. 90(8), 22
Sch. 2, pt. 4, para. 15(3) substituted 26/2020, ss. 16(1)(b), 16(2)
Sch. 2, pt. 4 par. 16(3) deleted 59/2015, s. 41(1)(a)
Sch. 2, pt. 4, para. 18(1) substituted 26/2020, ss. 16(1)(c), 16(2)
Sch. 2, pt. 4 par. 20 substituted 59/2015, s. 41(1)(b)
Sch. 2, pt. 4 par. 20A inserted 59/2015, s. 41(1)(c)
Sch. 2, pt. 5 par. 27 deleted 9/2012, ss. 38(1)(g), (2)
Sch. 2, pt. 5 para. 28 inserted 6/2006, ss. 46(1), (2), 130(8)
Sch. 2A inserted 2/1999, ss. 27(c), 217(9)
Sch. 2A, par. 2 amended 5/2010, ss. 33(1)(e), (2), 165(8)
  3/2000, ss. 30(2)(a), 166(9)
Sch. 2A, par. 2A inserted 5/2010, ss. 33(1)(f), (2), 165(8)
Sch. 2A, pars. 4A, 6A inserted 7/2001, ss. 43(2), 243(9)
Sch. 2A, par. 7A, 7B inserted 3/2000, ss. 30(2)(b), 166(9)
Sch. 2A, par. 8(g)(ii), cl. substituted 3/2000, ss. 30(2)(c), 166(9)
Sch. 2A, par. 9(e) substituted 5/2010, ss. 33(1)(g), (2), 165(8)
Sch. 2A, para. 9(f) substituted 3/2000, ss. 30(2)(d)(i), 166(9)
Sch. 2A, para. 9(f) deleted 5/2010, ss. 33(1)(h), (2), 165(8)
Sch. 2A par. 9(f)(iii) amended 11/2007, ss. 38(1)(e), (2), 130(9)
Sch. 2A, para. 9(g) deleted 3/2000, ss. 30(2)(d)(ii), 166(9)
Sch. 2A, paras. 10, 11 inserted 5/2005, s. 47(2), (3)
Sch. 2B inserted 3/2000, ss. 58(b), 166(9)
Sch. 2B, para. 4A inserted 8/2013, ss. 42(1)(g), (2), 108(8)
Sch. 2B, para. 9 substituted 7/2001, ss. 75, 243(9)
Sch. 2B, para. 9A inserted 18/2002, ss. 1(3), 4(f)
Sch. 2B, para. 9B inserted 3/2003, ss. 56(a), 171(9)
Sch. 2A, para. 12 inserted 44/2022, ss. 21(27), 106(8)
Sch. 2A, para. 13 inserted 39/2023, ss. 37(4), 102(8)
Sch. 2B, para. 13(d)(e), subpars. substituted 5/2002, ss. 45(1)(a), 141(8)
Sch. 2B, para. 14 inserted 5/2002, ss. 45(1)(b), 141(8)
Sch. 2B, para. 14(d) amended 3/2003, ss. 56(b), 171(9)
Sch. 2C inserted 18/2016, ss. 23(c), 59(8)
Sch. 2C, paras. 9, 10, 11 inserted 41/2017, ss. 19(2), (3), 88(8)
Sch. 2C, para. 12 inserted 44/2022, ss. 21(29), 106(8)
Sch. 2B, para. 15 inserted 44/2022, ss. 21(28), 106(8)
Sch. 3, para. 8 amended 5/2002, ss. 15, 141(8)
  7/2001, s. 240, sch. 5
Sch. 3, para. 10 amended 5/2005, s. 19(1)(b), (2)(b)
  7/2001, s. 2, sch. 1, par. 1(u)
Sch. 3, pt. 1, para. 1(1) amended 37/2014, s. 97(a), (b), Sch. 3, paras 1(g), 8
Sch. 3 pt. 2 para. 9A inserted 8/2013, ss. 14(1)(e), 108(8)
Sch. 3 pt. 2 para. 9A amended 41/2013, ss. 4(1)(a), (2)
Sch. 3 pt. 3, para. 13 inserted 8/2013, ss. 14(1)(f), 108(8)
Sch. 3 pt. 3 para. 14 inserted 41/2013, ss. 4(1)(b), 87(7)
Sch. 4 amended 10/2010, ss. 5(2), 8(3)(a) & sch. 2, pt. 13
  8/2004, ss. 40, 94(8)
  3/2003, ss. 64, 171(9)
  S.I. No. 43 of 2001, arts. 2, 3
Sch. 4 references construed 44/2015, ss. 5(1), 38(1)
  42/2015, ss. 1(4), 76(3)
  15/2015, ss. 6, 31
Sch. 4 transfer of certain functions 10/2010, ss. 5(2), 8(3) & sch. 2, pt. 13
Sch. 4 para. 1A inserted 45/2021, ss. 19(1)(a), 19(2)
Sch. 4, par. 7 substituted 6/2006, s. 69(1)(c), (2)(a)
Sch. 4, par. 18A inserted 6/2006, ss. 69(1)(a), 130(8)
Sch. 4, par. 20A inserted 30/2018, ss. 60(1)(e)(i), 60(2)(b)
Sch. 4, para. 20B inserted 45/2019, ss. 21(1)(a), 21(2)(a)
Sch. 4, par. 22A inserted S.I. No. 43 of 2001, arts. 2(a), 3
Sch. 4, par. 26 substituted 6/2006, s. 69(1)(d), (2)(b)
Sch. 4, par. 26A inserted 3/2008, s. 52(1) &(2)
Sch. 4, par. 27A inserted S.I. No. 43 of 2001, arts. 2(b), 3
Sch. 4, par. 27B inserted 37/2014, s. 37(1)(a), (2)(a)
Sch. 4, para. 35A inserted 45/2019, ss. 21(1)(b), 21(2)(b)
Sch. 4, par. 39A inserted 9/2012, s. 46(1)(a), (2)(a)
Sch. 4, para. 45A inserted 39/2023, ss. 35(1)(b)(i), 35(2)(c)
Sch. 4, para 45B inserted 43/2024, ss. 43(1)(a)(i), 118(8)
Sch. 4, para. 46 deleted 6/2006, ss. 69(1)(e), 130(8)
Sch. 4, para. 47A inserted 37/2014, s. 37(1)(a), (2)(a)
Sch. 4, para 47B inserted 43/2024, ss. 43(1)(a)(ii), 118(8)
Sch. 4, para. 49 deleted 6/2006, ss. 69(1)(e), 130(8)
Sch. 4, par. 53A inserted 25/2008, s. 40(1)(a), (2)(a)
Sch. 4, par. 55A inserted 6/2006, ss. 69(1)(b), 130(8)
Sch. 4, para 57 deleted 43/2024, ss. 43(1)(a)(iii), 118(8)
Sch. 4, par. 74A inserted S.I. No. 43 of 2001, arts. 2(c), 3
Sch. 4, para. 74AA inserted 45/2019, ss. 21(1)(c), 21(2)(c)
Sch. 4, par. 75 deleted S.I. No. 43 of 2001, arts. 2(d), 3
Sch. 4, para. 75AAA inserted 39/2023, ss. 35(1)(b)(ii), 35(2)(d)
Sch. 4, par. 79A inserted 30/2018, ss. 60(1)(e)(ii), 60(2)(c)
Sch. 4 para 79B inserted 44/2022, ss. 33(1)(a), 33(2)
Sch. 4 item 82 references construed 7/2018, ss. 9, 14(2), (4)
Sch. 4, par. 83B inserted 8/2013, ss. 36(2)(a), (3)(a)
Sch. 4, par. 84A reference construed 42/2015, ss. 1(4), 13(3)
Sch. 4, par. 84A inserted 25/2008, ss. 40(1)(b), (2)(b)
Sch. 4, par. 91A inserted 8/2013, ss. 36(2)(b), (3)(b)
Sch. 4, par. 91B inserted 30/2018, ss. 60(1)(e)(iii), 60(2)(d)
Sch. 4, para 91C inserted 43/2024, ss. 43(1)(a)(iv), 118(8)
Sch. 4, par. 92 deleted 27/2014, s. 36(b)
Sch. 4, par. 92A inserted 9/2012, ss. 46(1)(b), (2)(b)
Sch. 4, par. 96A inserted 41/2013, ss. 37(1), (2)
Sch. 4, par. 100 inserted 30/2018, ss. 60(1)(e)(iv), 60(2)(e)
Sch. 4A, col. 2 table amended 30/2018, ss. 17(2), 65(8)
Sch. 4A table amended 41/2013, ss. 38(1), (2)
Sch. 4A inserted 3/2008, s. 46(1)(b), (2)
Sch. 4A substituted 37/2014, ss. 38(b), 101(8)
  5/2010, s. 44(1), (2)
  25/2008, s. 37(1)(c), (2)
Sch. 8A inserted 3/1998, ss. 77(b), 138(8)
Sch. 8B inserted 11/2007, s. 29(1)(b)(2)
Sch. 9, para. 3 amended 44/2022, ss. 16(3), 106(8)
  41/2017, ss. 82(2) and schedule 2 para. 1(bf), 82(3)(a)
Sch. 10 substituted 6/2011, ss. 33(1)(b), (2), 84(8)
Sch. 10 deleted 30/2018, ss. 25(2)(h), 65(8)
Sch. 11, pt. 2 exclusion from obligation to report certain transactions under S.I. No. 7 of 2011, schedule
Sch. 11, par. 3(4) substituted 2/1999, s.69(1)(c)(i), 217(9)
Sch. 11, par. 3(4) amended 7/2001, ss. 77, 240, sch. 2, pars. 60, 61(a), sch. 5
Sch. 11, par. 4(1)(b) amended 2/1999, s.69(1)(c)(ii)(2)(c), 217(9)
Sch. 11, par. 4(1A) inserted 3/1998, ss. 36(1)(c), 138(8)
Sch. 11, par. 4(1A) amended 7/2001, ss. 16(a), 17(1)(b)(i)(2), 243(9)
Sch. 11, par. 4(1B) inserted 7/2001, ss. 17(1)(b)(i)(2), 243(9)
Sch. 11, par. 4(1C) inserted 5/2010, ss. 19(1)(a), 165(8)
Sch. 11 par. 5(1) amended 25/2008, ss. 9(a)(i), (2), 102(8)
Sch. 11 par. 5(1) clause(d) amended 25/2008, ss. 9(a)(i), (2), 102(8)
Sch. 11 par. 5(1) clause(e) inserted 25/2008, ss. 9(a)(ii), (2), 102(8)
Sch. 11 par. 6 substituted 59/2015, s. 41(2)
Sch. 11, para. 7 deleted 5/2002, s.13(1)(d)(i)(2)
Sch. 11, par. 8 amended 5/2010, ss. 19(1)(b), (2), 165(8)
  5/2002, s.13(1)(d)(ii)(iii)(iv)(2)
Sch. 11, par. 8(d) inserted 5/2002, s.13(1)(d)(v)(2)
Sch. 11, par. 8A  inserted 5/2002, s.13(1)(d)(vi)(2)
Sch. 11, par. 8B inserted 5/2010, ss. 19(1)(b), (2), 165(8)
Sch. 11, para. 10(2) amended 41/2017, ss. 82(2) and schedule 2 para. 1(bg)(i), 82(3)(a)
Sch. 11, para. 10(3)(a) amended 41/2017, ss. 82(2) and schedule 2 para. 1(bg)(ii), 82(3)(a)
Sch. 11, par. 10(3)(b) amended 41/2017, ss. 82(2) and schedule 2 para. 1(bg)(iii), 82(3)(a)
  5/2002, s.13(1)(d)(vii)(2)
Sch. 11, par. 11A inserted 5/2002, s.13(1)(d)(viii)(2)
Sch. 11, para. 11A(4) amended 41/2017, ss. 82(2) and schedule 2 para. 1(bg)(iv), 82(3)(a)
Sch. 11, para. 11A(5)(a) amended 41/2017, ss. 82(2) and schedule 2 para. 1(bg)(v), 82(3)(a)
Sch. 11, para. 11A(5)(b) amended 41/2017, ss. 82(2) and schedule 2 para. 1(bg)(vi), 82(3)(a)
Sch. 11, para. 12A inserted 2/1999, s.69(1)(c)(iii)(2)(a), 217(9)
Sch. 11, para. 12A amended 7/2001, ss. 17(1)(b)(ii)(2), 243(9)
Sch. 11, para. 13A inserted 3/2000, ss. 25, 166(9)
Sch. 11, para. 13B inserted 7/2001, ss. 17(1)(b)(iii)(2), 243(9)
Sch. 12 amended 8/2004, ss. 15, 94(8)
  7/2001, ss. 13(b), 243(9)
Sch. 12, para. 1 amended 7/2001, ss. 17(1)(c)(i)(2), 243(9)
Sch. 12, para. 1(1)(a)(b) amended 5/2002, s.13(1)(e)(i)(2)
Sch. 12, para. 1(3) substituted 3/1998, ss. 36(1)(d)(i)(I)(2)(b), 138(8)
Sch. 12, par. 1(3A) inserted 7/2001, ss. 17(1)(c)(i)(2), 243(9)
Sch. 12, par. 1(4)(a) definition of "associate" substituted 3/1998, ss. 36(1)(d)(i)(II)(2)(b), 138(8)
Sch. 12, par. 2 exclusion from obligation to report certain transactions under S.I. No. 7 of 2011, schedule
Sch. 12, par. 2 par. substituted 3/1998, ss. 36(1)(d)(ii)(2)(b), 138(8)
Sch. 12, par. 2(2) amended 7/2001, ss. 16(b), 243(9)
Sch. 12, par. 3(1) clause(a) amended 25/2008, ss. 9(b)(i), (2), 102(8)
Sch. 12, par. 3(1) clause(b) amended 25/2008, ss. 9(b)(i), (2), 102(8)
Sch. 12, par. 3(1) clause(c) inserted 25/2008, ss. 9(b)(ii), (2), 102(8)
Sch. 12, para. 3(5) inserted 3/2008, s.19(1)(b), (2) & 144(8)
Sch. 12, par. 3(5) amended 9/2012, s. 129 & sch. 4, pt. 2, par.(g), item no. 144
Sch. 12, para. 4 substituted 59/2015, s. 41(3)
Sch. 12, para. 6(3) inserted 6/2001, s.3(a)
Sch. 12, para. 7A inserted 7/2001, ss. 17(1)(c)(ii)(2), 243(9)
Sch. 12, para. 11(2)(2A) substituted 3/1998, ss. 36(1)(d)(iii)(I)(2)(b), 138(8)
Sch. 12, para. 11(2B) inserted 2/1999, s.69(1)(d)(i)(I)(2)(b), 217(9)
Sch. 12, para. 11(2B)(d) substituted 3/2000, ss. 26(a), 166(9)
Sch. 12, para. 11(2B)(e) amended 41/2013, ss. 19(a), 87(7)
Sch. 12, para. 11(2C) inserted 2/1999, ss. 69(1)(d)(i)(I), 69(2)(b), 217(9)
Sch. 12, para. 11(3)(c) substituted 9/2001, s. 8
Sch. 12, para. 11(4)(a) amended 2/1999, s.69(1)(d)(i)(II)(2)(b), 217(9)
  3/1998, ss. 36(1)(iii)(d)(II)(2)(b), 138(8)
Sch. 12, para. 11(5) amended 3/1998, ss. 36(1)(iii)(d)(III)(2)(b), 138(8)
Sch. 12, para. 11(5)(a) amended 2/1999, s.69(1)(d)(i)(III)(2)(b), 217(9)
Sch. 12, para. 11(6) amended 2/1999, s.69(1)(d)(i)(IV)(2)(b), 217(9)
Sch. 12, parA. 11(7) amended 2/1999, s.69(1)(d)(i)(V)(2)(b), 217(9)
  3/1998, ss. 36(1)(d)(iii)(IV)(2)(b), 138(8)
Sch. 12, par. 11(8) amended 2/1999, s.69(1)(d)(i)(VI)(2)(b), 217(9)
  3/1998, ss. 36(1)(d)(iii)(V)(2)(b), 138(8)
Sch. 12, par. 11(10) inserted 3/2000, ss. 26(b), 166(9)
Sch. 12, para. 11A inserted 5/2002, s.13(1)(d)(viii)(2)
  7/2001, ss. 17(1)(c)(iii)(2), 243(9)
Sch. 12, para. 11A(5)(e) amended 41/2013, ss. 19(b), 87(7)
Sch. 12, para. 13(3)(a) amended 41/2017, ss. 82(2 and schedule 2 para. 1(bi)(ii), 82(3)(a)
  5/2002, s.13(1)(e)(ii)(2)
Sch. 12, para. 14(2)(a) amended 41/2017, ss. 82(2) and schedule 2 para. 1(bh)(i), 82(3)(a)
Sch. 12, para. 14(3)(a) amended 41/2017, ss. 82(2) and schedule 2 para. 1(bh)(ii), 82(3)(a)
Sch. 12, para. 14(3)(b) amended 41/2017, ss. 82(2) and schedule 2 para. 1(bh)(iii), 82(3)(a)
Sch. 12, par. 14(5) substituted 6/2001, ss. 3(b)
Sch. 12, par. 15(a) amended 5/2002, s.13(1)(e)(iii)(2)
Sch. 12, par. 18(3)(a) amended 2/1999, s.69(1)(d)(ii)(2)(b), 217(9)
Schs. 12A, 12B inserted 2/1999, ss. 68(b), 217(9)
Sch. 12A, para. 1(1) amended 11/2007, s. 128 & sch. 4, pars. 1(ai), 6(a)(ii)
  3/2000, ss. 51(b)(i)(I), 51(b)(i)(II), 166(9)
Sch. 12A, para. 2 exclusion from obligation to report certain transactions under S.I. No. 7 of 2011, schedule
Sch. 12A, para. 2(5) inserted 3/2000, ss. 51(b)(ii), 166(9)
Sch. 12A, para. 3 amended 7/2001, ss. 16(c), 243(9)
Sch. 12A, para. 3 substituted 7/2001, ss. 16(c), 243(9)
Sch. 12A, par. 5 substituted 59/2015, s. 41(4)
Sch. 12A, par. 6A inserted 3/2008, ss.19(1)(c), (2) & 144(8)
Sch. 12A, par. 6A amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 145
Sch. 12A, para. 13(2) amended 41/2017, ss. 82(2) and schedule 2 para. 1(bi)(i), 82(3)(a)
Sch. 12A, para. 13(3)(b) amended 41/2017, ss. 82(2) and schedule 2 para. 1(bi)(iii), 82(3)(a)
Sch. 12A, para. 16(1)(b) amended 41/2017, ss. 82(2) and schedule 2 para. 1(bi)(iv), 82(3)(a)
Sch. 12A, para. 16(1)(c) amended 41/2017, ss. 82(2) and schedule 2 para. 1(bi)(v), 82(3)(a)
Sch. 12A , par. 20(b) amended 3/2000, ss. 51(b)(iii), 166(9)
Sch. 12A , par. 21 amended 3/2000, ss. 51(b)(iv), 166(9)
Sch. 12A, para. 22(1)(b) amended 41/2017, ss. 82(2) and schedule 2 para. 1(bi)(vi), 82(3)(a)
Sch. 12A, para. 22(1)(c) amended 41/2017, ss. 82(2) and schedule 2 para. 1(bi)(vii), 82(3)(a)
Sch. 12A, par. 25(2)(a) amended 3/2008, ss.13(1)(a), (2)(a) & 144(8)
Sch. 12A , par. 25(2)(a)(b) amended 7/2001, s. 240, sch. 5
Sch. 12A, par. 25(3) deleted 3/2008, ss.13(1)(b), (2)(b) & 144(8)
Sch. 12B exclusion from obligation to report certain transactions under S.I. No. 7 of 2011, schedule
Sch. 12C inserted 7/2001, ss. 15(b), 243(9)
Sch. 12C, para. 2 exclusion from obligation to report certain transactions under S.I. No. 7 of 2011, schedule
Sch. 12C, para. 5 substituted 59/2015, s. 41(5)
Sch. 12C, para. 20A inserted 3/2008, s.19(1)(d), (2) & 144(8)
Sch. 12C, para. 20A amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 146
Sch. 13 references construed 44/2015, ss. 5(1), 38(1)
  15/2015, ss. 6, 31
  29/2014, ss. 1(5), 8, 39
Sch. 13 amended 23/2014, ss. 1(3), 5(1), sch. 1 pt. 4 item 11
  10/2010, ss. 5(2), 8(3)(a) & sch. 2, pt. 13
  5/2005, s.15(2)(3)(b)(c)(d)(e)
  8/2004, s.5
  7/2001, ss. 14, 243(9)
  32/2000, ss. 7(1), 8(2), sch.
