Updated to 23 October 2025 (Act No. 10 of 2025 and S.I. No. 506 of 2025)
Finance Act 1999
No. 2 of 1999
Contents
Commencement
| Section | Commencement/Effective Date Where the commencement and effective dates differ, the effective date is shown below.
|
Commencement Information |
|---|---|---|
| Ss. 1-30 | 6 April 1999 | Commenced as per s. 217(9) |
| S. 31 | 20 May 1998 | Commenced as per s. 31(2) |
| Ss. 32-35 | 6 April 1999 | Commenced as per s. 217(9) |
| S. 36 | 6 April 1999 | Commenced as per s. 36(2) |
| Ss. 37-43 | 6 April 1999 | Commenced as per s. 217(9) |
| S. 44(a), (b) | 6 April 1999 | Commenced as per s. 217(9) |
| S. 44(c)(i), (ii) | 6 April 1999 | Commenced as per s. 217(9) |
| S. 44(c)(iii) | 1 January 1998 | Commenced as per s. 44(c)(iii) |
| S. 44(d), (e) | 6 April 1999 | Commenced as per s. 217(9) |
| Ss. 45-51 | 6 April 1999 | Commenced as per s. 217(9) |
| S. 52 | 4 March 1998 | Commenced as per s. 52(2) |
| Ss. 53-57 | 6 April 1999 | Commenced as per s. 217(9) |
| S. 58 | 11 February 1999 | Commenced as per s. 58(2) |
| S. 59 | 6 April 1999 | Commenced as per s. 217(9) |
| S. 60(1)(a)(i), (ii) | 11 February 1999 | Commenced as per s. 60(2)(a) |
| S. 60(1)(a)(iii) | 6 April 1999 | Commenced as per s. 217(9) |
| S. 60(1)(b) | 12 February 1998 | Commenced as per s. 60(2)(c) |
| S. 60(1)(c)-(e) | 11 February 1999 | Commenced as per s. 60(2)(a) |
| S. 60(2) | 6 April 1999 | Commenced as per s. 217(9) |
| S. 61 | 6 April 1999 | Commenced as per s. 217(9) |
| S. 62(1)(a), (b) | 1 February 1993 | Commenced as per s. 62(2)(a) |
| S. 62(1)(c) | 6 April 1999 | Commenced as per s. 217(9) |
| S. 62(2) | 6 April 1999 | Commenced as per s. 217(9) |
| S. 63(1)(a), (b) | 1 February 1993 | Commenced as per s. 63(2)(a) |
| S. 63(1)(c) | 6 April 1999 | Commenced as per s. 63(2)(b) |
| S. 63(2) | 6 April 1999 | Commenced as per s. 217(9) |
| Ss. 64-71 | 6 April 1999 | Commenced as per s. 217(9) |
| S. 72(1) | 6 April 1999 | Commenced as per s. 217(9) |
| S. 72(2) | 1 January 2000 | Commenced as per s. 72(2) |
| Ss. 73-75 | 6 April 1999 | Commenced as per s. 217(9) |
| S. 76(1)(a) | 6 April 1999 | Commenced as per s. 217(9) |
| S. 76(1)(b) | 10 September 1998 | Commenced as per s. 76(2) |
| S. 76(2) | 6 April 1999 | Commenced as per s. 217(9) |
| Ss. 77-83 | 6 April 1999 | Commenced as per s. 217(9) |
| S. 84 | 1 March 1999 | Commenced as per s. 84(2) |
| Ss. 85, 86 | 6 April 1999 | Commenced as per s. 217(9) |
| S. 87 | 31 December 1998 | Commenced as per s. 87(2) |
| S. 88 | 11 February 1999 | Commenced as per s. 88(2) |
| Ss. 89-91 | 6 April 1999 | Commenced as per s. 217(9) |
| S. 92 | 11 February 1999 | Commenced as per s. 92(2) |
| S. 93 | 6 April 1999 | Commenced as per s. 217(9) |
| S. 94 in the definition of propellant | Not yet commenced. Commencement order required under s. 109 | |
| S. 94 other than in the definition of propellant | 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) |
| Ss. 95-109 | 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) |
| Ss. 110, 111 | 25 March 1999 | Commenced on enactment |
| S. 112 | Not yet commenced. Commencement order required under s. 112(2) | |
| S. 113 | Not yet commenced. Commencement order required under s. 113(2) | |
| Ss. 114-116 | 25 March 1999 | Commenced on enactment |
| S. 117(1) | 1 July 1999 | Finance Act, 1999 (Commencement of Section 117(1)) Order, 1999 (S.I. No. 178 of 1999), art. 2 |
| S. 117(2) | 25 March 1999 | Commenced on enactment |
| S. 118 | 25 March 1999 | Commenced on enactment |
| Ss. 119-121 | 25 March 1999 | Commenced as per s. 217(10)(f) |
| S. 122 | 1 January 2000 | Commenced as per s. 217(10)(e) |
| Ss. 123, 124 | 25 March 1999 | Commenced as per s. 217(10)(f) |
| S. 125(a) | 25 March 1999 | Commenced as per s. 217(10)(f) |
| S. 125(b) | 1 September 1999 | Commenced as per s. 217(10)(d) |
| S. 126 | 25 March 1999 | Commenced as per s. 217(10)(f) |
| S. 127 | 1 March 1999 | Commenced as per s. 217(10)(a) |
