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Updated to 17 June 2025 (Act No. 4 of 2025 and S.I. No. 253 of 2025)

Finance Act 2006
No. 6 of 2006

Contents

Commencement

SectionCommencement DateCommencement Information
Ss. 1-9 1 January 2006 Commenced as per s. 130(8)
S. 10(1) 1 May 2006 Commenced as per s. 10(2)
S. 10(2) 1 January 2006 Commenced as per s. 130(8)
S. 11 1 January 2006 Commenced as per s. 130(8)
S 12(1)(a), (b) 1 January 2006 Commenced as per s. 130(8)
S 12(1)(c) 1 January 2005 Commenced as per s. 12(2)
S 12(2) 1 January 2006 Commenced as per s. 130(8)
S. 13 1 January 2006 Commenced as per s. 130(8)
S. 14(1)(a)(i)-(iii) 1 January 2006 Commenced as per s. 14(4)(a)
S. 14(1)(a)(iv) 2 February 2006 Commenced as per s. 14(4)(b)
S. 14(1)(b)(i), (ii) 1 January 2006 Commenced as per s. 14(4)(a)
S. 14(1)(b)(iii)(I) 2 February 2006 Commenced as per s. 14(4)(b)
S. 14(1)(b)(iii)(II)-(IV) 1 January 2006 Commenced as per s. 14(4)(a)
S. 14(1)(b)(iv) 1 January 2006 Commenced as per s. 14(4)(a)
S. 14(1)(c) 1 January 2006 Commenced as per s. 14(4)(a)
S. 14(1)(d) 1 January 2005 Commenced as per s. 14(4)(c)
S. 14(1)(e) 7 December 2005 Commenced as per s. 14(4)(d)
S. 14(1)(f)(i) 1 January 2006 Commenced as per s. 14(4)(a)
S. 14(1)(f)(ii) 7 December 2005 Commenced as per s. 14(4)(d)
S. 14(2) 7 December 2005 Commenced as per s. 14(4)(d)
S. 14(3) 3 February 2005 Commenced as per s. 14(3)
S. 14(4) 1 January 2006 Commenced as per s. 130(8)
S. 15 1 January 2006 Commenced as per s. 130(8)
S. 16 31 March 2006 Commenced as per s. 16
S. 17 1 January 2006 Commenced as per s. 130(8)
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
S. 18(1)(b) 1 January 2006 Commenced as per s. 130(8)
S. 18(2) 1 January 2006 Commenced as per s. 130(8)
S. 19 1 January 2006 Commenced as per s. 130(8)
S. 20(1) 1 January 2006 Commenced as per s. 20(2)
S. 20(2) 1 January 2006 Commenced as per s. 130(8)
Ss. 21-25 1 January 2006 Commenced as per s. 130(8)
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. 28 1 January 2006 Commenced as per s. 130(8)
S. 29 26 June 2006 Finance Act 2006 (Commencement of Section 29(1)) Order (S.I. No. 324 of 2006), art. 2
S. 30(1)(a) 26 June 2006 Finance Act 2006 (Section 30) (Commencement of Certain Provisions) Order 2006 (S.I. No. 327 of 2006), art. 2
S. 30(1)(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. 30(1)(b)(ii) 1 January 2006 Commenced as per s. 30(2)(b)
S. 30(1)(c)(i) 26 June 2006 Finance Act 2006 (Section 30) (Commencement of Certain Provisions) Order 2006 (S.I. No. 327 of 2006), art. 2
S. 30(1)(c)(ii)(I) 1 January 2004 Commenced as per s. 30(2)(c)
S. 30(1)(c)(ii)(II) 1 January 2006 Commenced as per s. 30(2)(b)
S. 30(1)(c)(ii)(III) 1 January 2006 Commenced as per s. 30(2)(b)
S. 30(1)(d), (e) 26 June 2006 Finance Act 2006 (Section 30) (Commencement of Certain Provisions) Order 2006 (S.I. No. 327 of 2006), art. 2
