Updated to 16 September 2025 (Act No. 10 of 2025 and S.I. No. 431 of 2025)
Finance Act 2002
No. 5 of 2002
Contents
Commencement
| Section | Commencement/Effective Date Where the commencement and effective dates differ, the effective date is shown below.
|
Commencement Information |
|---|---|---|
| Ss. 1-9 | 1 January 2002 | Commenced as per s. 141(8) |
| S. 10(1)(a)(i) | 25 March 2002 | Commenced as per s. 10(2)(a) |
| S. 10(1)(a)(ii)-(iv) | 1 January 2002 | Commenced as per s. 141(8) |
| S. 10(1)(b) | 1 January 2002 | Commenced as per s. 141(8) |
| S. 10(2) | 1 January 2002 | Commenced as per s. 141(8) |
| S. 11(1)(a) | 25 March 2002 | Commenced as per s. 11(2)(a) |
| S. 11(1)(b) | 1 January 2002 | Commenced as per s. 141(8) |
| S. 11(1)(c) | 25 March 2002 | Commenced as per s. 11(2)(a) |
| S. 11(2) | 1 January 2002 | Commenced as per s. 141(8) |
| S. 12 | 1 January 2002 | Commenced as per s. 141(8) |
| S. 13(1) | 16 April 2001 | Commenced as per s. 13(2) |
| S. 13(2) | 1 January 2002 | Commenced as per s. 141(8) |
| Ss. 14-22 | 1 January 2002 | Commenced as per s. 141(8) |
| S. 23(1)(a) | 1 January 2002 | Commenced as per s. 141(8) |
| S. 23(1)(b) | 10 September 2002 | Finance Act 2002 (Commencement of Paragraphs (b), (c)(i) and (d) of Section 23(1)) Order 2002 (S.I. No. 459 of 2002), art. 2 |
| S. 23(1)(c)(i) | 10 September 2002 | Finance Act 2002 (Commencement of Paragraphs (b), (c)(i) and (d) of Section 23(1)) Order 2002 (S.I. No. 459 of 2002), art. 2 |
| S. 23(1)(c)(ii) | 1 January 2002 | Commenced as per s. 141(8) |
| S. 23(1)(d) | 10 September 2002 | Finance Act 2002 (Commencement of Paragraphs (b), (c)(i) and (d) of Section 23(1)) Order 2002 (S.I. No. 459 of 2002), art. 2 |
| S. 23(1)(e) | 1 January 2002 | Commenced as per s. 141(8) |
| S. 23(2) | 1 January 2002 | Commenced as per s. 141(8) |
| Ss. 24-26 | 1 January 2002 | Commenced as per s. 141(8) |
| S. 27 | 6 April 2001 | Commenced as per s. 27(2) |
| S. 28 | 1 January 2002 | Commenced as per s. 141(8) |
| S. 29(1)(a)-(c) | 1 January 2002 | Commenced as per s. 141(8) |
| S. 29(1)(d) | 6 April 2001 | Commenced as per s. 29(2)(b) |
| S. 29(2) | 1 January 2002 | Commenced as per s. 141(8) |
| S. 30 | 6 April 2000 | Commenced as per s. 30 |
| Ss. 31-33 | 1 January 2002 | Commenced as per s. 141(8) |
| S. 34 | 15 May 2002 | Finance Act, 2002 (Commencement of Section 34) Order 2002 (S.I. No. 211 of 2002), art. 2 |
| Ss. 35-40 | 1 January 2002 | Commenced as per s. 141(8) |
| S. 41 | 1 May 2002 | Commenced as per s. 41(2) |
| S. 42(1)(a) | 30 November 1997 | Commenced as per s. 42(2)(a) |
| S. 42(1)(b), (c) | 1 January 2002 | Commenced as per s. 141(8) |
| S. 42(1)(d) | 6 March 2001 | Commenced as per s. 42(2)(c) |
| S. 42(2) | 1 January 2002 | Commenced as per s. 141(8) |
