Updated to 16 September 2025 (Act No. 10 of 2025 and S.I. No. 431 of 2025)
Finance Act 2007
No. 11 of 2007
Contents
Commencement
Section | Commencement/Effective Date Where the commencement and effective dates differ, the effective date is shown below.
|
Commencement Information |
---|---|---|
Ss. 1-7 | 1 January 2007 | Commenced as per s. 130(9) |
S. 8 | 1 January 2007 | Commenced as per s. 8(2) |
S. 9(1)(a) | 2 April 2007 | Commenced as per s. 9(2) |
S. 9(1)(b) | 1 January 2007 | Commenced as per s. 130(9) |
S. 9(1)(c) | 2 April 2007 | Commenced as per s. 9(2) |
S. 9(1)(d) | 1 January 2007 | Commenced as per s. 130(9) |
S. 9(1)(e) | 2 April 2007 | Commenced as per s. 9(2) |
S. 9(2) | 1 January 2007 | Commenced as per s. 130(9) |
Ss. 10-12 | 1 January 2007 | Commenced as per s. 130(9) |
S. 13(1)(a) | 1 January 2005 | Commenced as per s. 13(2)(a) |
S. 13(1)(b) | 1 January 2007 | Commenced as per s. 13(2)(b) |
S. 13(1)(c) | 1 January 2007 | Commenced as per s. 13(2)(c) |
S. 13(1)(d) | 1 May 2007 | Commenced as per s. 13(2)(d) |
S. 13(2) | 1 January 2007 | Commenced as per s. 130(9) |
Ss. 14, 15 | 1 January 2007 | Commenced as per s. 130(9) |
S. 16 | 1 January 2007 | Finance Act 2007 (Section 16)(Commencement) Order 2009 (S.I. No. 447 of 2009), art. 2 |
S. 17(1)(a) | 2 April 2007 | Commenced as per s. 17(2)(a) |
S. 17(1)(b) | 1 January 2006 | Commenced as per s. 17(2)(b) |
S. 17(1)(c)(i) | 7 December 2005 | Commenced as per s. 17(2)(c) |
S. 17(1)(c)(ii) | 1 January 2007 | Commenced as per s. 17(2)(d) |
S. 17(2) | 1 January 2007 | Commenced as per s. 130(9) |
S. 18 | 1 January 2007 | Commenced as per s. 130(9) |
S. 19 | 6 September 2007 | Finance Act 2007 (Commencement of Section 19(1)) Order 2007) (S.I. No. 614 of 2007), art. 2 |
Ss. 20-23 | 1 January 2007 | Commenced as per s. 130(9) |
S. 24(1) | Not yet commenced. Commencement order required under s. 24(2) | |
S. 24(2) | 1 January 2007 | Commenced as per s. 130(9) |
S. 25 | 1 January 2007 | Commenced as per s. 130(9) |
S. 26(1) | Not yet commenced. Commencement order required under s. 26(2) | |
S. 26(2) | 1 January 2007 | Commenced as per s. 130(9) |
S. 27(1) | 1 February 2007 | Commenced as per s. 27(2) |
S. 27(2) | 1 January 2007 | Commenced as per s. 130(9) |
S. 28 | 1 January 2007 | Commenced as per s. 130(9) |
S. 29 | Not yet commenced. Commencement order required under s. 29(2) | |
S. 30 | 1 January 2007 | Commenced as per s. 130(9) |
S. 31(1) | 2 April 2007 | Commenced as per s. 31(2)(a) |
S. 31(2) | 1 January 2007 | Commenced as per s. 130(9) |
Ss. 32, 33 | 1 January 2007 | Commenced as per s. 130(9) |
S. 34 | 2 April 2007 | Commenced as per s. 34(2) |
S. 35 | 2 April 2007 | Commenced as per s. 35(3) |
Ss. 36-48 | 1 January 2007 | Commenced as per s. 130(9) |
S. 49 | 1 January 2006 | Commenced as per s. 49(2) |
