Updated to 23 October 2025 (Act No. 10 of 2025 and S.I. No. 506 of 2025)
Finance Act 1998
No. 3 of 1998
Contents
Commencement
| Section | Commencement/Effective Date Where the commencement and effective dates differ, the effective date is shown below.
|
Commencement Information |
|---|---|---|
| Ss. 1-8 | 6 April 1998 | Commenced as per s. 138(8) |
| S. 9 | 1 November 1997 | Commenced as per s. 9(2) |
| S. 10 | 6 April 1998 | Commenced as per s. 138(8) |
| S. 11 | 12 February 1998 | Commenced as per s. 11(2) |
| Ss. 12, 13 | 6 April 1998 | Commenced as per s. 138(8) |
| S. 14(1)(a) | 6 April 1998 | Commenced as per s. 138(8) |
| S. 14(1)(b) | Not yet commenced. Commencement order required under s. 14(2) | |
| S. 14(1)(c), (d) | 6 April 1998 | Commenced as per s. 138(8) |
| S. 14(2) | 6 April 1998 | Commenced as per s. 138(8) |
| Ss. 15-23 | 6 April 1998 | Commenced as per s. 138(8) |
| S. 24(1)(a), (b) | 6 April 1998 | Commenced as per s. 138(8) |
| S. 24(1)(c)(i) | 6 April 1998 | Commenced as per s. 138(8) |
| S. 24(1)(c)(ii) | Not yet commenced. Commencement order required under s. 24(2) | |
| S. 24(1)(c)(iii) | 6 April 1998 | Commenced as per s. 138(8) |
| S. 24(1)(d), (e) | 6 April 1998 | Commenced as per s. 138(8) |
| S. 24(2) | 6 April 1998 | Commenced as per s. 138(8) |
| S. 25 | Not yet commenced. Commencement order required under s. 25(2) | |
| Ss. 26, 27 | 6 April 1998 | Commenced as per s. 138(8) |
| S. 28 | 6 April 1997 | Commenced as per s. 28(2) |
| Ss. 29-31 | 6 April 1998 | Commenced as per s. 138(8) |
| S. 32 | 6 April 1997 | Commenced as per s. 32(2) |
| Ss. 33-36 | 6 April 1998 | Commenced as per s. 138(8) |
| S. 37 | 6 October 1998 | Commenced as per s. 37(2) |
| Ss. 38-46 | 6 April 1998 | Commenced as per s. 138(8) |
| S. 47 with respect to sch. 2 paras. 1, 5, 9 and 10 | 31 December 1998 | Finance Act 1998 (Section 47) (Commencement) Order 1998 (S.I. No. 502 of 1998), art. 2 |
| S. 47 with respect to sch. 2 paras. 2, 3, 4, 6, 7 and 8 | 1 January 1999 | Finance Act 1998 (Section 47) (Commencement) Order 1998 (S.I. No. 502 of 1998), art. 3 |
| S. 48 | 6 April 1998 | Commenced as per s. 138(8) |
| S. 49 | 6 April 1997 | Commenced as per s. 49(2) |
| S. 50 | 28 February 1998 | Commenced as per s. 50(2) |
| S. 51(1) | 3 December 1997 | Commenced as per s. 51(1) |
| S. 51(2) | 6 April 1998 | Commenced as per s. 138(8) |
| Ss. 52-56 | 6 April 1998 | Commenced as per s. 138(8) |
| S. 57 | 6 April 1997 | Commenced as per s. 57(2) |
| Ss. 58-61 | 6 April 1998 | Commenced as per s. 138(8) |
| S. 62 | 18 March 1999 | Finance Act, 1998 (Section 62) (Commencement) Order 1999 (S.I. No. 65 of 1999), art. 2 |
| Ss. 63-77 | 6 April 1998 | Commenced as per s. 138(8) |
