Updated to 16 September 2025 (Act No. 10 of 2025 and S.I. No. 431 of 2025)

Contents

Commencement

Section Commencement/Effective Date
Where the commencement and effective dates differ, the effective date is shown below.
Commencement Information
Whole Act 21 February 2003 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
Access to information for admin. under. 3/2004, ss. 1(2), 66(1)(h) 5 December 2005 Civil Registration Act 2004 (Commencement) Order 2005 (S.I. No. 764 of 2005), art. 2(f)
Data sharing to allow Revenue performance of functions under 36/2011, s. 14 19 December 2011 Commenced on enactment
  30/2009, ss. 11(1)(b), 16(2) 24 July 2009 Local Government (Charges) Regulations 2009 (S.I. No. 279 of 2009), art. 2
S. 2(1) amended 39/2023, ss. 79(a)(i), 102(8) 18 December 2023 Commenced on enactment
  44/2022, ss. 75(a)(i)(I), (II), 106(8) 15 December 2022 Commenced on enactment
  45/2021, ss. 85(3), 85(4) 21 December 2021 Commenced as per s. 85(4)
  59/2015, sch. 2, pt. 3, s. 3(a) 21 March 2016 Finance (Tax Appeals) Act 2015 (Commencement) Order 2016 (S.I. No. 110 of 2016)
  1/2014, ss. 1(22), 5(6), sch. 2 pt. 5 1 June 2014 Local Government Reform Act 2014 (Commencement of Certain Provisions) (No. 3) Order 2014 (S.I. No. 214 of 2014), art. 2
  9/2012, s. 110 8 February 2012 Commenced as per s. 110(2)
  18/2011, ss. 3, 5(8) & sch. 3 *
  5/2010, s. 159 & sch. 4, pars. 3(a), 6(c) 3 April 2010 Commenced as per sch. 4 para. 6(c)
  27/2009, ss. 2, 8(1), sch. 1 1 December 2009 Land and Conveyancing Law Reform Act 2009 (Commencement) Order 2009 (S.I. No. 356 of 2009), art. 2
  8/2004, s.89, sch. 3, 2 (a) 21 February 2003 Commenced as per s. 89, sch. 3 para. 5(b)
S. 2(1A) ins. 9/2012, s. 111(1)(a), (2) 8 February 2012 Commenced as per s. 111(2)
S. 2(1B) ins. 9/2012, s. 111(1)(a), (2) 8 February 2012 Commenced as per s. 111(2)
S. 2(1C) deleted 39/2023, ., S. 102(8) 18 December 2023 Commenced on enactment
S. 2(1C) inserted 44/2022, ss. 75(a)(ii), 106(8) 15 December 2022 Commenced on enactment
S. 2(4) amended 39/2023, ss. 79(a)(iii), 102(8) 18 December 2023 Commenced on enactment
  44/2022, ss. 75(a)(iii), 106(8) 15 December 2022 Commenced on enactment
S. 2(5) am. 8/2004, s.77 25 March 2004 Commenced on enactment
S. 2(10) deleted 39/2023, ss. 79(a)(iv), 102(8) 18 December 2023 Commenced on enactment
S. 2(10) inserted 44/2022, ss. 75(a)(iv), 106(8) 15 December 2022 Commenced on enactment
S. 2A inserted 39/2023, ss. 79(b), 102(8) 18 December 2023 Commenced on enactment
S. 5(4) am. 8/2013, s. 103(2)(a), (3)(b) 27 March 2013 Commenced on enactment
  18/2011, ss. 3, 5(8), (9)(b) & sch. 3 *
S. 6(1)(b) am. 8/2004, s.89, sch. 3, 2 (b) 21 February 2003 Commenced as per s. 89, sch. 3 para. 5(b)
S. 6(2A) inserted 26/2020, ss. 62(4)(a), 62(6) 15 March 2021 Finance Act 2020 (Section 62) (Commencement) Order 2021 (S.I. No. 108 of 2021), art. 2
S. 6(5)(b) substit. 6/2006, s. 113(1), (2) 31 March 2006 Commenced on enactment
S. 11(2A) inserted 26/2020, ss. 62(4)(b), 62(6) 15 March 2021 Finance Act 2020 (Section 62) (Commencement) Order 2021 (S.I. No. 108 of 2021), art. 2
S. 11(5)(b) substit. 6/2006, s. 114(1), (2) 31 March 2006 Commenced on enactment
S. 14 am. 18/2011, ss. 3, 5(8) & sch. 3 *
S. 15(1A) ins. 9/2012, s. 111(1)(b), (2) 8 February 2012 Commenced as per s. 111(2)
S. 16(d) am. 5/2010, s. 147(1)(a), (4)(a) 3 April 2010 Commenced as per s. 147(4)(a)
S. 17 saver for powers of Revenue Commissioners 6/2009, ss. 1(2), 7(2)(b) 16 October 2014 Charities Act 2009 (Commencement) Order 2014 (S.I. No. 457 of 2014), art. 2(b)
S. 17(1)(a) substit. 37/2014, ss. 80(1)(a), 80(2) 23 December 2014 Commenced on enactment
S. 17(1A)-(1B) ins. 37/2014, ss. 80(1)(b), 80(2) 23 December 2014 Commenced on enactment
S. 18(1) am. 9/2012, s. 111(1)(c)-(e), (2) 8 February 2012 Commenced as per s. 111(2)
  11/2007, s. 113(1)(a) & (b), (2) 2 April 2007 Commenced on enactment
S. 18(3) substit. 9/2012, s. 111(1)(f), (2) 8 February 2012 Commenced as per s. 111(2)
  11/2007, s. 113(1)(c), (2) 2 April 2007 Commenced on enactment
S. 18(5) del. 3/2003, ss. 145 (1) (a) (2), 153 1 November 2003 Finance Act 2003 (Commencement of Section 145) Order 2003 (S.I. No. 515 of 2003)
S. 19 am. 6/2006, s. 116(1)(a), (2) 31 March 2006 Commenced on enactment
S. 21(b) substit. 9/2012, s. 111(1)(g), (2) 8 February 2012 Commenced as per s. 111(2)
  11/2007, s. 114(1), (2) 2 April 2007 Commenced on enactment
S. 21(d) am. 5/2010, s. 147(1)(a), (4)(a) 3 April 2010 Commenced as per s. 147(4)(a)
S. 21(e) del. 6/2006, s. 117(1)(a)(i), (2) 31 March 2006 Commenced on enactment
