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Updated to 11 July 2025 (Act No. 6 of 2025 and S.I. No. 316 of 2025)

Finance Act 2002
No. 5 of 2002

Contents

Commencement

SectionCommencement DateCommencement 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
Trans. of functns. under. 42/2004, ss. 3(1), 4, 58, 59(1), (2), (3), sch. 3
References construed 1/2014, ss. 1(22), 9(2),(3), 25(2)
S. 3, applic. mod. 6/2011, ss. 6 (2), 84(8)
  3/2008, ss. 3(2), 144(8)
  11/2007, s. 3(2), 130(9)
  6/2006, s. 3(2)
  8/2004, ss. 3(2), 94(8)
  3/2003, ss. 3(2), 171(9)
S. 20(2) substit. 3/2003, ss. 49(5), 171(9)
S. 53(5) subsec. substit. 3/2003, s. 62(2), (3)
S. 64 amended 43/2024, s. 71(a)-(k)
  45/2019, ss. 47(1)(a), 47(2)
  41/2017, s. 50(a)
  7/2015, ss. 33(2)(a), 40(3)
  41/2013, s. 54(1)(a)
  6/2011, s. 49(1)(a)-(c), (3)
S. 65 amended 43/2024, ss. 75(1)(a), 75(2)
  41/2013, ss. 54(2)(a), (3)
S. 66(1) amended 43/2024, ss. 75(1)(b)(i), 75(2)
  41/2013, ss. 54(2)(b)(i), (3)
S. 66(3) amended 43/2024, ss. 75(1)(b)(ii), 75(2)
  7/2015, ss. 33(1), 40(3)
  41/2013, ss. 54(2)(b)(ii), (3)
S. 66(4) amended 35/2024, ss. 1(2), 229(a)
S. 66(4) substit. 7/2015, ss. 33(2)(b), 40(3)
  41/2013, ss. 54(2)(b)(iii), (3)
S. 66A ins. 6/2011, s. 49(1)(d), (3)
S. 66A(1)(a) amended 43/2024, ss. 75(1)(c)(i), 75(2)
  41/2013, s. 54(1)(b)(i)
S. 66A(1)(a) substituted 7/2015, ss. 33(3), 40(3)
S. 66A(1)(b) substituted 43/2024, ss. 75(1)(c)(ii), 75(2)
S. 66A(4) am. 41/2013, s. 54(1)(b)(ii)
S. 66A table substit. 41/2013, s. 54(1)(b)(iii)
S. 66B, table substituted 43/2024, ss. 75(1)(d)(ii), 75(2)
S. 66B ins. 6/2011, s. 49(1)(d), (3)
S. 66B(1)(a) amended 43/2024, ss. 75(1)(d)(i), 75(2)
  41/2013, s. 54(1)(c)(i)
S. 66B(1)(a) substituted 7/2015, ss. 33(4), 40(3)
S. 66B(4) am. 41/2013, s. 54(1)(c)(ii)
S. 66B table substit. 41/2013, s. 54(1)(c)(iii)
S. 66C substituted 43/2024, ss. 75(1)(e), 75(2)
S. 66D substituted 43/2024, ss. 75(1)(f), 75(2)
Ss. 66C, 66D ins. 41/2013, ss. 54(2)(c), (3)
S. 67 amended 43/2024, ss. 72(1)(a), 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)
S. 67(1) amended 30/2018, ss. 35(1)(a), 35(2)
  12/2009, ss. 17(2), 17(3)
  25/2008, s. 53(1)(a), (2)
  6/2006, s. 90(1) and (2)
S. 67(1A) substituted 43/2024, ss. 72(1)(b), 72(2)
S. 67(1A) subsec. ins. 25/2008, s. 53(1)(b), (2)
S. 67(2A) inserted 44/2022, ss. 50, 106(8)
S. 67(3A) ins. 8/2013, s. 57(1)(a)
S. 67(4) am. 3/2008, s. 77
  6/2006, s. 82
S. 67A substituted 43/2024, ss. 73(1), 73(2)
S. 67A ins. 6/2011, s. 49(1)(e), (3)
S. 67B ins. 6/2011, s. 49(1)(e), (3)
S. 67B(1) amended 30/2018, ss. 35(1)(b), 35(2)
S. 68(1)(b) amended 41/2017, s. 50(b)
S. 68(2) reference to "Bord na gCon" construed 15/2019, s.8(2)