| S. 43(1) | 24 September 2004 | Finance Act 2002 (Section 43) (Commencement) Order 2004 (S.I. No. 646 of 2014), art. 2 |
| S. 43(2) | 1 January 2002 | Commenced as per s. 141(8) |
| Ss. 44, 45 | 1 January 2002 | Commenced as per s. 141(8) |
| S. 46 | 1 January 2001 | Commenced as per s. 46(2) |
| S. 47(1) | 11 February 1999 | Commenced as per s. 47(2) |
| S. 47(2) | 1 January 2002 | Commenced as per s. 141(8) |
| Ss. 48-50 | 1 January 2002 | Commenced as per s. 141(8) |
| S. 51(1)(a) | 1 April 2002 | Commenced as per s. 51(2)(a) |
| S. 51(1)(b)(i), (ii) | 6 April 2000 | Commenced as per s. 51(2)(b) |
| S. 51(1)(b)(iii)(I) | 1 April 2002 | Commenced as per s. 51(2)(a) |
| S. 51(1)(b)(iii)(II) | 1 January 2002 | Commenced as per s. 141(8) |
| S. 51(2) | 1 January 2002 | Commenced as per s. 141(8) |
| S. 52 | 1 January 2002 | Commenced as per s. 141(8) |
| S. 53 | 28 March 2003 | Commenced as per s. 53(5), as amended by 3/2003, s. 62(2) |
| S. 54, 55 | 1 January 2002 | Commenced as per s. 141(8) |
| S. 56 | 6 March 2001 | Commenced as per s. 56(2) |
| S. 57-63 | 1 January 2002 | Commenced as per s. 141(8) |
| Ss. 64-83 | 1 May 2002 | Commenced as per s. 83 |
| Ss. 84-88 | 25 March 2002 | Commenced on enactment |
| S. 89(a) | 6 December 2001 | Commenced as per s. 89(a) |
| S. 89(b) | 1 January 2002 | Commenced as per s. 89(b) |
| S. 89(b) | 1 March 2002 | Commenced as per s. 89(c) |
| Ss. 90-92 | 25 March 2002 | Commenced on enactment |
| S. 93 | 1 May 2002 | Finance Act 2002 (Section 93) (Commencement Order 2002 (S.I. No. 177 of 2002), art. 2 |
| S. 94(1)(a)(i) | 25 March 2002 | Commenced on enactment |
| S. 94(1)(a)(ii) | 1 July 2002 | Finance Act 2002 (Section 94 (1)(a)(ii) (Commencement) Order 2002 (S.I. No. 318 of 2002), art. 2 |
| S. 94(1)(b) | 25 March 2002 | Commenced on enactment |
| S. 94(2) | 25 March 2002 | Commenced on enactment |
| Ss. 95-97 | 25 March 2002 | Commenced on enactment |
| S. 98 | 1 March 2002 | Commenced as per s. 141(9)(a) |
| Ss. 99-102 | 25 March 2002 | Commenced as per s. 141(9)(d) |
| S. 103 | 1 March 2002 | Commenced as per s. 141(9)(a) |
| Ss. 104, 105 | 25 March 2002 | Commenced as per s. 141(9)(d) |
| S. 106(a) | 1 May 2002 | Commenced as per s. 141(9)(b) |
| S. 106(b) | 25 March 2002 | Commenced as per s. 141(9)(d) |
| S. 107 | 25 March 2002 | Commenced as per s. 141(9)(d) |
| S. 108 | 1 September 2002 | Commenced as per s. 141(9)(c) |
| Ss. 109, 110 | 25 March 2002 | Commenced as per s. 141(9)(d) |
| S. 113(1)(a) | 6 December 2001 | Commenced as per s. s. 113(2)(a) |
| S. 113(1)(b), (c) | 25 March 2002 | Commenced on enactment |
| S. 113(2) | 25 March 2002 | Commenced on enactment |
| Ss. 114-135 | 25 March 2002 | Commenced on enactment |
