Irish Statute Book

Produced by the Office of the Attorney General

Táirgthe ag Oifig an Ard-Aighne

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Updated to 23 May 2025 (Act No. 4 of 2025 and S.I. No. 209 of 2025)

Finance Act 2006*
No. 6 of 2006

Contents

Commencement
Amendments and other effects
SIs made under the Act

Commencement

Section	Commencement Date	Commencement Information
S. 18(1)(a)	18 May 2006	Finance Act 2006 (Commencement of Section 18(1)(a)) Order 2006 (S.I. No. 256 of 2006), art. 2 Note: For application for certificate for film.
S. 26	26 June 2006	Finance Act 2006 (Commencement of Section 26(1)) Order 2006 (S.I. No. 322 of 2006), art. 2
S. 27	26 June 2006	Finance Act 2006 (Commencement of Section 27(1)) Order 2006 (S.I. No. 323 of 2006), art. 2
S. 29	26 June 2006	Finance Act 2006 (Commencement of Section 29(1)) Order (S.I. No. 324 of 2006), art. 2
Ss. 30(1)(a) & (b)(i)	26 June 2006	Finance Act 2006 (Section 30) (Commencement of Certain Provisions) Order 2006 (S.I. No. 327 of 2006), art. 2
S. 31	26 June 2006	Finance Act 2006 (Commencement of Section 31(1)) Order 2006 (S.I. No. 325 of 2006), art. 2
S. 32	26 June 2006	Finance Act 2006 (Commencement of Section 32(1)) Order 2006 (S.I. No. 326 of 2006), art. 2
Ss. 33(1)(a)& (b)(i)	26 June 2006	Finance Act 2006 (Section 33) (Commencement of Certain Provisions) Order 2006 (S.I. No. 328 of 2006), art. 2
S. 34	26 June 2006	Finance Act 2006 (Commencement of Section 34(1)) Order 2006 (S.I. No. 332 of 2006), art. 2
S. 36	23 January 2007	the Finance Act 2006 (Commencement of Section 36) Order 2007 (S.I. No. 20 of 2007), art. 2
S. 93	1 November 2006	Finance Act 2006 (Commencement of Sections 93(1), 97(1)(b) and 99(1)(a)) Order 2006 (S.I. No. 549 of 2006), art. 2
S. 99(1)(a)	1 November 2006	Finance Act 2006 (Commencement of Sections 93(1), 97(1)(b) and 99(1)(a)) Order 2006 (S.I. No. 549 of 2006), art. 2
S. 122(1)	5 October 2006	Finance Act 2006 (Commencement of Section 122(1)) Order 2006 (S.I. No. 520 of 2006), art. 2

Amendments and other effects

How Affected	Affecting Provision
Pt. 3 (ss. 92 - 101)(in so far as it is unrepealed) rep.	Value-Added Tax Consolidation Act 2010 (No. 31 of 2010), ss. 123, 125 & sch. 8, pt. 1
S. 122(2) company designated under	Finance Act 2008 (S. 122(2)) (Designation of Company) Order 2006 (S.I. No. 521 of 2006), art. 2
S. 123 del.	Finance Act 2012 (No. 9 of 2012), s. 131 & sch. 5, par. 5
S. 128(3) amended	Finance Act 2008 (No. 3 of 2008), s. 142(2)
S. 128 repealed	Finance Act 2014 (No. 37 of 2014) s. 99(2), sch. 4
S. 130(4) rep.	Value-Added Tax Consolidation Act 2010 (No. 31 of 2010), ss. 123, 125 & sch. 8, pt. 1
Sch. 2, para. 8 rep.	Value-Added Tax Consolidation Act 2010 (No. 31 of 2010), ss. 123, 125 & sch. 8, pt. 1
Sch. 2, para. 9(h) rep.	Value-Added Tax Consolidation Act 2010 (No. 31 of 2010), ss. 123, 125 & sch. 8, pt. 1

SIs made under the Act

Section	SIs made under the Act
S. 122(2)	Finance Act 2006 (S. 122(2)) (Designation of Company) Order 2006 (S.I. No. 521 of 2006)

* Commencement information is only provided where a commencement order has been made