S. 30(2) 1 January 2006 Commenced as per s. 130(8)
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
S. 33(1)(a) 26 June 2006 Finance Act 2006 (Section 33) (Commencement of Certain Provisions) Order 2006 (S.I. No. 328 of 2006), art. 2
S. 33(1)(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. 33(1)(b)(ii) 1 January 2006 Commenced as per s. 33(2)(b)
S. 33(1)(c), (d) 26 June 2006 Finance Act 2006 (Section 33) (Commencement of Certain Provisions) Order 2006 (S.I. No. 328 of 2006), art. 2
S. 33(2) 1 January 2006 Commenced as per s. 130(8)
S. 34 26 June 2006 Finance Act 2006 (Commencement of Section 34(1)) Order 2006 (S.I. No. 332 of 2006), art. 2
S. 35(1)(a)(i) 29 March 2004 Commenced as per s. 35(2)(a)
S. 35(1)(a)(ii)-(v) 1 January 2006 Commenced as per s. 130(8)
S. 35(1)(b) 1 January 2006 Commenced as per s. 130(8)
S. 35(1)(c)(i), (ii) 1 January 2006 Commenced as per s. 130(8)
S. 35(1)(c)(iii)(I) 1 January 2006 Commenced as per s. 130(8)
S. 35(1)(c)(iii)(II) 15 May 2002 Commenced as per s. 35(2)(c)
S. 35(2) 1 January 2006 Commenced as per s. 130(8)
S. 36 23 January 2007 Finance Act 2006 (Commencement of Section 36) Order 2007 (S.I. No. 20 of 2007), art. 2
Ss. 37-40 1 January 2006 Commenced as per s. 130(8)
S. 41 2 February 2006 Commenced as per s. 41(2)
S. 42 1 January 2006 Commenced as per s. 130(8)
S. 43 7 March 2006 Commenced as per s. 43
S. 44(1)(a) 31 March 2006 Commenced as per s. 44(2)(a)
S. 44(1)(b)-(h) 1 January 2006 Commenced as per s. 130(8)
S. 44(2) 1 January 2006 Commenced as per s. 130(8)
Ss. 45-52 1 January 2006 Commenced as per s. 130(8)
S. 53 31 March 2006 Commenced as per s. 53(2)
Ss. 54-56 1 January 2006 Commenced as per s. 130(8)
S. 57 2 February 2006 Commenced as per s. 57(2)
S. 58 1 January 2006 Commenced as per s. 130(8)
S. 59(1)(a)-(c) 20 December 2000 Commenced as per s. 59(2)(a)
S. 59(1)(d) 31 March 2006 Commenced as per s. 59(2)(b)
S. 59(2) 1 January 2006 Commenced as per s. 130(8)
Ss. 60-66 1 January 2006 Commenced as per s. 130(8)
S. 67(1)(a)(i) 2 February 2006 Commenced as per s. 67(2)(a)
S. 67(1)(a)(ii) Not yet commenced. Commencement order required under s. 67(2)(c)
S. 67(1)(b)-(e) Not yet commenced. Commencement order required under s. 67(2)(c)
S. 67(1)(f)(i) 1 July 2006 Commenced as per s. 67(2)(b)
S. 67(1)(f)(ii) Not yet commenced. Commencement order required under s. 67(2)(c)
S. 67(2) 1 January 2006 Commenced as per s. 130(8)
S. 68(1)(a)(i) 1 January 2006 Commenced as per s. 130(8)
S. 68(1)(a)(ii) 2 February 2006 Commenced as per s. 68(2)(b)
S. 68(1)(b) 1 January 2006 Commenced as per s. 130(8)
S. 68(2) 1 January 2006 Commenced as per s. 130(8)
S. 69(1)(a), (b) 1 January 2006 Commenced as per s. 130(8)
S. 69(1)(c) 28 May 2003 Commenced as per s. 69(2)(a)
S. 69(1)(d) 1 January 2005 Commenced as per s. 69(2)(b)
S. 69(1)(e) 1 January 2006 Commenced as per s. 130(8)
S. 69(2) 1 January 2006 Commenced as per s. 130(8)