S. 21(f) am. 6/2006, s. 117(1)(a)(ii), (2) 31 March 2006 Commenced on enactment
S. 23 substit. 6/2006, s. 116(1)(b), (2) 31 March 2006 Commenced on enactment
S. 24(1A) subsec. ins. 6/2006, s. 116(1)(c), (2) 31 March 2006 Commenced on enactment
S. 25 del. 25/2008, s. 98(1) & sch. 5, par. 4(a) 24 December 2008 Commenced on enactment
S. 25, substituted 3/2003, ss. 146(1)(a), (2), 153 1 October 2003 Finance Act 2003 (Section 146) (Commencement) Order 2003 (S.I. No. 466 of 2003), art. 2
S. 25(1) am. 11/2007, s. 128 & sch. 4, pars. 2(a)(i), 6(b) 2 April 2007 Commenced on enactment
S. 25(2) am. 11/2007, s. 128 & sch. 4, pars. 2(a)(ii), 6(b) 2 April 2007 Commenced on enactment
S. 27(1) am. 8/2013, s. 103(2)(b), (3)(b) 27 March 2013 Commenced on enactment
  18/2011, ss. 3, 5(8), (9)(b) & sch. 3 *
S. 27(2)(b)(i) substit. 18/2011, ss. 3, 5(8), (9)(b) & sch. 3 *
S. 27(2)(b)(i)(III) substit. 8/2013, s. 103(2)(c), (3)(b) 27 March 2013 Commenced on enactment
S. 27(2)(b)(i)(V) substit. 8/2013, s. 103(2)(d), (3)(b) 27 March 2013 Commenced on enactment
S. 27(2)(b)(i)(VI)(B) substit. 8/2013, s. 103(2)(e), (3)(b) 27 March 2013 Commenced on enactment
S. 27(3) substit. 18/2011, ss. 3, 5(8), (9)(b) & sch. 3 *
S. 27(3)(b) substit. 8/2013, s. 103(2)(f), (3)(b) 27 March 2013 Commenced on enactment
S. 27(3)(d) substit. 8/2013, s. 103(2)(g), (3)(b) 27 March 2013 Commenced on enactment
S. 27(3)(e)(ii) substit. 8/2013, s. 103(2)(h), (3)(b) 27 March 2013 Commenced on enactment
S. 27(4)(a)(i) substit. 8/2013, s. 103(2)(i), (3)(b) 27 March 2013 Commenced on enactment
  18/2011, ss. 3, 5(8), (9)(b) & sch. 3 *
S. 28(2) amended 43/2024, ss. 101(1)(a)(i), 101(3) 12 November 2024 Commenced on enactment
S. 28(2)(a) am. 25/2008, s. 99 & sch. 6, pars. 3, 7(c) 24 December 2008 Commenced on enactment
S. 28(5A) subsec. ins. 3/2008, s. 137 & sch. 6, par. 2(a) 13 March 2008 Commenced on enactment 
S. 28(7)(b) amended 43/2024, ss. 101(1)(a)(ii), 101(3) 12 November 2024 Commenced on enactment
S. 29(1A) subsec. ins. 3/2008, s. 137 & sch. 6, par. 2(b) 13 March 2008 Commenced on enactment 
S. 30(6) am. 59/2015, sch. 2, pt. 3, s. 3(b)(i) 21 March 2016 Finance (Tax Appeals) Act 2015 (Commencement) Order 2016 (S.I. No. 110 of 2016)
S. 30(9) substit. 59/2015, sch. 2, pt. 3, s. 3(b)(ii) 21 March 2016 Finance (Tax Appeals) Act 2015 (Commencement) Order 2016 (S.I. No. 110 of 2016)
S. 36(1A) ins. 9/2012, s. 112 31 March 2012 Commenced on enactment
S. 36(1B) ins. 9/2012, s. 112 31 March 2012 Commenced on enactment
S. 36(1C) ins. 9/2012, s. 112 31 March 2012 Commenced on enactment
S. 45 restricted 5/2010, s. 147(3), (4)(a) 3 April 2010 Commenced on enactment
S. 45 substit. 5/2010, s. 147(1)(b), (4)(a) 3 April 2010 Commenced as per s. 148(4)(a)
S. 45(2)(b)(i) am. 5/2005, s.147, sch. 6, par. 2 21 February 2003 Commenced as per s. 147, sch. 6 para. 4(b)
S. 45A, new s. 3/2003, ss. 147 (1) (b) (2), 153 *
S. 45A(4)(a) substit. 5/2010, s. 147(1)(c), (4)(a) 3 April 2010 Commenced as per s. 148(4)(a)
S. 45A(4)(a) am. 11/2007, s. 128 & sch. 4, pars. 2(b), 6(b) 2 April 2007 Commenced on enactment
S. 45A (5) am. 5/2010, s. 159 & sch. 4, pars. 3(b), 6(c) 3 April 2010 Commenced as per sch. 4 para. 6(c)
S. 45AA ins. 5/2010, s. 147(1)(d), (4)(a) 3 April 2010 Commenced as per s. 148(4)(a)
S. 45AA(1) am. 9/2012, s. 115(1)(a), (7) 8 February 2012 Commenced as per s. 115(7)
S. 45AA(1A) ins. 9/2012, s. 115(1)(b), (7) 8 February 2012 Commenced as per s. 115(7)
S. 45AA(2) am. 9/2012, s. 115(1)(c), (d), (7) 8 February 2012 Commenced as per s. 115(7)
S. 45AA(3) am. 9/2012, s. 115(1)(d), (7) 8 February 2012 Commenced as per s. 115(7)
S. 45AA(4) am. 9/2012, s. 115(1)(d), (e), (7) 8 February 2012 Commenced as per s. 115(7)
S. 46(2) am. 6/2011, s. 81 & sch. 3, paras. 2(a), 10(b)(i)
  5/2010, s. 147(1)(e)(i), (4)(a) 3 April 2010 Commenced as per s. 147(4)(a)
  5/2010, s. 147(1)(e)(ii), (4)(b) 14 June 2010 Commenced as per s. 147(4)(b), S.I. No. 282 of 2010, art. 2
  6/2006, s. 117(1)(b), (2) 31 March 2006 Commenced on enactment
S. 46(2)(a)(i) am. 5/2010, s. 147(1)(e)(iii), (4)(a) 3 April 2010 Commenced as per s. 147(4)(a)
S. 46(2A) am. 9/2012, s. 116(1)(a), (2) 8 February 2012 Commenced as per s. 116(2)
  6/2011, s. 70(1)(a), (2) 6 February 2011 Commenced on enactment
S. 46(2A) ins. 5/2010, s. 147(1)(f), (4)(a) 3 April 2010 Commenced as per s. 147(4)(a)
S. 46(2A)(a) amended 39/2023, ss. 80(1)(a)(i), 80(2) 1 January 2024 Commenced as per s. 80(2)
S. 46(2A)(b) amended 39/2023, ss. 80(1)(a)(ii), 80(2) 1 January 2024 Commenced as per s. 80(2)
