Updated to 16 September 2025 (Act No. 10 of 2025 and S.I. No. 431 of 2025)
Finance Act 2001
No. 7 of 2001
Contents
Commencement
| Section | Commencement/Effective Date Where the commencement and effective dates differ, the effective date is shown below.
|
Commencement Information |
|---|---|---|
| Ss. 1-14 | 6 April 2001 | Commenced as per s. 243(9) |
| S. 15 | 30 March 2001 | Commenced as per s. 15 |
| Ss. 16-29 | 6 April 2001 | Commenced as per s. 243(9) |
| S. 30 | 6 April 2001 | Finance Act 2001 (Section 30 (Commencement) Order 2003 (S.I. No. 126 of 2003), art. 2 |
| S. 31(1)(a)(i) | 26 January 2001 | Commenced as per s. 31(2) |
| S. 31(1)(a)(ii) | 6 April 2001 | Commenced as per s. 243(9) |
| S. 31(1)(b) | 6 April 2001 | Commenced as per s. 243(9) |
| S. 31(2) | 6 April 2001 | Commenced as per s. 243(9) |
| S. 32 | 6 April 2001 | Commenced as per s. 243(9) |
| S. 33 | 1 January 2002 | Commenced as per s. 33(2)(b) |
| Ss. 34-37 | 6 April 2001 | Commenced as per s. 243(9) |
| S. 38 | 15 February 2001* | Commenced as per s. 38(2)(a) |
| Ss. 39-41 | 6 April 2001 | Commenced as per s. 243(9) |
| S. 42 | 6 December 2000 | Commenced as per s. 42(2) |
| Ss. 43-46 | 6 April 2001 | Commenced as per s. 243(9) |
| S. 47 | 6 April 2001 | Finance Act 2001 (Section 47 (Commencement) Order 2002 (S.I. No. 396 of 2002), art. 2 |
| S. 48 | 6 April 2001 | Finance Act 2001 (Section 48 (Commencement) Order 2002 (S.I. No. 397 of 2002), art. 2 |
| S. 49 | 6 April 2001 | Commenced as per s. 243(9) |
| S. 50 | 22 October 2001 | Finance Act 2001 (Commencement of Section 50) Order, 2001 (S.I. No. 471 of 2001), art. 2 |
| S. 51 | 6 April 2001 | Commenced as per s. 243(9) |
| S. 52 | 24 March 2004 | Finance Act 2001 (Commencement of Section 52) Order 2004 (S.I. No. 124 of 2004), art. 2 |
| Ss. 53-56 | 6 April 2001 | Commenced as per s. 243(9) |
| S. 57 | 1 January 2002 | Finance Act 2001 (Section 57) (Commencement) Order, 2001 (S.I. No. 596 of 2001), art. 2 |
| S. 58 | 6 April 2001 | Commenced as per s. 243(9) |
| S. 59(1)(a) | 6 April 2000 | Commenced as per s. 59(2)(a) |
| S. 59(1)(b) | 6 April 2001 | Commenced as per s. 243(9) |
| S. 59(2) | 6 April 2001 | Commenced as per s. 243(9) |
| Ss. 60-63 | 6 April 2001 | Commenced as per s. 243(9) |
| S. 64 | 15 May 2002 | Finance Act 2001 (Commencement of Section 64) Order, 2002 (S.I. No. 210 of 2002), art. 2 |
| S. 65 | 6 April 2001 | Commenced as per s. 243(9) |
| S. 66(1)(a) | 20 March 2001 | Commenced as per s. 66(2)(b)(i) |
| S. 66(1)(b) | 6 April 2001 | Commenced as per s. 243(9) |
| S. 66(1)(c) | 1 January 2001 | Commenced as per s. 66(2)(b)(iii) |
| S. 66(2) | 6 April 2001 | Commenced as per s. 243(9) |
| S. 67 | 1 January 2001 | Commenced as per s. 67(2) |
| S. 68 | 1 January 2001 | Commenced as per s. 68(2) |
| S. 69 | 6 April 2001 | Commenced as per s. 243(9) |
| S. 70(1)(a) | 1 January 2001 | Commenced as per s. 70(2)(b) |
| S. 70(1)(b) | 15 February 2001 | Commenced as per s. 70(2)(a) |
| S. 70(1)(c)-(f) | 1 January 2001 | Commenced as per s. 70(2)(b) |
| S. 70(2) | 6 April 2001 | Commenced as per s. 243(9) |
| S. 71 | 6 April 2001 | Commenced as per s. 243(9) |
| S. 72 | 1 January 2001 | Commenced as per s. 72(2) |
| S. 73 | 1 January 2001 | Commenced as per s. 73(2) |
| S. 74(1)(a)(i) | 15 February 2001 | Commenced as per s. 74(2)(a) |
| S. 74(1)(a)(ii) | 1 April 2000 | Commenced as per s. 74(2)(b) |
| S. 74(1)(b)-(e) | 1 April 2000 | Commenced as per s. 74(2)(b) |
| S. 74(2) | 6 April 2001 | Commenced as per s. 243(9) |
| Ss. 75-81 | 6 April 2001 | Commenced as per s. 243(9) |
| S. 82 | 1 January 2001 | Commenced as per s. 82(2) |
| S. 83 | 6 April 2001 | Commenced as per s. 243(9) |
| S. 84(1) | 1 August 2000 | Commenced as per s. 84(2) |
| S. 84(2) | 6 April 2001 | Commenced as per s. 243(9) |
| S. 84(3) | 6 April 2001 | Commenced as per s. 84(3) |
| Ss. 85-92 | 6 April 2001 | Commenced as per s. 243(9) |
| S. 93(1) | 6 April 2001 | Commenced as per s. 243(9) |
| S. 93(2) | 1 January 2002 | Commenced as per s. 93(2) |
| Ss. 94, 95 | 6 April 2001 | Commenced as per s. 243(9) |
| Ss. 96-153 | 1 October 2001 | Finance Act 2001 (Commencement of Part 2) Order, 2001 (S.I. No. 430 of 2001), art. 2 |
| Ss. 154, 155 | 30 March 2001 | Commenced on enactment |
| S. 156(1) | 30 March 2001 | Commenced on enactment |
| S. 156(2) | Not yet commenced. Commencement order required under s. 156(2)(b) | |
| Ss. 157-168 | 30 March 2001 | Commenced on enactment |
| S. 169 | 1 July 2001 | Finance Act 2001 (Commencement of Section 169) Order, 2001 (S.I. No. 212 of 2001), art. 2 |
| Ss. 170-176 | 30 March 2001 | Commenced on enactment |
| S. 177(1) | 30 March 2001 | Commenced on enactment |
| S. 177(2) | 1 January 2002 | Commenced as per s. 177(2) |
| S. 178(1) | 30 March 2001 | Commenced on enactment |
| S. 178(2) | 1 January 2002 | Commenced as per s. 178(2) |
| Ss. 179, 180 | 30 March 2001 | Commenced on enactment |
| S. 181 | 1 January 2001 | Commenced as per s. 243(10)(a) |
| Ss. 182-186 | 30 March 2001 | Commenced as per s. 243(10)(g) |
| S. 187 | 1 January 2001 | Commenced as per s. 243(10)(a) |
| S. 188(a) | 30 March 2001 | Commenced as per s. 243(10)(g) |
| S. 188(b) | 8 January 2001 | Commenced as per s. 243(10)(b) |
| S. 188(c) | 30 March 2001 | Commenced as per s. 243(10)(g) |
| S. 189 | 1 January 2001 | Commenced as per s. 243(10)(a) |
| Ss. 190-192 | 30 March 2001 | Commenced as per s. 243(10)(g) |
| S. 193(a) | 30 March 2001 | Commenced as per s. 243(10)(g) |
| S. 193(b), (c) | 1 July 2001 | Commenced as per s. 243(10)(d) |
| Ss. 194-197 | 30 March 2001 | Commenced as per s. 243(10)(g) |
| S. 198 | 1 January 2002 | Commenced as per s. 243(10)(f) |
| S. 199(a), (b) | 1 September 2001 | Commenced as per s. 243(10)(e) |
| S. 199(c)-(e) | 1 May 2001 | Commenced as per s. 243(10)(c) |
| S. 200 | 1 May 2001 | Commenced as per s. 243(10)(c) |
| Ss. 201-231 | 30 March 2001 | Commenced on enactment |
| S. 232(1)(a) | 15 February 2001 | Commenced as per s. 232(2)(c), as amended by 5/2002, sch. 6 para. 5(f) |
| S. 232(1)(b)-(d) | 30 March 2001 | Commenced on enactment |
| S. 232(1)(e) | 15 February 2001 | Commenced as per s. 232(2)(c), as amended by 5/2002, sch. 6 para. 5(f) |
| S. 232(2) | 30 March 2001 | Commenced on enactment |
| S. 232(3) | 1 January 2002 | Commenced as per s. 232(3)(b) |
| S. 233(1) | 30 March 2001 | Commenced on enactment |
| S. 233(2) | 1 January 2002 | Commenced as per s. 233(b) |
| S. 234 | 30 March 2001 | Commenced on enactment |
| S. 235 | 15 February 2001 | Commenced as per s. 235 |
| Ss. 236-243 | 30 March 2001 | Commenced on enactment |
| Sch 1 | 30 March 2001 | Commenced on enactment |
| Sch. 2 paras. 1-14 | 30 March 2001 | Commenced on enactment |
| Sch. 2 para.15 | 1 January 2002 | Commenced as per s. 77(2), sch. 2 para. 61(d) |
| Sch. 2 paras. 16-28 | 30 March 2001 | Commenced on enactment |
| Sch. 2 para.29 | 1 January 2002 | Commenced as per s. 77(2), sch. 2 para. 61(d) |
| Sch. 2 para.30 | 30 March 2001 | Commenced on enactment |
| Sch. 2 para.31(a) | 30 March 2001 | Commenced on enactment |
| Sch. 2 para.31(b) | 1 January 2002 | Commenced as per s. 77(2), sch. 2 para. 61(d) |
| Sch. 2 para.32(a), (b) | 1 January 2002 | Commenced as per s. 77(2), sch. 2 para. 61(d) |