| S. 128(a) | 1 January 2000 | Commenced as per s. 217(10)(e) |
| S. 128(b) | 1 September 1999 | Commenced as per s. 217(10)(d) |
| S. 129 | 1 March 1999 | Commenced as per s. 217(10)(a) |
| S. 130(a) | 25 March 1999 | Commenced as per s. 217(10)(f) |
| S. 130(b) | 1 September 1999 | Commenced as per s. 217(10)(d) |
| S. 131 | 1 September 1999 | Commenced as per s. 217(10)(d) |
| S. 132 | 1 May 1999 | Commenced as per s. 217(10)(b) |
| S. 133 | 1 January 2000 | Commenced as per s. 217(10)(e) |
| S. 134 | 1 September 1999 | Commenced as per s. 217(10)(d) |
| Ss. 135-137 | 25 March 1999 | Commenced as per s. 217(10)(f) |
| S. 138(a) | 25 March 1999 | Commenced as per s. 217(10)(f) |
| S. 138(b) | 1 January 2000 | Commenced as per s. 217(10)(e) |
| S. 139 | 1 July 1999 | Commenced as per s. 217(10)(c) |
| Ss. 140-217 | 25 March 1999 | Commenced on enactment |
| Sch. 1 para. 1 | 25 March 1999 | Commenced on enactment |
| Sch. 1 para. 2(a) | 25 March 1999 | Commenced on enactment |
| Sch. 1 para. 2(b) | 6 April 1999 | Commenced as per sch. 1 para. 2(b) |
| Sch. 1 para. 2(c) | 25 March 1999 | Commenced on enactment |
| Sch. 1 para. 2(d) | 6 April 1999 | Commenced as per sch. 1 para. 2(d) |
| Sch. 1 para. 2(e), (f) | 25 March 1999 | Commenced on enactment |
| Schs. 2-6 | 25 March 1999 | Commenced on enactment |
Amendments and other effects
| How Affected | Affecting Provision | Affecting Provision Commencement/Effective Date
Where the commencement and effective dates differ, the effective date is shown below.
|
Commencement Source |
|---|---|---|---|
| S. 2 substituted | 11/2023, ss. 4, 4 | 15 May 2023 | Commenced on enactment |
| S. 7 appl. with mods. | 7/2001, ss. 2(2), 243(9), sch. 1 | 6 April 2001 | Commenced as per s. 243(9) |
| S. 20(1)(b)(iii) regulations specified for the purposes of | S.I. No. 550 of 2001, regs. 1(2), 19(2) | 1 January 2001 | S.I. No. 550 of 2001, regs. 1(2) |
| S. 94(1) amended | 23/2020, ss. 2(1)(f), 75(a)(i) | 17 December 2020 | Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (Part 1) (Commencement) Order 2020 (S.I. No. 634 of 2020), art. 2 |
| 45/2019, ss. 41, 41(a)(i) | 11 June 2019 | Commenced as per s. 41 | |
| 18/2016, ss. 38(1)(a), 38(3) | 1 January 2017 | Finance Act 2016 (Sections 38, 39 and 40) (Commencement) Order 2016 (S.I. No. 675 of 2016), art. 2(a) | |
| 37/2014, ss. 56(1)(a), 56(3), 101(9) | Not yet commenced. Commencement order required under s. 56(3) | ||
| 11/2007, s. 128 and sch. 4, pars. 3, 6(c) | 2 April 2007 | Commenced on enactment | |
| 6/2006, s. 80 | 31 March 2006 | Commenced on enactment | |
| 5/2005, ss. 65 , 70, 150(9) | 1 July 2005 | Finance Act 2005 (Commencement of Certain Provisions of Chapter 2 of Part 2) Order 2005 (S.I. No. 284 of 2005), art. 2(a) | |
| 7/2001, s. 163 | 30 March 2001 | Commenced on enactment | |
| 3/2000, s. 93 (a)-(c) | |||
| 11/2007, s. 60(a) | 2 April 2007 | Commenced on enactment | |
| 25/2008, s. 48(a) | 24 December 2008 | Commenced on enactment | |
| 3/2008, ss. 72(1)(a)(i), (ii), (iii) and 72(2)(a) | 1 November 2008 | Commenced as per s. 72(2)(a) | |
| 5/2010, ss. 90(1)(a), (2) | 1 April 2010 | Commenced as per s. 90(2) | |
| 5/2010, ss. 65(1)(a), (3)** | 1 May 2013 | Commenced as per s. 65(3), S.I. No. 127 of 2013, art. 2 | |
| 5/2010, ss. 64(1)(a), (2) | 3 April 2010 | Commenced on enactment | |
| 9/2012, s. 78(1)(a)-(l) | 31 March 2012 | Commenced on enactment | |
| S. 94(2) substituted | 45/2019, ss. 41, 41(a)(ii) | 1 January 2020 | Commenced as per s. 41 |
| 9/2012, s. 78(1)(m) | 31 March 2012 | Commenced on enactment | |
| S. 94(2)(b)(ii) amended | 18/2016, ss. 38(1)(b), 38(3) | 1 January 2017 | Finance Act 2016 (Sections 38, 39 and 40) (Commencement) Order 2016 (S.I. No. 675 of 2016), art. 2(a) |
| 37/2014, ss. 56(1)(b), 56(3) | Not yet commenced. Commencement order required under s. 56(3) | ||
| S. 94(3) amended | 23/2020, ss. 2(1)(f), 75(a)(ii) | 17 December 2020 | Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (Part 1) (Commencement) Order 2020 (S.I. No. 634 of 2020), art. 2 |