S. 46(2B) ins. 5/2010, s. 147(1)(f), (4)(a) 3 April 2010 Commenced as per s. 147(4)(a)
S. 46(2C) ins. 9/2012, s. 115(2), (7) 8 February 2012 Commenced as per s. 115(7)
S. 46(3) substit. 5/2010, s. 147(1)(g), (4)(a) 3 April 2010 Commenced as per s. 147(4)(a)
S. 46(3) am. 6/2006, s. 117(1)(c), (2) 31 March 2006 Commenced on enactment
S. 46(3)(b) am. 8/2004, s.89, sch. 3, 2 (c) 21 February 2003 Commenced as per s. 89, sch. 3 para. 5(b)
S. 46(3A) ins. 5/2010, s. 147(1)(g), (4)(a) 3 April 2010 Commenced as per s. 147(4)(a)
S. 46(4) am. 6/2006, s. 117(1)(d), (2) 31 March 2006 Commenced on enactment
S. 46(4)(a) amended 26/2020, ss. 55(a), 76(9) 19 December 2020 Commenced on enactment
S. 46(4)(aa) substituted 43/2024, ss. 101(1)(b)(i), 101(3) 12 November 2024 Commenced on enactment
S. 46(4)(aa) amended 39/2023, ss. 80(1)(b)(i), 80(2) 1 January 2024 Commenced as per s. 80(2)
S. 46(4)(aa) inserted 26/2020, ss. 55(b), 76(9) 19 December 2020 Commenced on enactment
S. 46(4)(ab) inserted 39/2023, ss. 80(1)(b)(ii), 80(2) 1 January 2024 Commenced as per s. 80(2)
S. 46(4A) inserted 39/2023, ss. 80(1)(c), 80(2) 1 January 2024 Commenced as per s. 80(2)
S. 46(4A)(b) substituted 43/2024, ss. 98(1), 98(2) 12 November 2024 Commenced on enactment
S. 46(6) del. 5/2010, s. 147(1)(h), (4)(a) 3 April 2010 Commenced as per s. 147(4)(a)
S. 46(7A) substituted 30/2018, s. 51, schedule 1, par. (a) 13 January 2019 Commenced as per s. 62, sch. 2, para. 5(a)
S. 46(7A) (7B), subsecs. ins. 3/2003, ss. 145 (1) (b) (2), 153 1 January 2005 Finance Act 2003 (Commencement of Section 145) Order 2003 (S.I. No. 515 of 2003)
S. 46(7A)(a), (b) substituted 26/2020, ss. 56(a), 76(9) 19 December 2020 Commenced on enactment
S. 46(7A)(c) inserted 26/2020, ss. 56(a), 76(9) 19 December 2020 Commenced on enactment
S. 46(13) am. 5/2010, s. 147(1)(i), (4)(a) 3 April 2010 Commenced as per s. 147(4)(a)
S. 46(14)(b) amended 45/2021, s. 65(a) 21 December 2021 Commenced on enactment
S. 46(14)(c) amended 39/2023, ss. 80(1)(d)(i), 80(2) 1 January 2024 Commenced as per s. 80(2)
  45/2021, s. 65(b) 21 December 2021 Commenced on enactment
S. 46(14)(d) substituted 43/2024, ss. 101(1)(b)(ii), 101(3) 12 November 2024 Commenced on enactment
S. 46(14)(d) inserted 45/2021, s. 65(c) 21 December 2021 Commenced on enactment
S. 46(14)(d)(ii) amended 39/2023, ss. 80(1)(d)(ii), 80(2) 1 January 2024 Commenced as per s. 80(2)
S. 46(14)(e) inserted 39/2023, ss. 80(1)(d)(iii), 80(2) 1 January 2024 Commenced as per s. 80(2)
S. 46(15) am. 6/2006, s. 117(1)(e), (2) 31 March 2006 Commenced on enactment
S. 46(16) subsec. ins. 6/2006, s. 117(1)(f), (2) 31 March 2006 Commenced on enactment
S. 46A, new s. 3/2003, ss. 146 (1) (c) (2), 153 1 October 2003 Finance Act 2003 (Section 146) (Commencement) Order 2003 (S.I. No. 466 of 2003), art. 2
S. 46A(5) am. 59/2015, sch. 2, pt. 3, s. 3(c) 21 March 2016 Finance (Tax Appeals) Act 2015 (Commencement) Order 2016 (S.I. No. 110 of 2016)
S. 47(4)(a) substit. 9/2012, s. 138 & sch. 6, pars. 2(a), 4(b) 31 March 2012 Commenced as per s. 138(b), sch. 6 para. 4(b)
S. 47(4)(a)(ii) del. 5/2010, s. 147(1)(j), (4)(a) 3 April 2010 Commenced as per s. 147(4)(a)
S. 47(6) ins. 3/2003, ss. 147, 153 *
S. 48(1) deleted 45/2019, ss. 63(1)(a), 63(2)(a) 22 December 2019 Commenced on enactment
S. 48(1) substit. 5/2010, s. 147(1)(k), (4)(b) 14 June 2010 Commenced as per s. 147(4)(b), S.I. No. 282 of 2010, art. 2
S. 48(2) deleted 45/2019, ss. 63(1)(a), 63(2)(a) 22 December 2019 Commenced on enactment
S. 48(2) applied 15/2009, ss. 2, 27 (2)(a)(ii) 27 October 2009 Nursing Homes Support Scheme Act 2009 (Commencement) (Remaining Provisions) Order 2009 (S.I. No. 423 of 2009, art. 3
S. 48(3A) inserted 44/2022, ss. 76(c), 106(8) 15 December 2022 Commenced on enactment
S. 48(3B) inserted 44/2022, ss. 76(c), 106(8) 15 December 2022 Commenced on enactment
S. 48(4) deleted 45/2019, ss. 63(1)(a), 63(2)(a) 22 December 2019 Commenced on enactment
S. 48(5) deleted 45/2019, ss. 63(1)(a), 63(2)(a) 22 December 2019 Commenced on enactment
S. 48(5) ins. 5/2010, s. 147(1)(l), (4)(b) 14 June 2010 Commenced as per s. 147(4)(b), S.I. No. 282 of 2010, art. 2
S. 48(6) deleted 45/2019, ss. 63(1)(a), 63(2)(a) 22 December 2019 Commenced on enactment
S. 48(6) ins. 5/2010, s. 147(1)(l), (4)(b) 14 June 2010 Commenced as per s. 147(4)(b), S.I. No. 282 of 2010, art. 2
S. 48(7) deleted 45/2019, ss. 63(1)(a), 63(2)(a) 22 December 2019 Commenced on enactment
S. 48(7) ins 5/2010, s. 147(1)(l), (4)(b) 14 June 2010 Commenced as per s. 147(4)(b), S.I. No. 282 of 2010, art. 2
