Updated to 23 October 2025 (Act No. 10 of 2025 and S.I. No. 506 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| Ss. 6-22 repealed with savers and transitional provisions | Companies Act 2014 (No. 38 of 2014), ss. 1(2), (3), 4(1), 5, sch. 2, pt. 1, sch. 6 | 1 June 2015 | Companies Act 2014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| Ss. 23, 24 repealed with savers and transitional provisions | Companies Act 2014 (No. 38 of 2014), ss. 1(2), (3), 4(1), 5, sch. 2, pt. 1, sch. 6 | 1 June 2015 | Companies Act 2014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
| Section | SIs 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) |