| Sch. 2 para.32(c) | 30 March 2001 | Commenced on enactment |
| Sch. 2 para.33 | 1 January 2002 | Commenced as per s. 77(2), sch. 2 para. 61(d) |
| Sch. 2 paras. 34-61 | 30 March 2001 | Commenced on enactment |
| Schs. 3-5 | 30 March 2001 | 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, applic. mod. | 5/2002, s. 3, sch. 1 | 25 March 2002 | Commenced on enactment |
| S. 12 functions transferred and references construed | 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. 14 references construed | 7/2018, ss. 9, 14(2), (4) | 25 May 2018 | Data Protection Act 2018 (Commencement) Order 2018 (S.I. No. 174 of 2018), art. 3 |
| 15/2015, ss. 6, 31 | 13 May 2015 | Commenced on enactment | |
| S. 52, brought into effect | S. I. No. 124 of 2004, o. 2 | 24 March 2004 | |
| S. 55(b) am. | 5/2002, s. 138, sch. 6, pars. 5 (a), 6 (e) (i) | 30 March 2001 | Commenced as per s. 138, sch. 6 para. 6(e)(i) |
| S. 70(2) am. | 5/2002, s. 138, sch. 6, pars. 5 (b), 6 (e) (i) | 30 March 2001 | Commenced as per s. 138, sch. 6 para. 6(e)(i) |
| S. 71(2) am. | 5/2002, s. 138, sch. 6, pars. 5 (c), 6 (e) (i) | 30 March 2001 | Commenced as per s. 138, sch. 6 para. 6(e)(i) |
| S. 74(2) am. | 5/2002, s. 138, sch. 6, pars. 5 (d), 6 (e) (i) | 30 March 2001 | Commenced as per s. 138, sch. 6 para. 6(e)(i) |
| S. 90(4) subsec. subsec. retro. | 5/2002, s. 55 | 1 January 2002 | Commenced as per s. 141(8) |
| S. 96 applied | S.I. No. 109 of 2013, art. 2 | 23 March 2013 | |
| S. 96 substit. | 5/2010, ss. 93(1)(a), (2) | 1 April 2010 | Commenced as per s. 93(2) |
| S. 96 am. | 11/2007, s. 128 and sch. 4, pars. 5(a), 6(e)(i) | 25 March 2005 | Commenced as per s. 128(b), sch. 4 para. 6(e)(i) |
| 6/2006, s. 127 and sch. 2 par. 5(a)(i) and (ii), 9(e) | 25 March 2005 | Commenced as per s. 127(b), sch. 2 para. 9(e) | |
| S. 96(1) amended | 39/2023, ss. 56(a), 102(8) | 18 December 2023 | Commenced on enactment |
| 45/2021, ss. 47(1)(a)(i)(I), (II), (III), (IV), (V), (VII), (VIII), 47(2) | 13 February 2023 | Commenced as per s. 47(2) | |
| 23/2020, ss. 2(1)(f), 76(a)(i) | 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 | |
| 45/2019, ss. 48(1), 48(2) | 1 January 2020 | Commenced as per s. 48(2) | |
| S. 96(1), defs. am. | 59/2015, sch. 2, pt. 2, s. 2(a) | 21 March 2016 | Finance (Tax Appeals) Act 2015 (Commencement) Order 2016 (S.I. No. 110 of 2016) |
| 37/2014, s. 58 | 23 December 2014 | Commenced on enactment | |
| 41/2013, s. 47(a) | 18 December 2013 | Commenced on enactment | |
| 9/2012, s. 70(a)-(d) | 31 March 2012 | Commenced on enactment | |
| 5/2005, ss. 88 (1) (a) (b) (c) (d), 150 (9) | 25 March 2005 | Commenced on enactment | |
| S. 96(1), defs. am. | 5/2005, ss. 88 (e), 150 (9) | 1 June 2006 | Finance Act 2005 (Chapter 3 of Part 2) Commencement Order 2006 (S.I. No. 229 of 2006), art. 2 |
| S. 96(1)(a) amended | 26/2020, ss. 32(a), 76(9) | 19 December 2020 | Commenced on enactment |
| 18/2016, s. 31(a) | 25 December 2016 | Commenced on enactment | |
| S. 96(1)(b) amended | 26/2020, ss. 32(b), 76(9) | 19 December 2020 | Commenced on enactment |
| S. 96(2) amended | 23/2020, ss. 2(1)(f), 76(a)(ii) | 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. 96(3) inserted | 23/2020, ss. 2(1)(f), 76(a)(iii) | 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. 96(4) inserted | 45/2021, ss. 47(1)(a)(ii), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| S. 97 substit. | 9/2012, s. 70(e) | 31 March 2012 | Commenced on enactment |
| S. 97(c) substituted | 18/2016, ss. 39(1), 39(2) | 1 January 2017 | Finance Act 2016 (Sections 38, 39 and 40) (Commencement) Order 2016 (S.I. No. 675 of 2016), art. 2(b) |
| 37/2014, ss. 56(2), (3) | Not yet commenced. Commencement order required under s. 56(3) | ||
| S. 97(1) substit. | 3/2003, s. 87 (a) | 28 March 2003 | Commenced on enactment |
| S. 97(1)(a) (b), pars. substit. | 5/2005, ss. 89 (1) (a), 150 (9) | 25 March 2005 | Commenced on enactment |
| S. 97(1)(a) (b), pars. substit. | 5/2005, ss. 89 (1) (b), 150 (9) | 1 June 2006 | Finance Act 2005 (Chapter 3 of Part 2) Commencement Order 2006 (S.I. No. 229 of 2006), art. 2 |
| S. 97(2)(a) am. | 3/2003, s. 87 (b) | 28 March 2003 | Commenced on enactment |
| S. 98 substituted | 45/2021, ss. 47(1)(b), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| 5/2010, ss. 93(1)(b), (2) | 1 April 2010 | Commenced as per s. 93(2) | |
| S. 98A ins. | 5/2010, ss. 93(1)(c), (2) | 1 April 2010 | Commenced as per s. 93(2) |
| S. 98A(1) substituted | 45/2021, ss. 47(1)(c)(i), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| S. 98A(2) am. | 9/2012, s. 70(f) | 31 March 2012 | Commenced on enactment |
| S. 98A(3) amended | 45/2021, ss. 47(1)(c)(ii), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| S. 98A(4) substituted | 45/2021, ss. 47(1)(c)(iii), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| S. 98A(4) procedure where loss outside this provision | S.I. No. 146 of 2010, regs. 2, 67 | 7 April 2010 | S.I. No. 146 of 2010, regs. 2 |
| S. 98A(4A) inserted | 45/2021, ss. 47(1)(c)(iv), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| S. 98A(4B) inserted | 45/2021, ss. 47(1)(c)(iv), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| S. 98A(5) amended | 45/2021, ss. 47(1)(c)(v), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| S. 98A(7) amended | 45/2021, ss. 47(1)(c)(vi), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| S. 98B inserted | 45/2021, ss. 47(1)(d), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| S. 99 substit. | 5/2010, ss. 93(1)(d), (2) | 1 April 2010 | Commenced as per s. 93(2) |
| 25/2008, s. 46(a) | 24 December 2008 | Commenced on enactment | |
| S. 99(2) substit. | 9/2012, s. 70(g) | 31 March 2012 | Commenced on enactment |
| S. 99(2) evidence requirements prescribed for the purposes of | S.I. No. 146 of 2010, regs. 2, 48(1) | 7 April 2010 | S.I. No. 146 of 2010, regs. 2 |
| S. 99(3) substituted | 45/2021, ss. 47(1)(e)(i), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| 9/2012, s. 70(g) | 31 March 2012 | Commenced on enactment | |
| S. 99(3) evidence requirements prescribed for the purposes of | S.I. No. 146 of 2010, regs. 2, 48(1) | 7 April 2010 | S.I. No. 146 of 2010, regs. 2 |
| S. 99(4A) inserted | 45/2021, ss. 47(1)(e)(ii), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| S. 99(4B) inserted | 45/2021, ss. 47(1)(e)(ii), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| S. 99(5) substituted | 45/2021, ss. 47(1)(e)(iii), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| S. 99(6A) inserted | 45/2021, ss. 47(1)(e)(iv), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| S. 99(7) amended | 45/2021, ss. 47(1)(e)(v)(I), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| S. 99(7)(a) amended | 45/2021, ss. 47(1)(e)(v)(II), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| S. 99(7)(b) amended | 45/2021, ss. 47(1)(e)(v)(III)(A), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| S. 99(7)(b)(i) amended | 45/2021, ss. 47(1)(e)(v)(III)(B), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| S. 99(7)(b)(ii) amended | 45/2021, ss. 47(1)(e)(v)(III)(C), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| S. 99(8) amended | 45/2021, ss. 47(1)(e)(vi)(I), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| S. 99(8)(a) amended | 45/2021, ss. 47(1)(e)(vi)(II), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| S. 99(8)(b) amended | 45/2021, ss. 47(1)(e)(vi)(III), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| S. 99(9)(b) amended | 45/2021, ss. 47((1)e)(vii)(I), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| S. 99(9)(ii) amended | 45/2021, ss. 47(1)(e)(vii)(II), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| S. 99(10) amended | 45/2021, ss. 47(1)(e)(viii)(II), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| S. 99(10)(b) amended | 45/2021, ss. 47(1)(e)(viii)(I)(A), (B), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| S. 99(10A) ins. | 41/2013, s. 47(b)(i) | 18 December 2013 | Commenced on enactment |