S. 48(8) deleted 45/2019, ss. 63(1)(a), 63(2)(a) 22 December 2019 Commenced on enactment
S. 48(8) ins. 5/2010, s. 147(1)(l), (4)(b) 14 June 2010 Commenced as per s. 147(4)(b), S.I. No. 282 of 2010, art. 2
S. 48(9) deleted 45/2019, ss. 63(1)(a), 63(2)(a) 22 December 2019 Commenced on enactment
S. 48(9) ins. 5/2010, s. 147(1)(l), (4)(b) 14 June 2010 Commenced as per s. 147(4)(b), S.I. No. 282 of 2010, art. 2
S. 48(10) amended 39/2023, ss. 100(a), schedule, para. 2(a), 100(b) 18 December 2023 Commenced on enactment
S. 48(10) ins 5/2010, s. 147(1)(l), (4)(b) 14 June 2010 Commenced as per s. 147(4)(b), S.I. No. 282 of 2010, art. 2
S. 48(11) amended 39/2023, ss. 100(a), schedule, para. 2(b), 100(b) 18 December 2023 Commenced on enactment
S. 48(11) ins 5/2010, s. 147(1)(l), (4)(b) 14 June 2010 Commenced as per s. 147(4)(b), S.I. No. 282 of 2010, art. 2
S. 48(2)(a), par. substit. 5/2005, ss. 131 (1) (2), 150 (9) 25 March 2005 Commenced on enactment
S. 48(4) application restricted 17/2006, ss. 1(3), 8(5) 30 June 2006 Health (Repayment Scheme) Act 2006 (Commencement) Order 2006 (S.I. No. 338 of 2006), art. 2
S. 48A inserted 45/2019, ss. 63(1)(b), 63(2)(b) 22 December 2019 Commenced on enactment
S. 48A(1) amended 44/2022, ss. 76(a), 106(8) 15 December 2022 Commenced on enactment
S. 48A(3)(a) substituted 44/2022, ss. 76(b)(i), 106(8) 15 December 2022 Commenced on enactment
S. 48A(3)(aa) inserted 44/2022, ss. 76(b)(ii), 106(8) 15 December 2022 Commenced on enactment
S. 48A(3)(ea) inserted 44/2022, ss. 76(b)(iii), 106(8) 15 December 2022 Commenced on enactment
S. 48A(3)(f) amended 44/2022, ss. 76(b)(iv), 106(8) 15 December 2022 Commenced on enactment
S. 48A(3)(g)(iv) amended 44/2022, ss. 76(b)(v), 106(8) 15 December 2022 Commenced on enactment
S. 48A(3)(h) inserted 44/2022, ss. 76(b)(vi), 106(8) 15 December 2022 Commenced on enactment
S. 49(1A) ins. 5/2010, s. 147(1)(m), (4)(a) 3 April 2010 Commenced as per s. 147(4)(a)
S. 49(6A) subsection inserted 3/2003, ss. 145 (1) (c) (2), 153 1 January 2005 Finance Act 2003 (Commencement of Section 145) Order 2003 (S.I. No. 515 of 2003)
S. 49(6A)(a) substituted 26/2020, ss. 56(b)(i), 76(9) 19 December 2020 Commenced on enactment
S. 49(6A)(b) am. 11/2007, s. 128 & sch. 4, pars. 2(c), 6(b) 2 April 2007 Commenced on enactment
S. 49(6B) subsection inserted 3/2003, ss. 145 (1) (c) (2), 153 1 January 2005 Finance Act 2003 (Commencement of Section 145) Order 2003 (S.I. No. 515 of 2003)
S. 49(6B) substituted 26/2020, ss. 56(b)(ii), 76(9) 19 December 2020 Commenced on enactment
S. 51 application restricted 39/1997, s. 1080A(3)(r) inserted by 8/2020, s. 6 1 August 2020 Commenced on enactment
S. 51(1A) ins. 8/2013, s. 86(1)(a), (2) 27 March 2013 Commenced on enactment
S. 51(2), subsec. substit. 5/2005, ss. 145 (4) (a) (8) (d), 150 (9) 25 March 2005 Commenced on enactment
S. 51(2) Table substit. 12/2009, s. 29(3), (7)(a) 3 June 2009 Commenced on enactment
S. 51(2)(a) am. 9/2012, s. 116(1)(b), (2) 8 February 2012 Commenced as per s. 116(2)
  6/2011, s. 70(1)(b), (2) 6 February 2011 Commenced on enactment
S. 51(2)(a) substit. 5/2010, s. 147(1)(n), (4)(b) 14 June 2010 Commenced as per s. 147(4)(b), S.I. No. 282 of 2010, art. 2
S. 51(2)(c)(ii) am. 8/2013, s. 86(1)(b), (2) 27 March 2013 Commenced on enactment
S. 51(3)(a) substituted 43/2024, ss. 101(1)(c), 101(3) 12 November 2024 Commenced on enactment
S. 51(3)(aa) inserted 43/2024, ss. 101(1)(c), 101(3) 12 November 2024 Commenced on enactment
S. 51(3)(e) substit. 11/2007, s. 115(1), (2) 2 April 2007 Commenced on enactment
S. 51(3)(f) par. ins. 11/2007, s. 115(1), (2) 2 April 2007 Commenced on enactment
S. 51(4) substit. 5/2010, s. 147(1)(o), (4)(b) 14 June 2010 Commenced as per s. 147(4)(b), S.I. No. 282 of 2010, art. 2
S. 51(5) substit. 9/2012, s. 115(3), (7) 8 February 2012 Commenced as per s. 115(7)
S. 53(4) am. 59/2015, sch. 2, pt. 3, s. 3(d)(i) 21 March 2016 Finance (Tax Appeals) Act 2015 (Commencement) Order 2016 (S.I. No. 110 of 2016)
S. 53(5) del. 59/2015, sch. 2, pt. 3, s. 3(d)(ii) 21 March 2016 Finance (Tax Appeals) Act 2015 (Commencement) Order 2016 (S.I. No. 110 of 2016)
S. 53A ins. 5/2010, s. 147(1)(p), (4)(a) 14 June 2010 Commenced as per Finance Act 2012 (9/2012), ss. 115(6), 141(9)
S. 53A(1) am. 9/2012, s. 116(1)(c), (2) 8 February 2012 Commenced as per s. 116(2)
  6/2011, s. 70(1)(c), (2) 6 February 2011 Commenced on enactment
S. 53A(1)(b) amended 30/2018, s. 51, schedule 1, par. (b)(i) 22 April 2021 Finance Act 2018 (Paragraph 1(b) of Schedule 2) (Commencement) Order 2021 (S.I. No. 374 of 2021), art. 2