| S. 136 | 10 September 2004 | Finance Act 2002 (Section 136) (Commencement) Order 2004 (S.I. No. 541 of 2014), art. 2 |
| S. 137-141 | 25 March 2002 | Commenced on enactment |
| Schs. 1-5 | 25 March 2002 | Commenced on enactment |
| Sch. 6 para. 1(a) | 1 January 2002 | Commenced as per s. 138, sch. 6 para. 6(a)(i) |
| Sch. 6 para. 1(b)-(e) | 25 March 2002 | Commenced as per s. 138, sch. 6 para. 6(a)(ii) |
| Sch. 6 para. 2 | 25 March 2002 | Commenced on enactment |
| Sch. 6 para. 3(a)-(c) | 1 January 2002 | Commenced as per s. 138, sch. 6 para. 6(c)(i) |
| Sch. 6 para. 3(d)-(f) | 6 April 2001 | Commenced as per s. 138, sch. 6 para. 6(c)(iii) |
| Sch. 6 para. 3(g) | 25 March 2002 | Commenced on enactment |
| Sch. 6 para. 3(h) | 6 April 2001 | Commenced as per s. 138, sch. 6 para. 6(c)(iii) |
| Sch. 6 para. 3(i) | 1 January 2002 | Commenced as per s. 138, sch. 6 para. 6(c)(i) |
| Sch. 6 para. 3(j) | 6 April 2001 | Commenced as per s. 138, sch. 6 para. 6(c)(iii) |
| Sch. 6 para. 3(k), (l) | 1 January 2002 | Commenced as per s. 138, sch. 6 para. 6(c)(i) |
| Sch. 6 para. 3(m) | 25 March 2002 | Commenced as per s. 138, sch. 6 para. 6(c)(v) |
| Sch. 6 para. 3(n) | 1 January 2002 | Commenced as per s. 138, sch. 6 para. 6(c)(i) |
| Sch. 6 para. 3(o) | 25 March 2002 | Commenced on enactment |
| Sch. 6 para. 3(p)-(t) | 1 January 2002 | Commenced as per s. 138, sch. 6 para. 6(c)(i) |
| Sch. 6 para. 3(u) | 25 March 2002 | Commenced as per s. 138, sch. 6 para. 6(c)(v) |
| Sch. 6 para. 3(v)-(x) | 6 April 2001 | Commenced as per s. 138, sch. 6 para. 6(c)(iii) |
| Sch. 6 para. 4 | 25 March 2002 | Commenced on enactment |
| Sch. 6 para. 5(a)-(d) | 30 March 2001 | Commenced as per s. 138, sch. 6 para. 6(e)(i) |
| Sch. 6 para. 5(e) | 25 March 2002 | Commenced as per s. 138, sch. 6 para. 6(e)(ii) |
| Sch. 6 para. 5(f)-(h) | 30 March 2001 | Commenced as per s. 138, sch. 6 para. 6(e)(i) |
| Sch. 6 para. 5(i) | 1 January 2002 | Commenced as per s. 138, sch. 6 para. 6(e)(iii) |
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 |
|---|---|---|---|
| Trans. of functns. under. | 42/2004, ss. 3(1), 4, 58, 59(1), (2), (3), sch. 3 | 1 January 2005 | Health Act 2004 (Commencement) (No. 2) Order 2004 (S.I. No. 887 of 2004), art. 2 |
| References construed | 1/2014, ss. 1(22), 9(2),(3), 25(2) | 1 June 2014 | Local Government Reform Act 2014 (Commencement of Certain Provisions) (No. 3) Order 2014 (S.I. No. 214 of 2014), art. 2 |
| S. 3, applic. mod. | 6/2011, ss. 6 (2), 84(8) | 1 January 2011 | Commenced as per s. 84(8) |
| 3/2008, ss. 3(2), 144(8) | 13 March 2008 | Commenced as per s. 144(8) | |
| 11/2007, s. 3(2), 130(9) | 1 January 2007 | Commenced as per s. 130(9) | |
| 6/2006, s. 3(2) | 1 January 2006 | Commenced as per s. 130(8) | |
| 8/2004, ss. 3(2), 94(8) | 1 January 2004 | Commenced as per s. 94(8) | |