Sch. 13 transfer of certain functions 10/2010, ss. 5(2), 8(3) & sch. 2, pt. 13
Sch. 13 repealed in part 12/2001, ss. 12(1), 13(2), sch., pt. 1
Sch. 13, para. 2 substituted 1/2014, ss. 1(22), 5(6), sch. 2 pt. 5
Sch. 13, para. 4 deleted 11/2007, s. 13(1)(c), (2)(c))
Sch. 13, para. 5 substituted 11/2007, s. 13(1)(a), (2)(a)
Sch. 13, paras. 9-11 deleted 39/2023, ss. 23(1)(a), 102(8)
Sch. 13, para. 17 substituted 11/2013, ss. 1(2), 72(1), sch. 6, item 24
Sch. 13, para. 19 deleted 30/2018, s. 62, schedule 2, para. 1(c)(i)
Sch. 13, para. 20 deleted 37/2014, s. 8(1)(a), (2)
Sch. 13, para. 23 deleted 2/1999, ss. 17(a), 217(9)
Sch. 13, para. 24 deleted 52/2015, ss. 90(8), 10(2)(a)
Sch. 13 para. 26 substituted 39/2023, ss. 23(1)(b), 23(3)
  44/2022, ss. 23(1)(a), 23(2)
Sch. 13, para. 28 deleted 52/2015, ss. 90(8), 10(2)(a)
Sch. 13, para. 31 deleted 5/2010, ss. 22(1)(a), 165(8)
Sch. 13 para. 34 deleted 3/2008, s.12(1)(e), (2)(e)
Sch. 13, para. 35 amended 52/2015, ss. 90(8), 10(2)(c)(i)
Sch. 13 par. 36 deleted 37/2014, s. 8(1)(a), (2)
Sch. 13 par. 39 reference to Bord na gCon construed 15/2019, s. 8(2)
Sch. 13 para. 39 amended 45/2021, ss. 11(c)(i), 87(8)
Sch. 13, para. 40 deleted 43/2024, ss. 22(a), 118(8)
Sch. 13, par. 40 amended 52/2015, ss. 90(8), 10(2)(c)(ii)
Sch. 13, par. 43 deleted 3/2000, ss. 20(a), 166(9)
Sch. 13, par. 45 deleted 5/2010, ss. 22(1)(a), 165(8)
Sch. 13, par. 47 deleted 2/1999, ss. 17(a), 217(9)
Sch. 13, par. 54 amended 30/2018, s. 62, schedule 2, para. 1(c)(iii)
Sch. 13 para. 56 deleted 45/2021, ss. 11(a), 87(8)
Sch. 13, par. 57 deleted 5/2010, ss. 22(1)(a), 165(8)
Sch. 13, para. 59 substituted 39/2023, ss. 100(a), schedule, para. 1(n), 100(b)
Sch. 13, par. 63 deleted 2/1999, ss. 17(a), 217(9)
Sch. 13 par. 64 deleted 37/2014, s. 8(1)(a), (2)
Sch. 13, par. 66 deleted 5/2010, ss. 22(1)(a), 165(8)
Sch. 13, par. 67 deleted 5/2010, ss. 22(1)(a), 165(8)
Sch. 13, par. 70 amended 30/2018, s. 62, schedule 2, para. 1(c)(iv)
Sch. 13, par. 71 deleted 5/2010, ss. 22(1)(a), 165(8)
Sch. 13, par. 72 deleted 5/2010, ss. 22(1)(a), 165(8)
Sch. 13, par. 73 substituted 5/2010, ss. 22(1)(b), 165(8)
Sch. 13, par. 75 deleted 5/2010, ss. 22(1)(a), 165(8)
Sch. 13, par. 78 deleted 5/2010, ss. 22(1)(a), 165(8)
Sch. 13, par. 79 substituted 3/2003, s.10(2)(a)(3)(a)
Sch. 13 para. 80 deleted 44/2022, ss. 23(1)(b), 106(8)
Sch. 13 par. 81 deleted 3/2008, s.12(1)(e), (2)(e)
Sch. 13, par. 82 amended 52/2015, ss. 90(8), 10(2)(c)(iii)
Sch. 13, pars. 83-95 inserted 2/1999, ss. 17(b), 217(9)
Sch. 13, par. 85 deleted 3/2000, ss. 20(a), 166(9)
Sch. 13, par. 86 deleted 3/2008, s.12(1)(e), (2)(e)
Sch. 13, para. 91 deleted 30/2018, s. 62, schedule 2, para. 1(c)(i)
Sch. 13, par. 91 references construed 55/2015), s. 7(2)
Sch. 13, para. 92 deleted
Sch. 13, par. 92 substituted 3/2000, ss. 20(a), 166(9)
Sch. 13, pars. 96-103 inserted 3/2000, ss. 20(c), 166(9)
Sch. 13 par. 98 deleted 37/2014, s. 8(1)(a), (2)
Sch. 13, par. 100 constr. refs 25/2014, ss. 1(3), 8, 44(2)
Sch. 13, par. 100-101 deleted 52/2015, ss. 90(8), 10(2)(a)
Sch. 13, par. 102 substituted 5/2010, ss. 22(1)(c), 165(8)
Sch. 13, par. 102 amended 30/2018, s. 62, schedule 2, para. 1(c)(v)
Sch. 13, par. 103 deleted 52/2015, s. 10(2)(a)
Sch. 13, par. 104 inserted 33/2000, ss. 3, 30(d)
Sch. 13, par. 104 deleted 3/2003, ss. 10(2)(b), 171(9)
Sch. 13, par. 104 deleted 5/2010, ss. 22(1)(a), 165(8)
Sch. 13, par. 105 deleted 30/2018, s. 62, schedule 2, para. 1(c)(i)
Sch. 13, par. 106 substituted 21/2010, ss. 2, 174(b)
Sch. 13, par. 107 deleted 3/2008, s.12(1)(e), (2)(e)
Sch. 13, para. 111 deleted
Sch. 13, par. 111 substituted 3/2008, s.12(1)(a), (2)(a)
Sch. 13 par. 112 substituted 19/2007, ss. 1(2), 40(1) & sch. 3, pt. 1
Sch. 13, par. 112 deleted 3/2008, s.12(1)(e), (2)(e)
Sch. 13, par. 113 deleted 5/2010, ss. 22(1)(a), 165(8)
Sch. 13 para. 113 references construed 7/2018, ss. 9, 14(2), (4)
Sch. 13, par. 114 substituted 3/2008, s.12(1)(b), (2)(b)
Sch. 13, par. 114 deleted 52/2015, ss. 90(8), 10(2)(a)
Sch. 13, par. 118 deleted 30/2018, s. 62, schedule 2, para. 1(c)(i)
Sch. 13 par. 118 substituted 11/2007, s. 13(1)(b), (2)(b)
Sch. 13, par. 119 substituted 5/2010, ss. 22(1)(d), 165(8)
Sch. 13 par. 120 substituted 3/2008, s.12(1)(c), (2)(c)
Sch. 13 par. 121 constr. refs 25/2014, ss. 1(3), 8, 44(2)
Sch. 13, par. 121 deleted 52/2015, ss. 90(8), 10(2)(a)
Sch. 13, pars. 121 - 139 inserted 3/2003, s.10(2)(c) 3(b)
Sch. 13 para. 122 deleted 45/2021, ss. 11(a), 87(8)
Sch. 13, par. 123 deleted 5/2010, ss. 22(1)(a), 165(8)
Sch. 13, par. 125 deleted 30/2018, s. 62, schedule 2, para. 1(c)(i)
Sch. 13, para. 128 deleted
Sch. 13, par. 130 deleted 5/2010, ss. 22(1)(a), 165(8)
Sch. 13, par. 131 deleted 8/2013, s. 93(2)(a), (3)(a)
Sch. 13, par. 132 deleted 6/2011, ss. 18(1)(a), 84(8)
Sch. 13, par. 133 deleted 8/2013, s. 93(2)(a), (3)(a)
Sch. 13, par. 135 deleted 30/2018, s. 62, schedule 2, para. 1(c)(i)
Sch. 13, par. 136 deleted 9/2012, ss. 21(a), 141(8)
Sch. 13, para 140 substituted 43/2024, ss. 22(b), 118(8)
Sch. 13, par. 140 inserted 46/2003, ss. 2, 85
Sch. 13, par. 143 amended 26/2007, ss. 1(4), 21(1) & sch., pt. 1, item 3
Sch. 13 par. 143 substituted 3/2008, s. 12(1)(d), (2)(d)
Sch. 13, par. 143 deleted 9/2012, ss. 21(a), 141(8)
Sch. 13, par. 146 deleted 6/2011, ss. 18(1)(a), 84(8)
Sch. 13 par. 147 deleted 11/2007, s. 13(1)(c), (2)(c)
Sch. 13, par. 148 amended 52/2015, ss. 90(8), 10(2)(c)(iv)
Sch. 13, par. 149 deleted 52/2015, ss. 90(8), 10(2)(a)
Sch. 13, par. 153 deleted 9/2012, ss. 21(a), 141(8)
Sch. 13 par. 154 inserted 6/2006, s. 10(1), (2)
Sch. 13 par. 155 inserted 6/2006, s. 10(1), (2)
Sch. 13 par. 156 inserted 6/2006, s. 10(1), (2)
Sch. 13 par. 157 inserted 6/2006, s. 10(1)
Sch. 13, par. 157 deleted 3/2008, s. 12(1)(e), (2)(e)
Sch. 13 par. 158 inserted 11/2007, s. 13(1)(d), (2)(d)
Sch. 13 par. 159 inserted 11/2007, s. 13(1)(d), (2)(d)
Sch. 13 par. 160 inserted 11/2007, s. 13(1)(d), (2)(d)
Sch. 13, par. 160 amended 30/2018, s. 62, schedule 2, para. 1(c)(vi)
Sch. 13 par. 161 inserted 11/2007, s. 13(1)(d), (2)(d)
Sch. 13 par. 162 inserted 11/2007, s. 13(1)(d), (2)(d)
Sch. 13 par. 163 inserted 11/2007, s. 13(1)(d), (2)(d)
Sch. 13, par. 163 deleted 8/2013, s. 93(2)(a), (3)(a)
Sch. 13 par. 164 inserted 11/2007, s. 13(1)(d), (2)(d)
Sch. 13, par. 165 inserted 3/2008, s. 12(1)(f), (2)(f)
Sch. 13, par. 165 deleted 8/2013, s. 93(2)(a), (3)(a)
Sch. 13, par. 166 inserted 3/2008, s. 12(1)(f), (2)(f)
Sch. 13, par. 166 deleted 8/2013, s. 93(2)(a), (3)(a)
Sch. 13, par. 167 inserted 3/2008, s. 12(1)(f), (2)(f)
Sch. 13, par. 168 inserted 3/2008, s. 12(1)(f), (2)(f)
Sch. 13, par. 169 inserted 3/2008, s. 12(1)(f), (2)(f)
Sch. 13, par. 170 inserted 3/2008, s. 12(1)(f), (2)(f)
Sch. 13 par. 170 deleted 9/2012, ss. 21(a), 141(8)
Sch. 13 par. 171 inserted 3/2008, s. 12(1)(f), (2)(f)
Sch. 13 par. 172 inserted 3/2008, s. 12(1)(f), (2)(f)
Sch. 13, par. 172 deleted 5/2010, ss. 22(1)(a), 165(8)
Sch. 13 par. 173 inserted 3/2008, s. 12(1)(f), (2)(f)
Sch. 13, par. 174 inserted 34/2009, ss. 1(2) &(3), 240 & sch. 3, pt. 10, item 25
Sch. 13, par. 174 deleted 6/2011, ss. 18(1)(b), (2)(a), 84(8)
Sch. 13, par. 175 inserted 5/2010, ss. 22(1)(e), (2), 165(8)
Sch. 13, par. 176 inserted 5/2010, ss. 22(1)(e), (2), 165(8)
Sch. 13, par. 177 inserted 5/2010, ss. 22(1)(e), (2), 165(8)
Sch. 13, par. 177 substituted 9/2012, ss. 21(b), 141(8)
Sch. 13, par. 178 inserted 5/2010, ss. 22(1)(e), (2), 165(8)
Sch. 13, par. 178 substituted 9/2012, ss. 21(c), 141(8)
Sch. 13 para. 179 amended 45/2021, ss. 11(c)(ii), 87(8)
Sch. 13, par. 179 inserted 5/2010, ss. 22(1)(e), (2), 165(8)
Sch. 13, para. 180 deleted
Sch. 13, par. 180 inserted 5/2010, ss. 22(1)(e), (2), 165(8)
Sch. 13, par. 181 inserted 6/2011, ss. 18(1)(c), (2)(a), 84(8)
Sch. 13, par. 182 inserted 6/2011, ss. 18(1)(d), (2)(b), 84(8)
Sch. 13, par. 182 deleted 52/2015, ss. 90(8), 10(2)(a)
Sch. 13, par. 183 inserted 6/2011, ss. 18(1)(d), (2)(b), 84(8)
Sch. 13, par. 184 inserted 6/2011, ss. 18(1)(d), (2)(b), 84(8)
Sch. 13, par. 185 inserted 6/2011, ss. 18(1)(d), (2)(b), 84(8)
Sch. 13, par. 186 inserted 6/2011, ss. 18(1)(d), (2)(b), 84(8)
Sch. 13, par. 187 inserted 6/2011, ss. 18(1)(d), (2)(b), 84(8)
Sch. 13, par. 188 inserted 9/2012, ss. 21(d), 141(8)
Sch. 13, par. 189 inserted 8/2013, s. 93(2)(b), (3)(b)
Sch. 13, par. 190 inserted 8/2013, s. 93(2)(b), (3)(b)
Sch. 13, para. 191 substituted 1/2024, ss. 1(2), 275(a)
Sch. 13, par. 191 inserted 8/2013, s. 93(2)(b), (3)(b)
Sch. 13, par. 192 inserted 41/2013, ss. 17(2), 87(7)
Sch. 13, par. 193 inserted 37/2014, s. 8(1)(b), (2)
Sch. 13, par. 194 inserted 37/2014, s. 8(1)(b), (2)
Sch. 13, par. 195 inserted 37/2014, s. 8(1)(b), (2)
Sch. 13, par. 196 inserted 52/2015, ss. 90(8), 10(2)(b)
Sch. 13, par. 197 inserted 52/2015, ss. 90(8), 10(2)(b)
Sch. 13, par. 198 inserted 52/2015, ss. 90(8), 10(2)(b)
Sch. 13, par. 199 inserted 52/2015, ss. 90(8), 10(2)(b)
Sch. 13, par. 200 inserted 52/2015, ss. 90(8), 10(2)(b)
Sch. 13, para. 201 substituted 1/2024, ss. 1(2), 275(b)
Sch. 13, par. 201 inserted 30/2018, s. 62, schedule 2, para. 1(c)(ii)
Sch. 13, par. 202 inserted 30/2018, s. 62, schedule 2, para. 1(c)(ii)
Sch. 13, par. 203 inserted 30/2018, s. 62, schedule 2, para. 1(c)(ii)
Sch. 13, par. 204 inserted 30/2018, s. 62, schedule 2, para. 1(c)(ii)
Sch. 13 para. 205 inserted 45/2021, ss. 11(b), 87(8)
Sch. 13, para. 207 inserted 30/2022, ss. 1(5), 78
Sch. 13. para. 208 inserted 44/2022, ss. 23(1)(c), 106(8)
Sch. 13. para. 209 inserted 44/2022, ss. 23(1)(c), 106(8)
Sch. 13 para. 210 inserted 39/2022, ss. 1(3), 31, schedule
Sch. 13 para. 211 inserted 39/2023, ss. 23(1)(c), 23(3)
  44/2022, ss. 23(1)(d), 23(2)
Sch. 13, para. 212-214 inserted 39/2023, ss. 23(1)(d), 102(8)
Sch. 13, paras 215, 216, 217 inserted 43/2024, ss. 22(c), 118(8)
Schedule 15, Part 1, para. 33B inserted 16/2024, ss. 1(2), 37(1), schedule, part 1, item 8
Sch. 15, part 1, para. 48 inserted 44/2022, ss. 33(1)(b), 33(2)
Sch. 15, part 1, para. 49 inserted 39/2023, ss. 35(1)(c)(i), 35(2)(a)
Sch. 15, part 1, para. 50 inserted 39/2023, ss. 35(1)(b)(ii), 35(1)(c)(ii)
Sch. 15, pt. 1, para 51 inserted 43/2024, ss. 43(1)(b), 43(2)
Sch. 15, par. 3 amended 3/2003, ss. 72(a), 171(9)
Sch. 15, par. 4 substituted 1/2014, ss. 1(22), 5(6), sch. 2 pt. 5
  5/2010, ss. 63(1), (2), 165(8)
Sch. 15, par. 7 substituted 5/2005, s.57(1)(a)(b)(2)(a)(b)
Sch. 15, par. 8 substituted 11/2013, ss. 1(2), 72(1), sch. 6, item 24
Sch. 15, par. 9 substituted 9/2012, s. 63(1)(a), (2), 141(8)
Sch. 15, par. 10 substituted 6/2006, s. 127 & sch. 2 par. 1(t), 9(a)(iii)
Sch. 15, par. 12-17 substituted 5/2005, s.57(1)(a)(b)(2)(a)(b)
Sch. 15, par. 25 deleted 27/2014, s. 36(c)
Sch. 15, par. 27 amended 20/2001, ss. 3, 11(b)
Sch. 15, par. 31 amended 7/2001, ss. 79(3), 243(9)
Sch. 15, para. 31 references construed 55/2015, s. 7(2)
Sch. 15, para. 31A inserted 9/2012, s. 63(1)(b), (2), 141(8)
Sch. 15, para. 31B inserted 9/2012, s. 63(1)(b), (2), 141(8)
Sch. 15, para. 33 inserted 2/1999, ss. 93, 217(9)
Sch. 15, para. 33A inserted 23/2014, ss. 1(3), 5(1), sch. 1 pt. 4 item 12(a)
Sch. 15, para. 34 inserted 33/2000, ss. 3, 30(e)
Sch. 15, para. 34 deleted 23/2014, ss. 1(3), 5(1), sch. 1 pt. 4 item 10(b)
Sch. 15, para. 34A inserted 7/2009, ss. 9(e), 13(2)
Sch. 15, para. 34A deleted 23/2014, ss. 1(3), 5(1), sch. 1 pt. 4 item 10(c)
Sch. 15, para. 34B deleted 23/2014, ss. 1(3), 5(1), sch. 1 pt. 4 item 10(d)
Sch. 15, para. 35 deleted 23/2014, ss. 1(3), 5(1), sch. 1 pt. 4 item 10(e)
Sch. 15, pt. 1 par. 3 substituted 6/2006, ss. 74(1)(a), (2), 130(8)
Sch. 15, pt. 1 par. 3 amended 11/2007, ss. 54(1), (2), 130(9)
Sch. 15, pt. 1, para. 34B inserted 14/2009, s. 21, sch. 2, pt. 6
Sch. 15, pt. 1 para. 35 inserted 3/2003, ss. 72(b), 171(9)
Sch. 15, pt. 1 para. 36 inserted 3/2003, ss. 72(b), 171(9)
Sch. 15, pt. 1 para. 37 substituted 6/2006, ss. 74(1)(b), (2), 130(8)
Sch. 15, pt. 1 para. 37 amended 11/2007, ss. 54(1), (2), 130(9)
Sch. 15, pt. 1 para. 37 inserted 3/2003, ss. 72(b), 171(9)
Sch. 15, pt. 1 para. 37 deleted 9/2012, s. 67(1)(b), 141(8)
Sch. 15, pt. 1 para. 38 inserted 3/2003, ss. 72(b), 171(9)
Sch. 15, pt. 1 para. 38 substituted 6/2006, ss. 74(1)(b), (2), 130(8)
Sch. 15, pt. 1 para. 38 amended 11/2007, ss. 54(1), (2), 130(9)
Sch. 15, pt. 1 par. 39 inserted 6/2006, ss. 74(1)(c), (2), 130(8)
Sch. 15, pt. 1 par. 40 inserted 6/2006, ss. 74(1)(c), (2), 130(8)
Sch. 15, pt. 1, par. 41 inserted 3/2008, s.56(1), (2)(a), 144(8)
Sch. 15, pt. 1, par. 42 inserted 3/2008, s.56(1), (2)(b), 144(8)
Sch. 15, pt. 1, par. 43 inserted 34/2009, ss. 1(2) &(3), 240 & sch. 3, pt. 10, item 26
Sch. 15, pt. 1, par. 44 inserted 22/2014, ss. 1(2), 23(1)(e), (3)
Sch. 15, pt. 1, par. 45 inserted Sch. 15, pt. 1, par. 45 inserted
Sch. 15, pt. 1, par. 46 inserted 30/2018, ss. 60(1)(f)(ii), 60(2)(c)
Sch. 15, pt. 1, par. 47 inserted 45/2021, ss. 19(1)(b), 19(3)
Sch. 15A  inserted 5/2005, ss. 48(1)(g)(2)
Sch. 16 par. 4(7) inserted 6/2006, ss. 77, 130(8)
Sch. 17A inserted 5/2005, ss. 48(1)(g)(2)
Sch. 17A, par. 1(a) amended 37/2014, ss. 42(a), 101(8)
Sch. 17A, par. 1(b)(ii) amended 37/2014, ss. 42(b), 101(8)
Sch. 17A, par. 1(c) inserted 37/2014, ss. 42(c), 101(8)
Sch. 17A, par. 2(2)(b) substituted 6/2006, ss. 61(1)(d)(i)(I), (2), 130(8)
Sch. 17A, par. 2(2)(c) substituted 6/2006, ss. 61(1)(d)(i)(I), (2), 130(8)
Sch. 17A, par. 2(3)(b) substituted 6/2006, ss. 61(1)(d)(i)(II), (2), 130(8)
Sch. 17A, par. 2(3)(c) substituted 6/2006, ss. 61(1)(d)(i)(II), (2), 130(8)
Sch. 17A, par. 2(4) amended 6/2006, ss. 61(1)(d)(i)(III), (2), 130(8)
Sch. 17A, par. 3(4) inserted 6/2006, ss. 61(1)(d)(ii), (2), 130(8)
Sch. 17A, par. 4(2)(b) substituted 6/2006, ss. 61(1)(d)(iii)(I), (2), 130(8)
Sch. 17A, par. 4(2)(c) substituted 6/2006, ss. 61(1)(d)(iii)(I), (2), 130(8)
Sch. 17A, par. 4(3)(b) substituted 6/2006, ss. 61(1)(d)(iii)(II), (2), 130(8)
Sch. 17A, par. 4(3)(c) substituted 6/2006, ss. 61(1)(d)(iii)(II), (2), 130(8)
Sch. 17A, par. 4(5) substituted 6/2006, ss. 61(1)(d)(iii)(III), (2), 130(8)
Sch. 17A, par. 4(6) amended 6/2006, s. 61(1)(d)(iii)(IV), (2), 130(8)
Sch. 17A, par. 4(6) deleted 3/2008, s.47(1)(b), (2)
Sch. 18, par. 1(6)(b) deleted 59/2015, s. 41(6)(a)
Sch. 18, par. 1(7)(a) substituted 59/2015, s. 41(6)(b)
Sch. 18, par. 1(7)(c)(d) amended 5/2005, ss. 145(1)(7)(a), 150(9), sch. 5, pt. 1
Sch. 18, par. 1(9) inserted 59/2015, s. 41(6)(c)
Sch. 18A inserted 2/1999, ss. 57, 217(9)
Sch. 18A(1) amended 7/2001, ss. 40(1)(a)(2), 243(9)
Sch. 18A, paras. 1(3A)(a)(ia) inserted 6/2006, ss. 60(f)(i), 130(8)
Sch. 18A para. 1(3A)(b) amended 6/2006, ss. 60(f)(ii), 130(8)
Sch. 18A para. 1(6)(a) amended 6/2006, ss. 60(f)(iii), 130(8)
Sch. 18A(3) amended 7/2001, ss. 40(1)(a)(2), 243(9)
Sch. 18A(3A) inserted 7/2001, ss. 40(1)(b)(2), 243(9)
Sch. 18B inserted 5/2002, s.53(2)(5)
Sch. 18B par. 1 substituted 6/2006, s. 67(1)(f)(i), (2)(b)
Sch. 18B, para. 1(3)(a)(i) amended 41/2017, ss. 82(2) and schedule 2 para. 1(bj), 82(3)(a)
Sch. 18B par. 3(6) amended 6/2006, s. 67(1)(f)(ii), (2)(c)
Sch. 18B, par. 7(4) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 147
Sch. 18B, par. 15(3) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 148
Sch. 18B, par. 33 amended 9/2012, s. 131 & sch. 5, par. 1(l) & table, item no. 11
Sch. 18B, par. 33 deleted 59/2015, s. 41(7)
Sch. 18B pt. 5, par. 31(3) amended 43/2014, ss. 1(3), 68, sch. 4
Sch. 19, Part 2, Item 10(1)(b) amended 13/2022, ss. 15(1), Sch. 1, part. 3, item 1, 16(2)
Sch. 19, par. 16(1) substituted 59/2015, s. 41(8)
Sch. 19, para. 16(2) amended 41/2017, s. 75, schedule 3(p)(i)
Sch. 19, para. 16(3) deleted 41/2017, s. 75, schedule 3(p)(ii)
Sch. 21, par. 3(4) amended 59/2015, s. 41(9)
Sch. 22, par. 2(1)(b) amended 59/2015, s. 41(10)(a)
Sch. 22, par. 2(2) amended 59/2015, s. 41(10)(b)
Sch. 22, par. 3(2) amended 59/2015, s. 41(10)(c)
Sch. 22, par. 3(5) substituted 59/2015, s. 41(10)(d)
Sch. 22, par. 4(2) amended 3/1998, ss. 48, 138(8), sch. 3, par. 11
Sch. 23 amended 5/2005, ss. 21(1)(f)(i)(ii)(iii)(2)(h)
Sch. 23B, para. 2(baa) inserted 43/2024, ss. 13(c)(i), 118(8)