| Ss. 78-89 | 27 March 1998 | Commenced on enactment |
| S. 90 | 1 July 1998 | Finance Act 1998 (Commencement of Section 90) Order 1998 (S.I. No. 206 of 1998), art. 2 |
| Ss. 91-103 | 27 March 1998 | Commenced on enactment |
| S. 104 | 1 March 1998 | Commenced as per s. 138(9)(a) |
| Ss. 105, 106 | 27 March 1998 | Commenced as per s. 138(9)(d) |
| S. 107 | 1 May 1998 | Commenced as per s. 138(9)(b) |
| S. 108 | 27 March 1998 | Commenced as per s. 138(9)(d) |
| S. 109 | 1 May 1998 | Commenced as per s. 138(9)(b) |
| S. 110 | 1 March 1998 | Commenced as per s. 138(9)(a) |
| S. 111 | 27 March 1998 | Commenced as per s. 138(9)(d) |
| S. 112 | 1 March 1998 | Commenced as per s. 138(9)(a) |
| Ss. 113-115 | 27 March 1998 | Commenced as per s. 138(9)(d) |
| S. 116(a) | 1 March 1998 | Commenced as per s. 138(9)(a) |
| S. 116(b) | 1 May 1998 | Commenced as per s. 138(9)(b) |
| S. 117(a) as relates to the insertion of paras. (xib), (xic) | 1 July 1998 | Commenced as per s. 138(9)(c) |
| S. 117(a) as relates to the insertion of para. (xid) | 1 May 1998 | Commenced as per s. 138(9)(b) |
| S. 117(b) | 1 May 1998 | Commenced as per s. 138(9)(b) |
| Ss. 118-130 | 27 March 1998 | Commenced on enactment |
| S. 131(1)(a) | 6 April 1998 | Commenced as per s. 131(2)(a) |
| S. 131(1)(b) | 27 March 1998 | Commenced on enactment |
| S. 131(2) | 27 March 1998 | Commenced on enactment |
| Ss. 132-135 | 27 March 1998 | Commenced on enactment |
| S. 136 | 6 April 1997 | Commenced as per s. 136(2) |
| Ss. 137, 138 | 27 March 1998 | Commenced on enactment |
| Sch. 1 | 27 March 1998 | Commenced on enactment |
| Sch. 2 para. 1 | 31 December 1998 | Finance Act, 1998 (Section 47) (Commencement) Order, 1998 (S.I. No. 502 of 1998), art. 2 |
| Sch. 2 paras. 2-4 | 1 January 1999 | Finance Act, 1998 (Section 47) (Commencement) Order, 1998 (S.I. No. 502 of 1998), art. 3 |
| Sch. 2 para. 5 | 31 December 1998 | Finance Act, 1998 (Section 47) (Commencement) Order, 1998 (S.I. No. 502 of 1998), art. 2 |
| Sch. 2 paras. 6-8 | 1 January 1999 | Finance Act, 1998 (Section 47) (Commencement) Order, 1998 (S.I. No. 502 of 1998), art. 3 |
| Sch. 2 para. 9 | 31 December 1998 | Finance Act, 1998 (Section 47) (Commencement) Order, 1998 (S.I. No. 502 of 1998), art. 2 |
| Sch. 2 para. 10 | 31 December 1998 | Finance Act, 1998 (Section 47) (Commencement) Order, 1998 (S.I. No. 502 of 1998), art. 2 |
| Schs. 3-8 | 27 March 1998 | Commenced on enactment |
| Sch. 9 | 6 April 1997 | Commenced as per s. 136 |
| Sch. 10 | 27 March 1998 | Commenced on enactment |
Amendments and other effects
| How Affected | Affecting Provision | Affecting Provision Commencement/Effective Date
Where the commencement and effective dates differ, the effective date is shown below.
