Updated to 10 October 2025 (Act No. 10 of 2025 and S.I. No. 474 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

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