Sch. 23, para. 2B inserted 5/2010, ss. 16(1)(c), (2)(c) 165(8)
Sch. 23, pt. 1, para. 2C inserted 8/2013, ss. 17(4)(a), (7)(a), 108(8)
Sch. 23A inserted 2/1999, ss. 19(1)(c)(2)(c), 217(9)
Sch. 23A amended 9/2012, ss. 5, 141(8)
Sch. 23A, para. 1 amended 5/2005, ss. 21(1)(f)(i)(2), 150(8)
Sch. 23A, para. 2 amended 5/2005, ss. 21(1)(f)(ii)(2), 150(8)
Sch. 23A, para. 2A inserted 5/2005, ss. 21(1)(f)(iii)(2), 150(8)
Sch. 23B, para. 3(daa) inserted 43/2024, ss. 13(c)(ii), 118(8)
Sch. 23A, par. 4(2) amended 5/2005, ss. 21(1)(f)(iv)(2), 150(8)
Sch. 23B inserted 6/2006, s. 14(2), (4)(d), 130(8)
Sch. 23B, par. 1(2)(b) amended 41/2013, ss. 18(3)(a), (4)(c)
Sch. 23B, para. 2(b) amended 44/2022, ss. 21(30)(a)(i), 106(8)
Sch. 23B, par. 2(ba) inserted 5/2010, ss. 16(1)(d), (2)(b) 165(8)
Sch. 23B, para. 2(bd), (be) inserted 44/2022, ss. 21(30)(a)(ii), 106(8)
Sch. 23B, para. 2(bb), (bc) inserted 18/2016, ss. 14(2)(a), 14(3)
Sch. 23B, par. 2(d) amended 6/2011, ss. 19(5)(a), (7)(d), 84(8)
Sch. 23B, par. 3(a) substituted 41/2013, ss. 18(3)(b)(i), (4)(c)
Sch. 23B, par. 3(aa) inserted 41/2013, ss. 18(3)(b)(ii), (4)(c)
Sch. 23B, par. 3(da) inserted 5/2010, ss. 16(1)(e), (2)(b) 165(8)
Sch. 23B, para. 3(db), (dc) inserted 18/2016, ss. 14(2)(b), 14(3)
Sch. 23B, para. 3(dd), (de) inserted 44/2022, ss. 21(30)(b), 106(8)
Sch. 23B, para. 3(f) amended 41/2013, ss. 18(3)(b)(iii), (4)(c)
Sch. 23B, para. 4 amended 6/2011, ss. 19(5)(b), (7)(d), 84(8)
Sch. 23B, para. 5, table inserted 41/2013, ss. 18(3)(c), (4)(c)
Sch. 23B, para. 5(2) substituted 6/2011, ss. 19(5)(c), (7)(d), 84(8)
Sch. 23C inserted 8/2013, ss. 17(4)(b), (7)(a), 108(8)
Sch. 24 amended 3/1998, ss. 60(a), 138(8)
  7/2001, s. 41
Sch. 24, para. 1 amended 8/2013, ss. 26(1)(a), (2), 108(9)
Sch. 24, para. 1(1) amended 39/2023, ss. 97(a), 102(8)
  6/2011, s. 3(1)(n), 3(2), 84(8)
  5/2010, ss. 3(2), 3(3), 165(8)
  11/2007, ss. 35(2), schedule 2, paras. 1(ah)(i)(I), 1(ah)(i)(II), (2), ss. 35(3), 130(9)
  3/1998, ss. 48, 138(8), schedule 3, para. 12
  8/2004, s. 89, sch. 3, 1(ae)(i)(I)(II)
Sch. 24, para. 1(1) definition of "foreign tax" substituted 3/1998, ss. 60(b), 138(8)
Sch. 24, para. 1(1) definitions inserted 5/2002, ss. 38(a)(i)(ii), 141(8)
Sch. 24 para. 2(2A) inserted 8/2013, ss. 26(1)(b), 26(2), 108(8)
Sch. 24, para. 2(4) inserted 39/2023, ss. 97(b), 102(8)
Sch. 24, para. 4(2) amended 9/2012, ss. 54, 141(8) & sch. 1, par. 26(a)
Sch. 24, para. 4(2A) inserted 6/2006, ss. 63(a), 130(8)
Sch. 24, para. 4(2A) amended 9/2012, ss. 54, 141(8) & sch. 1, par. 26(b)
  3/2008, s. 49(1)(a), (2), 144(8)
Sch. 24, para. 4(3) deleted 9/2012, ss. 54, 141(8) & sch. 1, par. 26(c)
Sch. 24, para. 4(4)(a)-(c), cls. substituted 3/2000, s. 71(1)(a), (2)(a)(i)(b)
Sch. 24, para. 4(4)(b) deleted 9/2012, ss. 54, 141(8) & sch. 1, par. 26(d)
Sch. 24, para.4(4)(c) amended 2/1999, ss. 81(a), 217(9)
Sch. 24, para. 4(5)(a) amended 9/2012, ss. 52(1)(a), (2), 54, 141(8) & sch. 1, par. 26(e)
  5/2010, ss. 46(1)(a), (2), 165(8)
Sch. 24, par. 4(5)(a), (b)(ii), (iii) amended 5/2002, ss. 57(a)(i)(ii)(I), (II), 141(8)
Sch. 24, par. 4(5)(b) amended 9/2012, s. 52(1)(b), (2), 141(8)
Sch. 24, par. 4(5)(b)(ii), (iii) amended 5/2002, ss. 57(a)(ii)(I), (II), 141(8)
Sch. 24, par. 4(5)(b)(ii) deleted 9/2012, ss. 54, 141(8) & sch. 1, par. 26(f)
Sch. 24, par. 4(5)(b)(iii) amended 5/2010, ss. 46(1)(b)(i), (2), 165(8)
Sch. 24, par. 4(5)(b)(iii) deleted 9/2012, ss. 54, 141(8) & sch. 1, par. 26(f)
Sch. 24, par. 4(5)(b)(iv) inserted 5/2002, s. 57(a)(ii)(III), 141(8)
Sch. 24, par. 4(5)(b)(iv) amended 8/2013, s. 105(a), (b) & sch. 2 pars. 1(l)(i), 5(a)
  5/2010, ss. 46(1)(b)(ii), (2), 165(8)
Sch. 24, par. 4(5)(b)(v) inserted 5/2010, ss. 46(1)(c), (2), 165(8)
Sch. 24, par. 4(5)(b)(v) amended 8/2013, s. 105(a), (b) & sch. 2 pars. 1(l)(ii), 5(a)
Sch. 24, par. 4(5)(b)(vi) inserted 9/2012, s. 52(1)(b), (2), 141(8)
Sch. 24, par. 4(5)(b)(vi) amended 8/2013, s. 105(a), (b) & sch. 2 pars. 1(l)(iii), 5(a)
Sch. 24, par. 5(2) amended 11/2007, ss. 35(2) & sch. 2, pars. 1(ah)(ii), (2), ss. 35(3), 130(9)
  8/2004, s. 89, sch. 3, 1(ae)(ii)
Sch. 24, par. 5(4) inserted 41/2013, ss. 28(1)(a), (2)
Sch. 24, para. 5A inserted 8/2013, ss. 26(1)(c), (2), 108(8)
Sch. 24, para. 7(3)(c) amended 8/2013, ss. 26(1)(d), (2), 108(8)
Sch. 24, para. 7(3)(c) substituted 41/2013, ss. 28(1)(b)(i), (3)
Sch. 24, para. 7(4) amended 41/2013, ss. 28(1)(b)(ii), (2)
Sch. 24 para. 7A inserted 8/2013, ss. 26(1)(e), (2), 108(8)
Sch. 24, paras. 9A, 9B inserted 3/1998, ss. 60(c), 138(8)
Sch. 24, para. 9A(2) amended 2/1999, ss. 81(b)(i), 217(9)
Sch. 24, para. 9A(3) amended 5/2010, ss. 41(2)(a), (3), 165(8)
Sch. 24, paras. 9A(3A)(a)(ii)(3A)(b) amended 5/2002, ss. 38(b)(i)(ii), 141(8)
Sch. 24, para. 9A(3B) inserted 5/2010, ss. 41(2)(b), (3), 165(8)
Sch. 24, par. 9A(4) amended 5/2010, ss. 41(2)(c), (3), 165(8)
Sch. 24, para. 9A(4)(a)(i) inserted 39/2023, ss. 97(c)(i)(I), 102(8)
Sch. 24, para. 9A(4)(a)(ii) inserted 39/2023, ss. 97(c)(i)(II), 102(8)
Sch. 24, para. 9A(4)(a)(iii) inserted 39/2023, ss. 97(c)(i)(III), 102(8)
Sch. 24, par. 9A(4)(b) amended 8/2004, s. 31(1)(a)(i), (2)
Sch. 24, par. 9A(5)(a) amended 8/2004, s. 31(1)(ii), (2)
  2/1999, s. 81(b)(ii), 217(9)
Sch. 24, par. 9A(5)(b) amended 9/2012, ss. 54, 141(8) & sch. 1, par. 26(g)
  5/2002, s. 57(b), 141(8)
Sch. 24, para. 9A(7) inserted 39/2023, ss. 97(c)(ii), 102(8)
Sch. 24, para. 9B(1)(a) amended 39/2023, ss. 97(d)(i)(I), 102(8)
Sch. 24, para. 9B(1)(b) amended 39/2023, ss. 97(d)(i)(II), 102(8)
Sch. 24, para. 9B(1)(c), (d) amended 39/2023, ss. 97(d)(i)(III), 102(8)
Sch. 24, par. 9B(1A)(a)(i)(b) amended 5/2002, ss. 38(c)(i)(ii), 141(8)
Sch. 24, par. 9B(2) amended 8/2004, s. 31(1), (b)(i), (2)
  3/2000, s. 71(1)(b), (2)(a)(ii)
Sch. 24, par. 9B(2) amended 6/2006, ss. 63(b), 130(8)
Sch. 24, para. 9B(2)(i) amended 39/2023, ss. 97(d)(ii)(I), 102(8)
Sch. 24, para. 9B(2)(ii) amended 39/2023, ss. 97(d)(ii)(II), 102(8)
Sch. 24, para. 9B(2)(iii), (iv) inserted 39/2023, ss. 97(d)(ii)(III), 102(8)
Sch. 24, para. 9B(5) amended 39/2023, ss. 97(d)(iii), 102(8)
Sch. 24, par. 9B(5)(b)(i)(iii) amended 8/2004, s. 31(1)(b)(ii)(2)
  2/1999, s. 81(c)(i), (ii), 217(9)
Sch. 24, par. 9C(1) amended 5/2002, ss. 38(d), 141(8)
Sch. 24, par. 9D, para. inserted 5/2002, s. 57(c), 141(8)
Sch. 24, par. 9D(1)(a) amended 3/2003, s. 60(2)(a)(3)
Sch. 24, par. 9D(1)(b) amended 3/2003, s. 60(2)(b)(3)
Sch. 24, par. 9D(3) deleted 9/2012, ss. 54, 141(8) & sch. 1, par. 26(h)
Sch. 24, par. 9DA inserted 11/2007, ss. 36(1)(b)(i), (2), 130(9)
Sch. 24, par. 9DA(5)(b) amended 9/2012, ss. 54, 141(8) & sch. 1, par. 26(i)
Sch. 24, para. 9DA(7) substituted 39/2023, ss. 97(e), 102(8)
Sch. 24, par. 9DB inserted 5/2010, ss. 46(1)(d), (2), 165(8)
Sch. 24, par. 9DB(3) deleted 9/2012, ss. 54, 141(8) & sch. 1, par. 26(j)
Sch. 24, par. 9DB(4) inserted 9/2012, s. 49, 141(8)
Sch. 24, par. 9DB(5) inserted 9/2012, s. 49, 141(8)
Sch. 24, par. 9DB(6) inserted 9/2012, s. 49, 141(8)
Sch. 24, par. 9DC inserted 9/2012, s. 52(1)(c), (2), 141(8)
Sch. 24, par. 9DC(3), (4) inserted 41/2013, ss. 28(1)(c), (3)
Sch. 24, par. 9E substituted 3/2008, s. 43(1)(f), (2), 144(8)
Sch. 24, par. 9E, par. inserted 8/2004, s. 31(1)(c), (2)
Sch. 24, par. 9F inserted 6/2006, ss. 63(c), 130(8)
Sch. 24, par. 9F(1)(c) inserted 25/2008, ss. 33(h), 102(8)
Sch. 24, par. 9FA inserted 11/2007, ss. 36(1)(b)(ii), (2), 130(9)
Sch. 24, para. 9FA(1) amended 39/2023, ss. 97(f), 102(8)
Sch. 24, par. 9FA(2)(b) amended 5/2010, ss. 47(1)(a), (2), 165(8)
Sch. 24, par. 9FA(4) inserted 5/2010, ss. 47(1)(b), (2), 165(8)
Sch. 24, par. 9FB inserted 11/2007, ss. 36(1)(b)(ii), (2), 130(9)
Sch. 24, para. 9FB(7) amended 52/2015, ss. 88(2), 88(1)(c)
Sch. 24, par. 9G inserted 6/2006, ss. 63(d), 130(8)
Sch. 24, par. 9H par. inserted 3/2008, ss. 49(1)(b), (2), 144(8)
Sch. 24, par. 9I inserted 8/2013, ss. 26(1)(f), (3), 108(8)
Sch. 24, par. 9I(1) amended 39/2023, ss. 97(g), 102(8)
  41/2013, ss. 40(1)(a), 40(2)
Sch. 24, par. 9I(4)(b) amended 41/2013, ss. 40(1)(b), 40(2)
Sch. 24, par. 9I(4A) inserted 41/2013, ss. 40(1)(c), 40(2)
Sch. 24, par. 10 amended 3/1998, ss. 60(d), 138(8)
Sch. 24, para. 11 amended 9/2012, s. 129, schedule 4, pt. 2 para. (g), item no. 149
Sch. 24, para. 12(2) amended 59/2015, s. 41(11)
Sch. 24 para. 14 inserted 8/2013, ss. 26(1)(g), 26(4), 108(8)
Sch. 24, para. 26 inserted 6/2011, ss. 35, 84(8)
Sch. 24A inserted 11/2007, s. 35(1)(b), 35(3)
Sch. 24A, pt. 1, para. 1A inserted 6/2011, ss. 80(1)(a), (2)
Sch. 24A, pt. 1, para. 1AA inserted 9/2012, s. 137(1)(a)(i), (2)
Sch. 24A, pt. 1, para. 2 substituted 6/2011, ss. 80(1)(b), (2)
Sch. 24A, pt. 1, para. 2A inserted 5/2010, ss. 158(1)(a)(i), 158(2)
Sch. 24A, pt. 1, para. 2B inserted 5/2010, ss. 158(1)(a)(i), 158(2)
Sch. 24A, pt. 1, para. 3 substituted 37/2014, s. 96(a)
Sch. 24A, pt. 1, para. 3A inserted 5/2010, ss. 158(1)(a)(ii), (2)
Sch. 24A, pt. 1, para. 3B inserted 37/2014, s. 96(b)
Sch. 24A, pt. 1, para. 5A inserted 3/2008, s. 141 & sch. 8, par. 1(u) & 7(a)(ii)
Sch. 24A, pt. 1, para. 10 substituted 37/2014, s. 96(c)
Sch. 24A, pt. 1, para. 10A inserted 8/2013, ss. 104(1)(a), 104(2)
Sch. 24A, pt. 1. para. 11A inserted 52/2015, s. 80(a)(i)
Sch. 24A, pt. 1, para. 13A inserted 5/2010, ss. 158(1)(a)(iii), (2)
Sch. 24A, pt. 1, para. 14 substituted 6/2011, ss. 80(1)(c), (2)
Sch. 24A, pt. 1, para. 14A substituted 45/2021, s. 83(a)
  52/2015, s. 80(a)(ii)
Sch. 24A, pt. 1, para. 14A inserted 9/2012, s. 137(1)(a)(ii), (2)
Sch. 24A, pt. 1, para. 15A inserted 6/2011, ss. 80(1)(d), (2)
Sch. 24A, pt. 1, para. 21A inserted 41/2017, s. 81(a)
Sch. 24A, pt. 1, par. 22A inserted 6/2011, ss. 80(1)(e), 80(2)
Sch. 24A, pt. 1, para. 22AA inserted 45/2021, s. 83(b)
Sch. 24A, pt. 1, para. 25 substituted 37/2014, s. 96(d)
Sch. 24A, pt. 1, par. 25A par. inserted 25/2008, s. 99 & sch. 6, paras. 1(d)(i)(I), 7(a)(iii)
Sch. 24A, pt. 1, par. 26 substituted 6/2011, ss. 80(1)(f), (2)
Sch. 24A, pt. 1, par. 26A par. inserted 25/2008, s. 99 & sch. 6, paras. 1(d)(i)(II) 7(a)(iii)
Sch. 24A, pt. 1, par. 27A inserted 5/2010, ss. 158(1)(a)(iv), (2)
Sch. 24A, pt. 1, par. 27B inserted 6/2011, ss. 80(1)(g), (2)
Sch. 24A, pt. 1, par. 27C inserted 6/2011, ss. 80(1)(g), (2)
Sch. 24A, pt. 1, para. 28 substituted 45/2019, ss 73(a), 76(9)
Sch. 24A, pt. 1, para. 30A inserted 43/2024, s. 112(a)
Sch. 24A, pt. 1, para. 31 substituted 52/2015, s. 80(a)(iii)
Sch. 24A, pt. 1, par. 31A inserted 9/2012, ss. 137(1)(a)(iii), 137(2)
Sch. 24A, pt. 1, par. 33A inserted 8/2013, ss. 104(1)(b), 104(2)
Sch. 24A, pt. 1, par. 35A inserted 5/2010, ss. 158(1)(a)(v), 158(2)
Sch. 24A, pt. 1, par. 35AA inserted 9/2012, s. 137(1)(a)(iv), (2)
Sch. 24A, pt. 1, para. 35B inserted 6/2011, ss. 80(1)(h), (2)
Sch. 24A, pt. 1, para. 38 substituted 6/2011, ss. 80(1)(i), (2)
Sch. 24A, pt. 1, para. 41 substituted 45/2019, ss. 73(b), 76(9)
  8/2013, s. 104(1)(c), (2)
Sch. 24A, pt. 1, para. 41A inserted 25/2008, s. 99 & sch. 6, paras. 1(d)(i)(III) 7(a)(iii)
Sch. 24A, pt. 1, para. 41AA par. inserted 41/2013, s. 83(a)
Sch. 24A, pt. 1, para. 41AB inserted 37/2014, s. 96(e)
Sch. 24A, pt. 1, para. 41B inserted 6/2011, ss. 80(1)(j), (2)
Sch. 24A, pt. 1, para. 43A inserted 25/2008, s. 99 & sch. 6, paras. 1(d)(i)(IV) 7(a)(iii)
Sch. 24A, pt. 1, para. 43AA inserted 8/2013, s. 104(1)(d), (2)
Sch. 24A, pt. 1, para. 44 substituted 52/2015, s. 80(a)(iv)
Sch. 24A pt. 3 amended 25/2008, s. 99, sch. 6, paras. 1(d)(ii), 7(a)(iii)
Sch. 24A, pt. 3, para. 1 inserted 5/2010, ss. 158(1)(b)(ii), (2)
Sch. 24A, pt. 3, para. 1 renumbered as para. 6 5/2010, ss. 158(1)(b)(i), (2)
Sch. 24A, pt. 3, para. 1A inserted 6/2011, ss. 80(1)(k), (2)
Sch. 24A, pt. 3, para. 1AA inserted 52/2015, s. 80(b)(i)
Sch. 24A, pt. 3, para. 1AB inserted 52/2015, s. 80(b)(ii)
Sch. 24A, pt. 3, para. 1B inserted 6/2011, ss. 80(1)(k), 80(2)
Sch. 24A, pt. 3, para. 2 inserted 5/2010, ss. 158(1)(b)(ii), (2)
Sch. 24A, pt. 3, para. 2A inserted 6/2011, ss. 80(1)(l), (2)
Sch. 24A, pt. 3, para. 3 inserted 5/2010, ss. 158(1)(b)(ii), (2)
Sch. 24A, pt. 3, para. 3A inserted 6/2011, ss. 80(1)(m), (2)
Sch. 24A, pt. 3, para. 3B inserted 41/2013, s. 83(b)(i)
Sch. 24A, pt. 3, para. 4 inserted 5/2010, ss. 158(1)(b)(ii), 158(2)
Sch. 24A, pt. 3, para. 4A inserted 9/2012, s. 137(1)(b)(i), 137(2)
Sch. 24A, pt. 3, para. 5 substituted 44/2022, ss. 94(a), 106(8)
Sch. 24A, pt. 3, para. 5 inserted 5/2010, ss. 158(1)(b)(ii), (2)
Sch. 24A, pt. 3, para. 6 substituted 44/2022, ss. 94(b), 106(8)
Sch. 24A, pt. 3, para. 7 substituted 43/2024, s. 112(b)
Sch. 24A, pt. 3, para. 7 inserted 5/2010, ss. 158(1)(b)(iii), 158(2)
Sch. 24A, pt. 3, par. 8 inserted 5/2010, ss. 158(1)(b)(iii), (2)
Sch. 24A, pt. 3, par. 8A inserted 6/2011, ss. 80(1)(n), (2)
Sch. 24A, pt. 3, par. 8AA inserted 41/2013, s. 83(b)(ii)
Sch. 24A, pt. 3, para. 8AB inserted 52/2015, s. 80(b)(iii)
Sch. 24A, pt. 3, para. 8AC inserted 41/2017, s. 81(b)
Sch. 24A, pt. 3, par. 8B inserted 6/2011, ss. 80(1)(n), 80(2)
Sch. 24A, pt. 3, par. 8C inserted 6/2011, ss. 80(1)(n), 80(2)
Sch. 24A, pt. 3, par. 8D inserted 6/2011, ss. 80(1)(n), 80(2)
Sch. 24A, pt. 3, par. 8E inserted 8/2013, s. 104(1)(e), 104(2)
Sch. 24A, pt. 3, par. 9 inserted 5/2010, ss. 158(1)(b)(iii), 158(2)
Sch. 24A, pt. 3, par. 9A inserted 8/2013, s. 104(1)(f), (2)
Sch. 24A, pt. 3, par. 10 inserted 9/2012, s. 137(1)(b)(ii), (2)
Sch. 24A, pt. 4 inserted 8/2013, s. 104(1)(g), (2)
Sch. 24A, pt. 5 inserted 41/2017, ss. 80(2), 80(3)
Sch. 24A, pt. 5 amended 30/2018, s. 61
Sch. 25 deleted 3/1998, ss. 48, 138(9), sch. 3, par. 13
Sch. 25A inserted 8/2004, s. 42(1)(b)(2)
Sch. 25B, refs. 2, 6, 8, 9, 10, 11, 45, 48 deleted 26/2020, Sch, 6(a), s. 74, schedule, para. 1(j)
Sch. 25B inserted 6/2006, s. 17(2), (3) 130(8)
Sch. 25B amended 59/2015, s. 41(12)
Sch. 25B, ref. no. 38B, 38C inserted 18/2016, ss. 15(f), 59(8)
Sch. 25B, ref. no. 7 deleted 52/2015, ss. 90(8), 14(1), (2)
Sch. 25B, ref. 13, col.(3), para.(a)(iii) substituted 11/2007, ss. 18(2)(a), (4), 130(9)
Sch. 25B, ref. 13, par.(a)(i), clause(VIII) inserted 8/2013, ss. 31(1)(m), (2), 108(9)
Sch. 25B ref. 13, par.(a)(i), clause(VII) inserted 3/2008, s. 26(1)(d)(i) &(2)
Sch. 25B, ref.13, par.(a)(i), clause(VIII) substituted 52/2015, ss. 90(8), 27(1)(d)(i)
Sch. 25B, ref. 15, par.(a)(i), clause(VIII) inserted 8/2013, ss. 31(1)(n), (2), 108(9)
Sch. 25B, ref. 15, par.(a)(i), clause(VIII) substituted 52/2015, s. 90(8), s. 27(1)(d)(ii)
Sch. 25B ref. 15, par.(a)(i), clause(VII) inserted 3/2008, s. 26(1)(d)(ii) &(2)
Sch. 25B, ref. 15A inserted 11/2007, ss. 18(2)(b), (4), 130(9)
Sch. 25B, ref. 15B inserted 11/2007, ss. 18(2)(b), (4), 130(9)
Sch. 25B, ref nos. 15C, 15D deleted 43/2024, ss. 44(f), 118(8)
Sch. 25B, refs. 15C - 15D inserted 41/2013, ss. 16(a)(ii), 87(7)
Sch. 25B, ref. 36A inserted 11/2007, s. 29(1)(c), (2)
Sch. 25B, ref. 36B inserted 11/2007, s. 29(1)(c), (2)
Sch. 25B, ref. 38, col.(3), para.(b) substituted 11/2007, ss. 18(2)(c), (4), 130(9)
Sch. 25B, ref. 38A inserted 8/2013, ss. 30(1)(d), (2), 108(9)
Sch. 25B, ref. 41, col.(3), amended 11/2007, ss. 18(2)(d), (4), 130(9)
Sch. 25B, ref. 43, col.(3), amended 11/2007, ss. 18(2)(e), (4), 130(9)
Sch. 25B, ref. 47A amended 18/2016, ss. 20(1)(c), (3), 59(8)
  41/2013, ss. 16(a)(i), 87(7)
Sch. 25B, ref. 47A inserted 6/2011, ss. 33(1)(c), (2), 84(8)
Sch. 25B, ref. 48A inserted 9/2012, ss. 12(1)(b), (2), 141(8)
Sch. 25B, ref. 48A amended 52/2015, ss. 88(2), 88(1)(d)
Sch. 25B, ref. 50A inserted 30/2018, ss. 19(2)(b), 65(8)
  41/2017, ss. 12(2)(b), 12(3)
Sch. 25B, ref. 51, col.(3), amended 11/2007, ss. 18(2)(f), (4), 130(9)
Sch. 25B, ref. 52, col.(3), amended 11/2007, ss. 18(2)(g), (4), 130(9)
Sch. 25B, ref. 52 deleted 8/2013, ss. 19(2), (3), 108(8)
Sch. 25C inserted 11/2007, ss. 18(3), (4), 130(9)
Sch. 25C par. 1(2) amended 3/2008, s. 141 & sch. 8, par. 1(v) & 7(a)(ii)
Sch. 25C par. 2(2) amended 3/2008, s. 141 & sch. 8, par. 1(v) & 7(a)(ii)
Sch. 25C, par. 5(3) substituted 59/2015, s. 41(13)(a)
Sch. 25C, par. 5(4) deleted 59/2015, s. 41(13)(b)
Sch. 26A inserted 7/2001, ss. 45(4), 243(9)
Sch. 26A, pt. 1, par. 3 substituted 39/2023, ss. 22(1)(a), 22(2)
