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Updated to 16 September 2025 (Act No. 10 of 2025 and S.I. No. 431 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
Constr. refs. “Pensions Board” Pensions Act 1990 (No. 25 of 1990), s. 9A
  Social Welfare and Pensions (Miscellaneous Provisions) Act 2013 (No. 20 of 2013), ss. 1(5), 26
S. 25 rep. Urban Renewal Act, 1998 (No. 27 of 1998), ss. 2 (4), 20 (2)
S. 35 trans. funcs. and constr. refs. County Enterprise Boards (Dissolution) Act 2014 (No. 4 of 2014), ss. 4, 6(1),(2), 14(2)
S. 86 am. Finance Act, 2001 (No. 7 of 2001), s. 240, sch. 5
S. 86, rep. with saver. Finance Act, 2002, (No. 5 of 2002) ss. 80, 81, 83, sch. 3
Ss. 89, 90 rep. Finance Act, 1999 (No. 2 of 1999), ss. 106, 109, sch. 3, pt. 1, col. 3
S. 92 rep. with trans. provns.* Finance Act 2003 (No. 3 of 2003), ss. 83, 86, sch. 1
S. 93 rep. with trans. provns.* Finance Act 2003 (No. 3 of 2003), ss. 83, 86, sch. 1
Ss. 101, 102 appl, Finance Act, 2001 (No. 7 of 2001), ss. 137 (2), 152
Pt. 3 (ss. 104 - 117)(in so far as it is unrepealed) rep. Value-Added Tax Consolidation Act 2010 (No. 31 of 2010), ss. 123, 125 & sch. 8, pt. 1
Ss. 118-125 rep. Stamp Duties Consolidation Act, 1999 (No. 31 of 1999), ss. 160, 163, sch. 3
S.127 rep. Finance Act, 2001 (No. 7 of 2001), s.225 (2) (3)
S. 130 rep. Finance Act 2014 (No. 37 of 2014), s. 99(2), sch. 4
S.130 (4), am. prosp. Finance Act, 1999 (No. 2 of 1999), s.215 (2), 217 (8)
S.130 (6), am. prosp. Finance Act, 1999 (No. 2 of 1999), s.215 (3), 217 (8)
S.133 rep. Finance Act 2005 (No. 5 of 2005), ss. 145 (6) (a) (b) (viii), 150 (9)
S. 133(6) (v) rep. Value-Added Tax Consolidation Act 2010 (No. 31 of 2010), ss. 123, 125 & sch. 8, pt. 1
S. 134(2) rep. Value-Added Tax Consolidation Act 2010 (No. 31 of 2010), ss. 123, 125 & sch. 8, pt. 1
S. 138(4) rep. Value-Added Tax Consolidation Act 2010 (No. 31 of 2010), ss. 123, 125 & sch. 8, pt. 1
S. 138(9) rep. Value-Added Tax Consolidation Act 2010 (No. 31 of 2010), ss. 123, 125 & sch. 8, pt. 1
Sch. 8 rep. Stamp Duties Consolidation Act, 1999 (No. 31 of 1999), ss. 160, 163, sch. 3

SIs made under the Act

SectionSIs made under the Act
None

*See also S.I. No. 379 of 2004, regs. 2, 44