S. 53A(1)(c) inserted 30/2018, s. 51, schedule 1, par. (b)(ii) 22 April 2021 Finance Act 2018 (Paragraph 1(b) of Schedule 2) (Commencement) Order 2021 (S.I. No. 374 of 2021), art. 2
S. 54(1) am. 6/2006, s. 117(1)(g), (2) 31 March 2006 Commenced on enactment
  5/2010, s. 147(1)(q), (4)(a) 14 June 2010 Commenced as per s. 147(4)(a)
S. 55(1) amended 43/2024, ss. 101(1)(d)(i), 101(3) 12 November 2024 Commenced on enactment
S. 55(2)(a) amended 43/2024, ss. 101(1)(d)(ii), 101(3) 12 November 2024 Commenced on enactment
S. 55 (2) (b) am. 3/2003, ss. 148 (1) (2), 153 *
  5/2005, ss. 145 (4) (b) (8) (d), 150 (9) 25 March 2005 Commenced on enactment
S. 56 am. 6/2006, s. 117(1)(h), (2) 31 March 2006 Commenced on enactment
S. 57 substituted 3/2003, ss. 145 (1) (d) (2), 153 31 October 2003 Finance Act 2003 (Commencement of Section 145) Order 2003 (S.I. No. 515 of 2003) *
S. 57(1) am. 8/2013, s. 87(1)(a), (2) 27 March 2013 Commenced on enactment
  11/2007, s. 121(4) 2 April 2007 Commenced on enactment
  5/2010, s. 143(1), (2) 3 April 2010 Commenced on enactment
S. 57(3) restricted 37/2014, s. 88(2) 23 December 2014 Commenced on enactment
S. 57(3) substit. 8/2013, s. 87(1)(b), (2) 27 March 2013 Commenced on enactment
S. 57(3) am. 9/2012, s. 115(4), (7) 8 February 2012 Commenced as per s. 115(7)
  3/2008, s. 127 13 March 2008 Commenced on enactment
S. 57(3)(a) substituted 26/2020, ss. 56(c), 76(9) 19 December 2020 Commenced on enactment
S. 57(6) am. 9/2012, s. 138 & sch. 6, pars. 2(b), 4(b) 31 March 2012 Commenced as per s. 138(b), sch. 6 para. 4(b)
S. 57(9) substit. 9/2012, s. 128(3), (5) 31 March 2012 Commenced on enactment
S. 58(1)(a) am. 25/2008, s. 98(1) & sch. 5, par. 4(b)(i) 24 December 2008  Commenced on enactment
S. 58(1A) amended 45/2019, ss. 74(a), schedule, para. 3, 74(b), schedule, para. 6 22 December 2019 Commenced on enactment
  25/2008, s. 98(1) & sch. 5, par. 4(b)(iii) 24 December 2008  Commenced on enactment
S. 58 (1A), subsec. ins. 3/2003, ss. 146 (1) (d) (i) (2), 153 1 October 2003 Finance Act 2003 (Section 146) (Commencement) Order 2003 (S.I. No. 466 of 2003), art. 2
S. 58(1A)(a) am. 25/2008, s. 98(1) & sch. 5, par. 4(b)(i) 24 December 2008  Commenced on enactment
S. 58 (1A) (b) am. 5/2005, ss. 132 (1) (a), 150 (9) 25 March 2005 Commenced on enactment
S. 58(2) am. 25/2008, s. 98(1) & sch. 5, par. 4(b)(ii) 24 December 2008  Commenced on enactment
S. 58(3) am. 25/2008, s. 98(1) & sch. 5, par. 4(b)(iv) 24 December 2008  Commenced on enactment
S. 58 (3) (ii) am. 5/2005, ss. 132 (1) (b), 150 (9) 25 March 2005 Commenced on enactment
S. 58(4) am. 25/2008, s. 98(1) & sch. 5, par. 4(b)(v) 24 December 2008  Commenced on enactment
S. 58 (5A), subsec. ins. 3/2003, ss. 146 (1) (d) (ii) (2), 153 1 October 2003 Finance Act 2003 (Section 146) (Commencement) Order 2003 (S.I. No. 466 of 2003), art. 2
S. 58(5A) substituted 45/2021, S. 75(4)(a) 21 December 2021  Commenced on enactment
S. 58(7) am. 25/2008, s. 98(1) & sch. 5, par. 4(b)(vi) 24 December 2008  Commenced on enactment
S. 58(9) substit. 25/2008, s. 98(1) & sch. 5, par. 4(b)(vii) 24 December 2008  Commenced on enactment
S. 58(9)(a) am. 41/2013, s. 78(3) 18 December 2013 Commenced on enactment
S. 58(9)(b) amended 45/2021, S. 75(4)(b) 21 December 2021  Commenced on enactment
S. 60 restricted 5/2010, s. 147(3), (4)(a) 3 April 2010 Commenced on enactment
S. 60 del. 5/2010, s. 147(1)(r), (4)(a) 3 April 2010 Commenced as per s. 148(4)(a)
S. 61 del. 5/2010, s. 147(1)(r), (4)(a) 3 April 2010 Commenced as per s. 148(4)(a)
S. 61(1) repealed with saver 25/2008, s. 97 & sch. 4, pars. 2, 5, 6, table, pt. 1 *
S. 61(2) repealed with saver 25/2008, s. 97 & sch. 4, pars. 2, 5, 6, table, pt. 1 *
S. 62(1) am. 3/2008, s. 128(1)(a)(i)-(iv) & (2) 13 March 2008 Commenced on enactment
S. 62(2) am. 3/2008, s. 128(1)(b) & (2) 13 March 2008 Commenced on enactment
S. 62(3) am. 3/2008, s. 128(1)(b) & (2) 13 March 2008 Commenced on enactment
S. 62(7) am. 3/2008, s. 128(1)(b) & (2) 13 March 2008 Commenced on enactment
S. 63(1) repealed with saver 25/2008, s. 97 & sch. 4, pars. 2, 5, 6, table, pt. 1 *
S. 63(2) repealed with saver 25/2008, s. 97 & sch. 4, pars. 2, 5, 6, table, pt. 1 *
S. 63(3) am. 25/2008, s. 97 & sch. 4, pars. 2, 6, table, pt. 1 *
S. 63 (4) restricted 5/2010, s. 147(3), (4)(a) 3 April 2010 Commenced on enactment
S. 63 (4) del. 5/2010, s. 147(1)(r), (4)(a) 3 April 2010 Commenced as per s. 148(4)(a)
S. 63(4) am. 25/2008, s. 97 & sch. 4, pars. 2, , 6, table, pt. 1 *
S. 64 repealed with saver 25/2008, s. 97 & sch. 4, pars. 2, 5, 6, table, pt. 1 *