  44/2022, ss. 93(1)(a), 93(2)
Sch. 26A, pt. 1, par. 3 amended 11/2007, ss. 27(1)(a)(i), (2), 130(9)
Sch. 26A, pt. 1, par. 4 amended 11/2007, ss. 27(1)(a)(i), 27(2), 130(9)
Sch. 26A, pt. 1, par. 5 amended 11/2007, ss. 27(1)(a)(i), (2), 130(9)
Sch. 26A, pt. 1, par. 5 substituted 28/2012, ss. 1(2), 86 & sch. 3
Sch. 26A, pt. 1, par. 6 amended 11/2007, ss. 27(1)(a)(i), (2), 130(9)
Sch. 26A, pt. 1, par. 7 amended 11/2007, ss. 27(1)(a)(i), (2), 130(9)
Sch. 26A, pt. 1, par. 7A inserted 39/2023, ss. 22(1)(b), 22(2)
  44/2022, ss. 93(1)(b), 93(2)
Sch. 26A, pt. 1, para. 8 deleted 11/2007, ss. 27(1)(a)(ii), (2), 130(9)
Sch. 26A, pt. 1, para. 9 deleted 11/2007, ss. 27(1)(a)(ii), (2), 130(9)
Sch. 26A, pt. 1, para. 10 deleted 11/2007, ss. 27(1)(a)(ii), (2), 130(9)
Sch. 26A, pt. 1, para. 11 deleted 11/2007, ss. 27(1)(a)(ii), (2), 130(9)
Sch. 26A, pt. 1, para. 12 deleted 11/2007, ss. 27(1)(a)(ii), (2), 130(9)
Sch. 26A, pt. 1, para. 13 deleted 11/2007, ss. 27(1)(a)(ii), (2), 130(9)
Sch. 26A, pt. 1, para. 14 deleted 11/2007, ss. 27(1)(a)(ii), (2), 130(9)
Sch. 26A, pt. 1, para. 15 deleted 11/2007, ss. 27(1)(a)(ii), (2), 130(9)
Sch. 26A, pt. 1, para. 16 deleted 11/2007, ss. 27(1)(a)(ii), (2), 130(9)
Sch. 26A, pt. 1, para. 18 deleted 11/2007, ss. 27(1)(a)(ii), (2), 130(9)
Sch. 26A, pt. 1, para. 19 inserted 3/2003, s. 22(1)(2)
Sch. 26A, pt. 1, para. 19 deleted 5/2010, ss. 24(b), 165(8)
Sch. 26A, pt. 1, para. 20 inserted 6/2006, s. 23, 130(8)
Sch. 26A, pt. 1, para. 20 deleted 3/2008, ss. 34, 144(8)
Sch. 26A, pt. 2, par. 1 amended 11/2007, ss. 27(1)(b), (2), 130(9)
Sch. 26A, Pt. 3 exemption from charge where approval under 30/2009, ss. 4(1)(b), 16(2)
Sch. 26A, pt. 3 amended 5/2010, ss. 24(c), 165(8)
Sch. 26A, pt. 3, par. 3(c) amended 5/2002, s. 138, sch. 6, paras. 3(x), 6(c)(ii)
  5/2005, ss. 38, 150(8)
Sch. 26A, pt. 3, par. 3(c) substituted 5/2010, ss. 24(d), 165(8)
Sch. 26A, pt 3, para. 3(c)(i) amended 43/2024, ss. 16(a)(i), 118(8)
Sch. 26A, pt 3, para. 3(c)(ii) amended 43/2024, ss. 16(a)(ii), 118(8)
Sch. 26A, part 3, para. 3A inserted 26/2020, ss. 72, 76(9)
Sch. 26A, part 3, para. 3A(a) substituted 43/2024, ss. 16(b), 118(8)
Sch. 26A, part. 3, para. 3B inserted 45/2021, s. 79
Sch. 26A, para. 3B(a) substituted 43/2024, ss. 16(c), 118(8)
Sch. 26A, pt. 3, par. 7 amended 37/2014, ss. 18(1)(b), 101(8)
Sch. 27 amended 45/2019, ss. 74(a), schedule, para. 1(h), 74(b), schedule, para. 6
Sch. 26A, pt. 3, par. 8 inserted 5/2010, ss. 24(e), 165(8)
Schedule 27, references construed 13/2021, s. 4(2), schedule 2
Sch. 27 deleted 45/2021, s. 68(a)
Sch. 27, pt. 1 amended 59/2015, s. 41(14)
  9/2012, s. 131 & sch. 5, par. 3
Sch. 27, pt. 2 deleted 9/2012, s. 131 & sch. 5, par. 4
Sch. 28, para. 7 amended 18/2011, ss. 1(2), 5(8), (9)(a) & sch. 1
Sch. 29 amended 39/2023, ss. 93(g), 102(8)
  45/2021, s. 75(5)(a) and sch. part. 1 para. (u)
  37/2014, ss. 85(c)
  2/1999, ss. 27(d), 41, 217(9)
  7/2001, ss. 15(b), 19(3), 20(c), 23(2), 57(1)(c)(2), 243(9)
  3/2008, s. 19(1)(e)(i)&(ii), (2) & 144(8)
  25/2008, ss. 11(a)&(b), 102(8)
  25/2008, s. 98(1) & sch. 5, par. 2(au)
  6/2011, ss. 20(1)(u), (4), 84(8)
Sch. 29 applied with modifications 23/2023, ss. 1(2), 21(2)
Sch. 29, col. 1 amended 39/2023, ss. 95(20), 102(8)
  44/2022, ss. 96(21), 96(25), 99(1)(m), 99(4), 102(5), 103
  45/2021, s. 80(1)(l)
  23/2021, s. 5(b)
  26/2020, ss. 11(1)(b), 12(2)
  45/2019, ss. 30(2), 76(8)
  30/2018, ss. 25(2)(i)(i), 65(8)
  41/2017, s. 77(1), (2), schedule 1, para. 6
  3/2000, ss. 72, 166(9)
  5/2002, ss. 40(4), 128(a)(i)(ii)
  24/2009, s. 25
  9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 150
Sch. 29, col. 2 amended 30/2018, ss. 25(2)(i)(ii), 65(8)
  3/2000, ss. 27(c)(i), 166(9)
  5/2002, ss. 53(4)(5), 128(b)
  5/2005, ss. 147, 150(9), sch. 6
  9/2012, s. 138 & sch. 6 pars. 1(s)(i), 4(a)(iv)
Sch. 29, col. 3 amended 18/2016, ss. 9(2), 59(8)
  41/2013, ss. 5(b), 14(b), 87(7)
  3/2000, ss. 27(c)(ii), 166(9)
  3/2003, ss. 14(1)(g)(2)(d), 163, sch.6, pars. 1(h), 3(a)(iii)
  5/2005, ss. 147, 150(9), sch. 6
  5/2010, ss. 18(1)(b), (2)(b), 165(8)
  9/2012, s. 138 & sch. 6 pars. 1(s)(ii)-(iii), 4(a)(iv)
Sch. 32, par. 4, para. repealed 3/2000, s. 69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
Sch. 32, para. 5 deleted 2/1999, ss. 71, 217(9), sch. 1, par. 2(b)
Sch. 32, para. 5(2) amended 3/1998, ss. 55, 138(8), sch. 6, par. 4(a)(i)(I)(II)
  2/1999, ss. 71, 217(9), sch. 1, par. 2(a)(i)(I)(II)
Sch. 32, para. 5(3) amended 3/1998, ss. 55, 138(8), sch. 6, par. 4(a)(ii)
  2/1999, ss. 71, 217(9), sch. 1, par. 2(a)(ii)
Sch. 32, para. 6 deleted 2/1999, ss. 71, 217(9), sch. 1, par. 2(d)
Sch. 32, para. 6(2) amended 3/1998, ss. 55, 138(8), sch. 6, par. 4(b)(i)
  2/1999, ss. 71, 217(9), sch. 1, par. 2(c)(i)
Sch. 32, para. 6(3) amended 3/1998, ss. 55, 138(8), sch. 6, par. 4(b)(ii)
  2/1999, ss. 71, 217(9), sch. 1, par. 2(c)(ii)
Sch. 32, para. (7)(3)(b) amended 45/2021, s. 75(5)(a) and sch. part. 1 para. (v)
Sch. 32, para. 7(3)(b) amended 25/2008, s. 98(1) & sch. 5, par. 2(av)
Sch. 32, para. 16(3) amended 3/1998, ss. 55, 138(8), sch. 6, par. 4(c)(i)
  2/1999, ss. 71, 217(9), sch. 1, par. 2(e)(i)
Sch. 32, para. 16(5) substituted 3/1998, ss. 55, 138(8), sch. 6, par. 4(c)(ii)
Sch. 32, para. 16(5)(6) substituted 2/1999, ss. 71, 217(9), sch. 1, par. 2(e)(ii)
Sch. 32, para. 18(4) amended 3/1998, ss. 55, 138(8), sch. 6, par. 4(d)(i)
  2/1999, ss. 71, 217(9), sch. 1, par. 2(f)(i)
Sch. 32, par. 18(6) amended 3/1998, ss. 55, 138(8), sch. 6, par. 4(d)(ii)
  2/1999, ss. 71, 217(9), sch. 1, par. 2(f)(ii)
Sch. 32, para. 22(1) amended 7/2001, s. 240, sch. 5
Sch. 32, para. 22(6) amended 7/2001, s. 240, sch. 5
Sch. 32, para. 22(7) amended 7/2001, s. 240, sch. 5
Sch. 32, para. 27(1) amended 3/1998, ss. 7, 138(8)
Sch. 33 inserted 37/2014, ss. 87(1)(d), 87(3)
Sch. 34 para. 5 amended 45/2021, ss. 85(1)(b), 85(4)
Sch. 34, para. 13 inserted 44/2022, ss. 21(31), 106(8)
Sch. 34, s. 817RI inserted 26/2020, ss. 59(b), 76(9)
Sch. 35 inserted 26/2020, ss. 17(1)(c), 17(2)
Sch. 35, pt. 2 substituted 43/2024, ss. 40, 118(8)
Sch. 35A inserted 44/2022, ss. 30(1)(b), 30(2)
Sch. 36 inserted 44/2022, ss. 99(1)(n), 99(4)

SIs made under the Act

SectionSIs made under the Act
S. 88A(3)(a) Taxes Consolidation Act 1997 (Cessation of section 88A in respect of certain claims) Order 2013 (S.I. No. 229 of 2013)
S. 97(2K)(b)(i) Taxes Consolidation Act 1997 (Prescribed Form) Regulations 2015 (S.I. No. 630 of 2015)
S. 111B(3) Taxes Consolidation Act 1997 (Section 111b(3)) Order 2025 (S.I. No. 534 of 2025)
  Taxes Consolidation Act 1997 (Section 111b(3)) Order 2024 (S.I. No. 551 of 2024)
  Taxes Consolidation Act 1997 (Section 111B(3)) Order 2023 (S.I. No. 675 of 2023)
S. 227(2) Taxes Consolidation Act 1997 (Amendment of Schedule 4) Order 2001 (S.I. No. 43 of 2001)
S. 244A Mortgage Interest (Relief At Source) Regulations 2001 (S.I. No. 558 of 2001)
S. 244A(5) Mortgage Interest (Relief at Source) Regulations 2011 (S.I. No. 424 of 2011)
S. 285A Taxes Consolidation Act 1997 (Accelerated Capital Allowances for Energy Efficient Equipment) (Amendment) (No. 1) Order 2018 (S.I. No. 349 of 2018)
  Taxes Consolidation Act 1997 (Accelerated Capital Allowances for Energy Efficient Equipment) (Amendment) (No. 2) Order 2017 (S.I. No. 593 of 2017)
  Taxes Consolidation Act 1997 (Accelerated Capital Allowances for Energy Efficient Equipment) (Amendment)(No. 1) Order 2017 (S.I. No. 306 of 2017)
  Taxes Consolidation Act 1997 (Accelerated Capital Allowances for Energy Efficient Equipment) (Amendment) (No. 2) Order 2016 (S.I. No. 626 of 2016)
  Taxes Consolidation Act 1997 (Accelerated Capital Allowances for Energy Efficient Equipment) (Amendment) (No. 1) Order 2016 (S.I. No. 446 of 2016)
  Taxes Consolidation Act 1997 (Accelerated Capital Allowances for Energy Efficient Equipment) (Amendment) (No. 2) Order 2015 (S.I. No. 587 of 2015)
  Taxes Consolidation Act 1997 (Accelerated Capital Allowances for Energy Efficient Equipment) (Amendment) (No. 1) Order 2015 (S.I. No. 254 of 2015)
  Taxes Consolidation Act 1997 (Accelerated Capital Allowances for Energy Efficient Equipment) (Amendment) (No. 2) Order 2014 (S.I. No. 605 of 2014)
  Taxes Consolidation Act 1997 (Accelerated Capital Allowances for Energy Efficient Equipment) (Amendment) (No. 1) Order 2014 (S.I. No. 208 of 2014)
  Taxes Consolidation Act 1997 (Accelerated Capital Allowances for Energy Efficient Equipment) (Amendment) (No. 2) Order 2013 (S.I. No. 482 of 2013)
  Taxes Consolidation Act 1997 (Accelerated Capital Allowances for Energy Efficient Equipment) (Amendment) (No. 1) Order 2013 (S.I. No. 123 of 2013)
  Taxes Consolidation Act 1997 (Accelerated Capital Allowances for Energy Efficient Equipment) (Amendment) (No. 2) Order 2012 (S.I. No. 459 of 2012)
  Taxes Consolidation Act 1997 (Accelerated Capital Allowances for Energy Efficient Equipment) (Amendment) (No. 1) Order 2012 (S.I. No. 107 of 2012)
  Taxes Consolidation Act 1997 (Accelerated Capital Allowances for Energy Efficient Equipment) (Amendment) (No. 4) Order 2011 (S.I. No. 675 of 2011)
  Taxes Consolidation Act 1997 (Accelerated Capital Allowances for Energy Efficient Equipment) (Amendment) (No. 3) Order 2011 (S.I. No. 545 of 2011)
  Taxes Consolidation Act 1997 (Accelerated Capital Allowances for Energy Efficient Equipment) (Amendment) (No. 2) Order 2011 (S.I. No. 317 of 2011)
  Taxes Consolidation Act 1997 (Accelerated Capital Allowances for Energy Efficient Equipment) (Amendment) Order 2011 (S.I. No. 199 of 2011)
  Taxes Consolidation Act 1997 (Accelerated Capital Allowances for Energy Efficient Equipment) (Amendment) (No. 4) Order 2010 (S.I. No. 580 of 2010)
  Taxes Consolidation Act 1997 (Accelerated Capital Allowances for Energy Efficient Equipment) (Amendment) (No. 3) Order 2010 (S.I. No. 501 of 2010)
  Taxes Consolidation Act 1997 (Accelerated Capital Allowances for Energy Efficient Equipment) (Amendment) (No. 2) Order 2010 (S.I. No. 341 of 2010)
  Taxes Consolidation Act 1997 (Accelerated Capital Allowances for Energy Efficient Equipment) (Amendment) Order 2010 (S.I. No. 214 of 2010)
  Taxes Consolidation Act 1997 (Accelerated Capital Allowances For Energy Efficient Equipment) (Amendment) (No. 3) Order 2009 (S.I. No. 549 of 2009)
  Taxes Consolidation Act 1997 (Accelerated Capital Allowances For Energy Efficient Equipment) (Amendment) (No. 2) Order 2009 (S.I. No. 393 of 2009)
  Taxes Consolidation Act 1997 (Accelerated Capital Allowances For Energy Efficient Equipment) Order 2009 (S.I. No. 76 of 2009)
  Taxes Consolidation Act 1997 (Accelerated Capital Allowances for Energy Efficient Equipment) Order, 2008 (S.I. No. 399 of 2008)
S. 322 Taxes Consolidation Act 1997 (Section 322) (Extension of the Specified Period - Custom House Docks Area) Order 2000 (S.I. No. 466 of 1999)
  Taxes Consolidation Act 1997 (Designation of Urban Renewal Areas and Tax Relief on Income From Certain Trading Operations) Order 1997 (S.I. No. 483 of 1997)
S. 340 Taxes Consolidation Act 1997 (Designation of Urban Renewal Areas) Order 2000 (S.I. No. 260 of 2000)
  Taxes Consolidation Act 1997 (Designation of Airport Enterprise Area) Order 1999 (S.I. No. 278 of 1999)
S. 372AAA Taxes Consolidation Act 1997 (Living City Initiative) (Special Regeneration Area) (Waterford) Order 2015 (S.I. No. 187 of 2015)
  Taxes Consolidation Act 1997 (Living City Initiative) (Special Regeneration Area) (Limerick) Order 2015 (S.I. No. 186 of 2015)
  Taxes Consolidation Act 1997 (Living City Initiative) (Special Regeneration Area) (Kilkenny) Order 2015 (S.I. No. 185 of 2015)
  Taxes Consolidation Act 1997 (Living City Initiative) (Special Regeneration Area) (Galway) Order 2015 (S.I. No. 184 of 2015)
  Taxes Consolidation Act 1997 (Living City Initiative) (Special Regeneration Area) (Dublin) Order 2015 (S.I. No. 183 of 2015)
  Taxes Consolidation Act 1997 (Living City Initiative) (Special Regeneration Area) (Cork) Order 2015 (S.I. No. 182 of 2015)
S. 372AB Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Kilcock, County Kildare) (Amendment) (No. 2) Order 2007 (S.I. No. 835 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Cappoquin, County Waterford) (Amendment) (No. 2) Order 2007 (S.I. No. 834 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Banagher, County offaly) (Amendment) (No. 2) Order 2007 (S.I. No. 833 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Urlingford, County Kilkenny) (Amendment) Order 2007 (S.I. No. 445 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Tullow, County Carlow) (Amendment) Order 2007 (S.I. No. 444 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Trim, County Meath) (Amendment) Order 2007 (S.I. No. 443 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Tinahely, County Wicklow) (Amendment) Order 2007 (S.I. No. 442 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Thomastown, County Kilkenny) (Amendment) Order 2007 (S.I. No. 441 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Templemore, County Tipperary) (Amendment) Order 2007 (S.I. No. 440 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Tallow, County Waterford) (Amendment) Order 2007 (S.I. No. 439 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Taghmon, County Wexford) (Amendment) Order 2007 (S.I. No. 438 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Skibbereen, County Cork) (Amendment) Order 2007 (S.I. No. 437 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Sixmilebridge, County Clare) (Amendment) Order 2007 (S.I. No. 436 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Scarriff, County Clare) (Amendment) Order 2007 (S.I. No. 435 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Rosses Point, County Sligo) (Amendment) Order 2007 (S.I. No. 434 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Roscommon, County Roscommon) (Amendment) Order 2007 (S.I. No. 433 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Rathkeale, County Limerick) (Amendment) Order 2007 (S.I. No. 432 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Rathdrum, County Wicklow) (Amendment) Order 2007 (S.I. No. 431 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Rathdowney, County Laois) (Amendment) Order 2007 (S.I. No. 430 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Rathangan, County Kildare) (Amendment) Order 2007 (S.I. No. 429 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Ramelton, County Donegal) (Amendment) Order 2007 (S.I. No. 428 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Portumna, County Galway) (Amendment) Order 2007 (S.I. No. 427 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Portlaw, County Waterford) (Amendment) Order 2007 (S.I. No. 426 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Portarlington, County Laois) (Amendment) Order 2007 (S.I. No. 425 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Piltown, County Kilkenny) (Amendment) Order 2007 (S.I. No. 424 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Oldcastle, County Meath) (Amendment) Order 2007 (S.I. No. 423 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Newport, County Mayo) (Amendment) Order 2007 (S.I. No. 422 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Nenagh, County Tipperary) (Amendment) Order 2007 (S.I. No. 405 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Moville, County Donegal) (Amendment) Order 2007 (S.I. No. 404 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Mountrath, County Laois) (Amendment) Order 2007 (S.I. No. 403 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Mountmellick, County Laois) (Amendment) Order 2007 (S.I. No. 402 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Monasterevan, County Kildare) (Amendment) Order 2007 (S.I. No. 401 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Moate, County Westmeath) (Amendment) Order 2007 (S.I. No. 400 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Miltown Malbay, County Clare) (Amendment) Order 2007 (S.I. No. 399 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Loughrea, County