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

All effects below are reflected in the most recent Revised Act.

Contents

Commencement

Section Commencement/Effective Date
Where the commencement and effective dates differ, the effective date is shown below.
Commencement Information
Ss. 1- 6 24 December 2006 Commenced on enactment
Ss. 7, 8 1 July 2005 S. 2(3)
Ss. 9, 10 24 December 2006 Commenced on enactment
Ss. 11, 12 29 January 2007 Investment Funds, Companies and Miscellaneous Provisions Act 2006 (Commencement) Order 2007 (S.I. No. 23 of 2007), art. 3
Ss. 13-15 24 December 2006 Commenced on enactment
Ss. 16-22 29 January 2007 Investment Funds, Companies and Miscellaneous Provisions Act 2006 (Commencement) Order 2007 (S.I. No. 23 of 2007), art. 3
S. 23 Not yet commenced. Requires commencement order under S. 2(1)
Ss. 24,- 34 29 January 2007 Investment Funds, Companies and Miscellaneous Provisions Act 2006 (Commencement) Order 2007 (S.I. No. 23 of 2007), art. 3
S. 35 24 December 2006 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
Ss. 6-22 repealed with savers and transitional provisions Companies Act 2014 (No. 38 of 2014), ss. 1(2), (3), 4(1), 5, sch. 2, pt. 1, sch. 6 1 June 2015 Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 3
S. 20 saver Companies Act 2014 (No. 38 of 2014), ss. 1(2), 1381(1) 1 June 2015 Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 3
S. 22 saver Companies Act 2014 (No. 38 of 2014), ss. 1(2), 1383(8) 1 June 2015 Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 3
S. 22 non-application of rules under Anglo Irish Bank Corporation Act 2009 (No. 1 of 2009), s. 16(5)(b) 21 January 2009 Commenced on enactment
S. 22 applied Transparency (Directive 2004/109/EC) Regulations 2007 (S.I. No. 277 of 2007), regs. 1(2), 40(3) 13 June 2007 Transparency (Directive 2004/109/EC) Regulations 2007 (S.I. No. 277 of 2007), reg. 1(2),
Ss. 23, 24 repealed with savers and transitional provisions Companies Act 2014 (No. 38 of 2014), ss. 1(2), (3), 4(1), 5, sch. 2, pt. 1, sch. 6 1 June 2015 Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015), art. 3

SIs made under the Act

SectionSIs made under the Act
S. 20 Transparency ( Directive 2004/109/EC) (Amendment) (No. 2) Regulations 2012 (S.I. No. 316 of 2012)
  Transparency (Directive 2004/109/EC) (Amendment) Regulations 2012 (S.I. No. 238 of 2012)
  Transparency (Directive 2004/109/EC) (Amendment) Regulations 2010 (S.I. No. 102 of 2010)
  Transparency (Directive 2004/109/EC) Regulations 2007 (S.I. No. 277 of 2007)