| S. 94(3A) inserted | 23/2020, ss. 2(1)(f), 75(a)(iii) | 17 December 2020 | Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (Part 1) (Commencement) Order 2020 (S.I. No. 634 of 2020), art. 2 |
| S. 94(3A) amended | 45/2021, s. 41(a) | 21 December 2021 | Commenced on enactment |
| S. 94(4) amended | 23/2020, ss. 2(1)(f), 75(a)(iv) | 31 December 2020 | Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (Parts 8, 9, 10 and 11) (Commencement) Order 2020 (S.I. No. 723 of 2020), art. 2 |
| S. 95 substit. | 9/2012, s. 78(1)(n) | 31 March 2012 | Commenced on enactment |
| S. 95(1) substituted | 18/2016, ss. 38(1)(c)(i), 38(3) | 25 December 2016 | Commenced on enactment |
| 37/2014, ss. 56(3)(c), 56(3) | Not yet commenced. Commencement order required under s. 56(3) | ||
| 5/2010, ss. 90(1)(b), (2) | 1 April 2010 | Commenced as per s. 90(2) | |
| S. 95(2) substituted | 18/2016, ss. 38(1)(c)(ii), 38(3) | 25 December 2016 | Commenced on enactment |
| 37/2014, ss. 56(1)(c), 56(3) | Not yet commenced. Commencement order required under s. 56(3) | ||
| 5/2005, ss. 66 (a), 70, 150 (9) | 1 July 2005 | Finance Act 2005 (Commencement of Certain Provisions of Chapter 2 of Part 2) Order 2005 (S.I. No. 284 of 2005), art. 2(a) | |
| S. 95(2) am. | 5/2010, ss. 65(1)(b), (3)* | 1 May 2013 | Commenced as per s. 65(3), S.I. No. 127 of 2013, art. 2 |
| S. 95(2A) inserted | 18/2016, ss. 38(1)(c)(iii), 38(3) | 25 December 2016 | Commenced on enactment |
| 37/2014, ss. 56(1)(c), 56(3) | Not yet commenced. Commencement order required under s. 56(3) | ||
| S. 95(4), subsec. substit. | 5/2005, ss. 66 (b), 70, 150 (9) | 1 July 2005 | Finance Act 2005 (Commencement of Certain Provisions of Chapter 2 of Part 2) Order 2005 (S.I. No. 284 of 2005), art. 2(a) |
| S. 95A substituted | 5/2005, ss. 69 (a), 70, 150 (9) | 1 July 2005 | Finance Act 2005 (Commencement of Certain Provisions of Chapter 2 of Part 2) Order 2005 (S.I. No. 284 of 2005), art. 2(a) |
| S. 95A del. | 5/2010, ss. 65(1)(c), (3)* | 1 May 2013 | Commenced as per s. 65(3), S.I. No. 127 of 2013, art. 2 |
| 9/2012, s. 78(1)(o) | 31 March 2012 | Commenced on enactment | |
| S. 95B inserted | 18/2016, ss. 38(1)(d), 38(3) | 1 January 2017 | Finance Act 2016 (Sections 38, 39 and 40) (Commencement) Order 2016 (S.I. No. 675 of 2016), art. 2(a) |
| S. 95C inserted | 18/2016, ss. 38(1)(d), 38(3) | 1 January 2017 | Finance Act 2016 (Sections 38, 39 and 40) (Commencement) Order 2016 (S.I. No. 675 of 2016), art. 2(a) |
| S. 95D inserted | 18/2016, ss. 38(1)(d), 38(3) | 1 January 2017 | Finance Act 2016 (Sections 38, 39 and 40) (Commencement) Order 2016 (S.I. No. 675 of 2016), art. 2(a) |
| S. 95E inserted | 18/2016, ss. 38(1)(d), 38(3) | 1 January 2017 | Finance Act 2016 (Sections 38, 39 and 40) (Commencement) Order 2016 (S.I. No. 675 of 2016), art. 2(a) |
| S. 96(1A) substituted | 26/2020, ss. 27(2), 27(2)(a)(i) | 19 December 2020 | Commenced on enactment |
| S. 96(1B) substituted | 26/2020, ss. 27(1), 27(1)(a) | 19 December 2020 | Commenced on enactment |
| S. 96(1B), (1C) deleted | 26/2020, ss. 27(2), 27(2)(a)(ii) | 19 December 2020 | Commenced on enactment |
| S. 96(1C) amended | 45/2019, ss. 40(2), 40(2)(b) | 1 May 2020 | Commenced as per s. 40(2) |
| S. 96(3) substit. | 9/2012, s. 78(1)(p) | 31 March 2012 | Commenced on enactment |
| S. 96(1A) ins. | 5/2010, ss. 64(1)(f), (2) | 10 December 2009 | Commenced as per s. 64(2)(b) |
| S. 96(1B) amended | 45/2019, ss. 40(1), 40(1)(a) | 9 October 2019 | Commenced as per s. 40(1) |
| 45/2019, ss. 40(2), 40(2)(a) | 1 May 2020 | Commenced as per s. 40(2) | |
| 18/2016, ss. 38(1)(e)(i), 38(3) | 1 January 2017 | Commenced on enactment | |
| 37/2014, ss. 56(1)(d), 56(3)) | Not yet commenced. Commencement order required under s. 56(3) | ||
| 9/2012, s. 68(3), (4)(a) | 1 May 2012 | Commenced on enactment | |
| S. 96(1B) ins. | 5/2010, ss. 64(1)(f), (2) | 10 December 2009 | Commenced as per s. 64(2)(b) |