|
Commencement Source |
|---|---|---|---|
| Constr. refs. “Pensions Board” | Pensions Act 1990 (25/1990), s. 9A | 21 December 1990 | Pensions Act 1990 (Parts I and II) (Commencement) Order 1990 (S.I. No. 331 of 1990), art. 2 |
| Social Welfare and Pensions (Miscellaneous Provisions) Act 2013 (20/2013), ss. 1(5), 26 | 7 March 2014 | Social Welfare and Pensions (Miscellaneous Provisions) Act 2013 (Sections 22(b), 26, 27, 28, 29 and 34) (Commencement) Order 2014 (S.I. No. 103 of 2014), art. 2 | |
| S. 25 rep. | Urban Renewal Act, 1998 (27/1998), ss. 2 (4), 20 (2) | 28 May 1998 | Urban Renewal Act, 1998 (No. 27 of 1998), ss. 2 (4) |
| S. 35 trans. funcs. and constr. refs. | County Enterprise Boards (Dissolution) Act 2014 (4/2014), ss. 4, 6(1),(2), 14(2) | 9 April 2014 | County Enterprise Boards (Dissolution) Act 2014 (Commencement) Order 2014 (S.I. No. 160 of 2014), art. 3(2) |
| S. 86 am. | Finance Act, 2001 (7/2001), s. 240, sch. 5 | 30 March 2001 | Commenced on enactment |
| S. 86, rep. with saver. | Finance Act, 2002, (5/2002) ss. 80, 81, 83, sch. 3 | 1 May 2002 | Commenced as per s. 83 |
| Ss. 89, 90 rep. | Finance Act, 1999 (2/1999), ss. 106, 109, sch. 3, pt. 1, col. 3 | 1 October 2001 | Finance Act, 1999, (Commencement of Certain Provisions of Chapter 1 of Part 2) Order, 2001 (S.I. No. 412 of 2001), art. 2(1), (2) |
| S. 92 rep. with trans. provns.* | Finance Act 2003 (3/2003), ss. 83, 86, sch. 1 | 1 July 2004 | Finance Act 2003 (Commencement of Chapter 1 of Part 2) Order 2004 (S.I. No. 373 of 2004), art. 2 |
| S. 93 rep. with trans. provns.* | Finance Act 2003 (3/2003), ss. 83, 86, sch. 1 | 1 July 2004 | Finance Act 2003 (Commencement of Chapter 1 of Part 2) Order 2004 (S.I. No. 373 of 2004), art. 2 |
| Ss. 101, 102 appl, | Finance Act, 2001 (7/2001), ss. 137 (2), 152 | 1 October 2001 | Finance Act 2001 (Commencement of Part 2) Order, 2001 (S.I. No. 430 of 2001), art. 2 |
| Pt. 3 (ss. 104 - 117)(in so far as it is unrepealed) rep. | Value-Added Tax Consolidation Act 2010 (31/2010), ss. 123, 125 & sch. 8, pt. 1 | 1 November 2010 | Commenced as per S. 125 |
| Ss. 118-125 rep. | Stamp Duties Consolidation Act, 1999 (31/1999), ss. 160, 163, sch. 3 | 15 December 1999 | Commenced on enactment |
| S.127 rep. | Finance Act, 2001 (7/2001), s.225 (2) (3) | 30 March 2001 | Commenced on enactment |
| S. 130 rep. | Finance Act 2014 (37/2014), s. 99(2), sch. 4 | 23 December 2014 | Commenced on enactment |
| S.130 (4), am. prosp. | Finance Act, 1999 (2/1999), s.215 (2), 217 (8) | 25 March 1999 | Commenced on enactment |
| S.130 (6), am. prosp. | Finance Act, 1999 (2/1999), s.215 (3), 217 (8) | 25 March 1999 | Commenced on enactment |
| S.133 rep. | Finance Act 2005 (5/2005), ss. 145 (6) (a) (b) (viii), 150 (9) | 25 March 2005 | Commenced on enactment |
| S. 133(6) (v) rep. | Value-Added Tax Consolidation Act 2010 (31/2010), ss. 123, 125 & sch. 8, pt. 1 | 1 November 2010 | Commenced as per S. 125 |
| S. 134(2) rep. | Value-Added Tax Consolidation Act 2010 (31/2010), ss. 123, 125 & sch. 8, pt. 1 | 1 November 2010 | Commenced as per S. 125 |
| S. 138(4) rep. | Value-Added Tax Consolidation Act 2010 (31/2010), ss. 123, 125 & sch. 8, pt. 1 | 1 November 2010 | Commenced as per S. 125 |
| S. 138(9) rep. | Value-Added Tax Consolidation Act 2010 (31/2010), ss. 123, 125 & sch. 8, pt. 1 | 1 November 2010 | Commenced as per S. 125 |
| Sch. 8 rep. | Stamp Duties Consolidation Act, 1999 (31/1999), ss. 160, 163, sch. 3 | 15 December 1999 | Commenced on enactment |
SIs made under the Act
| Section | SIs made under the Act |
|---|---|
| None |