S. 65 repealed with saver 25/2008, s. 97 & sch. 4, pars. 2, 5, 6, table, pt. 1 *
S. 67(1) del. 59/2015, sch. 2, pt. 3, s. 3(e)(i) 21 March 2016 Finance (Tax Appeals) Act 2015 (Commencement) Order 2016 (S.I. No. 110 of 2016)
S. 67(2) substit. 59/2015, sch. 2, pt. 3, s. 3(e)(ii) 21 March 2016 Finance (Tax Appeals) Act 2015 (Commencement) Order 2016 (S.I. No. 110 of 2016)
S. 67(4), (5), (6), (7) del. 59/2015, sch. 2, pt. 3, s. 3(e)(i) 21 March 2016 Finance (Tax Appeals) Act 2015 (Commencement) Order 2016 (S.I. No. 110 of 2016)
S. 67(8)(b) substit. 59/2015, sch. 2, pt. 3, s. 3(e)(iii) 21 March 2016 Finance (Tax Appeals) Act 2015 (Commencement) Order 2016 (S.I. No. 110 of 2016)
S. 67(8)(c) del. 59/2015, sch. 2, pt. 3, s. 3(e)(iii) 21 March 2016 Finance (Tax Appeals) Act 2015 (Commencement) Order 2016 (S.I. No. 110 of 2016)
S. 67A inserted 30/2018, s. 51, schedule 1, par. (c) 1 January 2019 Commenced as per s. 62, sch. 2 para. 5(c)
S. 69 (2) am. 3/2003, ss. 149, 153 *
S. 70 am. 18/2011, ss. 3, 5(8) & sch. 3 *
S. 71 am. 18/2011, ss. 3, 5(8) & sch. 3 *
S. 72 am. 18/2011, ss. 3, 5(8) & sch. 3 *
S. 72(1) am. 8/2004, s.89, sch. 3, 2 (d) 21 February 2003 Commenced as per s. 89, sch. 3 para. 5(b)
  5/2005, ss. 133 (1) (a), 150 (9) 25 March 2005 Commenced on enactment
S. 72(2)(c), par. ins. 5/2005, ss. 133(1)(b), 150(9) 25 March 2005 Commenced on enactment
S. 73 am. 18/2011, ss. 3, 5(8) & sch. 3 *
S. 74(1) am. 8/2013, s. 88 27 March 2013 Commenced on enactment
S. 74(3)(b) am. 3/2003, ss. 151(a), 153 *
S. 75 substit. 5/2010, s. 144(1), (2) 3 April 2010 Commenced on enactment
S. 75 am. 8/2004, s. 89, sch. 3, 2(e) 21 February 2003 Commenced as per s. 89, sch. 3 para. 5(b)
S. 75(1) am. 8/2013, s. 89(1)(a), (2) 27 March 2013 Commenced on enactment
S. 75(1) substit. 5/2005, ss. 134(1)(a), (2), 150(9) 25 March 2005 Commenced on enactment
S. 75(1A) inserted 26/2020, ss. 62(4)(c), 62(6) 15 March 2021 Finance Act 2020 (Section 62) (Commencement) Order 2021 (S.I. No. 108 of 2021), art. 2
S. 75(2) am. 8/2013, s. 89(1)(b), (2) 27 March 2013 Commenced on enactment
  5/2005, ss. 134(1)(b), (2), 150(9) 25 March 2005 Commenced on enactment
S. 75(3) substit. 5/2005, ss. 134(1)(c), (2), 150(9) 25 March 2005 Commenced on enactment
S. 75(3)(b) am. 3/2003, ss. 151(b), 153 *
S. 76 saver for powers of Revenue Commissioners 6/2009, ss. 1(2), 7(2)(b) 16 October 2014 Charities Act 2009 (Commencement) Order 2014 (S.I. No. 457 of 2014), art. 2(b)
S. 76(1)(b) am. 6/2011, s. 69(1)(a), (2)(a) 6 February 2011 Commenced on enactment
S. 76(2) applied 17/2006, s. 11(6) 30 June 2006 Health (Repayment Scheme) Act 2006 (Commencement) Order 2006 (S.I. No. 338 of 2006), art. 2
S. 77(3) am. 9/2012, s. 113(1), (3) 31 March 2012 Commenced on enactment
  6/2006, s. 115 31 March 2006 Commenced on enactment
  8/2004, s.81 25 March 2004 Commenced on enactment
S. 77(4) am. 18/2011, ss. 3, 5(8), (9)(b) & sch. 3 *
S. 77(7)(a) am. 6/2006, s. 127 & sch. 2 par. 2 , 9(b) 28 May 2003 Commenced as per s. 127(b), sch. 2 para. 9(b)
S. 78(6) am. 18/2011, ss. 3, 5(8), (9)(b) & sch. 3 *
S. 78(7) am. 9/2012, s. 113(2), (3) 31 March 2012 Commenced on enactment
S. 80(4) substit. 59/2015, sch. 2, pt. 3, s. 3(f) 21 March 2016 Finance (Tax Appeals) Act 2015 (Commencement) Order 2016 (S.I. No. 110 of 2016)
S. 81(2)(a) am. 3/2003, ss. 150 (1) (a) (2) (a), 153 *
S. 81(4) am. 3/2003, ss. 150 (1) (b) (2) (b), 153 *
S. 82(1)(ba) inserted 20/2023, ss. 1(3), 42
  41/2013, ss. 77(2), (3) 18 December 2013 Commenced on enactment
S. 82(1)(bb) inserted 44/2022, ss. 77, 106(8) 15 December 2022 Commenced on enactment
S. 82(1)(bc) inserted 43/2024, ss. 30(2), 30(3)(b) 1 January 2025 Commenced as per s. 118(8)
S. 82(1)(bd) inserted 43/2024, ss. 31(2), 31(3) 1 January 2025 Commenced as per s. 118(8)
S. 82(1)(c) substituted 45/2021, s. 66 21 December 2021 Commenced on enactment
S. 82(1)(ca) ins. 5/2010, s. 145(1), (2) 3 April 2010 Commenced on enactment
S. 82(1)(cb) ins. 8/2013, ss. 100(2), (4)(c) 27 March 2013 Commenced on enactment
S. 82(2) am. 18/2011, ss. 3, 5(8) & sch. 3 *
S. 82(2)(a) substit. 37/2014, ss. 81(1)(a), 81(2) 23 December 2014 Commenced as per s. 81(2)
S. 82(4) substit. 37/2014, ss. 81(1)(b), 81(2) 23 December 2014 Commenced as per s. 81(2)
S. 82(4) am. 18/2011, ss. 3, 5(8) & sch. 3 *
S. 82(5)-(6) ins. 37/2014, ss. 81(1)(c), 81(2) 23 December 2014 Commenced as per s. 81(2)
S. 85(1) substit. 8/2013, ss. 90(1), (2) 27 March 2013 Commenced on enactment
S. 85(1) am. 18/2011, ss. 3, 5(8) & sch. 3 *
S. 85(1)(a) amended 41/2017, s. 70(a) 25 December 2017 Commenced on enactment