S. 68A amended 43/2024, s. 74
S. 68A inserted 45/2019, ss. 47(1)(b), 47(2)
S. 69 am. 6/2011, s. 49(1)(f), (3)
S. 69A ins. 6/2011, s. 49(1)(g), (3)
S. 70 date appointed for returns under S.I. No. 803 of 2004, art. 3. See also art. 2 & schedule
S. 70 am. 6/2011, s. 49(1)(h), (3)
S. 70A inserted 7/2015, ss. 33(6), 40(3)
S. 71 substit. 6/2006, s. 91(1) and (2)
S. 71(1) am. 6/2011, s. 49(1)(i), (3)
S. 71(2) del. 6/2011, s. 49(1)(j), (3)
S. 71(2) restricted 25/2008, s. 54
S. 71(2) notification requirements for change of election under S.I. No. 801 of 2004, regs. 2, 6
  S.I. No. 174 of 2002, regs. 2, 6
S. 72 del. 9/2012, s. 77
S. 72(2)(d) am. 6/2011, s. 49(1)(k), (3)
S. 73 del. 9/2012, s. 77
S. 73A new s. 3/2003, s. 111 (1) (2)
S. 73A del. 9/2012, s. 77
S. 74 del. 9/2012, s. 77
S. 74(1) substit. 12/2009, s. 29(6), (7)(a)
S. 75 del. 9/2012, s. 77
S. 75 repealed with saver 25/2008, s. 97 and sch. 4, pars. 2, 5, 6, table, pt. 1
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)
S. 75A ins. 6/2011, s. 49(1)(m), (3)
S. 75A del. 9/2012, s. 77
S. 76 am. 6/2011, s. 49(1)(n), (3)
  3/2008, s. 77
  6/2006, s. 82
S. 76 del. 9/2012, s. 77
S. 77(1) am. 8/2013, s. 57(2)(a), (3), 108(9)
  6/2011, s. 49(1)(o), (3)
S. 77(1)(a) am. 6/2011, s. 49(1)(p), (3)
S. 77(1)(b) amended 45/2019, ss. 47(1)(c)(i), 47(2)
  8/2013, s. 57(2)(b), (3), 108(9)
  8/2013, s. 57(1)(b)(i)
  6/2011, s. 49(1)(q), (3)
S. 77(1)(c) amended 45/2019, ss. 47(1)(c)(ii), 47(2)
  8/2013, s. 57(1)(b)(ii)
S. 77(1)(c) substit. 8/2013, s. 57(2)(c), (3), 108(9)
  6/2011, s. 49(1)(r), (3)
S. 77(1)(d) inserted 45/2019, ss. 47(1)(c)(iii), 47(2)
S. 77(1)(d) del. 8/2013, s. 57(1)(b)(iii)
S. 77(2) am. 3/2008, s. 77
  6/2006, s. 82
S. 78(4) am. 3/2008, s. 77
  6/2006, s. 82
S. 78(5)(b)(i) amended 35/2024, ss. 1(2), 229(b)
  7/2015, ss. 33(5), 40(3)
S. 78(5)(c) amended 43/2024, ss. 75(1)(g), 75(2)
S. 78(6)(b) am. 3/2008, s. 77
  6/2006, s. 82
S. 78(7) am. 3/2008, s. 77
  6/2006, s. 82
S.90 rep. with trans. provns.* 3/2003, ss. 83, 86, sch. 1
Pt. 3 (ss. 98 - 110)(in so far as it is unrepealed) rep. 31/2010, ss. 123, 125 & sch. 8, pt. 1
S.129 rep. 5/2005, ss. 145 (6) (a) (b) (ix), 150 (9)
S. 130 am. 37/2014, ss. 97(a), 97(b), Sch. 3, paras. 4 & 8(a)
S. 136, construction of references 27/2014, ss. 43, 28(1), 35(2)
S.136 (2) am. 3/2003, s.167
S. 141(4) rep. 31/2010, ss. 123, 125 & sch. 8, pt. 1
S. 141(9) rep. 31/2010, ss. 123, 125 & sch. 8, pt. 1
Sch. 6, par. 1 rep. 31/ 2010, ss. 123, 125 & sch. 8, pt. 1
Sch. 6, par. 6(a) rep. 31/2010, ss. 123, 125 & sch. 8, pt. 1

SIs made under the Act

SectionSIs 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)

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