Galway) (Amendment) Order 2007 (S.I. No. 398 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Littleton, County Tipperary) (Amendment) Order 2007 (S.I. No. 397 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Listowel, County Kerry) (Amendment) Order 2007 (S.I. No. 396 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Kilrush, County Clare) (Amendment) Order 2007 (S.I. No. 395 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Kilmallock, County Limerick) (Amendment) Order 2007 (S.I. No. 394 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Kilmacthomas, County Waterford) (Amendment) Order 2007 (S.I. No. 393 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Killorglin, County Kerry) (Amendment) Order 2007 (S.I. No. 392 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Killenaule, County Tipperary) (Amendment) Order 2007 (S.I. No. 391 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Kilcullen, County Kildare) (Amendment) Order 2007 (S.I. No. 390 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Kilcock, County Kildare) (Amendment) Order 2007 (S.I. No. 389 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Kilbeggan, County Westmeath) (Amendment) Order 2007 (S.I. No. 388 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Kells, County Meath) (Amendment) Order 2007 (S.I. No. 387 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Kanturk, County Cork) (Amendment) Order 2007 (S.I. No. 386 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Headford, County Galway) (Amendment) Order 2007 (S.I. No. 385 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Hacketstown, County Carlow) (Amendment) Order 2007 (S.I. No. 384 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Graiguenamanagh, County Kilkenny and Tinnahinch, County Carlow) (Amendment) Order 2007 (S.I. No. 383 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Gorey, County Wexford) (Amendment) Order 2007 (S.I. No. 382 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Foxford, County Mayo) (Amendment) Order 2007 (S.I. No. 381 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Fethard, County Tipperary) (Amendment) Order 2007 (S.I. No. 380 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Ferns, County Wexford) (Amendment) Order 2007 (S.I. No. 379 of 2007)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Fermoy, County Cork) (Amendment) Order 2007 (S.I. No. 378 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Ferbane, County offaly) (Amendment) Order 2007 (S.I. No. 365 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Ennistymon, County Clare) (Amendment) Order 2007 (S.I. No. 364 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Edenderry County offaly) (Amendment) Order 2007 (S.I. No. 363 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Dunleer, County Louth) (Amendment) Order 2007 (S.I. No. 362 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Dunlavin, County Wicklow) (Amendment) Order 2007 (S.I. No. 361 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Duleek, County Meath) (Amendment) Order 2007 (S.I. No. 360 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Doneraile, County Cork) (Amendment) Order 2007 (S.I. No. 359 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Croom, County Limerick) (Amendment) Order 2007 (S.I. No. 358 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Cootehill, County Cavan) (Amendment) Order 2007 (S.I. No. 357 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Cloyne, County Cork) (Amendment) Order 2007 (S.I. No. 356 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Clones, County Monaghan) (Amendment) Order 2007 (S.I. No. 350 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Clifden, County Galway) (Amendment) Order 2007 (S.I. No. 349 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Claremorris, County Mayo) (Amendment) Order 2007 (S.I. No. 348 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Clara, County offaly) (Amendment) Order 2007 (S.I. No. 347 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Rathluirc (Charleville), County Cork) (Amendment) Order 2007 (S.I. No. 346 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Cavan, County Cavan) (Amendment) Order 2007 (S.I. No. 345 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Castlepollard, County Westmeath) (Amendment) Order 2007 (S.I. No. 344 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Castleisland, County Kerry) (Amendment) Order 2007 (S.I. No. 343 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Castledermot, County Kildare) (Amendment) Order 2007 (S.I. No. 342 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Castleconnell, County Limerick) (Amendment) Order 2007 (S.I. No. 341 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Castlecomer, County Kilkenny) (Amendment) Order 2007 (S.I. No. 340 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Castleblayney, County Monaghan) (Amendment) Order 2007 (S.I. No. 339 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Castlebellingham, County Louth) (Amendment) Order 2007 (S.I. No. 338 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Cashel, County Tipperary) (Amendment) Order 2007 (S.I. No. 337 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Carnew, County Wicklow) (Amendment) Order 2007 (S.I. No. 336 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Carlingford, County Louth) (Amendment) Order 2007 (S.I. No. 335 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Cappoquin, County Waterford) (Amendment) Order 2007 (S.I. No. 334 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Callan, County Kilkenny) (Amendment) Order 2007 (S.I. No. 333 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Cahir, County Tipperary) (Amendment) Order 2007 (S.I. No. 332 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Caherisiveen, County Kerry) (Amendment) Order 2007 (S.I. No. 331 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Bunclody, County Wexford) (Amendment) Order 2007 (S.I. No. 330 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Borrisokane, County Tipperary) (Amendment) Order 2007 (S.I. No. 329 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Belmullet, County Mayo) (Amendment) Order 2007 (S.I. No. 328 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Bellaghy - Charlestown, County Sligo) (Amendment) Order 2007 (S.I. No. 327 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Bantry, County Cork) (Amendment) Order 2007 (S.I. No. 326 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Banagher, County offaly) (Amendment) Order 2007 (S.I. No. 325 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Baltinglass, County Wicklow) (Amendment) Order 2007 (S.I. No. 324 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Ballyshannon, County Donegal) (Amendment) Order 2007 (S.I. No. 323 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Ballyjamesduff, County Cavan) (Amendment) Order 2007 (S.I. No. 322 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Ballygar, County Galway) (Amendment) Order 2007 (S.I. No. 321 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Ballybofey-Stranorlar, County Donegal) (Amendment) Order 2007 (S.I. No. 320 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Ballybay, County Monaghan) (Amendment) Order 2007 (S.I. No. 319 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Ballinrobe, County Mayo) (Amendment) Order 2007 (S.I. No. 318 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Bailieborough, County Cavan) (Amendment) Order 2007 (S.I. No. 317 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Muinebheag (Bagenalstown), County Carlow) (Amendment) Order 2007 (S.I. No. 316 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Ardee, County Louth) (Amendment) Order 2007 (S.I. No. 315 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Ardara, County Donegal) (Amendment) Order 2007 (S.I. No. 309 of 2007)
  Taxes Consolidation Act 1997 (Qualifying town Renewal Areas) (Abbeyfeale, County Limerick) (Amendment) Order 2007 (S.I. No. 308/2007)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Banagher, County Offaly) Order 2004 (Amendment Number 2) Order 2005 (S.I. No. 837 of 2005)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Banagher, County Offaly) Order 2004 (Amendment) Order 2005 (S.I. No. 411 of 2005)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Tinahely, County Wicklow) Order 2004 (S.I. No. 371 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Rathdrum, County Wicklow) Order 2004 (S.I. No. 370 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Dunlavin, County Wicklow) Order 2004 (S.I. No. 369 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Carnew, County Wicklow) Order 2004 (S.I. No. 368 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Baltinglass, County Wicklow) Order 2004 (S.I. No. 367 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Taghmon, County Wexford) Order 2004 (S.I. No. 366 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Gorey, County Wexford) Order 2004 (S.I. No. 365 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Ferns, County Wexford) Order 2004 (S.I. No. 364 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Bunclody, County Wexford) Order 2004 (S.I. No. 363 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Moate, County Westmeath) Order 2004 (S.I. No. 362 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Kilbeggan, County Westmeath) Order 2004 (S.I. No. 361 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Castlepollard, County Westmeath) Order 2004 (S.I. No. 360 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Tallow, County Waterford) Order 2004 (S.I. No. 359 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Portlaw, County Waterford) Order 2004 (S.I. No. 358 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Kilmacthomas, County Waterford) Order 2004 (S.I. No. 357 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Cappoquin, County Waterford) Order 2004 (S.I. No. 356 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Killenaule, County Tipperary) Order 2004 (S.I. No. 355 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Fethard, County Tipperary) Order 2004 (S.I. No. 354 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Cashel, County Tipperary) Order 2004 (S.I. No. 353 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Cahir, County Tipperary) Order 2004 (S.I. No. 352 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Templemore, County Tipperary) Order 2004 (S.I. No. 351 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Nenagh, County Tipperary) Order 2004 (S.I. No. 350 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Littleton, County Tipperary) Order 2004 (S.I. No. 349 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Borrisokane, County Tipperary) Order 2004 (S.I. No. 348 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Rosses Point, County Sligo) Order 2004 (S.I. No. 347 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Bellaghy-Charlestown, County Sligo) Order 2004 (S.I. No. 346 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Roscommon, County Roscommon) Order 2004 (S.I. No. 345 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Ferbane, County Offaly) Order 2004 (S.I. No. 344 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Edenderry, County Offaly) Order 2004 (S.I. No. 343 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Clara, County Offaly) Order 2004 (S.I. No. 342 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Banagher, County Offaly) Order 2004 (S.I. No. 341 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Clones, County Monaghan) Order 2004 (S.I. No. 340 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Castleblayney County Monaghan) Order 2004 (S.I. No. 339 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Ballybay, County Monaghan) Order 2004 (S.I. No. 338 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Trim, County Meath) Order 2004 (S.I. No. 337 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Oldcastle, County Meath) Order 2004 (S.I. No. 336 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Kells, County Meath) Order 2004 (S.I. No. 335 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Duleek, County Meath) Order 2004 (S.I. No. 334 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Newport, County Mayo) Order 2004 (S.I. No. 333 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Foxford, County Mayo) Order 2004 (S.I. No. 332 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Claremorris, County Mayo) Order 2004 (S.I. No. 331 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Belmullet, County Mayo) Order 2004 (S.I. No. 330 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Ballinrobe, County Mayo) Order 2004 (S.I. No. 329 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Dunleer, County Louth) Order 2004 (S.I. No. 328 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Castlebellingham, County Louth) Order 2004 (S.I. No. 327 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Carlingford, County Louth) Order 2004 (S.I. No. 326 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Ardee, County Louth) Order 2004 (S.I. No. 325 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Rathkeale, County Limerick) Order 2004 (S.I. No. 324 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Kilmallock, County Limerick) Order 2004 (S.I. No. 323 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Croom, County Limerick) Order 2004 (S.I. No. 322 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Castleconnell, County Limerick) Order 2004 (S.I. No. 321 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Abbeyfeale, County Limerick) Order 2004 (S.I. No. 320 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Rathdowney, County Laois) Order 2004 (S.I. No. 319 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Portarlington, County Laois) Order 2004 (S.I. No. 318 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Mountrath, County Laois) Order 2004 (S.I. No. 317 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Mountmellick, County Laois) Order 2004 (S.I. No. 316 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Urlingford, County Kilkenny) Order 2004 (S.I. No. 315 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Thomastown, County Kilkenny) Order 2004 (S.I. No. 314 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Piltown, County Kilkenny) Order 2004 (S.I. No. 313 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Castlecomer, County Kilkenny) Order 2004 (S.I. No. 312 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Callan, County Kilkenny) Order 2004 (S.I. No. 311 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Rathangan, County Kildare) Order 2004 (S.I. No. 310 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Monasterevan, County Kildare) Order 2004 (S.I. No. 309 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Kilcullen, County Kildare) Order 2004 (S.I. No. 308 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Kilcock, County Kildare) Order 2004 (S.I. No. 307 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Castledermot, County Kildare) Order 2004 (S.I. No. 306 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Listowel, County Kerry) Order 2004 (S.I. No. 305 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Killorglin, County Kerry) Order 2004 (S.I. No. 304 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Castleisland, County Kerry) Order 2004 (S.I. No. 303 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Cahersiveen, County Kerry) Order 2004 (S.I. No. 302 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Portumna, County Galway) Order 2004 (S.I. No. 301 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Loughrea, County Galway) Order 2004 (S.I. No. 300 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Headford, County Galway) Order 2004 (S.I. No. 299 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Clifden, County Galway) Order 2004 (S.I. No. 298 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Ballygar, County Galway) Order 2004 (S.I. No. 297 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Ramelton, County Donegal) Order 2004 (S.I. No. 296 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Moville, County Donegal) Order 2004 (S.I. No. 295 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Ballyshannon, County Donegal) Order 2004 (S.I. No. 294 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Ballybofey and Stranorlar, County Donegal) Order 2004 (S.I. No. 293 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Ardara, County Donegal) Order 2004 (S.I. No. 292 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Skibbereen, County Cork) Order 2004 (S.I. No. 291 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Kanturk, County Cork) Order 2004 (S.I. No. 290 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Fermoy, County Cork) Order 2004 (S.I. No. 289 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Doneraile, County Cork) Order 2004 (S.I. No. 288 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Rathluirc (Charleville), County Cork) Order 2004 (S.I. No. 287 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Cloyne, County Cork) Order 2004 (S.I. No. 286 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Bantry, County Cork) Order 2004 (S.I. No. 285 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Sixmilebridge, County Clare) Order 2004 (S.I. No. 284 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Scarriff, County Clare) Order 2004 (S.I. No. 283 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Miltown Malbay, County Clare) Order 2004 (S.I. No. 282 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Kilrush, County Clare) Order 2004 (S.I. No. 281 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Ennistymon, County Clare) Order 2004 (280 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Cootehill, County Cavan) Order 2004 (S.I. No. 279 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Cavan, County Cavan) Order 2004 (S.I. No. 278 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Ballyjamesduff, County Cavan) Order 2004 (S.I. No. 277 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Bailieborough, County Cavan) Order 2004 (S.I. No. 276 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Graiguenamanagh, County Kilkenny and Tinnahinch, County Carlow) Order 2004 (S.I. No. 275 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Tullow, County Carlow) Order 2004 (S.I. No. 274 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Muine Bheag (Bagenalstown), County Carlow) Order 2004 (S.I. No. 273 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Town Renewal Areas) (Hacketstown, County Carlow) Order 2004 (S.I. No. 272 of 2004)
S. 372B Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Wicklow town) (Amendment) Order 2007 (S.I. No. 499 of 2007)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Waterford City) (Amendment) Order 2007 (S.I. No. 498 of 2007)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Tullamore, County offaly) (Amendment) Order 2007 (S.I. No. 497 of 2007)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Tuam, County Galway) (Amendment) Order 2007 (S.I. No. 496 of 2007)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Tralee, County Kerry) (Amendment) Order 2007 (S.I. No. 495 of 2007)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Tipperary town) (Amendment) Order 2007 (S.I. No. 494 of 2007)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Thurles, County Tipperary) (Amendment) Order 2007 (S.I. No. 493 of 2007)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Tallaght, Dublin) (Amendment) Order 2007 (S.I. No. 492 of 2007)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Sligo town) (Amendment) Order 2007 (S.I. No. 491 of 2007)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Shannon, County Clare) (Amendment) Order 2007 (S.I. No. 490 of 2007)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Roscrea, County Tipperary) (Amendment) Order 2007 (S.I. No. 489 of 2007)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Portlaoise, County Laois) (Amendment) Order 2007 (S.I. No. 488 of 2007)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Passage West, County Cork) (Amendment) Order 2007 (S.I. No. 487 of 2007)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (O'Connell Street, Dublin) (Amendment) Order 2007 (S.I. No. 486 of 2007)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (North East Inner City, Dublin) (Amendment) Order 2007 (S.I. No. 485 of 2007)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Newcastle West, County Limerick) (Amendment) Order 2007 (S.I. No. 484 of 2007)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (New Ross, County Wexford) (Amendment) Order 2007 (S.I. No. 483 of 2007)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Navan, County Meath) (Amendment) Order 2007 (S.I. No. 482 of 2007)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Mullingar, County Westmeath) (Amendment) Order 2007 (S.I. No. 481 of 2007)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Monaghan town) (Amendment) Order 2007 (S.I. No. 480 of 2007)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Mallow, County Cork) (Amendment) Order 2007 (S.I. No. 479 of 2007)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Longford town) (Amendment) Order 2007 (S.I. No. 478 of 2007)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Limerick City) (Amendment) Order 2007 (S.I. No. 477 of 2007)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Liberties/Coombe, Dublin) (Amendment) Order 2007 (S.I. No. 476 of 2007)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Kilkenny City) (Amendment) Order 2007 (S.I. No. 475 of 2007)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Kildare town) (Amendment) Order 2007 (S.I. No. 474 of 2007)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Inchicore/Kilmainham, Dublin) (Amendment) Order 2007 (S.I. No. 473 of 2007)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (H.A.R.P., Dublin) (Amendment) Order 2007 (S.I. No. 472 of 2007)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Galway City) (Amendment) Order 2007 (S.I. No. 471 of 2007)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Dungarvan, County Waterford) (Amendment) Order 2007 (S.I. No. 470 of 2007)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Dundalk, County Louth) (Amendment) Order 2007 (S.I. No. 469 of 2007)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Dun Laoghaire, County Dublin) (Amendment) Order 2007 (S.I. No. 468 of 2007)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Drogheda, County Louth) (Amendment) Order 2007 (S.I. No. 467 of 2007)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Cork City Docks Area) (Amendment) Order 2007 (S.I. No. 466 of 2007)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Cobh, County Cork) (Amendment) Order 2007 (S.I. No. 465 of 2007)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Clondalkin, County Dublin) (Amendment) Order 2007 (S.I. No. 464 of 2007)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Carrick-on-Suir, County Tipperary) (Amendment) Order 2007 (S.I. No. 463 of 2007)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Carlow town) (Amendment) Order 2007 (S.I. No. 462 of 2007)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Buncrana, County Donegal) (Amendment) Order 2007 (S.I. No. 461 of 2007)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Blanchardstown, County Dublin) (Amendment) Order 2007 (S.I. No. 460 of 2007)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Blackpool/Shandon, Cork) (Amendment) Order 2007 (S.I. No. 459 of 2007)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Birr, County offaly) (Amendment) Order 2007 (S.I. No. 458 of 2007)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Bandon, County Cork) (Amendment) Order 2007 (S.I. No. 457 of 2007)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Ballymun, Dublin) (Amendment) Order 2007 (S.I. No. 456 of 2007)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Ballina, County Mayo) (Amendment) Order 2007 (S.I. No. 455 of 2007)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Balbriggan, County Dublin) (Amendment) Order 2007 (S.I. No. 454 of 2007)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (athy, County Kildare) (Amendment) Order 2007 (S.I. No. 453 of 2007)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (athlone, County Westmeath) (Amendment) Order 2007 (S.I. No. 452 of 2007)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Arklow, County Wicklow) (Amendment) Order 2007 (S.I. No. 451 of 2007)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Tallaght, Dublin) Order 2004 (Amendment) Order 2005 (S.I. No. 410 of 2005)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Wicklow Town) Order 2004 (S.I. No. 636 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Arklow, County Wicklow) Order 2004 (S.I. No. 635 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (New Ross, County Wexford) Order 2004 (S.I. No. 634 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Mullingar, County Westmeath) Order 2004 (S.I. No. 633 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Athlone, County Westmeath) Order 2004 (S.I. No. 632 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Dungarvan, County Waterford) Order 2004 (S.I. No. 631 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Waterford City) Order 2004 (S.I. No. 630 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Sligo Town) Order 2004 (S.I. No. 629 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Tipperary Town) Order 2004 (S.I. No. 628 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Thurles, County Tipperary) Order 2004 (S.I. No. 627 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Roscrea, County Tipperary) Order 2004 (S.I. No. 626 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Carrick-On-Suir, County Tipperary) Order 2004 (S.I. No. 625 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Tullamore, County Offaly) Order 2004 (S.I. No. 624 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Birr, County Offaly) Order 2004 (S.I. No. 623 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Monaghan Town) Order 2004 (S.I. No. 622 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Navan, County Meath) Order 2004 (S.I. No. 621 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Ballina, County Mayo) Order 2004 (S.I. No. 620 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Dundalk, County Louth) Order 2004 (S.I. No. 619 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Drogheda, County Louth) Order 2004 (S.I. No. 618 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Longford Town) Order 2004 (S.I. No. 617 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Newcastle West, County Limerick) Order 2004 (S.I. No. 616 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Limerick City) Order 2004 (S.I. No. 615 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Portlaoise, County Laois) Order 2004 (S.I. No. 614 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Kilkenny City) Order 2004 (S.I. No. 613 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Kildare Town) Order 2004 (S.I. No. 612 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Athy, County Kildare) Order 2004 (S.I. No. 611 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Tralee, County Kerry) Order 2004 (S.I. No. 610 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Tuam, County Galway) Order 2004 (S.I. No. 609 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Galway City) Order 2004 (S.I. No. 608 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Dun Laoghaire, County Dublin) Order 2004 (S.I. No. 607 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Clondalkin, County Dublin) Order 2004 (S.I. No. 606 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Blanchardstown, County Dublin) Order 2004 (S.I. No. 605 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Balbriggan, County Dublin) Order 2004 (S.I. No. 604 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Tallaght, Dublin) Order 2004 (S.I. No. 603 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (O'connell Street, Dublin) Order 2004 (S.I. No. 602 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (North East Inner City, Dublin) Order 2004 (S.I. No. 601 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Liberties/Coombe, Dublin) Order 2004 (S.I. No. 600 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Inchicore/Kilmainham, Dublin) Order 2004 (S.I. No. 599 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (H.A.R.P., Dublin) Order 2004 (S.I. No. 598 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Ballymun, Dublin) Order 2004 (S.I. No. 597 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Buncrana, County Donegal) Order 2004 (S.I. No. 596 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Passage West, County Cork) Order 2004 (S.I. No. 595 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Mallow, County Cork) Order 2004 (S.I. No. 594 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Cobh, County Cork) Order 2004 (S.I. No. 593 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Bandon, County Cork) Order 2004 (S.I. No. 592 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Cork City Docks Area) Order 2004 (S.I. No. 591 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Blackpool/Shandon, Cork) Order 2005 (S.I. No. 590 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Shannon, County Clare) Order 2004 (S.I. No. 589 of 2004)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Carlow Town) Order 2004 (S.I. No. 568 of 2004)
S. 372B(1) Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Wicklow) Order 2002 (S.I. No. 248 of 2002)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Waterford City) Order 2002 (S.I. No. 247 of 2002)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Tullamore) Order 2002 (S.I. No. 246 of 2002)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Tuam) Order 2002 (S.I. No. 245 of 2002)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Thurles) Order 2002 (S.I. No. 244 of 2002)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Sligo) Order 2002 (S.I. No. 243 of 2002)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Shannon) Order 2002 (S.I. No. 242 of 2002)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Portlaoise) Order 2002 (S.I. No. 241 of 2002)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Passage West / Glenbrook) Order 2002 (S.I. No. 240 of 2002)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Mullingar) Order 2002 (S.I. No. 239 of 2002)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Monaghan) Order 2002 (S.I. No. 238 of 2002)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Mallow) Order 2002 (S.I. No. 237 of 2002)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Longford) Order 2002 (S.I. No. 236 of 2002)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Kilkenny) Order 2002 (S.I. No. 235 of 2002)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Kildare) Order 2002 (S.I. No. 234 of 2002)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Dundalk) Order 2002 (S.I. No. 233 of 2002)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Dun Laoghaire) Order 2002 (S.I. No. 232 of 2002)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Cork-City Docks Area) Order 2002 (S.I. No. 231 of 2002)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Cobh) Order 2002 (S.I. No. 230 of 2002)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Clondalkin) Order 2002 (S.I. No. 229 of 2002)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Carlow) Order 2002 (S.I. No. 228 of 2002)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Buncrana) Order 2002 (S.I. No. 227 of 2002)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Blanchardstown) Order 2002 (S.I. No. 226 of 2002)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Ballina) Order 2002 (S.I. No. 225 of 2002)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Balbriggan) Order 2002 (S.I. No. 224 of 2002)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Athy) Order 2002 (S.I. No. 223 of 2002)