S. 85(1)(b) amended 44/2022, ss. 21(32)(a), 106(8) 1 January 2023 Commenced as per s. 106(8)
  41/2017, s. 70(b) 25 December 2017 Commenced on enactment
S. 85(1)(ii) amended 44/2022, ss. 21(32)(d), 106(8) 1 January 2023 Commenced as per s. 106(8)
S. 85(1)(iii) amended 44/2022, ss. 21(32)(e), 106(8) 1 January 2023 Commenced as per s. 106(8)
S. 85(1)(iv) inserted 44/2022, ss. 21(32)(f), 106(8) 1 January 2023 Commenced as per s. 106(8)
S. 85(1)(c) amended 44/2022, ss. 21(32)(b), 106(8) 1 January 2023 Commenced as per s. 106(8)
S. 85(1)(c) inserted 41/2017, s. 70(c) 25 December 2017 Commenced on enactment
S. 85(1)(d) inserted 44/2022, ss. 21(32)(c), 106(8) 1 January 2023 Commenced as per s. 106(8)
S. 85(2)(b) am. 18/2011, ss. 3, 5(8) & sch. 3 *
S. 86 substituted 18/2016, s. 52 25 December 2016 Commenced on enactment
S. 86(2)(a) amended 45/2019, ss. 64(a)(i), 76(9) 22 December 2019 Commenced on enactment
S. 86(2)(b) amended 45/2019, ss. 64(a)(ii), 76(9) 22 December 2019 Commenced on enactment
S. 86(2)(c) deleted 45/2019, ss. 64(a)(iii), 76(9) 22 December 2019 Commenced on enactment
S. 86(2A) inserted 30/2018, s. 52 19 December 2018 Commenced on enactment
S. 86(2A) amended 26/2020, Sch, 6(a), s. 74, schedule, para. 3 1 July 2020 Commenced as per s. 74(b), sch., para. 6(b)
S. 86(3A) subsec. ins. 11/2007, s. 116(1), (2) 2 April 2007 Commenced on enactment
S. 86(4) amended 45/2019, ss. 64(b), 76(9) 22 December 2019 Commenced on enactment
S. 86(4A) inserted 45/2019, ss. 64(c), 76(9) 22 December 2019 Commenced on enactment
S. 86(4B) inserted 45/2019, ss. 64(c), 76(9) 22 December 2019 Commenced on enactment
S. 86(5) substituted 41/2017, s. 71(a) 25 December 2017 Commenced on enactment
S. 86(9)(c) amended 41/2017, s. 71(b) 25 December 2017 Commenced on enactment
S. 88 substit. 18/2011, ss. 3, 5(8) & sch. 3 *
S. 88A ins. 18/2011, ss. 3, 5(8) & sch. 3 *
S. 89(1) amended 39/2023, ss. 81(1)(a), 102(8) 18 December 2023 Commenced on enactment
  23/2020, ss. 2(1)(f), 74 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), 66(b) Not yet commenced. Commencement order required under s. 2(1)(f)
  37/2014, ss. 82(1)(a), (2), 97(a), (b), Schedule 3, paras. 3 & 8(e) 23 December 2014 Commenced on enactment
  25/2008, s. 89(1) & (2) 24 December 2008 Commenced on enactment
  11/2007, s. 117(1), (2) 2 April 2007 Commenced on enactment
  6/2006, s. 118(1)(a)(i) & (ii), (2)(a) & (b) 31 March 2006 Commenced on enactment
S. 89(1)(a) amended 8/2019, ss. 2(1)(f), 66(a) Not yet commenced. Commencement order required under s. 2(1)(f)
S. 89(1A) ins. 9/2012, s. 114(1)(a), (2) 31 March 2012 Commenced on enactment
S. 89(1B) inserted 41/2017, s. 72 25 December 2017 Commenced on enactment
S. 89(4)(a) amended 39/2023, ss. 81(1)(b)(i)(III), 102(8) 18 December 2023 Commenced on enactment
S. 89(4)(a), (aa), pars. substit. 5/2005, ss. 135 (1) (a) (2), 150 (9) 25 March 2005 Commenced on enactment
S. 89(4)(a)(i) amended 39/2023, ss. 81(1)(b)(i)(I), 102(8) 18 December 2023 Commenced on enactment
  6/2011, s. 68(1)(a), (2) 6 February 2011 Commenced on enactment
S. 89(4)(a)(ii) substituted 39/2023, ss. 81(1)(b)(i)(II), 102(8) 18 December 2023 Commenced on enactment
S. 89(4)(aa)(i) amended 39/2023, ss. 81(1)(b)(ii)(I), 102(8) 18 December 2023 Commenced on enactment
S. 89(4)(aa)(ii) substituted 39/2023, ss. 81(1)(b)(ii)(II), 102(8) 18 December 2023 Commenced on enactment
S. 89(4)(c) del. 9/2012, s. 114(1)(b), (2) 31 March 2012 Commenced on enactment
S. 89(4A) am. 18/2011, ss. 3, 5(8), (9)(b) & sch. 3 *
S. 89(4A) ins. 5/2010, s. 146(1), (2) 3 April 2010 Commenced on enactment
S. 89(4B) substituted 39/2023, ss. 81(1)(c), 102(8) 18 December 2023 Commenced on enactment
S. 89(4B) ins. 37/2014, ss. 82(1)(b), 82(2) 23 December 2014 Commenced on enactment
S. 89(4C) inserted 39/2023, ss. 81(1)(d), 102(8) 18 December 2023 Commenced on enactment
S. 89(8) inserted 43/2024, ss. 101(1)(e), 101(3) 12 November 2024 Commenced on enactment
S. 89A inserted 43/2024, ss. 100(1), 100(2) 12 November 2024 Commenced on enactment
S. 90(1) amended 43/2024, ss. 101(1)(f), 101(3) 12 November 2024 Commenced on enactment
  30/2018, s. 51, schedule 1, par. (d)(i) 19 December 2018 Commenced on enactment
S. 90(3) amended 30/2018, s. 51, schedule 1, par. (d)(ii) 19 December 2018 Commenced on enactment
S. 93(1) am. 8/2004, s.89, sch. 3, 2 (f) 21 February 2003 Commenced as per s. 89, sch. 3 para. 5(b)
S. 93(1)(e) am. 37/2014, ss. 83(1), 83(2) 23 October 2014 Commenced as per s. 83
S. 93(4), subsec. substit. 8/2004, s.78 25 March 2004 Commenced on enactment