| S. 99(11) am. | 41/2013, s. 47(b)(ii) | 18 December 2013 | Commenced on enactment |
| S. 99(13) inserted | 52/2015, s. 46(2), s. 46(1) | Not yet commenced. Commencement order required under s. 46(2) | |
| S. 99A s. ins. | 25/2008, s. 46(a) | 24 December 2008 | Commenced on enactment |
| S. 99A(1) substit. | 9/2012, s. 70(h) | 31 March 2012 | Commenced on enactment |
| S. 99AA ins. | 9/2012, s. 70(i) | 31 March 2012 | Commenced on enactment |
| S. 99AB ins. | 9/2012, s. 70(i) | 31 March 2012 | Commenced on enactment |
| S. 99B ins. | 6/2011, s. 45 | 6 February 2011 | Commenced on enactment |
| S. 99B(1)(a) amended | 45/2021, s. 75(5)(c) and sch. part. 3 | 21 December 2021 | Commenced on enactment |
| S. 99B(3) am. | 41/2013, s. 47(c) | 18 December 2013 | Commenced on enactment |
| S. 99B(10) amended | 30/2018, s. 62, schedule 2, para. 4(a) | 19 December 2018 | Commenced on enactment as per s. 62, sch. 2 para. 5(d) |
| S. 99B(18) inserted | 44/2022, ss. 84, 106(8) | 15 December 2022 | Commenced on enactment |
| S. 99C inserted | 44/2022, ss. 85, 106(8) | 15 December 2022 | Commenced on enactment |
| S. 100 del. | 9/2012, s. 70(j) | 31 March 2012 | Commenced on enactment |
| S. 100 substit. | 5/2010, ss. 93(1)(e), (2) | 1 April 2010 | Commenced as per s. 93(2) |
| S. 102 del. | 5/2010, ss. 93(1)(f), (2) | 1 April 2010 | Commenced as per s. 93(2) |
| S. 103(1A) repealed with saver | 25/2008, s. 97 and sch. 4, pars. 2, 5, 6, table, pt. 1 | 24 December 2008 | Commenced on enactment |
| S. 103(1A), subsec. ins. | 5/2005, ss. 90 (a), 150(9) | 25 March 2005 | Commenced on enactment |
| S. 103(2) substit. | 3/2003, s. 97 | 28 March 2003 | Commenced on enactment |
| S. 103(2)(a)(ii) application restricted | 39/1997, s. 1080A(3)(q) inserted by 8/2020, s. 6 | 1 August 2020 | Commenced on enactment |
| S. 103(2)(a) am. | 9/2012,ss. 70(k) | 31 March 2012 | Commenced on enactment |
| S. 103(2)(a) substit. | 12/2009, ss. 29(5), 32(9) | 3 June 2009 | Commenced on enactment |
| S. 103(2)(b), subsec. del. | 5/2005, ss. 90 (b), 150(9) | 25 March 2005 | Commenced on enactment |
| S. 103(2)(c) repealed with saver | 25/2008, s. 97 and sch. 4, pars. 2, 5, 6, table, pt. 1 | 24 December 2008 | Commenced on enactment |
| S. 103(3) ins. | 9/2012, s. 70(l) | 31 March 2012 | Commenced on enactment |
| S. 104 conditions for repayment of tax prescribed | S.I. No. 261 of 2006, regs. 2, 33 | 1 June 2006 | S.I. No. 261 of 2006, regs. 2 |
| S. 104(1) substit. | 9/2012, s. 70(m) | 31 March 2012 | Commenced on enactment |
| 5/2010, ss. 93(1)(g), (2) | 1 April 2010 | Commenced as per s. 93(2) | |
| S. 104(1)(ba) inserted | 26/2020, ss. 30(1)(a), 76(9) | 19 December 2020 | Commenced on enactment |
| S. 104(1)(bb) inserted | 26/2020, ss. 30(1)(b), 30(2) | 1 July 2022 | Commenced as per s. 30(2) |
| S. 104(1)(e) amended | 23/2020, ss. 2(1)(f), 76(b) | 31 December 2020 | Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (Parts 8, 9, 10 and 11) (Commencement) Order 2020 (S.I. No. 723 of 2020), art. 2 |
| 8/2019, ss. 2(1)(f), 67 | Not yet commenced. Commencement order required under s. 2(1)(f) | ||
| S. 104(2) application restricted | S.I. No. 36 of 2024, regs. 2, 49 | 1 February 2024 | S.I. No. 36 of 2024, 49 |
| S.I. No. 146 of 2010, regs. 2, 26 | 7 April 2010 | S.I. No. 146 of 2010, regs. 2 | |
| S.I. No. 443 of 2001, regs. 2, 27 | 1 October 2001 | S.I. No. 443 of 2001, regs. 2 | |
| S. 104(2) procedure where applicable | S.I. No. 146 of 2010, regs. 2, 24-25 | 7 April 2010 | S.I. No. 146 of 2010, regs. 2 |
| S. 104(2) substit. | 9/2012, s. 70(m) | 31 March 2012 | Commenced on enactment |
| S. 104(2)(a) application restricted | S.I. No. 553 of 2013, arts. 2, 4 | 1 January 2014 | S.I. No. 553 of 2013, arts. 2 |
| S.I. No. 403 of 2009, arts. 2, 4(1), 5(1) | 1 October 2009 | S.I. No. 403 of 2009, arts. 2 | |
| 5/2005, ss. 76 (1) (a), 78 (6) (b) (i), 86 | 1 June 2006 | Finance Act 2005 (Chapter 3 of Part 2) Commencement Order 2006 (S.I. No. 229 of 2006), art. 2 | |
| S.I. No. 644 of 2006, art. 4 | 1 January 2007 | S.I. No. 644 of 2006, art. 2 | |
| S.I. No. 201 of 2004, arts. 2, 4(a)-(d) | 10 May 2004 | S.I. No. 201 of 2004, arts. 2 | |
| S. 104(3) substit. | 9/2012, s. 70(m) | 31 March 2012 | Commenced on enactment |
| S. 104(4)(a), subsec. ins. | 8/2004, ss. 46, 94 (8) | 25 March 2004 | Commenced on enactment |
| S. 104(4)(a) am. | S.I. No. 608 of 2010, regs. 1(2), 2(a) | 21 December 2010 | |
| S. 104(4)(a) quantitative limits prescribed under | S.I. No. 201 of 2004, arts. 2, 4(e)-(g) | 10 May 2004 | S.I. No. 201 of 2004, arts. 2 |
| S. 104(4)(aa) ins. | S.I. No. 608 of 2010, regs. 1(2), 2(b) | 21 December 2010 | |
| S. 104(4)(aa) substit. | 41/2013, s. 47(d) | 18 December 2013 | Commenced on enactment |
| S. 104(4)(b) am. | S.I. No. 608 of 2010, regs. 1(2), 2(c) | 21 December 2010 | |
| S. 104(5) ins. | 9/2012, s. 70(n) | 31 March 2012 | Commenced on enactment |
| S. 104(5)(a) amended | 45/2021, ss. 47(1)(f)(i)(I), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| S. 104(5)(b) amended | 45/2021, ss. 47(1)(f)(i)(II), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| S. 104(5)(c) inserted | 45/2021, ss. 47(1)(f)(i)(III), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| S. 104(5A) inserted | 45/2021, ss. 47(1)(f)(ii), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| S. 105 conditions for repayment of tax prescribed | S.I. No. 261 of 2006, regs. 2, 33 | 1 June 2006 | S.I. No. 261 of 2006, regs. 2 |
| S. 105 del. | 9/2012, s. 70(o) | 31 March 2012 | Commenced on enactment |
| S. 105(1)(a) procedure where applicable | S.I. No. 146 of 2010, regs. 2, 41-43 | 7 April 2010 | S.I. No. 146 of 2010, regs. 2 |
| S. 105(1)(b) procedure where applicable | S.I. No. 146 of 2010, regs. 2, 41-43 | 7 April 2010 | S.I. No. 146 of 2010, regs. 2 |
| S. 105(1)(c) am. | 6/2011, s. 81 & sch. 3, paras. 5(a), 10(c) | 6 February 2011 | Commenced as per sch. 3 para. 10(c) |
| S. 105(1)(d) del. | 5/2010, ss. 93(1)(h), (2) | 1 April 2010 | Commenced as per s. 93(2) |
| S. 105(1)(e) del. | 5/2010, ss. 93(1)(h), (2) | 1 April 2010 | Commenced as per s. 93(2) |
| S. 105A ins. | 3/2003, s.98 | 28 March 2003 | Commenced on enactment |
| S. 105A del. | 9/2012, s. 70(p) | 31 March 2012 | Commenced on enactment |
| S. 105B ins. | 3/2003, s. 98 | 28 March 2003 | Commenced on enactment |
| S. 105B(1) am. | 8/2013, s. 52(a) | 27 March 2013 | Commenced on enactment |