| S. 96(1C) inserted | 18/2016, ss. 38(1)(e)(ii), 38(3) | 1 January 2017 | Commenced on enactment |
| 37/2014, ss. 56(1)(e), 56(3) | Not yet commenced. Commencement order required under s. 56(3) | ||
| S. 96(2A) subsec. ins. | 11/2007, s. 60(b) | 2 April 2007 | Commenced on enactment |
| S. 96(2A)(a) amended | 45/2019, ss. 41, 41(b) | 1 January 2020 | Commenced as per s. 41 |
| 25/2008, s. 48(b)(i) | 24 December 2008 | Commenced on enactment | |
| 3/2008, s. 72(1)(b)(i) and 72(2)(a) | 1 November 2008 | Commenced as per s. 72(2)(a) | |
| S. 96(2A)(b) am. | 25/2008, s. 48(b)(ii) | 24 December 2008 | Commenced on enactment |
| 3/2008, s. 72(1)(b)(ii) and (2)(a) | 1 November 2008 | Commenced as per s. 72(2)(a) | |
| S. 96(5) amended | 18/2016, ss. 38(1)(e)(iii), 38(3) | 1 January 2017 | Commenced on enactment |
| 37/2014, ss. 55(1), 55(2) | ot yet commenced. Commencement order required under s. 56(3) | ||
| S. 96(5) ins. | 5/2010, ss. 64(1)(g), (2) | 10 December 2009 | Commenced as per s. 64(2)(b) |
| S. 96A ins. | 37/2014, ss. 56(1)(f), 56(3) | Not yet commenced. Commencement order required under s. 56(3) | |
| S. 97(3) substit. | 6/2011, s. 43(a) | 6 February 2011 | Commenced on enactment |
| S. 97(4) ins. | 8/2013, s. 50(1)(a) | 27 March 2013 | Commenced on enactment |
| S. 97A s. ins. | 3/2008, s. 72(1)(c) and (2)(a) | 1 November 2008 | Commenced as per s. 72(2)(a) |
| S. 97A(1) amended | 45/2019, ss. 41, 41(c) | 1 January 2020 | Commenced as per s. 41 |
| S. 97A(2)(b) substit. | 12/2009, ss. 15(b) | 3 June 2009 | Commenced on enactment |
| S. 97B s. ins. | 3/2008, s. 72(1)(c) and (2)(a) | 1 November 2008 | Commenced as per s. 72(2)(a) |
| S. 97B(3) am. | 25/2008, s. 48(c) | 24 December 2008 | Commenced on enactment |
| S. 98(1) amended | 44/2022, ss. 45(1)(a), (b), 45(2) | 1 June 2023 | Finance Act 2022 (Section 45(1)) (Commencement) Order 2023 (S.I. No. 258 of 2023), art. 2 |
| 26/2020, ss. 27(2), 27(2)(b) | 19 December 2020 | Commenced on enactment | |
| 45/2019, ss. 40(2), 40(2)(c) | 1 May 2020 | Commenced as per s. 41 | |
| 7/2001, s. 240, sch. 5 | 30 March 2001 | Commenced as per s. 138, sch. 6 para. 6(e)(i) | |
| 8/2004, ss. 49, 94(8) | 25 March 2004 | Commenced on enactment | |
| 5/2010, ss. 64(1)(h), (2) | 3 April 2010 | Commenced on enactment | |
| 9/2012, s. 68(4)(b) | 1 May 2012 | Commenced on enactment | |
| S. 98(1)(a) amended | 39/2023, ss. 100(a), schedule, para. 5(a), 100(b) | 18 December 2023 | Commenced on enactment |
| S. 98(1)(b) amended | 39/2023, ss. 100(a), schedule, para. 5(b), 100(b) | 18 December 2023 | Commenced on enactment |
| S. 98(2), subsec. substit. | 5/2002, s. 91 | 25 March 2002 | Commenced on enactment |
| S. 98(3) (4), subsecs. ins. | 5/2005, ss. 65(b), 150(9) | 1 July 2005 | Finance Act 2005 (Commencement of Certain Provisions of Chapter 2 of Part 2) Order 2005 (S.I. No. 284 of 2005), art. 2(a) |
| S. 98A substit. | 6/2006, s. 81 | 31 March 2006 | Commenced on enactment |
| S. 98A, new s. | 8/2004, ss. 50, 94(8) | 25 March 2004 | Commenced on enactment |
| S. 98A(1) am. | 5/2010, ss. 89(a) | 3 April 2010 | Commenced on enactment |
| S. 98A(1A) ins. | 5/2010, ss. 89(b) | 3 April 2010 | Commenced on enactment |
| S. 98A (3A) ins. | 5/2010, ss. 89(c) | 3 April 2010 | Commenced on enactment |
| S. 99 del. | 3/2008, s. 72(1)(d) and (2)(a) | 1 November 2008 | Commenced as per s. 72(2)(a) |
| S. 99 substituted | 5/2002, s. 93(1), (2) | 1 May 2002 | Finance Act 2002 (Section 93) (Commencement Order 2002 (S.I. No. 177 of 2002), art. 2 |
| S. 99 (1) am. | 7/2001, ss. 164, 240, sch. 5 | 30 March 2001 | Commenced as per s. 138, sch. 6 para. 6(e)(i) |
| S. 99 (1), subsec. substit. | 3/2000, s. 95(1), (2) | 23 March 2000 | Commenced on enactment |
| S. 99A ins. | 8/2013, s. 51 | 27 March 2013 | Commenced on enactment |
| S. 99A(1) amended | 45/2021, s. 41(b) | 21 December 2021 | Commenced on enactment |
| 41/2013, s. 46(a)(i) | 18 December 2013 | Commenced on enactment | |