| 3/2003, ss. 3(2), 171(9) | 28 March 2003 | Commenced on enactment | |
| S. 20(2) substit. | 3/2003, ss. 49(5), 171(9) | 28 March 2003 | Commenced on enactment |
| S. 53(5) subsec. substit. | 3/2003, s. 62(2), (3) | 28 March 2003 | Commenced as per s. 62(3) |
| S. 64 amended | 43/2024, s. 71(a)-(k) | 12 November 2024 | Commenced on enactment |
| 45/2019, ss. 47(1)(a), 47(2) | 1 January 2020 | Finance Act 2019 (Section 47) (Commencement) Order 2019 (S.I. No. 689 of 2019), art. 2 | |
| 41/2017, s. 50(a) | 25 December 2017 | Commenced on enactment | |
| 7/2015, ss. 33(2)(a), 40(3) | 15 April 2015 | Betting (Amendment) Act 2015 (Commencement) Order 2015 (S.I. No. 128 of 2015), art. 3(1) | |
| 41/2013, s. 54(1)(a) | 18 December 2013 | Commenced on enactment | |
| 6/2011, s. 49(1)(a)-(c), (3) | 15 April 2015 | Finance Act 2011 (Section 49) (Commencement) Order 2015 (S.I. No. 132 of 2015), art. 3 | |
| S. 65 amended | 43/2024, ss. 75(1)(a), 75(2) | 1 June 2025 | Finance Act 2024 (Section 75(1)) (Commencement) Order 2025 (S.I. No. 123 of 2025), art. 2 |
| 41/2013, ss. 54(2)(a), (3) | 15 April 2015 | Finance (No. 2) Act 2013 (Section 54) (Commencement) Order 2015 (S.I. No. 129 of 2015), art. 3 | |
| S. 66(1) amended | 43/2024, ss. 75(1)(b)(i), 75(2) | 1 June 2025 | Finance Act 2024 (Section 75(1)) (Commencement) Order 2025 (S.I. No. 123 of 2025), art. 2 |
| 41/2013, ss. 54(2)(b)(i), (3) | 15 April 2015 | Finance (No. 2) Act 2013 (Section 54) (Commencement) Order 2015 (S.I. No. 129 of 2015), art. 3 | |
| S. 66(3) amended | 43/2024, ss. 75(1)(b)(ii), 75(2) | 1 June 2025 | Finance Act 2024 (Section 75(1)) (Commencement) Order 2025 (S.I. No. 123 of 2025), art. 2 |
| 7/2015, ss. 33(1), 40(3) | 15 April 2015 | Betting (Amendment) Act 2015 (Commencement) Order 2015 (S.I. No. 128 of 2015), art. 3(1) | |
| 41/2013, ss. 54(2)(b)(ii), (3) | 15 April 2015 | Finance (No. 2) Act 2013 (Section 54) (Commencement) Order 2015 (S.I. No. 129 of 2015), art. 3 | |
| S. 66(4) amended | 35/2024, ss. 1(2), 229(a) | Not yet commenced. Commencement order required under s. 1(2) | |
| S. 66(4) substit. | 7/2015, ss. 33(2)(b), 40(3) | 15 April 2015 | Betting (Amendment) Act 2015 (Commencement) Order 2015 (S.I. No. 128 of 2015), art. 3(1) |
| 41/2013, ss. 54(2)(b)(iii), (3) | 15 April 2015 | Finance (No. 2) Act 2013 (Section 54) (Commencement) Order 2015 (S.I. No. 129 of 2015), art. 3 | |
| S. 66A ins. | 6/2011, s. 49(1)(d), (3) | 15 April 2015 | Finance Act 2011 (Section 49) (Commencement) Order 2015 (S.I. No. 132 of 2015), art. 3 |
| S. 66A(1)(a) amended | 43/2024, ss. 75(1)(c)(i), 75(2) | 1 June 2025 | Finance Act 2024 (Section 75(1)) (Commencement) Order 2025 (S.I. No. 123 of 2025), art. 2 |
| 41/2013, s. 54(1)(b)(i) | 18 December 2013 | Commenced on enactment | |