| S. 105B substit. | 9/2012, s. 70(q) | 31 March 2012 | Commenced on enactment |
| S. 105BA ins. | 8/2013, s. 52(b) | 27 March 2013 | Commenced on enactment |
| S. 105C ins. | 3/2003, s. 98 | 28 March 2003 | Commenced on enactment |
| S. 105C del. | 9/2012, s. 70(r) | 31 March 2012 | Commenced on enactment |
| S. 105C(1) del. | 5/2010, ss. 93(1)(i), (2) | 1 April 2010 | Commenced as per s. 93(2) |
| S. 105D amended | 30/2018, s. 62, schedule 2, para. 4(b) | 19 December 2018 | Commenced on enactment as per s. 62, sch. 2 para. 5(d) |
| S. 105D ins. | 3/2003, s. 98 | 28 March 2003 | Commenced on enactment |
| S. 105D(1) am. | 9/2012, s. 70(s) | 31 March 2012 | Commenced on enactment |
| 5/2010, ss. 93(1)(j), (2) | 1 April 2010 | Commenced as per s. 93(2) | |
| S. 105D(3) am. | 11/2007, s. 121(3) | 2 April 2007 | Commenced on enactment |
| S. 106 del. | 5/2010, ss. 93(1)(k), (2) | 1 April 2010 | Commenced as per s. 93(2) |
| S. 107 rep. | S.I. No. 711 of 2003, regs. 1(2), 4(1) | 31 December 2003 | S.I. No. 711 of 2003, regs. 1(2) |
| S. 108 rep. | S.I. No. 462 of 2002, reg. 12(1) | 25 September 2002 | |
| S. 108A s. ins. | 3/2008, s. 69(1)(a) and (2) | 1 October 2008 | Commenced as per s. 69(2) |
| S. 108A(1)(b) amended | 45/2021, ss. 47(1)(g)(i), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| S. 108A(1)(b) substit. | 5/2010, ss. 93(1)(l), (2) | 1 April 2010 | Commenced as per s. 93(2) |
| S. 108A(2)(a) del. | 41/2013, s. 47(e) | 18 December 2013 | Commenced on enactment |
| S. 108A(2)(c) substit. | 9/2012, s. 70(t) | 31 March 2012 | Commenced on enactment |
| S. 108A(2)(d) ins. | 9/2012, s. 70(t) | 31 March 2012 | Commenced on enactment |
| S. 108A(3)(b) saver | S.I. No 231 of 2012, regs. 2(1), 44 | 1 July 2012 | S.I. No 231 of 2012, regs. 2(1) |
| S. 108A(4) amended | 45/2021, ss. 47(1)(g)(ii), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| S. 109 substit. | 3/2008, s. 69(1)(b) and (2) | 1 October 2008 | Commenced as per s. 69(2) |
| S. 109 conditions prescribed for approval of application under | S.I. No. 231 of 2012, regs. 2(1), 6 & sch. 2 | 1 July 2012 | S.I. No 231 of 2012, regs. 2(1) |
| S.I. No. 261 of 2006, regs. 2, 4(1)-(3) | 1 June 2006 | S.I. No. 261 of 2006, regs. 2 | |
| S.I. No. 379 of 2004, regs. 2, 4(1)-(3) & sch. 1 | 1 July 2004 | S.I. No. 379 of 2004, regs. 2 | |
| S. 109(1) am. | 41/2013, s. 47(f) | 18 December 2013 | Commenced on enactment |
| S. 109(2A) inserted | 52/2015, s. 47(a) | 21 December 2015 | Commenced on enactment |
| S. 109(3) substituted | 52/2015, s. 47(b) | 21 December 2015 | Commenced on enactment |
| S. 109(3)(i) amended | 45/2021, ss. 47(1)(h)(i), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| S. 109(3)(c)(ii) amended | 23/2020, ss. 2(1)(f), 76(c) | 31 December 2020 | Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (Parts 8, 9, 10 and 11) (Commencement) Order 2020 (S.I. No. 723 of 2020), art. 2 |
| S. 109(4) amended | 45/2021, ss. 47(1)(h)(ii)(I), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| S. 109(4)(b) amended | 45/2021, ss. 47(1)(h)(ii)(II), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| S. 109(6A), subsec. ins. | 3/2003, s. 88 | 28 March 2003 | Commenced on enactment |
| S. 109(7)(a) amended | 45/2021, ss. 47(1)(h)(iii), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| S. 109(7)(b) substit. | 9/2012, s. 70(u) | 31 March 2012 | Commenced on enactment |
| 5/2010, ss. 93(1)(m), (2) | 1 April 2010 | Commenced as per s. 93(2) | |
| S. 109(7)(c) substit. | 5/2010, ss. 93(1)(m), (2) | 1 April 2010 | Commenced as per s. 93(2) |
| S. 109(8) am. | 6/2006, s. 127 and sch. 2 par. 5(b), 9(e) | 25 March 2005 | Commenced as per s. 127(b), sch. 2 para. 9(e) |
| S. 109(8) subsecs. ins. | 5/2005, ss. 91, 150 (9) | 25 March 2005 | Commenced on enactment |
| S. 109(9) subsec. ins. | 5/2005, ss. 91, 150 (9) | 25 March 2005 | Commenced on enactment |
| S. 109(11) amended | 45/2021, ss. 47(1)(h)(iv), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| S. 109(11A) inserted | 52/2015, s. 47(c) | 21 December 2015 | Commenced on enactment |
| S. 109(12) substituted | 52/2015, s. 47(d) | 21 December 2015 | Commenced on enactment |
| S. 109(12)(a)(ii) amended | 23/2020, ss. 2(1)(f), 76(c) | 31 December 2020 | Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (Parts 8, 9, 10 and 11) (Commencement) Order 2020 (S.I. No. 723 of 2020), art. 2 |
| S. 109(12)(h) amended | 45/2021, ss. 47(1)(h)(v), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| S. 109A substituted | 18/2016, s. 31(b) | 25 December 2016 | Commenced on enactment |
| S. 109A ins. | 5/2010, ss. 93(1)(n), (2) | 1 April 2010 | Commenced as per s. 93(2) |
| S. 109A(5)(a)(ii) amended | 23/2020, ss. 2(1)(f), 76(d) | 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. 109A(13)(a)(ii) amended | 23/2020, ss. 2(1)(f), 76(d) | 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. 109B amended | 45/2021, ss. 47(1)(i)(i), (ii), (iii), (iv), (v), (vi), (vii), (viii), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| 18/2016, s. 32(a) | 25 December 2016 | Commenced on enactment | |
| 8/2013, s. 53 | 27 March 2013 | Commenced on enactment | |
| Ch. 2A (ss. 109B-109P) procedure where applicable | S.I. No. 146 of 2010, regs. 2, 61-63 | 7 April 2010 | S.I. No. 146 of 2010, regs. 2 |
| Ch. 2A (ss. 109B-109P) requirement to keep accounts | S.I. No. 146 of 2010, regs. 2, 70-71 | 7 April 2010 | S.I. No. 146 of 2010, regs. 2 |
| S. 109B ins. | 5/2010, ss. 93(1)(o), (2) | 1 April 2010 | Commenced as per s. 93(2) |
| S. 109C ins. | 5/2010, ss. 93(1)(o), (2) | 1 April 2010 | Commenced as per s. 93(2) |
| S. 109C(2)(a) amended | 45/2021, ss. 47(1)(j)(i), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| S. 109C(3) amended | 45/2021, ss. 47(1)(j)(ii), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| S. 109D ins. | 5/2010, ss. 93(1)(o), (2) | 1 April 2010 | Commenced as per s. 93(2) |
| S. 109D(d) deleted | 23/2020, ss. 2(1)(f), 76(e) | 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. 109E ins. | 5/2010, ss. 93(1)(o), (2) | 1 April 2010 | Commenced as per s. 93(2) |
| S. 109E procedure where applicable | S. I. No. 146 of 2010, regs. 2, 44-50 | 7 April 2010 | |
| S. 109E(2)(c) amended | 45/2021, ss. 47(1)(k)(i)(I), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| S. 109E(2)(d) amended | 45/2021, ss. 47(1)(k)(i)(II), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| S. 109E(2)(e) inserted | 45/2021, ss. 47(1)(k)(i)(III), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| S. 109E(3) substit. | 9/2012, s. 71(a) | 31 March 2012 | Commenced on enactment |
| S. 109E(4) amended | 45/2021, ss. 47(1)(k)(ii)(II), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| S. 109E(4)(a) substituted | 45/2021, ss. 47(1)(k)(ii)(I), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| S. 109E(5) inserted | 45/2021, ss. 47(1)(k)(iii), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| S. 109F ins. | 5/2010, ss. 93(1)(o), (2) | 1 April 2010 | Commenced as per s. 93(2) |
| S. 109G ins. | 5/2010, ss. 93(1)(o), (2) | 1 April 2010 | Commenced as per s. 93(2) |
| S. 109H ins. | 5/2010, ss. 93(1)(o), (2) | 1 April 2010 | Commenced as per s. 93(2) |