| S. 99A(3) substituted | 45/2019, ss. 42, 76(9) | 22 December 2019 | Commenced on enactment |
| S. 99A(4A) ins. | 41/2013, s. 46(a)(ii) | 18 December 2013 | Commenced on enactment |
| S. 99A(5)(b) amended | 41/2017, s. 52(a) | 25 December 2017 | Commenced on enactment |
| S. 99A(5)(c) amended | 41/2017, s. 52(b) | 25 December 2017 | Commenced on enactment |
| S. 99A(5)(d) inserted | 41/2017, s. 52(c) | 25 December 2017 | Commenced on enactment |
| S. 100 substit. | 9/2012, s. 78(1)(q) | 31 March 2012 | Commenced on enactment |
| S. 100 (1) am. | 7/2001, s. 165 | 30 March 2001 | Commenced on enactment |
| 8/2004, ss. 51, 94 (8) | 25 March 2004 | Commenced on enactment | |
| 5/2005, ss. 67 (a), 150 (9) | 25 March 2005 | Commenced on enactment | |
| S. 100(1)(e) del. | 3/2008,s. 72(1)(e)(i) and (2)(a) and (c) | 1 November 2008 | Commenced as per s. 72(2)(a) |
| S. 100(1)(g) substit. | 3/2008, s. 72(1)(e)(ii)and (2)(c) | 13 March 2008 | Commenced as per s. 72(2)(c) |
| S. 100(1)(h) am. | 3/2008, s. 72(1)(e)(iii) and (2)(a) | 1 November 2008 | Commenced as per s. 72(2)(a) |
| S. 100(1)(j) del. | 3/2008, s. 72(1)(e)(i) and (2)(a) | 13 March 2008 | Commenced as per s. 72(2)(a) |
| S. 100(1)(n) am. | 6/2011, s. 81 & sch. 3, paras. 4, 10(c) | 6 February 2011 | Commenced on enactment |
| 3/2008, s. 72(1)(e)(iv) and (2)(a) | 1 November 2008 | Commenced as per s. 72(2)(a) | |
| S. 100(1)(o) par. ins. | 3/2008, s. 72(1)(e)(v) and (2)(b) | 13 March 2008 | Commenced as per s. 72(2)(c) |
| S. 100(1A) ins. | 5/2010, ss. 64(1)(i), (2) | 10 December 2009 | Commenced as per s. 64(2)(b) |
| S. 100(1B) ins. | 5/2010, ss. 64(1)(i), (2) | 10 December 2009 | Commenced as per s. 64(2)(b) |
| S. 100 (2) del. | 5/2010, ss. 65(1)(d)(i), (3)* | 1 May 2013 | Commenced as per s. 65(3), S.I. No. 127 of 2013, art. 2 |
| S. 100(3), subsec. substit. | 5/2002, s. 92 | 25 March 2002 | Commenced on enactment |
| S. 100(3) del. | 5/2010, ss. 65(1)(d)(i), (3)* | 1 May 2013 | Commenced as per s. 65(3), S.I. No. 127 of 2013, art. 2 |
| S. 100(4)(c) substituted | 45/2019, ss. 41, 41(d) | 1 January 2020 | Commenced as per s. 41 |
| S. 100(5)(a) am. | 5/2010, ss. 65(1)(d)(ii), (3)* | 1 May 2013 | Commenced as per s. 65(3), S.I. No. 127 of 2013, art. 2 |
| S. 100(5A) inserted | 18/2016, ss. 38(1)(f), 38(3) | 25 December 2016 | Commenced on enactment |
| 37/2014, ss. 56(1)(g), 56(3) | Not yet commenced. Commencement order required under s. 56(3) | ||
| S. 100(6)(b) substituted | 18/2016, ss. 43(1)(a), 43(2) | 1 January 2017 | Finance Act 2016 (Sections 41, 42 and 43) (Commencement) Order 2016 (S.I. No. 676 of 2016), art. 2 |
| S. 100(6A) inserted | 18/2016, ss. 43(1)(b), 43(2) | 1 January 2017 | Finance Act 2016 (Sections 41, 42 and 43) (Commencement) Order 2016 (S.I. No. 676 of 2016), art. 2 |
| S. 100(8) substituted | 18/2016, ss. 43(1)(c), 43(2) | 1 January 2017 | Finance Act 2016 (Sections 41, 42 and 43) (Commencement) Order 2016 (S.I. No. 676 of 2016), art. 2 |
| S. 100(9) inserted | 18/2016, ss. 43(1)(d), 43(2) | 1 January 2017 | Finance Act 2016 (Sections 41, 42 and 43) (Commencement) Order 2016 (S.I. No. 676 of 2016), art. 2 |
| S. 100A ins. | 9/2012, s. 78(1)(r) | 31 March 2012 | Commenced on enactment |
| S. 100A content of application under specified | S.I. No. 231 of 2012, regs. 2(1), 38 & sch. 3 | 1 July 2012 | S.I. No. 231 of 2012, regs. 2(1), 38 & sch. 3 |
| S. 101(1) amended | 18/2016, ss. 38(1)(g), 38(3) | 25 December 2016 | Commenced on enactment |
| Ss. 101(8), 102 (2) (4) (a) (b) am. | 7/2001, ss. 166, 240, sch. 5 | 30 March 2001 | Commenced on enactment |
| S. 101 am. | 7/2001, s. 170 | 30 March 2001 | Commenced on enactment |
| S. 101 substit. | 9/2012, s. 78(1)(s), (2) | 1 July 2012 | Finance Act 2012 (Section 78) (Commencement) Order 2012 (S.I. No. 226 of 2012), art. 3(a) |
| S. 101 specifications of oil traders license prescribed | S.I. No. 442 of 2001, regs. 2, 5 | 1 October 2001 | S.I. No. 442 of 2001, regs. 2, 5 |