S. 50 | 1 January 2007 | Commenced as per s. 130(9) |
S. 51 | 27 February 2009 | Finance Act 2007 (Commencement of Section 51(1)) Order 2009 (S.I. No. 68 of 2009), art. 2 |
Ss. 52-54 | 1 January 2007 | Commenced as per s. 130(9) |
S. 55 | 1 February 2007 | Commenced as per s. 55(2) |
S. 56 | 1 January 2007 | Commenced as per s. 130(9) |
S. 57 | 2 April 2007 | Commenced on enactment |
S. 58 | 1 July 2007 | Commenced as per s. 58 |
S. 59(a) | 2 April 2007 | Commenced on enactment |
S. 59(b) | Not yet commenced. Commencement order required under s. 59(b) | |
Ss. 60-66 | 2 April 2007 | Commenced on enactment |
S. 67 | 31 December 2007 | Commenced as per s. 67 |
Ss. 68-75 | 2 April 2007 | Commenced on enactment |
S. 76 | 1 May 2007 | Commenced as per s. 76 |
S. 77(1)(a) | Not yet commenced. Commencement order required under s. 77(2) | |
S. 77(1)(b) | 1 January 2008 | Commenced as per s. 77(1)(b) |
S. 77(2) | 2 April 2007 | Commenced on enactment |
S. 78 | 2 April 2007 | Commenced on enactment |
S. 79(a) | 1 March 2007 | Commenced as per s. 79(a) |
S. 79(b) | 2 April 2007 | Commenced on enactment |
S. 80 | 2 April 2007 | Commenced on enactment |
S. 81 | 1 May 2007 | Commenced as per s. 81 |
S. 82 | 1 May 2007 | Commenced as per s. 82 |
S. 83(a) | 1 May 2007 | Commenced as per s. 83(a) |
S. 83(b)(i) | 1 July 2007 | Commenced as per s. 83(b)(i) |
S. 83(b)(ii) | 1 May 2007 | Commenced as per s. 83(b)(ii) |
S. 83(b)(iii) | 1 July 2007 | Commenced as per s. 83(b)(iii) |
S. 84 | 1 January 2007 | Commenced as per s. 84 |
S. 85 | 1 May 2007 | Commenced as per s. 85 |
S. 86 | 2 April 2007 | Commenced on enactment |
S. 87 | 1 March 2007 | Commenced as per s. 87 |
S. 88 | 1 January 2007 | Commenced as per s. 88 |
S. 89 | 2 April 2007 | Commenced on enactment |
S. 90 | 1 May 2007 | Commenced as per s. 90 |
Ss. 91-94 | 2 April 2007 | Commenced on enactment |
S. 95 | 1 January 2008 | Commenced as per s. 95 |
S. 96(a) | 1 March 2007 | Commenced as per s. 96(a) |
S. 96(b) | 1 May 2007 | Commenced as per s. 96(b), as amended by Finance Act 2008 (No. 3 of 2008), sch. 8 para. 5 |
S. 97 | 1 January 2007 | Commenced as per s. 97 |
S. 98 | 1 January 2007 | Commenced as per s. 98 |
Ss. 99-103 | 2 April 2007 | Commenced on enactment |
S. 104 | 3 December 2007 | Finance Act 2007 (Commencement of Section 104(1)) Order 2007 (S.I. No. 783 of 2007), art. 2 |
Ss. 105-108 | 2 April 2007 | Commenced on enactment |
S. 109 | 1 October 2007 | Finance Act 2007 (Commencement of Section 109) Order 2007 (S.I. No. 649 of 2007), art. 2 |
S. 110 | Not yet commenced. Commencement order required under s. 110(2) | |
Ss. 111-119 | 2 April 2007 | Commenced on enactment |
S. 120 | 2 April 2007 | Commenced as per s. 120 |
Ss. 121-130 | 2 April 2007 | Commenced on enactment |