| S. 109H(1) amended | 45/2021, ss. 47(1)(l)(i), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| S. 109H(2) amended | 39/2023, ss. 56(b)(i), 102(8) | 18 December 2023 | Commenced on enactment |
| 45/2021, ss. 47(1)(l)(ii)(I), (II), 47(2) | 13 February 2023 | Commenced as per s. 47(2) | |
| 6/2011, s. 81 & sch. 3, paras. 5(b), 10(c) | 6 February 2011 | Commenced as per sch. 3 para. 10(c) | |
| S. 109H(3A) ins. | 9/2012, s. 71(b) | 31 March 2012 | Commenced on enactment |
| S. 109H(3A)(a)(ii) amended | 39/2023, ss. 56(b)(ii), 102(8) | 18 December 2023 | Commenced on enactment |
| S. 109H(4)(c) inserted | 45/2021, ss. 47(1)(l)(iii), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| S. 109H(5) inserted | 45/2021, ss. 47(1)(l)(iv), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| S. 109H(6) inserted | 45/2021, ss. 47(1)(l)(iv), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| S. 109H(7) inserted | 45/2021, ss. 47(1)(l)(iv), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| S. 109I ins. | 5/2010, ss. 93(1)(o), (2) | 1 April 2010 | Commenced as per s. 93(2) |
| S. 109I(5) substituted | 45/2021, ss. 47(1)(m)(i), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| S. 109IA(7)(a)(ii) amended | 23/2020, ss. 2(1)(f), 76(f) | 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. 109I(6) inserted | 45/2021, ss. 47(1)(m)(ii), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| S. 109IA inserted | 18/2016, s. 32(b) | 25 December 2016 | Commenced on enactment |
| S. 109IA(14)(a)(ii) amended | 23/2020, ss. 2(1)(f), 76(f) | 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. 109J ins. | 5/2010, ss. 93(1)(o), (2) | 1 April 2010 | Commenced as per s. 93(2) |
| S. 109J procedure where applicable | S.I. No. 146 of 2010, regs. 2, 51-59 | 7 April 2010 | S.I. No. 146 of 2010, regs. 2 |
| S. 109J(1)(b) amended | 18/2016, s. 32(c) | 25 December 2016 | Commenced on enactment |
| S. 109J(3), (4) deleted | 18/2016, s. 32(d) | 25 December 2016 | Commenced on enactment |
| S. 109J(3) conditions for registration under | S.I. No. 146 of 2010, regs. 2, 64 | 7 April 2010 | S.I. No. 146 of 2010, regs. 2 |
| S. 109J(3)(a) am. | 9/2012, s. 71(c) | 31 March 2012 | Commenced on enactment |
| S. 109J(6)(a) am. | 37/2014, ss. 97(a), 97(b), Sch. 3, paras. 5(a)(i) & 8(a) | 23 December 2014 | Commenced on enactment |
| S. 109J(6)(b) amended | 45/2021, ss. 47(1)(n)(i), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| 37/2014, ss. 97(a), 97(b), Sch. 3, paras. 5(a)(ii) & 8(a) | 23 December 2014 | Commenced on enactment | |
| S. 109J(6)(c) del. | 37/2014, ss. 97(a), 97(b), Sch. 3, paras. 5(a)(iii) & 8(a) | 23 December 2014 | Commenced on enactment |
| S. 109J(7) amended | 45/2021, ss. 47(1)(n)(ii), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| S. 109J(8) inserted | 45/2021, ss. 47(1)(n)(iii), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| S. 109K ins. | 5/2010, ss. 93(1)(o), (2) | 1 April 2010 | Commenced as per s. 93(2) |
| S. 109K(1)(a) amended | 45/2021, ss. 47(1)(o)(i), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| S. 109K(1)(b) amended | 45/2021, ss. 47(1)(o)(ii), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| S. 109K(1)(c) inserted | 45/2021, ss. 47(1)(o)(iii), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| S. 109L ins. | 5/2010, ss. 93(1)(o), (2) | 1 April 2010 | Commenced as per s. 93(2) |
| S. 109L(4) inserted | 45/2021, ss. 47(1)(p), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| S. 109M ins. | 5/2010, ss. 93(1)(o), (2) | 1 April 2010 | Commenced as per s. 93(2) |
| S. 109M(1)(a) substituted | 45/2021, ss. 47(1)(q)(i), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| S. 109M(1)(b) amended | 45/2021, ss. 47(1)(q)(ii), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| S. 109N ins. | 5/2010, ss. 93(1)(o), (2) | 1 April 2010 | Commenced as per s. 93(2) |
| S. 109N(3) amended | 45/2021, ss. 47(1)(r), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| S. 109O ins. | 5/2010, ss. 93(1)(o), (2) | 1 April 2010 | Commenced as per s. 93(2) |
| S. 109O(1) amended | 39/2023, ss. 56(c), 102(8) | 18 December 2023 | Commenced on enactment |
| S. 109O(2) amended | 45/2021, ss. 47(1)(s), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| S. 109O(3) procedure where applicable | S.I. No. 146 of 2010, regs. 2, 72 | 7 April 2010 | S.I. No. 146 of 2010, regs. 2 |
| S. 109P ins. | 5/2010, ss. 93(1)(o), (2) | 1 April 2010 | Commenced as per s. 93(2) |
| S. 109P del. | 9/2012, s. 71(d) | 31 March 2012 | Commenced on enactment |
| Ch. 2B (ss. 109Q-109X) requirement to keep accounts | S. I. No. 146 of 2010, regs. 2, 70-71 | 7 April 2010 | S.I. No. 146 of 2010, regs. 2 |
| S. 109Q amended | 39/2023, ss. 56(d), 102(8) | 18 December 2023 | Commenced on enactment |
| S. 109Q ins. | 5/2010, ss. 93(1)(o), (2) | 1 April 2010 | Commenced as per s. 93(2) |
| S. 109Q substituted | 45/2021, ss. 47(1)(t), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| S. 109R ins. | 5/2010, ss. 93(1)(o), (2) | 1 April 2010 | Commenced as per s. 93(2) |
| S. 109R(2) amended | 45/2021, ss. 47(1)(u), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| S. 109RA inserted | 45/2021, ss. 47(1)(v), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| S. 109S ins. | 5/2010, ss. 93(1)(o), (2) | 1 April 2010 | Commenced as per s. 93(2) |
| S. 109S(d) deleted | 23/2020, ss. 2(1)(f), 76(g) | 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. 109SA inserted | 45/2021, ss. 47(1)(w), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| S. 109SB inserted | 45/2021, ss. 47(1)(w), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| S. 109SC inserted | 45/2021, ss. 47(1)(w), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| S. 109T ins. | 5/2010, ss. 93(1)(o), (2) | 1 April 2010 | Commenced as per s. 93(2) |
| S. 109T procedure where applicable | S.I. No. 146 of 2010, regs. 2, 5-15 | 7 April 2010 | S.I. No. 146 of 2010, regs. 2 |
| S. 109T repealed | 45/2021, ss. 47(1)(x), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| S. 109TA inserted | 45/2021, ss. 47(1)(y), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| S. 109U ins. | 5/2010, ss. 93(1)(o), (2) | 1 April 2010 | Commenced as per s. 93(2) |
| S. 109U procedure where applicable | S.I. No. 146 of 2010, regs. 2, 16-23 | 7 April 2010 | S.I. No. 146 of 2010, regs. 2 |
| S. 109U(2) conditions for regisatration under | S.I. No. 146 of 2010, regs. 2, 65 | 7 April 2010 | S.I. No. 146 of 2010, regs. 2 |
| S. 109V ins. | 5/2010, ss. 93(1)(o), (2) | 1 April 2010 | Commenced as per s. 93(2) |
| S. 109V repealed | 45/2021, ss. 47(1)(z), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| S. 109V procedure where applicable | S. I. No. 146 of 2010, regs. 2, 27-29 | 7 April 2010 | S.I. No. 146 of 2010, regs. 2 |
| S. 109VA inserted | 45/2021, ss. 47(1)(aa), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| S. 109W ins. | 5/2010, ss. 93(1)(o), (2) | 1 April 2010 | Commenced as per s. 93(2) |
| S. 109W procedure where applicable | S.I. No. 146 of 2010, regs. 2, 30-32 | 7 April 2010 | S.I. No. 146 of 2010, regs. 2 |
| S. 109W(c) amended | 30/2018, s. 62, schedule 2, para. 4(c) | 19 December 2018 | Commenced on enactment as per s. 62, sch. 2 para. 5(d) |