| S. 101(5)(b) date prescribed for expiry of approvals under | S.I. No. 231 of 2012, regs. 2(1), 22 | 17 May 2001 | S.I. No. 231 of 2012 |
| S. 101(6A) ins. | 37/2014, s. 57(a) | 23 December 2014 | Commenced on enactment |
| S. 101(8) substit. | 37/2014, s. 57(b) | 23 December 2014 | Commenced on enactment |
| S. 101(8)(a)(ii) amended | 23/2020, ss. 2(1)(f), 75(b) | 17 December 2020 | Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (Part 1) (Commencement) Order 2020 (S.I. No. 634 of 2020), art. 2 |
| S. 101(8)(b)-(c) am. | //41/2013, s. 46(b)(i), (ii) | 18 December 2013 | Commenced on enactment |
| S. 101(8)(d)-(e) ins. | 41/2013, s. 46(b)(iii) | 18 December 2013 | Commenced on enactment |
| S. 101(9) substit. | 37/2014, s. 57(b) | 23 December 2014 | Commenced on enactment |
| S. 101(9)(a)(ii) amended | 23/2020, ss. 2(1)(f), 75(b) | 17 December 2020 | Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (Part 1) (Commencement) Order 2020 (S.I. No. 634 of 2020), art. 2 |
| S. 101(12)(b) am. | 37/2014, s. 57(c)(i) | 23 December 2014 | Commenced on enactment |
| S. 101(12)(c) ins. | 37/2014, s. 57(c)(ii) | 23 December 2014 | Commenced on enactment |
| S. 101(12A) ins. | 37/2014, s. 57(d) | 23 December 2014 | Commenced on enactment |
| S. 101(13) substit. | 8/2013, s. 50(1)(b) | 27 March 2013 | Finance Act 2005 (Commencement of Certain Provisions of Chapter 2 of Part 2) Order 2005 (S.I. No. 284 of 2005), art. 2(a) |
| S. 101A del. | 5/2010, ss. 65(1)(e), (3)* | 1 May 2013 | Commenced as per s. 65(3), S.I. No. 127 of 2013, art. 2 |
| 9/2012, s. 78(1)(t) | 31 March 2012 | Commenced on enactment | |
| S. 101A substit. | 5/2005, ss. 69 (b), 70, 150 (9) | 25 March 2005 | Commenced on enactment |
| S. 101B ins. | 8/2013, s. 50(1)(c), (2), 108(9) | 1 March 2015 | Finance Act 2013 (Section 50(1)(c)) (Commencement) Order 2015 (S.I. No. 76 of 2015), art. 2 |
| S. 101B(1) amended | 18/2016, ss. 38(1)(h), 38(3) | 1 January 2017 | Finance Act 2016 (Sections 38, 39 and 40) (Commencement) Order 2016 (S.I. No. 675 of 2016), art. 2(a) |
| S. 102 serious offence under revenue offence for purposes of Act | 3/2011, s. 1(1) | 26 January 2011 | Commenced on enactment |
| S. 102 surveillance authorisation for arrestable offence under | 19/2009, ss. 4-7 | 12 July 2009 | Commenced on enactment |
| S. 102(1)(b) substit. | 11/2007, s. 61(1)(a)(i) and (2) | 2 April 2007 | Commenced on enactment |
| 3/2003, s. 94(a) | 28 March 2003 | Commenced on enactment | |
| S. 102(1)(b)(iii) substit. | 9/2012, s. 78(1)(u) | 31 March 2012 | Commenced on enactment |
| S. 102(1)(c) del. | 8/2013, s. 50(1)(d) | 27 March 2013 | Commenced on enactment |
| S. 102(1)(d) amended | 18/2016, ss. 38(1)(i), 38(3) | 1 January 2017 | Commenced on enactment |
| S. 102(1)(d) substit. | 9/2012, s. 78(1)(v), (2) | 1 October 2012 | Finance Act 2012 (Section 78) (Commencement) Order 2012 (S.I. No. 226 of 2012), art. 5 |
| S. 102(1)(da) par. ins. | 11/2007, s. 61(1)(a)(ii) and (2) | 2 April 2007 | Commenced on enactment |
| S. 102(1)(da) del. | 9/2012, s. 78(1)(v), (2) | 1 October 2012 | Finance Act 2012 (Section 78) (Commencement) Order 2012 (S.I. No. 226 of 2012), art. 5 |
| S. 102(1)(e) substit. | 9/2012, s. 78(1)(v), (2) | 1 October 2012 | Finance Act 2012 (Section 78) (Commencement) Order 2012 (S.I. No. 226 of 2012), art. 5 |
| S. 102(1)(f) ins. | 9/2012, s. 78(1)(v), (2) | 1 October 2012 | Finance Act 2012 (Section 78) (Commencement) Order 2012 (S.I. No. 226 of 2012), art. 5 |
| S. 102(1)(g) ins. | 9/2012, s. 78(1)(v), (2) | 1 October 2012 | Finance Act 2012 (Section 78) (Commencement) Order 2012 (S.I. No. 226 of 2012), art. 5 |
| S. 102(1A) subsec. ins. | 11/2007, s. 61(1)(a)(iii), (2) | 2 April 2007 | Commenced on enactment |
| S. 102(1A)(b)(iii) substit. | 9/2012, s. 78(1)(w) | 31 March 2012 | Commenced on enactment |
| S. 102(1B) ins. | 6/2011, s. 43(b) | 6 February 2011 | Commenced on enactment |
| S. 102(2) am. | 3/2008, s. 77 | 13 March 2008 | Commenced on enactment |
| S. 102(2) am. | 6/2006, s. 82 | 31 March 2006 | Commenced on enactment |