Sch. 1 | 2 April 2007 | Commenced on enactment |
Sch. 2 para. 1 | 2 April 2007 | Commenced as per sch. 2 para. 2 |
Sch. 2 para. 2 | 2 April 2007 | Commenced on enactment |
Sch. 3 | 2 April 2007 | Commenced on enactment |
Sch. 4 para. 1(a) | 2 April 2007 | Commenced on enactment |
Sch. 4 para. 1(b)-(f) | 2 April 2007 | Commenced as per s. 128(b), sch. 4 para. 6(a)(ii) |
Sch. 4 para. 1(g)-(k) | 2 April 2007 | Commenced on enactment |
Sch. 4 para. 1(l)-(r) | 2 April 2007 | Commenced as per s. 128(b), sch. 4 para. 6(a)(ii) |
Sch. 4 para. 1(s), (t) | 2 April 2007 | Commenced on enactment |
Sch. 4 para. 1(u) | 2 April 2007 | Commenced as per s. 128(b), sch. 4 para. 6(a)(ii) |
Sch. 4 para. 1(v), (w) | 1 January 2007 | Commenced as per s. 128(b), sch. 4 para. 6(a)(iii) |
Sch. 4 para. 1(x)-(aa) | 2 April 2007 | Commenced as per s. 128(b), sch. 4 para. 6(a)(ii) |
Sch. 4 para. 1(ab) | 1 January 2006 | Commenced as per s. 128(b), sch. 4 para. 6(a)(iv) |
Sch. 4 para. 1(ac)-(ae) | 2 April 2007 | Commenced as per s. 128(b), sch. 4 para. 6(a)(ii) |
Sch. 4 para. 1(af) | 1 January 2007 | Commenced as per s. 128(b), sch. 4 para. 6(a)(iii) |
Sch. 4 para. 1(ag) | 2 April 2007 | Commenced as per s. 128(b), sch. 4 para. 6(a)(ii) |
Sch. 4 para. 1(ah) | 1 January 2007 | Commenced as per s. 128(b), sch. 4 para. 6(a)(iii) |
Sch. 4 para. 1(ai) | 2 April 2007 | Commenced as per s. 128(b), sch. 4 para. 6(a)(ii) |
Sch. 4 para. 2 | 2 April 2007 | Commenced on enactment |
Sch. 4 para. 3 | 2 April 2007 | Commenced as per s. 128(b), sch. 4 para. 6(c) |
Sch. 4 para. 4 | 27 October 2003 | Commenced as per s. 128(b), sch. 4 para. 6(d) |
Sch. 4 para. 5(a) | 25 March 2005 | Commenced as per s. 128(b), sch. 4 para. 6(e)(i) |
Sch. 4 para. 5(b) | 1 July 2006 | Commenced as per s. 128(b), sch. 4 para. 6(e)(ii) |
Sch. 4 para. 6 | 2 April 2007 | 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 |
---|---|---|---|
S. 13 references construed | Sport Ireland Act 2015 (No. 15 of 2015), ss. 6, 31 | 13 May 2015 | Commenced on enactment |
To be construed as if new par. 19(1)(ea) temporarily inserted. * | European Communities (Income Tax Relief for Investment in Corporate Trades "Business Expansion Scheme and Seed Capital Scheme) Regulations 2007 (S.I. No. 613 of 2007), regs. 1(2) and 2(a)(i) | 1 January 2007 | European Communities(Income Tax Relief for Investment in Corporate Trades "Business Expansion Scheme and Seed Capital Scheme) Regulations 2007 (S.I. No. 613 of 2007) |
S. 19 references to 'Science Foundation Ireland' construed as 'Taighde Éireann' | Research and Innovation Act 2024 (15/2024), ss. 1(2), 61 | 1 August 2024 | Research and Innovation Act 2024 (Commencement) Order 2024 (S.I. No. 373 of 2024), art. 2 |