| S. 66A(1)(a) substituted | 7/2015, ss. 33(3), 40(3) | 15 April 2015 | Betting (Amendment) Act 2015 (Commencement) Order 2015 (S.I. No. 128 of 2015), art. 3(1) |
| S. 66A(1)(b) substituted | 43/2024, ss. 75(1)(c)(ii), 75(2) | 1 June 2025 | Finance Act 2024 (Section 75(1)) (Commencement) Order 2025 (S.I. No. 123 of 2025), art. 2 |
| S. 66A(4) am. | 41/2013, s. 54(1)(b)(ii) | 18 December 2013 | Commenced on enactment |
| S. 66A table substit. | 41/2013, s. 54(1)(b)(iii) | 18 December 2013 | Commenced on enactment |
| S. 66B, table substituted | 43/2024, ss. 75(1)(d)(ii), 75(2) | 1 June 2025 | Finance Act 2024 (Section 75(1)) (Commencement) Order 2025 (S.I. No. 123 of 2025), art. 2 |
| S. 66B ins. | 6/2011, s. 49(1)(d), (3) | 15 April 2015 | Finance Act 2011 (Section 49) (Commencement) Order 2015 (S.I. No. 132 of 2015), art. 3 |
| S. 66B(1)(a) amended | 43/2024, ss. 75(1)(d)(i), 75(2) | 1 June 2025 | Finance Act 2024 (Section 75(1)) (Commencement) Order 2025 (S.I. No. 123 of 2025), art. 2 |
| 41/2013, s. 54(1)(c)(i) | 18 December 2013 | Commenced on enactment | |
| S. 66B(1)(a) substituted | 7/2015, ss. 33(4), 40(3) | 15 April 2015 | Betting (Amendment) Act 2015 (Commencement) Order 2015 (S.I. No. 128 of 2015), art. 3(1) |
| S. 66B(4) am. | 41/2013, s. 54(1)(c)(ii) | 18 December 2013 | Commenced on enactment |
| S. 66B table substit. | 41/2013, s. 54(1)(c)(iii) | 18 December 2013 | Commenced on enactment |
| S. 66C substituted | 43/2024, ss. 75(1)(e), 75(2) | 1 June 2025 | Finance Act 2024 (Section 75(1)) (Commencement) Order 2025 (S.I. No. 123 of 2025), art. 2 |
| S. 66D substituted | 43/2024, ss. 75(1)(f), 75(2) | 1 June 2025 | Finance Act 2024 (Section 75(1)) (Commencement) Order 2025 (S.I. No. 123 of 2025), art. 2 |
| Ss. 66C, 66D ins. | 41/2013, ss. 54(2)(c), (3) | 15 April 2015 | Finance (No. 2) Act 2013 (Section 54) (Commencement) Order 2015 (S.I. No. 129 of 2015), art. 3 |
| S. 67 amended | 43/2024, ss. 72(1)(a), 72(2) | 1 January 2025 | Commenced as per s. 72(2) |
| S. 67 applied as if s. 53(1)(a) of the Finance (No. 2) Act 2008 (25/2008) never had effect | 12/2009, s. 17(1) | 3 June 2009 | Commenced on enactment |
| S. 67(1) amended | 30/2018, ss. 35(1)(a), 35(2) | 1 January 2019 | Commenced as per s. 35(2) |
| 12/2009, ss. 17(2), 17(3) | 3 June 2009 | Commenced on enactment | |
| 25/2008, s. 53(1)(a), (2) | 1 May 2009 | Commenced as per s. 53(2) | |
| 6/2006, s. 90(1) and (2) | 1 July 2006 | Commenced as per s. 90(2) | |
| S. 67(1A) substituted | 43/2024, ss. 72(1)(b), 72(2) | 1 January 2025 | Commenced as per s. 72(2) |
| S. 67(1A) subsec. ins. | 25/2008, s. 53(1)(b), (2) | 24 December 2008 | Commenced on enactment |
| S. 67(2A) inserted | 44/2022, ss. 50, 106(8) | 15 December 2022 | Commenced on enactment |