| S. 102(6)(a)(i) amended | 45/2019, ss. 41, 41(e)(i) | 1 January 2020 | Commenced as per s. 41 |
| S. 102(6)(a)(ii) amended | 45/2019, ss. 41, 41(e)(ii) | 1 January 2020 | Commenced as per s. 41 |
| S. 104(2)(g) substituted | 18/2016, ss. 38(1)(j), 38(3) | 1 January 2017 | Finance Act 2016 (Sections 38, 39 and 40) (Commencement) Order 2016 (S.I. No. 675 of 2016), art. 2(a) |
| 37/2014, ss. 56(1)(h), 56(3) | 37/2014, ss. 56(1)(h), 56(3) | ||
| S. 102(3), powers of gardai for offence under. | 7/2001, ss. 139, 152 | 1 October 2001 | Finance Act 2001 (Commencement of Part 2) Order, 2001 (S.I. No. 430 of 2001), art. 2 |
| S. 102(3) substit. | 9/2012, s. 78(1)(x) | 31 March 2012 | Commenced on enactment |
| S. 102(3)(c) substit. | 6/2011, s. 43(c) | 6 February 2011 | Commenced on enactment |
| S. 102(4) am. | 6/2011, s. 43(d) | 6 February 2011 | Commenced on enactment |
| 11/2007, s. 61(1)(a)(iv) and (2) | 2 April 2007 | Commenced on enactment | |
| S. 102(4)(a) am. | 6/2006, s. 82 | 31 March 2006 | Commenced on enactment |
| 3/2008, s. 77 | 13 March 2008 | Commenced on enactment | |
| S. 102(4)(b) am. | 5/2010, ss. 98(a) | 3 April 2010 | Commenced on enactment |
| S. 102(5) am. | 6/2011, s. 43(e) | 6 February 2011 | Commenced on enactment |
| 11/2007, s. 61(1)(a)(v) and (2) | 2 April 2007 | Commenced on enactment | |
| S. 102(5) substit. | 9/2012, ss. 78(1)(y), (2) | 1 July 2012 | Finance Act 2012 (Section 78) (Commencement) Order 2012 (S.I. No. 226 of 2012), art. 3(b) |
| S. 102(6), subsec. substit. | 3/2003, s. 94(b) | 28 March 2003 | Commenced on enactment |
| S. 102(8) substit. | 5/2010, ss. 98(b) | 3 April 2010 | Commenced on enactment |
| S. 102(9) am. | 41/2013, s. 46(c) | 18 December 2013 | Commenced on enactment |
| S. 102A s. ins. | 11/2007, s. 61(1)(b) and (2) | 2 April 2007 | Commenced on enactment |
| S. 102A(1) am. | 6/2011, s. 43(f) | 6 February 2011 | Commenced on enactment |
| S. 102A(8)(a) am. | 41/2013, s. 46(d) | 18 December 2013 | Commenced on enactment |
| S. 103(1), subsec. substit. | 3/2000, s. 97 | 23 March 2000 | Commenced on enactment |
| S. 103(3) am. | 6/2006, s. 127 and sch. 2 par. 4(a) , 9(d) | 31 March 2006 | Commenced on enactment |
| S. 103(4) substit. | 11/2007, s. 61(1)(c) and (2) | 2 April 2007 | Commenced on enactment |
| S. 103(4) ins. | 3/2003, s. 95 | 28 March 2003 | Commenced on enactment |
| S. 103(4) am. | 5/2005, ss. 68, 150(9) | 25 March 2005 | Commenced on enactment |
| S. 104(1A) subsec. ins. | 6/2006, s. 85 | 31 March 2006 | Commenced on enactment |
| S. 104(2)(m) amended | 45/2019, ss. 41, 41(f)(i) | 1 January 2020 | Commenced as per s. 41 |
| S. 104(2)(q) amended | 45/2019, ss. 41, 41(f)(ii) | 1 January 2020 | Commenced as per s. 41 |
| S. 105 del. | 9/2012, s. 78(1)(z) | 31 March 2012 | Commenced on enactment |
| S. 105(3) am. | 6/2006, s. 127 and sch. 2 par. 4(b), 9(d) | 31 March 2006 | Commenced on enactment |
| S. 109 application particulars prescribed | S.I. No. 442 of 2001, regs. 2, 6(1)(b) & sch. 2 | 1 October 2001 | S.I. No. 442 of 2001 |
| S. 117, rep. with saver. | 5/2002, ss. 80, 81, 83, sch. 3 | 1 May 2002 | Commenced as per s. 83 |
| Pt. 3 (ss. 119 - 139) (in so far as it is unrepealed) rep. | 31/2010, ss. 123, 125 & sch. 8, pt. 1 | 1 November 2010 | S. 125 |
| Ss. 140-197 rep. | 31/1999, ss. 160, 163, sch. 3 | ||
| S. 215 rep. | 37/2014, s. 99(2), Sch. 4 | 23 December 2014 | Commenced on enactment |
| S. 215(4), am. prosp. | 3/2000, s. 155(2) | 23 March 2000 | Commenced on enactment |
| S. 215(6) am. | 3/2000, s. 155(3), (7) | 23 March 2000 | Commenced on enactment |
| S. 217(4) rep. | 31/2010, ss. 123, 125 & sch. 8, pt. 1 | 1 November 2010 | S. 125 |
| S. 217(10) rep. | 31/2010, ss. 123, 125 & sch. 8, pt. 1 | 1 November 2010 | S. 125 |
| Sch. 2 substituted | 39/2023, s. 52 | 11 October 2023 | Commenced as per s. 52 |
| 44/2022, ss. 44, 44 | 28 September 2022 | Commenced as per s. 44 | |
| 45/2021, ss. 42, 42 | 1 April 2022 | Commenced as per s. 42 | |