  Taxes Consolidation Act 1997 (Qualifying Urban Renewal Areas) (Athlone) Order 2002 (S.I. No. 222 of 2002)
S. 372BA(1) Taxes Consolidation Act 1997 (Living Over the Shop Scheme) (Qualifying Streets) (Waterford) (Amendment) Order 2007 (S.I. No. 504 of 2007)
  Taxes Consolidation Act 1997 (Living Over the Shop Scheme) (Qualifying Streets) (Limerick) (Amendment) Order 2007 (S.I. No. 503 of 2007)
  Taxes Consolidation Act 1997 (Living Over the Shop Scheme) (Qualifying Streets) (Galway) (Amendment) Order 2007 (S.I. No. 502 of 2007)
  Taxes Consolidation Act 1997 (Living Over the Shop Scheme) (Qualifying Streets) (Dublin) (Amendment) Order 2007 (S.I. No. 501 of 2007)
  Taxes Consolidation Act 1997 (Living Over the Shop Scheme)(Qualifying Streets) (Cork) (Amendment) Order 2007 (S.I. No. 500 of 2007)
  Taxes Consolidation Act 1997 (Living Over The Shop Scheme) (Qualifying Streets) (Limerick) Order 2004 (S.I. No. 641 of 2004)
  Taxes Consolidation Act 1997 (Living Over The Shop) (Qualifying Street) (Waterford) Order 2004 (S.I. No. 640 of 2004)
  Taxes Consolidation Act 1997 (Living Over The Shop) (Qualifying Streets) (Galway) Order 2004 (S.I. No. 639 of 2004)
  Taxes Consolidation Act 1997 (Living Over The Shop) (Qualifying Streets) (Dublin) Order 2004 (S.I. No. 638 of 2004)
  Taxes Consolidation Act 1997 (Living Over The Shop Scheme) (Qualifying Streets) (Cork) Order 2004 (S.I. No. 637 of 2004)
S. 372L Taxes Consolidation Act 1997 (Section 372L) (Commencement Order) 1999 (S.I. No. 205 of 1999)
S. 446(12) Taxes Consolidation Act 1997 (Designation of Urban Renewal Areas and Tax Relief on Income From Certain Trading Operations) Order 1997 (S.I. No. 483 of 1997)
S. 470 Medical Insurance (Relief At Source) Regulations 2001 (S.I. No. 129 of 2001)
S. 470A Long-Term Care Insurance (Relief At Source) Regulations 2001 (S.I. No. 130 of 2001)
S. 470B(7)(a) Medical Insurance (Age-related Tax Credit Relief At Source) Regulations 2009 (S.I. No. 343 of 2009)
S. 472A(7) Taxes Consolidation Act 1997 (Cessation of section 472A in respect of certain claims) Order 2013 (S.I. No. 227 of 2013)
S. 481 Film (Enhanced Credit for Lower Budget Film) (Amendment) Regulations 2025 (S.I. No. 197 of 2025)
  Film (Regional Film Development Uplift) (Amendment) Regulations 2019 (S.I. No. 358 of 2019)
  Film Regulations 2019 (S.I. No. 119 of 2019)
  Film Regulations 2015 (S.I. No. 4 of 2015)
  Film Regulations 2008 (S.I. No. 357 of 2008)
  Film Regulations 2004 (S.I. No. 869 of 2004)
S. 481A Digital Games Regulations 2022 (S.I. No. 593 of 2022)
S. 484(2)(a)(ii) Taxes Consolidation Act 1997 (Covid Restrictions Support Scheme) (Date Adjustment) (No. 2) Order 2021 (S.I. No. 504 of 2021)
  Taxes Consolidation Act 1997 (Covid Restrictions Support Scheme) (Date Adjustment) Order 2021 (S.I. No. 220 of 2021)
S. 484(2)(a)(iv) Taxes Consolidation Act 1997 (Covid Restrictions Support Scheme) (Percentage Adjustment) Order 2021 (S.I. No. 104 of 2021)
S. 484(2)(a)(v) Taxes Consolidation Act 1997 (Covid Restrictions Support Scheme) (Percentage Adjustment) Order 2021 (S.I. No. 104 of 2021)
S. 519C(1) Taxes Consolidation Act 1997 (Section 519C(1)) (Prescribed Persons) Order 2020 (S.I. No. 357 of 2020)
S. 529E Income Tax and Corporation Tax (Film Withholding Tax) Regulations 2015 (S.I. No. 18 of 2015)
S. 529I Income Tax and Corporation Tax (Film Withholding Tax) Regulations 2015 (S.I. No. 18 of 2015)
S. 530B Income Tax and Corporation Tax (Relevant Contracts Tax) Regulations 2012 (S.I. No. 576 of 2012)
  Income Tax and Corporation Tax (Relevant Contracts Tax) Regulations 2011 (S.I. No. 651 of 2011)
S. 530C Income Tax and Corporation Tax (Relevant Contracts Tax) (Amendment) Regulations 2013 (S.I. No. 412 of 2013)
  Income Tax and Corporation Tax (Relevant Contracts Tax) Regulations 2012 (S.I. No. 576 of 2012)
  Income Tax and Corporation Tax (Relevant Contracts Tax) Regulations 2011 (S.I. No. 651 of 2011)
S. 530D Income Tax and Corporation Tax (Relevant Contracts Tax) Regulations 2012 (S.I. No. 576 of 2012)
  Income Tax and Corporation Tax (Relevant Contracts Tax) Regulations 2011 (S.I. No. 651 of 2011)
S. 530F Income Tax and Corporation Tax (Relevant Contracts Tax) (Amendment) Regulations 2015 (S.I. No. 5 of 2015)
  Income Tax and Corporation Tax (Relevant Contracts Tax) Regulations 2012 (S.I. No. 576 of 2012)
  Income Tax and Corporation Tax (Relevant Contracts Tax) Regulations 2011 (S.I. No. 651 of 2011)
S. 530J Income Tax and Corporation Tax (Relevant Contracts Tax) Regulations 2012 (S.I. No. 576 of 2012)
  Income Tax and Corporation Tax (Relevant Contracts Tax) Regulations 2011 (S.I. No. 651 of 2011)
S. 530K Income Tax and Corporation Tax (Relevant Contracts Tax) Regulations 2012 (S.I. No. 576 of 2012)
  Income Tax and Corporation Tax (Relevant Contracts Tax) Regulations 2011 (S.I. No. 651 of 2011)
S. 530M Income Tax and Corporation Tax (Relevant Contracts Tax) Regulations 2012 (S.I. No. 576 of 2012)
  Income Tax and Corporation Tax (Relevant Contracts Tax) Regulations 2011 (S.I. No. 651 of 2011)
S. 530R Income Tax and Corporation Tax (Relevant Contracts Tax) Regulations 2012 (S.I. No. 576 of 2012)
  Income Tax and Corporation Tax (Relevant Contracts Tax) Regulations 2011 (S.I. No. 651 of 2011)
S. 530S Income Tax and Corporation Tax (Relevant Contracts Tax) Regulations 2012 (S.I. No. 576 of 2012)
  Income Tax and Corporation Tax (Relevant Contracts Tax) Regulations 2011 (S.I. No. 651 of 2011)
S. 531 Income Tax (Relevant Contracts) Regulations 2004 (S.I. No. 761 of 2004)
  Income Tax (Relevant Contracts) Regulations 2001 (S.I. No. 131 of 2001)
  Income Tax (Relevant Contracts) Regulations 2000 (S.I. No. 71 of 2000)
S. 531AAB Universal Social Charge Regulations 2023 (S.I. No. 700 of 2023)
  Universal Social Charge Regulations 2018 (S.I. No. 510 of 2018)
  Universal Social Charge Regulations 2018 (S.I. No. 510 of 2018)
  Universal Social Charge (Amendment) Regulations 2017 (S.I. No. 624 of 2017)
  Universal Social Charge (Amendment) Regulations 2016 (S.I. No. 654 of 2016)
  Universal Social Charge (Amendment) Regulations 2015 (S.I. No. 619 of 2015)
  Universal Social Charge (Amendment) Regulations 2014 (S.I. No. 614 of 2014)
  Universal Social Charge Regulations 2011 (S.I. No. 658 of 2011)
S. 531(3A) Income Tax (Relevant Contracts) (Amendment) Regulations 2010 (S.I. No. 674 of 2010)
S. 531(5) Income Tax (Relevant Contracts) (Amendment) Regulations 2008 (S.I. No. 80 of 2008)
S. 531(6) Income Tax (Relevant Contracts) (Amendment) Regulations 2010 (S.I. No. 674 of 2010)
  Income Tax (Relevant Contracts) (Amendment) Regulations 2008 (S.I. No. 80 of 2008)
S. 556(6) Capital Gains Tax (Multipliers) (2003) Regulations 2003 (S.I. No. 12 of 2003)
  Capital Gains Tax (Multipliers) ( 2002) Regulations 2002 (S.I. No. 1 of 2002)
  Capital Gains Tax (Multipliers) (2001) Regulations 2001 (S.I. No. 125 of 2001)
  Capital Gains Tax (Multipliers) (2000-2001) Regulations 2000 (S.I. No. 76 of 2000)
  Capital Gains Tax (Multipliers) (1999-2000) Regulations 1999 (S.I. No. 111 of 1999)
  Capital Gains Tax (Multipliers) (1998-99) Regulations 1998 (S.I. No. 110 of 1998)
S. 667C(4A) Registration of Farm Partnerships Regulations 2015 (S.I. No. 247 of 2015)
  Registration of Farm Partnerships and Succession Farm Partnerships Regulations 2017 (S.I. No. 273 of 2017)
S. 667C(5) Taxes Consolidation Act 1997 (Section 667C) (Commencement) Order 2014 (S.I. No. 455 of 2014)
S. 667D(7) Registration of Farm Partnerships and Succession Farm Partnerships Regulations 2017 (S.I. No. 273 of 2017)
S. 739FA Investment Undertaking Electronic Account Filing Requirements Regulations 2018 (S.I. No. 368 of 2018)
S. 766 Taxes Consolidation Act 1997 (Prescribed Research and Development Activities) Regulations 2004 (S.I. No. 434 of 2004)
S. 817Q Mandatory Disclosure of Certain Transactions (Amendment) Regulations 2015 (S.I. No. 28 of 2015)
  Mandatory Disclosure of Certain Transactions Regulations 2011 (S.I. No. 7 of 2011)
S. 826(1) Double Taxation Relief (Taxes On Income) (Sultanate of Oman) Order 2024 (S.I. No. 485 of 2024)
  Double Taxation Relief (Taxes on Income and on Capital) (Federal Republic of Germany) Order 2021 (S.I. No. 508 of 2021)
  Double Taxation Relief (Taxes on Income) (Republic of Kosovo) Order 2021 (S.I. No. 507 of 2021)
  Double Taxation Relief (Taxes on Income and on Capital) (Swiss Confederation) Order 2019 (S.I. No. 460 of 2019)
  Double Taxation Relief (Taxes on Income and on Capital) (Swiss Confederation) Order 2019 (S.I. No. 459 of 2019)
  Double Taxation Relief (Taxes on Income) (Republic of Kazakhstan) Order 2017 (S.I. No. 479 of 2017)
  Double Taxation Relief (Taxes on Income and on Capital) (Federal Republic of Germany) Order 2015 (S.I. No. 438 of 2015)
  Double Taxation Relief (Taxes on Income and Capital Gains) (Republic of Zambia) Order 2015 (S.I. No. 437 of 2015)
  Double Taxation Relief (Taxes on Income) (Pakistan) Order 2015 (S.I. No. 436 of 2015)
  Double Taxation Relief (Taxes on Income) (Federal Democratic Republic of Ethiopia) Order 2015 (S.I. No. 435 of 2015)
  Double Taxation Relief (Taxes on Income and on Capital) (Grand Duchy of Luxembourg) Order 2014 (S.I. No. 469 of 2014)
  Double Taxation Relief (Taxes on Income) (Kingdom of Denmark) Order 2014 (S.I. No. 468 of 2014)
  Double Taxation Relief (Taxes on Income) (Botswana) Order 2014 (S.I. No. 467 of 2014)
  Double Taxation Relief (Taxes on Income) (Kingdom of Belgium) Order 2014 (S.I. No. 466 of 2014)
  Double Taxation Relief (Taxes on Income and Capital Gains) (Kingdom of Thailand) Order 2014 (S.I. No. 465 of 2014)
  Double Taxation Relief (Taxes on Income and Capital Gains) (Ukraine) Order 2013 (S.I. No. 397 of 2013)
  Double Taxation Relief (Taxes on Income and on Property) (Republic of Uzbekistan) Order 2013 (S.I. No. 31 of 2013)
  Double Taxation Relief (Taxes on Income and on Capital) (Swiss Confederation) Order 2013 (S.I. No. 30 of 2013)
  Double Taxation Relief (Taxes on Income and Capital Gains) (State of Qatar) Order 2013 (S.I. No. 28 of 2013)
  Double Taxation Relief (Taxes on Income and Capital Gains) (Arab Republic of Egypt) Order 2013 (S.I. No. 27 of 2013)
  Double Taxation Relief (Taxes on Income) (Kingdom of Saudi Arabia) Order 2012 (S.I. No. 26 of 2012)
  Double Taxation Relief (Taxes on Income and Capital Gains) (Republic of Panama) Order 2012 (S.I. No. 25 of 2012)
  Double Taxation Relief (Taxes on Income and on Capital) (Federal Republic of Germany) Order 2012 (S.I. No. 22 of 2012)
  Double Taxation Relief (Taxes on Income and on Capital) (Republic of Armenia) Order 2012 (S.I. No. 21 of 2012)
  Double Taxation Relief (Taxes on Income) (Republic of Singapore) Order 2011 (S.I. No. 34 of 2011)
  Double Taxation Relief (Taxes on Income and Capital Gains) (Republic of South Africa) Order 2011 (S.I. No. 33 of 2011)
  Double Taxation Relief (Taxes on Income) (Malaysia) Order 2011 (S.I. No. 32 of 2011)
  Double Taxation Relief (Taxes on Income and on Capital) (Federal Republic of Germany) Order 2011 (S.I. No. 31 of 2011)
  Double Taxation Relief (Taxes on Income and Capital Gains) (Republic of Austria) Order 2011 (S.I. No. 30 of 2011)
  Double Taxation Relief (Taxes on Income) (State Of Kuwait) Order 2011 (S.I. No. 21 of 2011)
  Double Taxation Relief (Taxes on Income and Capital Gains) (United Arab Emirates) Order 2011 (S.I. No. 20 of 2011)
  Double Taxation Relief (Taxes on Income) (Kingdom of Morocco) Order 2011 (S.I. No. 19 of 2011)
  Double Taxation Relief (Taxes on Income) (Montenegro) Order 2011 (S.I. No. 18 of 2011)
  Double Taxation Relief (Taxes on Income) (Hong Kong Special Administrative Region) Order 2011 (S.I. No. 17 of 2011)
  Double Taxation Relief (Taxes on Income) (Republic of Albania) Order 2011 (S.I. No. 16 of 2011)
  Double Taxation Relief (Taxes on Income and on Capital) (Republic of Belarus) Order 2010 (S.I. No. 25 of 2010)
  Double Taxation Relief (Taxes on Income and Capital Gains) (Kingdom of Bahrain) Order 2010 (S.I. No. 24 of 2010)
  Double Taxation Relief (Taxes on Income) (Republic of Serbia) Order 2010 (S.I. No. 20 of 2010)
  Double Taxation Relief (Taxes on Income) (Republic of Moldova) Order 2010 (S.I. No. 19 of 2010)
  Double Taxation Relief (Taxes on Income) (Georgia) Order 2010 (S.I. No. 18 of 2010)
  Double Taxation Relief (Taxes on Income and Capital Gains) (Bosnia and Herzegovina) Order 2010 (S.I. No. 17 of 2010)
  Double Taxation Relief (Taxes on Income) (Malta) Order 2008 (S.I. No. 502 of 2008)
  Double Taxation Relief (Taxes on Income and Capital Gains) (Republic of Turkey) Order 2008 (S.I. No. 501 of 2008)
  Double Taxation Relief (Taxes on Income) (Republic of Macedonia) Order 2008 (S.I. No. 463 of 2008)
  Double Taxation Relief (Taxes on Income) (Socialist Republic of Vietnam) Order 2008 (S.I. No. 453 of 2008)
  Double Taxation Relief (Taxes on Income) (Adjustment of Profits of Associated Enterprises) (Accession States) Order 2006 (S.I. No. 112 of 2006)
  Double Taxation Relief (Taxes on Income) (Portuguese Republic) Order 2005 (S.I. No. 816 of 2005)
  Double Taxation Relief (Taxes on Income and Capital Gains) (Republic of Chile) Order 2005 (S.I. No. 815 of 2005)
  Double Taxation Relief (Taxes on Income and on Capital) (Republic of Iceland) Order 2004 (S.I. No. 775 of 2004)
  Double Taxation Relief (Taxes on Income and Capital Gains) (Government of the Hellenic Republic) Order 2004 (S.I. No. 774 of 2004)
  Double Taxation Relief (Taxes on Income and Capital Gains) (Government of Canada) Order 2004 (S.I. No. 773 of 2004)
  Double Taxation Relief (Taxes on Income) (Adjustment of Profits of Associated Enterprises) (Republic of Austria, Republic of Finland and Kingdom of Sweden) Order 2004 (S.I. No. 41 of 2004)
  Double Taxation Relief (Taxes on Income) (Adjustment of Profits of Associated Enterprises) (European Communities) Order 2004 (S.I. No. 40 of 2004)
  Double Taxation Relief (Taxes on Income and Capital Gains) (Republic of Croatia) Order 2002 (S.I. No. 574 of 2002)
  Double Taxation Relief (Taxes on Income and Capital Gains) (Republic of Slovenia) Order 2002 (S.I. No. 573 of 2002)
  Double Taxation Relief (Taxes on Income and Capital Gains) (Republic of India) Order 2001 (S.I. No. 521 of 2001)
  Double Taxation Relief (Taxes on Income and on Capital) (Kingdom of Norway) Order 2001 (S.I. No. 520 of 2001)
  Double Taxation Relief (Taxes on Income) (People's Republic of China) Order 2000 (S.I. No. 373 of 2000)
  Double Taxation Relief (Taxes on Income and Capital Gains) (The Republic of Bulgaria) Order 2000 (S.I. No. 372 of 2000)
  Double Taxation Relief (Taxes on Income and Capital Gains) (Romania) Order 1999 (S.I. No. 427 of 1999)
  Double Taxation Relief (Taxes on Income and Capital Gains) (The Slovak Republic) Order 1999 (S.I. No. 426 of 1999)
  Double Taxation Relief (Taxes on Income and Capital Gains) (United States of America) Order 1999 (S.I. No. 425 of 1999)
  Double Taxation Relief (Taxes on Income and Capital Gains) (The United Mexican States) Order 1998 (S.I. No. 497 of 1998)
  Double Taxation Relief (Taxes on Income and Capital Gains) (Republic of Estonia) Order 1998 (S.I. No. 496 of 1998)
  Double Taxation Relief (Taxes on Income) (Malaysia) Order 1998 (S.I. No. 495 of 1998)
  Double Taxation Relief (Taxes on Income and Capital Gains) (United Kingdom of Great Britain and Northern Ireland) Order 1998 (S.I. No. 494 of 1998)
S. 826(1B) Double Taxation Relief (Taxes On Income) (Jersey) Order 2024 (S.I. No. 484 of 2024)