| S. 109X ins. | 5/2010, ss. 93(1)(o), (2) | 1 April 2010 | Commenced as per s. 93(2) |
| S. 109X(1) amended | 39/2023, ss. 56(e), 102(8) | 18 December 2023 | Commenced on enactment |
| 45/2021, ss. 85(2), 85(4) | 21 December 2021 | Commenced as per s. 85(4) | |
| S. 109X(1) procedure where applicable | S.I. No. 146 of 2010, regs. 2, 33-34, 35-40 | 7 April 2010 | S.I. No. 146 of 2010, regs. 2 |
| S. 109X(2)(a) procedure where applicable | S.I. No. 146 of 2010, regs. 2, 33-34 | 7 April 2010 | S.I. No. 146 of 2010, regs. 2 |
| S. 109X(2)(b) procedure where applicable | S.I. No. 146 of 2010, regs. 2, 35-40 | 7 April 2010 | S.I. No. 146 of 2010, regs. 2 |
| S. 109IA inserted | 18/2016, s. 32(b) | 25 December 2016 | Commenced on enactment |
| S. 109Y inserted | 45/2021, ss. 47(1)(ab), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| S. 110 substit. | 3/2003, s. 89 | 28 March 2003 | Commenced on enactment |
| S. 110(1), subsec. substit. | 5/2005, ss. 92, 150 (9) | 25 March 2005 | Commenced on enactment |
| S. 113 continuation of registration under | S.I. No. 146 of 2010, regs. 2, 65(2) | 7 April 2010 | S.I. No. 146 of 2010, regs. 2 |
| S. 113(2) criteria for approval of tax representatives under | S.I. No. 443 of 2001, regs. 2, 46 | 1 October 2001 | S.I. No. 443 of 2001, regs. 2 |
| S. 116(4) continuation of registration under | S.I. No. 146 of 2010, regs. 2, 64(3) | 7 April 2010 | S.I. No. 146 of 2010, regs. 2 |
| S. 116(4)(b) criteria for registered traders under | S.I. No. 443 of 2001, regs. 2, 45 | 1 October 2001 | S.I. No. 443 of 2001, regs. 2 |
| S. 116(5) am. | 25/2008, s. 99 and sch. 6, pars. 5, 7(e) | 24 December 2008 | Commenced as per sch. 6 para. 7(e) |
| S. 118 del. | 6/2011, s. 46(1)(a) | 6 February 2011 | Commenced on enactment |
| S. 119 serious offence under revenue offence for purposes of Act | 3/2011, s. 1(1) | 26 January 2011 | Commenced on enactment |
| S. 119 surveillance authorisation for arrestable offence under | 19/2009, ss. 4-7 | 12 July 2009 | Commenced on enactment |
| S. 119 (3) am. | 5/2002, s. 138, sch. 6, pars. 5 (e), 6 (e) (ii) | 25 March 2002 | Commenced as per s. 138, sch. 6 para. 6(e)(ii) |
| S. 119(3)(a) am. | 3/2008, s. 77 | 13 March 2008 | Commenced on enactment |
| 6/2006, s. 82 | 31 March 2006 | Commenced on enactment | |
| S. 119(3)(b) substit. | 5/2010, ss. 99(a) | 3 April 2010 | Commenced on enactment |
| S. 119(4) ins. | 5/2010, ss. 99(b) | 3 April 2010 | Commenced on enactment |
| S. 121(a)(i) substit. | 5/2010, ss. 93(1)(p), (2) | 1 April 2010 | Commenced as per s. 93(2) |
| S. 121(a)(i) am. | 3/2008, s. 70(1)(a) and (2) | 1 October 2008 | Commenced as per s. 70(2) |
| S. 121(b) substit. | 9/2012, s. 72(a) | 31 March 2012 | Commenced on enactment |
| S. 122 substit. | 9/2012, s. 72(b) | 31 March 2012 | Commenced on enactment |
| S. 122(a)(iii)(III) substituted | 18/2016, s. 33 | 25 December 2016 | Commenced on enactment |
| S. 122(III) amended | 45/2021, ss. 47(1)(ac)(i), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| S. 122(IV) amended | 45/2021, ss. 47(1)(ac)(ii), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| S. 122(V) inserted | 45/2021, ss. 47(1)(ac)(iii), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| S. 123(a) del. | 9/2012, s. 72(c) | 31 March 2012 | Commenced on enactment |
| S. 124 am. | 3/2008, s. 77 | 13 March 2008 | Commenced on enactment |
| 6/2006, s. 82 | 31 March 2006 | Commenced on enactment | |
| S. 124A, s. ins. | 3/2003, s. 99 | 28 March 2003 | Commenced on enactment |
| S. 124A(1), subsec. substit. | 8/2004, ss. 47, 94 (8) | 25 March 2004 | Commenced on enactment |
| S. 124A(1)(a) am. | 3/2008, s. 70(1)(b) and (2) | 1 October 2008 | Commenced as per s. 70(2) |
| S. 124A(1)(b)(ii) am. | 11/2007, s. 128 and sch. 4, pars. 5(b), 6(e)(ii) | 1 July 2006 | Commenced as per s. 128(b), sch. 4 para. 6(e)(ii) |
| S. 124A(2) repealed with saver | 25/2008, s. 97 and sch. 4, pars. 2, 5, 6, table, pt. 1 | 24 December 2008 | Commenced on enactment |
| S. 125A ins. | 41/2013, s. 48 | 18 December 2013 | Commenced on enactment |
| S. 125A(1) amended | 45/2021, ss. 47(1)(ad), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| S. 125A(2) am. | 37/2014, ss. 97(a), 97(b), Sch. 3, paras. 5(b)(i) & 8(a) | 23 December 2014 | Commenced on enactment |
| S 125A(3)(a)-(b) am | 37/2014, ss. 97(a), 97(b), Sch. 3, paras. 5(b)(ii)-(iii) & 8(a) | 23 December 2014 | Commenced on enactment |
| S. 126(7) inserted | 44/2022, ss. 51, 51(2) | 15 December 2022 | Commenced on enactment |
| S. 127 substit. | 6/2011, s. 46(1)(b) | 6 February 2011 | Commenced on enactment |
| S. 128 methods of disposal prescribed | S.I. No. 617 of 2014, reg. 3 | 22 December 2014 | |
| S. 128 substit. | 6/2011, s. 46(1)(c) | 6 February 2011 | Commenced on enactment |
| S. 128(1) am. with saving. | 15/2002, ss. 1 (2), 14, sch. 2, pt. 2 | 25 March 2002 | Commenced on enactment |
| S. 128(3)(a) am. | 32/2013, ss. 1(2), 14, schedule pt. 1 item 9 | 3 February 2014 | Courts and Civil Law (Miscellaneous Provisions) Act 2013 (Jurisdiction of District Court and Circuit Court) (Commencement) Order 2013 (S.I. No. 566 of 2013), art. 2 |
| S. 128(3)(b) am. | 32/2013, ss. 1(3), 15, schedule pt. 2 item 13 | 3 February 2014 | Courts and Civil Law (Miscellaneous Provisions) Act 2013 (Jurisdiction of District Court and Circuit Court) (Commencement) Order 2013 (S.I. No. 566 of 2013), art. 2 |
| S. 130 substit. | 41/2013, s. 78(2) | 18 December 2013 | Commenced on enactment |
| S. 131(1) am. | 9/2012, s. 72(d), (e) | 31 March 2012 | Commenced on enactment |
| S. 131(b) substit. | 5/2010, ss. 93(1)(q), (2) | 1 April 2010 | Commenced as per s. 93(2) |
| S. 131(c) substit. | 5/2010, ss. 93(1)(q), (2) | 1 April 2010 | Commenced as per s. 93(2) |
| S. 131(d) substit. | 5/2010, ss. 93(1)(q), (2) | 1 April 2010 | Commenced as per s. 93(2) |
| S. 131(3)(a) amended | 45/2021, ss. 47(1)(ae)(i), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| S. 131(3)(b) amended | 45/2021, ss. 47(1)(ae)(ii), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| S. 132 am. | 6/2011, s. 46(1)(d) | 6 February 2011 | Commenced on enactment |
| S. 132 del. | 9/2012, s. 72(f) | 31 March 2012 | Commenced on enactment |
| S. 133 am. | 52/2015, s. 44(a) | 21 December 2015 | Commenced on enactment |
| S. 133 substit. | 9/2012, s. 73(a) | 31 March 2012 | Commenced on enactment |
| S. 134(1)(a), subsec. substit. | 5/2005, ss. 59, 70, 150 (9) | 25 March 2005 | Commenced on enactment |
| S. 135(1)(b)(ii) amended | 39/2023, ss. 56(f), 102(8) | 18 December 2023 | Commenced on enactment |
| S. 135(1)(b)(ii) substit. | 9/2012, s. 73(b) | 31 March 2012 | Commenced on enactment |
| S. 135(1)(b)(iii) ins. | 9/2012, s. 73(b) | 31 March 2012 | Commenced on enactment |
| S. 135(1)(d)(ii) am. | 8/2013, s. 54(a) | 27 March 2013 | Commenced on enactment |
| S. 135(1)(d)(iii) substit. | 9/2012, s. 73(c) | 31 March 2012 | Commenced on enactment |
| S. 135(1A) inserted | 52/2015, s. 44(b) | 21 December 2015 | Commenced on enactment |
| S. 136 am. | 37/2014, ss. 97(a), 97(b), Sch. 3, paras. 5(c) & 8(a) | 23 December 2014 | Commenced on enactment |
| S. 136(1) am. | 3/2008, s. 70(1)(c)(i) and (2) | 1 October 2008 | Commenced as per s. 70(2) |