S. 94 am. 18/2011, ss. 3, 5(8) & sch. 3 *
S. 97(1)(b) am. 18/2011, ss. 3, 5(8) & sch. 3 *
S. 100(1)(b) am. 3/2003, ss. 152 (a), 153 *
S. 100(4)(b) am. 18/2011, ss. 3, 5(8) & sch. 3 *
S. 100(9) am. 3/2003, ss. 151 (b), 153 *
S. 101(1) amended 39/2023, ss. 81(2)(a), 102(8) 18 December 2023 Commenced on enactment
S. 101(2)(b) amended 39/2023, ss. 81(2)(b), 102(8) 18 December 2023 Commenced on enactment
S. 101(3), subsec. ins. 5/2005, ss. 136 (1) (2), 150 (9) 25 March 2005 Commenced on enactment
Pt. 10, ch. 2A (s.102A) ins. 6/2006, s. 118(1)(b), (2)(b) 31 March 2006 Commenced on enactment
S. 101(3A) inserted 39/2023, ss. 81(2)(c), 102(8) 18 December 2023 Commenced on enactment
S. 101(4) inserted 41/2017, ss. 82(2) and schedule 2 para. 4(a), 82(3)(c) 1 June 2015 Commenced as per s. 82(3)(c)
S. 102 amended 43/2024, ss. 101(1)(g), 101(3) 12 November 2024 Commenced on enactment
S. 102A(1) amended 43/2024, ss. 101(1)(h)(i), 101(3) 12 November 2024 Commenced on enactment
S. 102A(2)(a) amended 43/2024, ss. 101(1)(h)(ii), 101(3) 12 November 2024 Commenced on enactment
S. 102A(2)(c) amended 39/2023, ss. 81(3), 102(8) 18 December 2023 Commenced on enactment
  6/2011, s. 68(1)(b), (2) 6 February 2011 Commenced on enactment
S. 104(3) am. 6/2011, s. 68(1)(c), (2) 6 February 2011 Commenced on enactment
S. 104(3) subsec. ins. 6/2006, s. 119(1), (2) 31 March 2006 Commenced on enactment
S. 104(3A) inserted 30/2018, s. 51, schedule 1, par. (e) 19 December 2018 Commenced on enactment 
S. 104(4) inserted 41/2017, ss. 82(2) and schedule 2 para. 4(b), 82(3)(c) 1 June 2015 Commenced as per s. 82(3)(c)
S. 106 am. 3/2008, s. 129(1)(a) & (2) 31 January 2008 Commenced as per s. 129(2)
S. 106 new table inserted 3/2008, s. 129(1)(b) & (2) 31 January 2008 Commenced as per s. 129(2)
S. 106 (1), subsec. substit. 8/2004, s.79 25 March 2004 Commenced on enactment
S. 107 (2), subsec. ins. 5/2005, ss. 137 (1) (2), 150 (9) 25 March 2005 Commenced on enactment
S. 108 del. 5/2010, s. 147(1)(r), (4)(a) 3 April 2010 Commenced as per s. 148(4)(a)
S. 109 (2) am. 5/2010, s. 147(1)(s), (4)(a) 3 April 2010 Commenced as per s. 148(4)(a)
S. 109 (4) am 5/2010, s. 159 & sch. 4, pars. 3(c), 6(c) 3 April 2010 Commenced as per sch. 4 para. 6(c)
S. 109(7) am. 18/2011, ss. 3, 5(8) & sch. 3 *
S. 111(2)(d) am. 6/2011, s. 81 & sch. 3, paras. 2(b)(i), 10(b)(ii) 3 April 2010 Commenced as per sch. 3 para. 10(b)(ii)
S. 111(2)(f) am. 6/2011, s. 81 & sch. 3, paras. 2(b)(ii), 10(b)(ii) 3 April 2010 Commenced as per sch. 3 para. 10(b)(ii)
S. 118(1) am 9/2012, s. 138 & sch. 6, pars. 2(c), 4(b) 31 March 2012 Commenced as per s. 138(b), sch. 6 para. 4(b)
Sch. 2, pt. 1 am. 9/2012, ss. 109(1),(2)(a), (3), 115(5), (7), 134(2), (3)(c) 8 February 2012 Commenced as per s. 115(7)
Sch. 2, pt. 1, para. 1 amended 43/2024, s. 99(1)(a)-(c) 12 November 2024 Commenced on enactment
  18/2016, s. 53 25 December 2016 Commenced on enactment
Sch. 2, pt. 1, para. 1(a) amended 45/2019, ss. 65(1), 76(9) 22 December 2019 Commenced on enactment
Sch. 2, pt. 1, para. 1(a) am. 30/2018, s. 53(1) 19 December 2018 Commenced on enactment
  52/2015, s. 67(1), (2) 21 December 2015 Commenced on enactment
  18/2011, ss. 3, 5(8) & sch. 3 *
  6/2011, s. 69(1)(b), (c), (2)(b) 6 February 2011 Commenced on enactment
  12/2009, s. 27(1)(a)(i)-(iii), (2) 3 June 2009 Commenced on enactment
Sch. 2, pt. 1, para. 9 substituted 39/2023, ss. 78, 102(8) 18 December 2023 Commenced on enactment
Sch. 2, pt. 1, para. 12 deleted 39/2023, ss. 79(c), 102(8) 18 December 2023 Commenced on enactment
Sch. 2, pt. 1, para. 12 inserted 44/2022, ss. 75(b), 106(8) 15 December 2022 Commenced on enactment
Sch. 2, pt. 2, par. 1(a) am. 8/2013, s. 85(1)(a)(i), (2) 27 March 2013 Commenced on enactment
Sch. 2, pt. 2, par. 1(b) am. 8/2013, s. 85(1)(a)(ii), (2) 27 March 2013 Commenced on enactment
Sch. 2, pt. 2, par. 1(c) am. 8/2013, s. 85(1)(a)(iii), (2) 27 March 2013 Commenced on enactment
Sch. 2, pt. 2, tbl. am. 8/2013, s. 85(1)(b), (2) 27 March 2013 Commenced on enactment
  9/2012, ss. 109(2)(b), (3) 31 March 2012 Commenced on enactment
  12/2009, s. 27(1)(b) 3 June 2009 Commenced on enactment
  25/2008, s. 90(1) & (2) 24 December 2008 Commenced on enactment

SIs made under the Act

SectionSIs made under the Act
S. 46(2B) Capital Acquisitions Tax Consolidation Act 2003 (Section 46(2B)) (Appointed Day) Order 2010 (S.I. No. 282 of 2010)
S. 48A(3) Capital Acquisitions Tax (Electronic Probate) (Amendment) Regulations 2022 (S.I. No. 204 of 2022)
  Capital Acquisitions Tax (Electronic Probate) Regulations 2020 (S.I. No. 341 of 2020)