| S. 67(3A) ins. | 8/2013, s. 57(1)(a) | ||
| S. 67(4) am. | 3/2008, s. 77 | 13 March 2008 | Commenced on enactment |
| 6/2006, s. 82 | 31 March 2006 | Commenced on enactment | |
| S. 67A substituted | 43/2024, ss. 73(1), 73(2) | 1 January 2025 | Commenced as per s. 73(2) |
| S. 67A ins. | 6/2011, s. 49(1)(e), (3) | 1 August 2015 | Finance Act 2011 (Section 49) (Commencement) Order 2015 (S.I. No. 132 of 2015), art. 4 |
| S. 67B ins. | 6/2011, s. 49(1)(e), (3) | 1 August 2015 | Finance Act 2011 (Section 49) (Commencement) Order 2015 (S.I. No. 132 of 2015), art. 4 |
| S. 67B(1) amended | 30/2018, ss. 35(1)(b), 35(2) | 19 December 2018 | Commenced on enactment |
| S. 68(1)(b) amended | 41/2017, s. 50(b) | 25 December 2017 | Commenced on enactment |
| S. 68(2) reference to "Bord na gCon" construed | 15/2019, s.8(2) | 1 October 2020 | Greyhound Racing Act 2019 (Commencement) Order 2020 (S.I. No. 399 of 2020), art. 2(b) |
| S. 68A amended | 43/2024, s. 74 | 12 November 2024 | Commenced on enactment |
| S. 68A inserted | 45/2019, ss. 47(1)(b), 47(2) | 1 January 2020 | Finance Act 2019 (Section 47) (Commencement) Order 2019 (S.I. No. 689 of 2019), art. 2 |
| S. 69 am. | 6/2011, s. 49(1)(f), (3) | 1 August 2015 | Finance Act 2011 (Section 49) (Commencement) Order 2015 (S.I. No. 132 of 2015), art. 4 |
| S. 69A ins. | 6/2011, s. 49(1)(g), (3) | 1 August 2015 | Finance Act 2011 (Section 49) (Commencement) Order 2015 (S.I. No. 132 of 2015), art. 4 |
| S. 70 date appointed for returns under | S.I. No. 803 of 2004, art. 3. See also art. 2 & schedule | 31 December 2004 | Taxes (Electronic Transmission of Betting Duty Returns) (Specified Provisions and Appointed Day) Order 2004 (S.I. No. 803 of 2004), art, 3 |
| S. 70 am. | 6/2011, s. 49(1)(h), (3) | 1 August 2015 | Finance Act 2011 (Section 49) (Commencement) Order 2015 (S.I. No. 132 of 2015), art. 4 |
| S. 70A inserted | 7/2015, ss. 33(6), 40(3) | 15 April 2015 | Betting (Amendment) Act 2015 (Commencement) Order 2015 (S.I. No. 128 of 2015), art. 3(1) |
| S. 71 substit. | 6/2006, s. 91(1) and (2) | 1 July 2006 | Commenced as per s. 91(2) |
| S. 71(1) am. | 6/2011, s. 49(1)(i), (3) | 1 August 2015 | Finance Act 2011 (Section 49) (Commencement) Order 2015 (S.I. No. 132 of 2015), art. 4 |
| S. 71(2) del. | 6/2011, s. 49(1)(j), (3) | 15 April 2015 | Finance Act 2011 (Section 49) (Commencement) Order 2015 (S.I. No. 132 of 2015), art. 3 |
| S. 71(2) restricted | 25/2008, s. 54 | 24 December 2008 | Commenced on enactment |
| S. 71(2) notification requirements for change of election under | S.I. No. 801 of 2004, regs. 2, 6 | 1 January 2005 | Betting Duty Regulations 2004 (S.I. No. 801 of 2004), reg. 2 |