| S. 136(1), (2) am. | 52/2015, s. 44(c)(i) | 21 December 2015 | Commenced on enactment |
| S. 136(1)(a) am. | 3/2008, s. 70(1)(c)(ii) and (2) | 1 October 2008 | Commenced as per s. 70(2) |
| S. 136(1)(b) am. | 9/2012, s. 73(d) | 31 March 2012 | Commenced on enactment |
| S. 136(1)(bb), par. ins. | 5/2002, s.87 (a) | 25 March 2002 | Commenced on enactment |
| S. 136(1)(bb) del. | 9/2012, s. 73(e) | 31 March 2012 | Commenced on enactment |
| S. 136(1)(c) am. | 5/2002, s. 87(b) | 25 March 2002 | Commenced on enactment |
| S. 136(1)(c) substit. | 37/2014, s. 53 | 23 December 2014 | Commenced on enactment |
| 9/2012, s. 73(e) | 31 March 2012 | Commenced on enactment | |
| S. 136(1)(d) ins. | 9/2012, s. 73(e) | 31 March 2012 | Commenced on enactment |
| S. 136(1)(e) ins. | 9/2012, s. 73(e) | 31 March 2012 | Commenced on enactment |
| S. 136(1)(f) ins. | 9/2012, s. 73(e) | 31 March 2012 | Commenced on enactment |
| S. 136(3)(a) substit. | 9/2012, s. 73(f) | 31 March 2012 | Commenced on enactment |
| S. 136(3)(c) am. | 9/2012, s. 73(g) | 31 March 2012 | Commenced on enactment |
| S. 136(3)(c) substit. | 52/2015, s. 44(c)(ii) | 21 December 2015 | Commenced on enactment |
| S. 136(3)(d) am. | 9/2012, s. 73(h) | 31 March 2012 | Commenced on enactment |
| 6/2011, s. 81 & sch. 3, paras. 5(c), 10(c) | 6 February 2011 | Commenced as per sch. 3 para. 10(c) | |
| S. 136(3)(e), par. ins. | 5/2002, s. 87(c) | 25 March 2002 | Commenced on enactment |
| S. 136(3)(e) substit. | 9/2012, s. 73(i) | 31 March 2012 | Commenced on enactment |
| S. 136(3A) ins. | 9/2012, s. 73(j) | 31 March 2012 | Commenced on enactment |
| S. 136(3A)(b) substituted | 45/2021, ss. 47(1)(af), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| S. 136(4A), subsec. ins. | 3/2003, s. 90 | 28 March 2003 | Commenced on enactment |
| S. 136(6) substituted | 52/2015, s. 44(c)(iii) | 21 December 2015 | Commenced on enactment |
| S. 136(6)(ca) inserted | 18/2016, s. 35(a) | 25 December 2016 | Commenced on enactment |
| S. 136(7)-(9) inserted | 52/2015, s. 44(c)(iv) | 21 December 2015 | Commenced on enactment |
| S. 136A ins. | 9/2012, s. 73(k) | 31 March 2012 | Commenced on enactment |
| S. 136A substit. | 8/2013, s. 54(b) | 27 March 2013 | Commenced on enactment |
| S. 137 del. | 9/2012, s. 73(l) | 31 March 2012 | Commenced on enactment |
| S. 137A inserted | 18/2016, s. 35(b) | 25 December 2016 | Commenced on enactment |
| S. 137A(4)(b) amended | 41/2017, s. 51 | 25 December 2017 | Commenced on enactment |
| Ss. 138 am. | 5/2005, ss. 93(a), 150(9) | 1 June 2006 | Finance Act 2005 (Chapter 3 of Part 2) Commencement Order 2006 (S.I. No. 229 of 2006), art. 2 |
| S. 138 substit. | 41/2013, s. 49 | 18 December 2013 | Commenced on enactment |
| S. 138(2) substituted | 41/2017, s. 48 | 25 December 2017 | Commenced on enactment |
| S. 139(1), subsec. substit. | 5/2005, ss. 60, 70, 150(9) | 25 March 2005 | Commenced on enactment |
| S. 139(2)(a) amended | 5/2005, ss. 93(b), 150(9) | 1 June 2006 | Finance Act 2005 (Chapter 3 of Part 2) Commencement Order 2006 (S.I. No. 229 of 2006), art. 2 |
| S. 139(2)(b)(i) amended | 5/2005, ss. 93(b), 150(9) | 1 June 2006 | Finance Act 2005 (Chapter 3 of Part 2) Commencement Order 2006 (S.I. No. 229 of 2006), art. 2 |
| S. 139(2)(b)(ii) am. | 5/2005, ss. 93(c), 150(9) | 1 June 2006 | Finance Act 2005 (Chapter 3 of Part 2) Commencement Order 2006 (S.I. No. 229 of 2006), art. 2 |
| S. 139A s. ins. | 11/2007, s. 74 | 2 April 2007 | Commenced on enactment |
| S. 140(2) amended | 5/2005, ss. 93 (b), 150(9) | 1 June 2006 | Finance Act 2005 (Chapter 3 of Part 2) Commencement Order 2006 (S.I. No. 229 of 2006), art. 2 |
| S. 141(2) am. | 5/2005, ss. 93(a), 150(9) | 1 June 2006 | Finance Act 2005 (Chapter 3 of Part 2) Commencement Order 2006 (S.I. No. 229 of 2006), art. 2 |
| S. 142(3) am. | 6/2011, s. 47(a) | 6 February 2011 | Commenced on enactment |
| S. 143 del. | 6/2011, s. 47(b) | 6 February 2011 | Commenced on enactment |
| S. 144(1) am. | 6/2011, s. 47(c)(i) | 6 February 2011 | Commenced on enactment |
| S. 144(3) substit. | 6/2011, s. 47(c)(ii) | 6 February 2011 | Commenced on enactment |
| S. 144(3)(b) substit. | 11/2007, s. 57 | 2 April 2007 | Commenced on enactment |
| S. 144(3)(b) am. | 5/2005, ss. 94, 150(9) | 25 March 2005 | Commenced on enactment |
| S. 144(4) substit. | 6/2011, s. 47(c)(ii) | 6 February 2011 | Commenced on enactment |
| S. 144(7)(b) methods of disposal prescribed | S.I. No. 109 of 2013, art. 3 | 23 March 2013 | |
| S. 144A, s. ins. | 3/2003, s. 100 | 28 March 2003 | Commenced on enactment |
| S. 144A substit. | 8/2013, s. 55 | 27 March 2013 | Commenced on enactment |
| S. 144A(2) substit. | 9/2012, s. 74(a) | 31 March 2012 | Commenced on enactment |
| 5/2010, ss. 93(1)(r), (2) | 1 April 2010 | Commenced as per s. 93(2) | |
| S. 144A(2) am. | 3/2008, s. 70(1)(d) and (2) | 1 October 2008 | Commenced as per s. 70(2) |
| S. 144A(2)(d) substituted | 18/2016, s. 34(a) | 25 December 2016 | Commenced on enactment |
| S. 144A(2)(da) inserted | 45/2021, ss. 47(1)(ag), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| S. 144A(2)(f)(ii) am. | 41/2013, s. 50(a)(i) | 18 December 2013 | Commenced on enactment |
| S. 144A(4) ins. | 41/2013, s. 50(a)(ii) | 18 December 2013 | Commenced on enactment |
| S. 145 applic. ext. | 5/2002, ss. 72(1), (2)(a), (b), 73(1), (2)(a), (b), 83 | 1 May 2002 | Commenced as per s. 83 |
| S. 145(1) del. | 41/2013, s. 50(b)(i) | 18 December 2013 | Commenced on enactment |
| S. 145(1A) del. | 41/2013, s. 50(b)(i) | 18 December 2013 | Commenced on enactment |
| S. 145(1A) subsec. ins. | 25/2008, s. 46(b) | 24 December 2008 | Commenced on enactment |
| S. 145(2) del. | 41/2013, s. 50(b)(i) | 18 December 2013 | Commenced on enactment |
| S. 145(3) substit. | 41/2013, s. 50(b)(ii) | 18 December 2013 | Commenced on enactment |
| S. 145(3) am. | 59/2015, sch. 2, pt. 2, s. 2(b)(i) | 21 March 2016 | Finance (Tax Appeals) Act 2015 (Commencement) Order 2016 (S.I. No. 110 of 2016) |
| S. 145(3)(b) substit. | 5/2010, ss. 93(1)(s), (2) | 1 April 2010 | Commenced as per s. 93(2) |
| S. 145(3)(b) am. | 59/2015, sch. 2, pt. 2, s. 2(b)(ii) | 21 March 2016 | Finance (Tax Appeals) Act 2015 (Commencement) Order 2016 (S.I. No. 110 of 2016) |
| S. 145(3)(c) substit. | 5/2010, ss. 93(1)(s), (2) | 1 April 2010 | Commenced as per s. 93(2) |
| S. 145(3)(c) am. | 59/2015, sch. 2, pt. 2, s. 2(b)(iii) | 21 March 2016 | Finance (Tax Appeals) Act 2015 (Commencement) Order 2016 (S.I. No. 110 of 2016) |
| S. 145(3)(d) ins. | 59/2015, sch. 2, pt. 2, s. 2(b)(iv) | 21 March 2016 | Finance (Tax Appeals) Act 2015 (Commencement) Order 2016 (S.I. No. 110 of 2016) |
| S. 145(3)(e) am. | 6/2011, s. 81 & sch. 3, paras. 5(d), 10(c) | 6 February 2011 | Commenced as per sch. 3 para. 10(c) |
| S. 145(3)(ee) ins. | 9/2012, s. 74(b) | 31 March 2012 | Commenced on enactment |
| S. 145(3)(f) am. | 6/2011, s. 81 & sch. 3, paras. 5(e), 10(c) | 6 February 2011 | Commenced as per sch. 3 para. 10(c) |
| S. 145(3)(g) ins. | 5/2010, ss. 93(1)(t), (2) | 1 April 2010 | Commenced as per s. 93(2) |
| S. 145(4)-(5) substit. | 41/2013, s. 50(b)(ii) | 18 December 2013 | Commenced on enactment |