S. 70(1) 1 January 2005 Commenced as per s. 70(2)
S. 70(2) 1 January 2006 Commenced as per s. 130(8)
Ss. 71-77 1 January 2006 Commenced as per s. 130(8)
S. 78 31 March 2006 Commenced on enactment
S. 79(a) 31 March 2006 Commenced on enactment
S. 79(b) Not yet commenced. Commencement order required under s. 79(b)
Ss. 80-89 31 March 2006 Commenced on enactment
S. 90 1 July 2006 Commenced as per s. 90(2)
S. 91 1 July 2006 Commenced as per s. 91(2)
S. 92 31 March 2006 Commenced on enactment
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. 94 31 March 2006 Commenced on enactment
S. 95(a) 1 May 2006 Commenced as per s. 95(a)
S. 95(b) 31 March 2006 Commenced on enactment
S. 96 31 March 2006 Commenced on enactment
S. 97(1)(a) 31 March 2006 Commenced on enactment
S. 97(1)(b) 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. 97(2) 31 March 2006 Commenced on enactment
S. 98 31 March 2006 Commenced on enactment
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. 99(1)(b) 31 March 2006 Commenced on enactment
S. 99(2) 31 March 2006 Commenced on enactment
S. 100 31 March 2006 Commenced on enactment
S. 101 1 May 2006 Commenced as per s. 101
Ss. 102-121 31 March 2006 Commenced on enactment
S. 122(1) 5 October 2006 Finance Act 2006 (Commencement of Section 122(1)) Order 2006 (S.I. No. 520 of 2006), art. 2
S. 122(2), (3) 31 March 2006 Commenced on enactment
S. 123 31 March 2006 Commenced on enactment
S. 124 31 March 2006 Commenced as per s. 124(2)
Ss. 125-130 31 March 2006 Commenced on enactment
Sch. 1 31 March 2006 Commenced on enactment
Sch. 2 para. 1(a), (b) 31 March 2006 Commenced on enactment
Sch. 2 para. 1(c) 31 March 2006 Commenced as per s. 127(b), sch. 2 para. 9(a)(ii)
Sch. 2 para. 1(d)-(g) 28 May 2003 Commenced as per s. 127(b), sch. 2 para. 9(a)(iii)
Sch. 2 para. 1(h) 31 March 2006 Commenced on enactment
Sch. 2 para. 1(i) 28 May 2003 Commenced as per s. 127(b), sch. 2 para. 9(a)(iii)
Sch. 2 para. 1(j)-(l) 31 March 2006 Commenced on enactment
Sch. 2 para. 1(m)-(q) 28 May 2003 Commenced as per s. 127(b), sch. 2 para. 9(a)(iii)
Sch. 2 para. 1(r), (s) 31 March 2006 Commenced as per s. 127(b), sch. 2 para. 9(a)(ii)
Sch. 2 para. 1(t) 28 May 2003 Commenced as per s. 127(b), sch. 2 para. 9(a)(iii)
Sch. 2 para. 2 28 May 2003 Commenced as per s. 127(b), sch. 2 para. 9(b)
Sch. 2 para. 3 31 March 2006 Commenced as per s. 127(b), sch. 2 para. 9(c)
Sch. 2 para. 4 1 October 2001 Commenced as per s. 127(b), sch. 2 para. 9(d)
Sch. 2 para. 5 25 March 2005 Commenced as per s. 127(b), sch. 2 para. 9(e)
Sch. 2 para. 6 1 July 2004 Commenced as per s. 127(b), sch. 2 para. 9(f)
Sch. 2 para. 7 31 March 2006 Commenced as per s. 127(b), sch. 2 para. 9(g)
Sch. 2 para. 8 31 March 2006 Commenced as per s. 127(b), sch. 2 para. 9(h)
Sch. 2 para. 9 31 March 2006 Commenced on enactment

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

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