| S.I. No. 174 of 2002, regs. 2, 6 | 1 May 2002 | Betting Duty Regulations 2002 (S.I. No. 174 of 2002), reg. 2 | |
| S. 72 del. | 9/2012, s. 77 | 31 March 2012 | Commenced on enactment |
| S. 72(2)(d) am. | 6/2011, s. 49(1)(k), (3) | Not yet commenced. Commencement order required under s. 49(3) | |
| S. 73 del. | 9/2012, s. 77 | 31 March 2012 | Commenced on enactment |
| S. 73A new s. | 3/2003, s. 111 (1) (2) | 1 May 2003 | Finance Act 2003 (Section 111) (Commencement) Order 2003 (S.I. No. 173 of 2003), art. 2 |
| S. 73A del. | 9/2012, s. 77 | 31 March 2012 | Commenced on enactment |
| S. 74 del. | 9/2012, s. 77 | 31 March 2012 | Commenced on enactment |
| S. 74(1) substit. | 12/2009, s. 29(6), (7)(a) | 3 June 2009 | Commenced on enactment |
| S. 75 del. | 9/2012, s. 77 | 31 March 2012 | Commenced on enactment |
| S. 75 repealed with saver | 25/2008, s. 97 and sch. 4, pars. 2, 5, 6, table, pt. 1 | 24 December 2008 | Commenced on enactment |
| S. 75(1) del. S. 75A ins. S. 76 am. S. 77(1) am. S. 77(1)(a) am. S. 77(1)(b) S. 77(1)(c) substit. | 6/2011, s. 49(1)(l), (3) | Not yet commenced. Commencement order required under s. 49(3) | |
| S. 75A ins. | 6/2011, s. 49(1)(m), (3) | Not yet commenced. Commencement order required under s. 49(3) | |
| S. 75A del. | 9/2012, s. 77 | 31 March 2012 | Commenced on enactment |
| S. 76 am. | 6/2011, s. 49(1)(n), (3) | Not yet commenced. Commencement order required under s. 49(3) | |
| 3/2008, s. 77 | 13 March 2008 | Commenced on enactment | |
| 6/2006, s. 82 | 31 March 2006 | Commenced on enactment | |
| S. 76 del. | 9/2012, s. 77 | 31 March 2012 | Commenced on enactment |
| S. 77(1) am. | 8/2013, s. 57(2)(a), (3), 108(9) | 15 April 2015 | Finance Act 2013 (Section 57) (Commencement) Order 2015 (S.I. No. 130 of 2015), art. 3 |
| 6/2011, s. 49(1)(o), (3) | Not yet commenced. Commencement order required under s. 49(3) | ||
| S. 77(1)(a) am. | 6/2011, s. 49(1)(p), (3) | Not yet commenced. Commencement order required under s. 49(3) | |
| S. 77(1)(b) amended | 45/2019, ss. 47(1)(c)(i), 47(2) | 1 January 2020 | Finance Act 2019 (Section 47) (Commencement) Order 2019 (S.I. No. 689 of 2019), art. 2 |
| 8/2013, s. 57(2)(b), (3), 108(9) | 15 April 2015 | Finance Act 2013 (Section 57) (Commencement) Order 2015 (S.I. No. 130 of 2015), art. 3 | |
| 8/2013, s. 57(1)(b)(i) | |||
| 6/2011, s. 49(1)(q), (3) | Not yet commenced. Commencement order required under s. 49(3) | ||
| S. 77(1)(c) amended | 45/2019, ss. 47(1)(c)(ii), 47(2) | 1 January 2020 | Finance Act 2019 (Section 47) (Commencement) Order 2019 (S.I. No. 689 of 2019), art. 2 |
| 8/2013, s. 57(1)(b)(ii) | |||
| S. 77(1)(c) substit. | 8/2013, s. 57(2)(c), (3), 108(9) | 15 April 2015 | Finance Act 2013 (Section 57) (Commencement) Order 2015 (S.I. No. 130 of 2015), art. 3 |