  Double Taxation Relief (Taxes On Income) (Isle of Man) Order 2022 (S.I. No. 491 of 2022)
  Double Taxation Relief (Taxes On Income) (Guernsey) Order 2022 (S.I. No. 490 of 2022)
  Exchange of Information Relating to Tax Matters (Macao Special Administrative Region of the People's Republic of China) Order 2017 (S.I. No. 480 of 2017)
  Exchange of Information Relating to Tax Matters (Saint Christopher (Saint Kitts) and Nevis) Order 2015 (S.I. No. 441 of 2015)
  Exchange of Information Relating to Tax Matters (Commonwealth of The Bahamas) Order 2015 (S.I. No. 440 of 2015)
  Exchange of Information Relating to Tax Matters (Argentine Republic) Order 2015 (S.I. No. 439 of 2015)
  Exchange of Information Relating to Taxes and Tax Matters (Dominica) Order 2013 (S.I. No. 398 of 2013)
  Exchange of Information Relating to Tax Matters (Montserrat) Order 2013 (S.I. No. 82 of 2013)
  Agreement to Improve Tax Compliance and Provide for Reporting and Exchange of Information concerning Tax Matters (United States of America) Order 2013 (S.I. No. 33 of 2013)
  Exchange of Information Relating to Taxes (San Marino) Order 2013 (S.I. No. 29 of 2013)
  Exchange of Information Relating to Tax Matters (Republic of Vanuatu) Order 2012 (S.I. No. 24 of 2012)
  Exchange of Information Relating to Tax Matters (Grenada) Order 2012 (S.I. No. 23 of 2012)
  Exchange of Information Relating to Tax Matters (Samoa) Order 2011 (S.I. No. 29 of 2011)
  Exchange of Information Relating to Tax Matters (Saint Vincent and the Grenadines) Order 2011 (S.I. No. 28 of 2011)
  Exchange of Information Relating to Tax Matters (Saint Lucia) Order 2011 (S.I. No. 27 of 2011)
  Exchange of Information Relating to Tax Matters (Republic of the Marshall Islands) Order 2011 (S.I. No. 26 of 2011)
  Exchange of Information Relating to Tax Matters (Cook Islands) Order 2011 (S.I. No. 25 of 2011)
  Exchange of Information Relating to Taxes (British Virgin Islands) Order 2011 (S.I. No. 24 of 2011)
  Exchange of Information Relating to Tax Matters (Belize) Order 2011 (S.I. No. 23 of 2011)
  Exchange of Information Relating to Tax Matters (Antigua and Barbuda) Order 2011 (S.I. No. 22 of 2011)
  Exchange of Information Relating to Taxes (Turks and Caicos Islands) Order 2010 (S.I. No. 30 of 2010)
  Exchange of Information Relating to Taxes (Liechtenstein) Order 2010 (S.I. No. 29 of 2010)
  Exchange of Information Relating to Tax Matters and Double Taxation Relief (Taxes on Income) (Jersey) Order 2010 (S.I. No. 28 of 2010)
  Exchange of Information Relating to Tax Matters and Double Taxation Relief (Taxes on Income) (Guernsey) Order 2010 (S.I. No. 27 of 2010)
  Exchange of Information Relating to Taxes (Gibraltar) Order 2010 (S.I. No. 26 of 2010)
  Agreement Concerning Information on Tax Matters (Cayman Islands) Order 2010 (S.I. No. 23 of 2010)
  Exchange of Information Relating to Taxes (Bermuda) Order 2010 (S.I. No. 22 of 2010)
  Exchange of Information Relating to Taxes (Anguilla) Order 2010 (S.I. No. 21 of 2010)
  Exchange of Information Relating to Tax Matters and Double Taxation Relief (Taxes on Income) (Isle of Man) Order 2008 (S.I. No. 459 of 2008)
S. 826(1C) Mutual Assistance in Tax Matters Order 2013 (S.I. No. 34 of 2013)
S. 826(1E) Multilateral Convention to Implement Tax Treaty Related Measures Order 2018 (S.I. No. 440 of 2018)
S. 828 Double Taxation Relief (Taxes on Income) (Portuguese Republic) Order 2005 (S.I. No. 816 of 2005)
  Double Taxation Relief (Taxes on Income and Capital Gains) (Republic of Chile) Order 2005 (S.I. No. 815 of 2005)
  Double Taxation Relief (Taxes on Income and on Capital) (Republic of Iceland) Order 2004 (S.I. No. 775 of 2004)
  Double Taxation Relief (Taxes on Income and Capital Gains) (Government of the Hellenic Republic) Order 2004 (S.I. No. 774 of 2004)
  Double Taxation Relief (Taxes on Income and Capital Gains) (Government of Canada) Order 2004 (S.I. No. 773 of 2004)
  Double Taxation Relief (Taxes on Income and Capital Gains) (Republic of Croatia) Order 2002 (S.I. No. 574 of 2002)
  Double Taxation Relief (Taxes on Income and Capital Gains) (Republic of Slovenia) Order 2002 (S.I. No. 573 of 2002)
  Double Taxation Relief (Taxes on Income and Capital Gains) (Republic of India) Order 2001 (S.I. No. 521 of 2001)
  Double Taxation Relief (Taxes on Income and on Capital) (Kingdom of Norway) Order 2001 (S.I. No. 520 of 2001)
  Double Taxation Relief (Taxes on Income) (People's Republic of China) Order 2000 (S.I. No. 373 of 2000)
  Double Taxation Relief (Taxes on Income and Capital Gains) (The Republic of Bulgaria) Order 2000 (S.I. No. 372 of 2000)
  Double Taxation Relief (Taxes on Income and Capital Gains) (Romania) Order 1999 (S.I. No. 427 of 1999)
  Double Taxation Relief (Taxes on Income and Capital Gains) (The Slovak Republic) Order 1999 (S.I. No. 426 of 1999)
  Double Taxation Relief (Taxes on Income and Capital Gains) (United States of America) Order 1999 (S.I. No. 425 of 1999)
  Double Taxation Relief (Taxes on Income and Capital Gains) (The United Mexican States) Order 1998 (S.I. No. 497 of 1998)
  Double Taxation Relief (Taxes on Income and Capital Gains) (Republic of Estonia) Order 1998 (S.I. No. 496 of 1998)
  Double Taxation Relief (Taxes on Income) (Malaysia) Order 1998 (S.I. No. 495 of 1998)
  Double Taxation Relief (Taxes on Income and Capital Gains) (United Kingdom of Great Britain and Northern Ireland) Order 1998 (S.I. No. 494 of 1998)
S. 835D(3) Taxes Consolidation Act 1997 (Section 835D(3)) Order 2021. (S.I. No. 686 of 2021)
S. 848AE Pensions (Incentive Tax Credits) Regulations 2006 (S.I. No. 243 of 2006)
S. 848S Special Savings Incentive Accounts Regulations 2001 (S.I. No. 176 of 2001)
S. 891B Returns of Payments (Government Departments and other Bodies) Regulations 2011 (S.I. No. 273 of 2011)
S. 891B(3) Return of Payments (Banks, Building Societies, Credit Unions and Savings Banks) (Amendment) Regulations 2015 (S.I. No. 56 of 2015)
  Return of Payments (Insurance Undertakings) Regulations 2011 (S.I. No. 641 of 2011)
  Return of Payments (Banks, Building Societies, Credit Unions and Savings Banks) (Amendment) Regulations 2009 (S.I. No. 254 of 2009)
  Return of Payments (Banks, Building Societies, Credit Unions and Savings Banks) Regulations 2008 (S. I. No. 136 of 2008)
S. 891B(4) Return of Payments (Banks, Building Societies, Credit Unions and Savings Banks) (Amendment) Regulations 2015 (S.I. No. 56 of 2015)
  Return of Payments (Insurance Undertakings) Regulations 2011 (S.I. No. 641 of 2011)
  Return of Payments (Banks, Building Societies, Credit Unions and Savings Banks) (Amendment) Regulations 2009 (S.I. No. 254 of 2009)
  Return of Payments (Banks, Building Societies, Credit Unions and Savings Banks) Regulations 2008 (S. I. No. 136 of 2008)
S. 891C Return of Values (Investment Undertakings) Regulations 2013 (S.I. No. 245 of 2013)
S. 891D Returns of Payment Transactions by Payment Settlers (Merchant Acquirers) Regulations 2012 (S.I. No. 324 of 2012)
S. 891E Financial Accounts Reporting (United States of America) (Amendment) Regulations 2020 (S.I. No. 245 of 2020)
  Financial Accounts Reporting (United States of America) (Amendment) Regulations 2018 (S.I. No. 19 of 2018)
  Financial Accounts Reporting (United States of America) (Amendment) Regulations 2015 (S.I. No. 501 of 2015)
  Financial Accounts Reporting (United States of America) Regulations 2014 (S.I. No. 292 of 2014)
S. 891F Returns of Certain Information by Reporting Financial Institutions Regulations 2015 (S.I. No. 583 of 2015)
S. 891G Mandatory Automatic Exchange of Information in the Field of Taxation Regulations 2015 (S.I. No. 609 of 2015)
S. 891H Taxes (Country-By-Country Reporting) Regulations 2016 (S.I. No. 653 of 2016)
  Taxes (Country-By-Country Reporting) Regulations 2015 (S.I. No. 629 of 2015)
S. 891I Mandatory Automatic Exchange of Information (Platform Operators) in the Field of Taxation (Amendment) Regulations 2023 (S.I. No. 673 of 2023)
  Mandatory Automatic Exchange of Information (Platform Operators) in the Field of Taxation Regulations 2022 (S.I. No. 705 of 2022)
S. 891J Return of Certain Information By Reporting Platform Operators (Amendment) Regulations 2024 (S.I. No. 687 of 2024)
  Return of certain information by Reporting Platform Operators Regulations 2023 (S.I. No. 674 of 2023)
S. 917E E-liquid Products Tax (Electronic Transmission of Returns) (Specified Provisions and Appointed Day) Order 2025 (S.I. No. 523 of 2025)
  Sugar Sweetened Drinks Tax (Electronic Transmission of Returns) (Specified Provisions and Appointed Day) Order 2018 (S.I. No. 138 of 2018)
  Mineral Oil Tax (Electronic Transmission of Home Consumption and Stock Return) (Specified Provision and Appointed Day) Order 2017 (S.I. No. 33 of 2017)
  Customs (Electronic Filing of Returns) Order 2016 (S.I. No. 614 of 2016)
  Taxes (Electronic Transmission of Particulars to be Supplied by New Companies) (Specified Provision and Appointed Day) Order 2016 (S.I. No. 386 of 2016)
  Taxes (Electronic Transmission of Betting Duty and Betting Intermediary Duty Returns) (Specified Provisions and Appointed Day) Order 2015 (S.I. No. 339 of 2015)
  Customs (Electronic Filing of Returns) Order 2014 (S.I. No. 474 of 2014)
  Taxes (Electronic Transmission of Partnership Tax Returns) (Specified Provision and Appointed Day) Order 2014 (S.I. No. 365 of 2014)
  Taxes (Electronic Transmission of Tax Returns under Self-Assessment) (Specified Provision and Appointed Day) Order 2014 (S.I. No. 364 of 2014)
  Taxes (Electronic Transmission of Tax Returns by Certain PAYE Taxpayers) (Specified Provision and Appointed Day) Order 2014 (S.I. No. 186 of 2014)
  Taxes (Electronic Transmission of Returns of Oil Movements) (Specified Provisions and Appointed Day) Order 2012 (S.I. No. 527 of 2012)
  Taxes (Electronic Transmission of Third Party Returns) (Specified Provisions and Appointed Day) Order 2011 (S.I. No. 188 of 2011)
  Taxes (Electronic Transmission of Air Travel Tax Returns) (Specified Provisions and Appointed Day) Order 2009 (S.I. No. 135 of 2009)
  Taxes (Electronic Transmission of Vat Eservices Returns and Vies Statements) (Specified Provisions and Appointed Day) Order 2008 (S.I. No. 339 of 2008)
  Taxes (Electronic Transmission of Statements Made By Certain High-Income Individuals) (Specified Provision and Appointed Day) Order 2007 (S.I. No. 830 of 2007)
  Taxes (Electronic Transmission of Certain Excise Returns) (Specified Provisions and Appointed Day) Order 2007 (S.I. No. 544 of 2007)
  Taxes (Electronic Transmission of Partnership Tax Returns) (Specified Provisions and Appointed Day) Order 2006 (S. I. No. 636 of 2006)
  Taxes (Electronic Transmission of Details of Certain Interest Payments) (Specified Provisions and Appointed Day) Order 2005 (S.I. No. 874 of 2005)
  Taxes (Electronic Transmission of Betting Duty Returns) (Specified Provisions and Appointed Day) Order 2004 (S.I. No. 803 of 2004)
  Taxes (Electronic Transmission of Capital Acquisitions Tax Returns) (Specified Provisions and Appointed Day) Order 2003 (S.I. No. 443 of 2003)
  Taxes (Electronic Transmission of Relevant Contracts Returns)(Specified Provision and Appointed Day) Order 2003 (S.I. No. 127 of 2003)
  Taxes (Electronic Transmission of Vehicle Registration Returns) (Specified Provisions and Appointed Day) Order 2002 (S.I. No. 464 of 2002)
  Taxes (Electronic Transmission of Certain Revenue Returns) (Specified Provisions and Appointed Day) Order 2002 (S.I. No. 194 of 2002)
  Taxes (Electronic Transmission of Corporation Tax Returns Under Self Assessment) (Specified Provision and Appointed Day) Order 2001 (S.I. No. 522 of 2001)
  Taxes (Electronic Transmission of Income Tax and Capital Gains Tax Returns Under Self Assessment) (Specified Provision and Appointed Day) Order, 2001 (S.I. No. 441 of 2001)
  Taxes (Electronic Transmission of Certain Revenue Returns) (Specified Provision and Appointed Day) Order 2001 (S.I. No. 112 of 2001)
  Taxes (Electronic Transmission of Certain Revenue Returns) (Specified Provisions and Appointed Day) Order 2000 (S.I. No. 289 of 2000)
S. 917EA E-liquid Products Tax Regulations 2025 (S.I. No. 522 of 2025)
  Sugar Sweetened Drinks Tax Regulations 2018 (S.I. No. 139 of 2018)
  Mineral Oil Tax (Mandatory Electronic Filing and Miscellaneous Amendments) Regulations 2017 (S.I. No. 34 of 2017)
  Customs (Mandatory Electronic Filing) (Specified Persons) Regulations 2016 (S.I. No. 615 of 2016)
  Tax Returns and Payments (Mandatory Electronic Repayment) Regulations 2016 (S.I. No. 207 of 2016)
  Mineral Oil Tax (Amendment) (Returns of Oil Movement by Electronic Means) Regulations 2015 (S.I. No. 158 of 2015)
  Tax Returns and Payments (Mandatory Electronic Filing and Payment of Tax) Regulations 2014 (S.I. No. 572 of 2014)
  Customs (Mandatory Electronic Filing) (Specified Persons) Regulations 2014 (S.I. No. 475 of 2014)
  Mineral Oil Tax Regulations 2012 (S.I. No. 231 of 2012)
  Tax Returns and Payments (Mandatory Electronic Filing and Payment of Tax) Regulations 2012 (S.I. No. 156 of 2012)
  Tax Returns and Payments (Mandatory Electronic Filing and Payment of Tax) Regulations 2011 (S.I. No. 223 of 2011)
  Air Travel Tax Regulations 2009 (S.I. No. 134 of 2009)
  Tax Returns and Payments (Mandatory Electronic Filing and Payment of Tax) Regulations 2008 (S.I. No. 341 of 2008)
S. 958 Taxes Consolidation Act 1997 (Date For Payment of Preliminary Corporation Tax) Order 2002 (S.I. No. 394 of 2002)
  Taxes Consolidation Act 1997 (No. 39 of 1997) (Date For Payment of Tax) Order 2001 (S.I. No. 431 of 2001)
S. 960EA Taxes Consolidation Act 1997 (Section 960EA) (Revocation) Regulations 2018 (S.I. No. 109 of 2018)
  Taxes Consolidation Act 1997 (Section 960EA) (Payment of Tax by Credit Card) (Notification by Telephone) (Amendment) Regulations 2014 (S.I. No. 434 of 2014)
  Taxes Consolidation Act 1997 (Section 960EA) (Payment of Tax by Credit Card via Internet) (Amendment) Regulations 2014 (S.I. No. 433 of 2014)
  Taxes Consolidation Act 1997 (Section 960EA) (Payment of Tax by Credit Card via Internet) Regulations 2012 (S.I. No. 255 of 2012)
  Taxes Consolidation Act 1997 (Section 960EA) (Payment of Tax by Credit Card) (Notification by Telephone) Regulations 2011 (S.I. No. 517 of 2011)
S. 985A Income Tax (Employments) Regulations 2018 (S.I. No. 345 of 2018)
  Income Tax (Employments) Regulations 2003 (S.I. No. 613 of 2003)
S. 986 Income Tax (Employments) Regulations 2024 (S.I. No. 1 of 2024)
  Income Tax (Employments) Regulations 2022 (S.I. No. 690 of 2022)
  Income Tax (Employments) Regulations 2018 (S.I. No. 345 of 2018)
  Income Tax (Employments) Regulations 2017 (S.I. No. 623 of 2017)
  Income Tax (Employments) Regulations 2012 (S.I. No. 253 of 2012)
  Income Tax (Employments) Regulations 2009 (S.I. No. 573 of 2009)
  Income Tax (Employments) Regulations 2008 (S.I. No. 592 of 2008)
  Income Tax (Employments) Regulations 2002 (S.I. No. 511 of 2002)
  Income Tax (Employments) (Consolidated) Regulations 2001 (S.I. No. 559 of 2001)
  Income Tax (Employments) Regulations 2001 (S.I. No. 135 of 2001)
  Income Tax (Employments) Regulations 1999 (S.I. No. 66 of 1999)
S. 1006A Taxes (Offset of Repayments) Regulations 2002 (S.I. No. 471 of 2002)
  Taxes (Offset of Repayments) Regulations 2001 (S.I. No. 399 of 2001)
S. 1086(4A) Taxes (Publication of Names of Tax Defaulters) Order 2010 (S.I. No. 643 of 2010)

* Certain qualifications to the commencement of the Act are set out in s. 1097

** S. 835E is renumbered as s. 835EA and retained until such time as s. 835F is commenced and substituted for s. 835EA under 45/2019, s. 27(4).

*** But see 9/2012, s. 6(2) - The amendment to section 470B by section 5(c) of the Health Insurance(Miscellaneous Provisions) Act 2011 shall be deemed never to have been enacted

**** or such earlier day, not being earlier than the 6th day of April, 1989, as the Revenue Commissioners may agree to in writing with any such other collective investment undertaking in respect of that undertaking.