| S. 145(12A) ins. | 59/2015, sch. 2, pt. 2, s. 2(b)(v) | 21 March 2016 | Finance (Tax Appeals) Act 2015 (Commencement) Order 2016 (S.I. No. 110 of 2016) |
| S. 145(13) del. | 9/2012, s. 74(c) | 31 March 2012 | Commenced on enactment |
| S. 146 applic. ext. | 5/2002, ss. 72(1), (2)(a), (b), 73(1), (2)(a), (b), 83 | 1 May 2002 | Commenced as per s. 83 |
| S. 146(1) substit. | 41/2013, s. 50(c) | 18 December 2013 | Commenced on enactment |
| 25/2008, s. 46(c) | 24 December 2008 | Commenced on enactment | |
| S. 146(1) am. | 59/2015, sch. 2, pt. 2, s. 2(c)(i) | 21 March 2016 | Finance (Tax Appeals) Act 2015 (Commencement) Order 2016 (S.I. No. 110 of 2016) |
| S. 146(1A) ins. | 41/2013, s. 50(c) | 18 December 2013 | Commenced on enactment |
| S. 146(1A) am. | 59/2015, sch. 2, pt. 2, s. 2(c)(ii) | 21 March 2016 | Finance (Tax Appeals) Act 2015 (Commencement) Order 2016 (S.I. No. 110 of 2016) |
| S. 146(1A)(c) substituted | 18/2016, s. 34(b) | 25 December 2016 | Commenced on enactment |
| S. 146(1A)(da) inserted | 45/2021, ss. 47(1)(ah), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| S. 146(2) substit. | 59/2015, sch. 2, pt. 2, s. 2(c)(iii) | 21 March 2016 | Finance (Tax Appeals) Act 2015 (Commencement) Order 2016 (S.I. No. 110 of 2016) |
| 41/2013, s. 50(c) | 18 December 2013 | Commenced on enactment | |
| 25/2008, s. 46(c) | 24 December 2008 | Commenced on enactment | |
| S. 146(3) substit. | 59/2015, sch. 2, pt. 2, s. 2(c)(iv) | 21 March 2016 | Finance (Tax Appeals) Act 2015 (Commencement) Order 2016 (S.I. No. 110 of 2016) |
| S. 146(4), (5) del. | 59/2015, sch. 2, pt. 2, s. 2(c)(v) | 21 March 2016 | Finance (Tax Appeals) Act 2015 (Commencement) Order 2016 (S.I. No. 110 of 2016) |
| S. 147 am. | 6/2011, s. 81 & sch. 3, paras. 5(f), 10(c) | 6 February 2011 | Commenced as per sch. 3 para. 10(c) |
| S. 147 del. | 59/2015, sch. 2, pt. 2, s. 2(d) | 21 March 2016 | Finance (Tax Appeals) Act 2015 (Commencement) Order 2016 (S.I. No. 110 of 2016) |
| S. 153(2) am. | 9/2012, s. 74(d) | 31 March 2012 | Commenced on enactment |
| S. 153(2)(b) amended | 45/2021, ss. 47(1)(ai)(i), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| S. 153(2)(e) amended | 45/2021, ss. 47(1)(ai)(ii), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| 18/2016, s. 34(c) | 25 December 2016 | Commenced on enactment | |
| 9/2012, s. 74(e) | 31 March 2012 | Commenced on enactment | |
| S. 153(2)(f) del. | 9/2012, s. 74(f) | 31 March 2012 | Commenced on enactment |
| S. 153(2)(h) substit. | 9/2012, s. 74(g) | 31 March 2012 | Commenced on enactment |
| S. 153(2)(ha) inserted | 45/2021, ss. 47(1)(ai)(iii), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| S. 153(2)(i) del. | 9/2012, s. 74(h) | 31 March 2012 | Commenced on enactment |
| S. 153(2)(j) amended | 39/2023, ss. 56(g), 102(8) | 18 December 2023 | Commenced on enactment |
| 9/2012, s. 74(i) | 31 March 2012 | Commenced on enactment | |
| S. 153(2)(k) del. | 9/2012, s. 74(j) | 31 March 2012 | Commenced on enactment |
| S. 153(2)(l) amended | 45/2021, ss. 47(1)(ai)(iv), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| 9/2012, s. 74(k) | 31 March 2012 | Commenced on enactment | |
| S. 153(2)(p) amended | 45/2021, ss. 47(1)(ai)(v), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| S. 153(2)(s) amended | 45/2021, ss. 47(1)(ai)(vi), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| S. 153(2)(t) am. | 9/2012, s. 74(l) | 31 March 2012 | Commenced on enactment |
| S. 153(2)(t)(iv) am. | 9/2012, s. 74(m) | 31 March 2012 | Commenced on enactment |
| S. 153(1A) subsec. ins. | 6/2006, s. 83 | 31 March 2006 | Commenced on enactment |
| S. 153(2)(t)(vi) amended | 45/2021, ss. 47(1)(ai)(vii), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| S. 153(2)(u) inserted | 45/2021, ss. 47(1)(ai)(viii), 47(2) | 13 February 2023 | Commenced as per s. 47(2) |
| S.162 rep. with trans. provns.** | 3/2003, ss. 83, 86, sch. 1 | 28 March 2003 | Commenced on enactment |
| S.167 rep. with trans. provns.** | 3/2003, ss. 83, 86, sch. 1 | 28 March 2003 | Commenced on enactment |
| S. 171(1) application restricted | 45/2021, s. 45(2)(a), (3) | 21 December 2021 | Commenced on enactment |
| 26/2020, ss. 31(2)(a), (3), 76(9) | 19 December 2020 | Commenced on enactment | |
| S. 171(1) excise duties varied | 25/2008, s. 59(4)(a) | 24 December 2008 | Commenced on enactment |
| S. 174 repealed | 3/2008, s. 76(1) and (2), sch. 3, pt. 1 | 31 July 2009 | Finance Act 2008 (Commencement of section 76(1)) Order 2009 (S.I. No. 322 of 2009), art. 2 |
| Ss. 177-180 repealed with saver | 18/2015, ss. 1(3), (4), 3(1), 4, 5, sch. 1 pt. 1, item 48 | 31 December 2016 | Customs Act 2015 (Commencement) Order 2016 (S.I. No. 611 of 2016), art. 2 |
| Pt. 4 (ss. 181 - 200)(in so far as it is unrepealed) rep. | 31/2010, ss. 123, 125 & sch. 8, pt. 1 | 1 November 2010 | S. 125 |
| S. 207(1) constr. of refs. | 5/2014, ss. 8(1), (2), 9(3) | 19 June 2014 | ESB (Electronic Communications Networks) (Commencement) Order 2014 (S.I. No. 286 of 2014), art. 2 |
| S. 232(2), subsec. substit. | 5/2002, s. 138, sch. 6, pars. 5 (f), 6(e)(i) | 30 March 2001 | Commenced as per s. 138, sch. 6 para. 6(e)(i) |
| S. 240(2)(l)(vi) am. | 5/2002, s. 138, sch. 6, pars. 5 (g), 6(e)(i) | 30 March 2001 | Commenced as per s. 138, sch. 6 para. 6(e)(i) |
| S. 243(4) rep. | 31/2010, ss. 123, 125 & sch. 8, pt. 1 | 1 November 2010 | S. 125 |
| S. 243(10) rep. | 31/2010, ss. 123, 125 & sch. 8, pt. 1 | 1 November 2010 | S. 125 |
| Sch. 1, par. 1 (p) am. | 5/2002, s. 138, sch. 6, pars. 5 (h) (i), 6 (e) (i) | 30 March 2001 | Commenced as per s. 138, sch. 6 para. 6(e)(i) |
| Sch. 1, par. 2 (g) am. | 5/2002, s. 138, sch. 6, pars. 5 (h) (ii), 6 (e) (i) | 30 March 2001 | Commenced as per s. 138, sch. 6 para. 6(e)(i) |
| Sch. 5, pt. 3 am. | 5/2002, s. 138, sch. 6, pars. 5 (i), 6 (e) (iii) | 1 January 2002 | Commenced as per s. 138, sch. 6 para. 6(e)(iii) |
| Sch. 5, pt. 4 rep. | 31/2010, ss. 123, 125 & sch. 8, pt. 1 | 1 November 2010 | S. 125 |
SIs made under the Act
| Section | SIs made under the Act |
|---|---|
| S. 104 | Mineral Oil Tax Regulations 2012 (S.I. No. 231 of 2012) |
| S. 104(4) | Excise Duty on Cigarettes (Quantitative Restrictions) Order 2013 (S.I. No. 553 of 2013) |
| Excise Duty on Tobacco Products (Quantitative Restrictions) Order 2009 (S.I. No. 403 of 2009) | |
| Excise Duty on Tobacco Products (Quantitative Restrictions) (Amendment) Order 2007 (S.I. No. 627 of 2007) | |
| Excise Duty on Tobacco Products (Quantitative Restrictions) Order 2006 (S.I. No. 644 of 2006) | |
| S. 153 | Control of Excisable Products Regulations 2024 (S.I. No. 36 of 2024) |
| Mineral Oil Tax (Mandatory Electronic Filing and Miscellaneous Amendments) Regulations 2017 (S.I. No. 34 of 2017) | |
| Disposal of Condemned Vehicles (Excise) Regulations 2014 (S.I. No. 617 of 2014) | |
| Control of Excisable Products (Amendment) Regulations 2013 (S.I. No. 368 of 2013) | |
| Disposal of Condemned Vehicles (Excise) Regulations 2013 (S.I. No. 109 of 2013) | |
| Mineral Oil Tax Regulations 2012 (S.I. No. 231 of 2012) | |
| Control of Excisable Products Regulations 2010 (S.I. No. 146 of 2010) | |
| Control of Excisable Products Regulations, 2001 (S.I. No. 443 of 2001) |