| 26/2020, ss. 27(2), 27(2)(c) | 19 December 2020 | Commenced on enactment | |
| 26/2020, ss. 27(1), 27(1)(b) | 19 December 2020 | Commenced on enactment | |
| 45/2019, ss. 40(1), 40(1)(b) | 9 October 2019 | Commenced as per s. 40(2) | |
| 45/2019, ss. 40(2), 40(2)(d) | 1 May 2020 | Commenced as per s. 40(2) | |
| 18/2016, ss. 38(1)(k), 38(3) | 1 January 2017 | Commenced on enactment | |
| 37/2014, ss. 56(1)(i), 56(3) | Not yet commenced. Commencement order required under s. 56(3) | ||
| 3/2000, s. 92 | 23 March 2000 | Commenced on enactment | |
| 7/2001, s. 156 | 30 March 2001 | Commenced on enactment | |
| 5/2002, s. 89(a), (b), (c) | 6 December 2002 | Commenced as per s. 89 | |
| 3/2003, s. 91 | 28 March 2003 | Commenced on enactment | |
| 8/2004, s. 48 | 25 March 2004 | Commenced on enactment | |
| 5/2005, ss. 64(a), (b), 150(9) | 1 April 2005 | Commenced as per s. 64(a) | |
| 6/2006, s. 79(b) | Not yet commenced. Commencement order required under s. 79(b) | ||
| 6/2006, s. 79(a) | 31 March 2006 | Commenced on enactment | |
| 11/2007, s. 59(b) | Not yet commenced. Commencement order required under s. 59(b) | ||
| 11/2007, s. 59(a) | 2 April 2007 | Commenced on enactment | |
| 3/2008, s. 71(1) and (3) | 1 November 2008 | Commenced as per s. 71(3) | |
| 25/2008, s. 47(a) and (b) | 15 October 2008 | Commenced as per s. 47(a) | |
| 12/2009, s. 15(a) | 8 April 2009 | Commenced as per s. 15(a) | |
| 5/2010, ss. 64(1)(d), (2) | 1 May 2010 | Commenced as per s. 64(1)(d), (2)(a) | |
| 5/2010, ss. 64(1)(b), (2) | 10 December 2009 | Commenced as per s. 64(1)(b) | |
| 6/2011, s. 42 | 8 December 2010 | Commenced as per s. 42 | |
| 9/2012, s. 68(1)(a), (2)(a) | 7 December 2011 | Commenced as per s. 68(1) | |
| Sch. 2 am. | 7/2001, s. 240, sch. 5 | 30 March 2001 | Commenced on enactment |
| 5/2010, ss. 65(2), (3) | 1 May 2013 | Commenced as per s. 65(3), S.I. No. 127 of 2013, art. 2 | |
| Sch. 2A ins. | 5/2010, ss. 64(1)(c), (2) | 10 December 2009 | Commenced as per s. 64(1)(c) |
| Sch. 2A substituted | 26/2020, ss. 27(2), 27(2)(d) | 19 December 2020 | Commenced on enactment |
| 26/2020, ss. 27(1), 27(1)(c) | 19 December 2020 | Commenced on enactment | |
| 45/2019, ss. 40(1), 40(1)(c) | 9 October 2019 | Commenced as per s. 40(1) | |
| 45/2019, ss. 40(2), 40(2)(e) | 1 May 2020 | Commenced as per s. 40(2) | |
| 18/2016, ss. 38(1)(l), 38(3) | 25 December 2016 | Commenced on enactment | |
| 37/2014, ss. 56(1)(j), 56(3) | 1 January 2017 | Not yet commenced. Commencement order required under s. 56(3) | |
| 9/2012, s. 68(1)(b), (2)(b) | 7 December 2011 | Commenced as per s. 68(1) | |
| 5/2010, ss. 64(1)(e), (2) | 1 May 2010 | Commenced as per s. 64(1)(e), (2)(a) | |
| Schs. 5, 6 rep. | 31/1999, ss. 160, 163, sch. 3 | 15 December 1999 | Commenced on enactment |
| Sch. 2 substituted with effect as on and from 1 May 2022 | 9/2022, ss. 12(2), 12(2) | 1 May 2022 | Commenced as per s. 12(2) |
| Sch. 2 substituted with effect as on and from 10 March 2022 | 9/2022, ss. 12(1), 12(1) | 10 March 2022 | Commenced as per s. 12(1) |
SIs made under the Act
| Section | SIs made under the Act |
|---|---|
| S. 104 | Mineral Oil Tax (Prescribed Markers) (Amendment) Regulations 2023 (S.I. No. 592 of 2023) |
| Mineral Oil Tax (Mandatory Electronic Filing and Miscellaneous Amendments) Regulations 2017 (S.I. No. 34 of 2017) | |
| Mineral Oil Tax (Amendment) (Returns of Oil Movement by Electronic Means) Regulations 2015 (S.I. No. 158 of 2015) | |
| Mineral Oil Tax (Amendment) Regulations 2015 (S.I. No. 19 of 2015) | |
| Mineral Oil Tax (Amendment) Regulations 2013 (S.I. No. 230 of 2013) | |
| Mineral Oil Tax Regulations 2012 (S.I. No. 231 of 2012) | |
| Mineral Oil Tax (Amendment Regulations 2005 (S.I. No. 285 of 2005) | |
| Mineral Oil Tax (Amendment) Regulations 2004 (S.I. No. 193 of 2004) | |
| Mineral Oil Tax (Amendment Regulations 2002 (S.I. No. 399 of 2002) | |
| Mineral Oil Tax Regulations, 2001 (S.I. No. 442 of 2001) |