S. 19 functions transferred and references construed | County Enterprise Boards (Dissolution) Act 2014 (No. 4 of 2014), ss. 4, 6(1),(2), 14(2) | 9 April 2014 | County Enterprise Boards (Dissolution) Act 2014 (Commencement) Order 2014 (S.I. No. 160 of 2014), art. 3(2) |
S. 19(1)(g) temporary amendment * | European Communities(Income Tax Relief for Investment in Corporate Trades "Business Expansion Scheme and Seed Capital Scheme) Regulations 2007 (S.I. No. 613 of 2007), regs. 1(2) and 2(a)(ii) | 1 January 2007 | European Communities(Income Tax Relief for Investment in Corporate Trades "Business Expansion Scheme and Seed Capital Scheme) Regulations 2007 (S.I. No. 613 of 2007) |
S. 19(2)(a)(iii) temporary amendment* | European Communities(Income Tax Relief for Investment in Corporate Trades "Business Expansion Scheme and Seed Capital Scheme) Regulations 2007 (S.I. No. 613 of 2007), regs. 1(2) and 2(b) | 1 January 2007 | European Communities(Income Tax Relief for Investment in Corporate Trades "Business Expansion Scheme and Seed Capital Scheme) Regulations 2007 (S.I. No. 613 of 2007) |
S. 59(b) deleted | Finance Act 2008 (No. 3 of 2008), s. 71(2) and (3) | 1 November 2008 | Commenced as per s. 71(3) |
Ss. 67-73 repealed | Finance Act 2008 (No. 3 of 2008), s. 76(1) and (2), sch. 3, pt. 1 | 31 July 2009 | Finance Act 2008 (Commencement of section 76(1)) Order 2009 (S.I. No. 322 of 2009), art. 2 |
Pt. 3 (ss. 75 - 98)(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 | 1 November 2010 | Commenced as per s. 125 |
S. 96(b) amended | Finance Act 2008 (No. 3 of 2008), s. 141, sch. 8, paras. 5 and 7(e) | 2 April 2007 | Commenced as per s. 141, sch. 8, para. 7(e) |
S. 110 repealed | Finance (No. 2) Act 2008 (No. 25 of 2008), s. 82(2) | 24 December 2008 | Commenced as per s. 82(2) |
S. 121(in so far as it relates to value-added tax) rep. | Value-Added Tax Consolidation Act 2010 (No. 31 of 2010), ss. 123, 125 & sch. 8, pt. 1 | 1 November 2010 | Commenced as per s. 125 |
S. 127 repealed with saver | Customs Act 2015 (No. 18 of 2015), ss. 1(3), (4), 3(1), 4, 5, sch. 1 pt. 1, item 50 | 31 December 2016 | Customs Act 2015 (Commencement) Order 2016 (S.I. No. 611 of 2016), art. 2 |
S. 130(4) rep. | Value-Added Tax Consolidation Act 2010 (No. 31 of 2010), ss. 123, 125 & sch. 8, pt. 1 | 1 November 2010 | Commenced as per s. 125 |
Sch. 3 rep. | Value-Added Tax Consolidation Act 2010 (No. 31 of 2010), ss. 123, 125 & sch. 8, pt. 1 | 1 November 2010 | Commenced as per s. 125 |
Sch. 4, para. 3 rep. | Value-Added Tax Consolidation Act 2010 (No. 31 of 2010), ss. 123, 125 & sch. 8, pt. 1 | 1 November 2010 | Commenced as per s. 125 |
Sch. 4, para. 6(c) rep. | Value-Added Tax Consolidation Act 2010 (No. 31 of 2010), ss. 123, 125 & sch. 8, pt. 1 | 1 November 2010 | Commenced as per s. 125 |
SIs made under the Act
Section | SIs made under the Act |
---|---|
None |