| 6/2011, s. 49(1)(r), (3) | Not yet commenced. Commencement order required under s. 49(3) | ||
| S. 77(1)(d) inserted | 45/2019, ss. 47(1)(c)(iii), 47(2) | 1 January 2020 | Finance Act 2019 (Section 47) (Commencement) Order 2019 (S.I. No. 689 of 2019), art. 2 |
| S. 77(1)(d) del. | 8/2013, s. 57(1)(b)(iii) | ||
| S. 77(2) am. | 3/2008, s. 77 | 13 March 2008 | Commenced on enactment |
| 6/2006, s. 82 | 31 March 2006 | Commenced on enactment | |
| S. 78(4) am. | 3/2008, s. 77 | 13 March 2008 | Commenced on enactment |
| 6/2006, s. 82 | 31 March 2006 | Commenced on enactment | |
| S. 78(5)(b)(i) amended | 35/2024, ss. 1(2), 229(b) | Not yet commenced. Commencement order required under s. 1(2) | |
| 7/2015, ss. 33(5), 40(3) | 15 April 2015 | Betting (Amendment) Act 2015 (Commencement) Order 2015 (S.I. No. 128 of 2015), art. 3(1) | |
| S. 78(5)(c) amended | 43/2024, ss. 75(1)(g), 75(2) | 1 June 2025 | Finance Act 2024 (Section 75(1)) (Commencement) Order 2025 (S.I. No. 123 of 2025), art. 2 |
| S. 78(6)(b) am. | 3/2008, s. 77 | 13 March 2008 | Commenced on enactment |
| 6/2006, s. 82 | 31 March 2006 | Commenced on enactment | |
| S. 78(7) am. | 3/2008, s. 77 | 13 March 2008 | Commenced on enactment |
| 6/2006, s. 82 | 31 March 2006 | Commenced on enactment | |
| S.90 rep. with trans. provns.* | 3/2003, ss. 83, 86, sch. 1 | 1 July 2004 | Finance Act 2003 (Commencement of Chapter 1 of Part 2) Order 2004 (S.I. No. 373 of 2004), art. 2 |
| Pt. 3 (ss. 98 - 110)(in so far as it is unrepealed) rep. | 31/2010, ss. 123, 125 & sch. 8, pt. 1 | 1 November 2010 | Commenced as per s. 125 |
| S.129 rep. | 5/2005, ss. 145 (6) (a) (b) (ix), 150 (9) | 25 March 2005 | Commenced on enactment |
| S. 130 am. | 37/2014, ss. 97(a), 97(b), Sch. 3, paras. 4 & 8(a) | 23 December 2014 | Commenced on enactment |
| S. 136, construction of references | 27/2014, ss. 43, 28(1), 35(2) | 27 July 2014 | Commenced on enactment |
| S.136 (2) am. | 3/2003, s.167 | 28 March 2003 | Commenced on enactment |
| S. 141(4) rep. | 31/2010, ss. 123, 125 & sch. 8, pt. 1 | 1 November 2010 | Commenced as per s. 125 |
| S. 141(9) rep. | 31/2010, ss. 123, 125 & sch. 8, pt. 1 | 1 November 2010 | Commenced as per s. 125 |
| Sch. 6, par. 1 rep. | 31/ 2010, ss. 123, 125 & sch. 8, pt. 1 | 1 November 2010 | Commenced as per s. 125 |
| Sch. 6, par. 6(a) rep. | 31/2010, ss. 123, 125 & sch. 8, pt. 1 | 1 November 2010 | Commenced as per s. 125 |
SIs made under the Act
| Section | SIs made under the Act |
|---|---|
| S. 77 | Betting Duty and Betting Intermediary Duty (Amendment) Regulations 2020 (S.I. No. 1 of 2020) |
| Betting Duty and Betting Intermediary Duty Regulations 2015 (S.I. No. 341 of 2015) | |
| Betting Duty Regulations 2004 (S.I. No. 801 of 2004) | |
| Betting Duty Regulations 2002 (S.I. No. 174 of 2002) |