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Updated to 19 May 2025 (Act No. 3 of 2025 and S.I. No. 193 of 2025)

Finance Act 2010
No. 5 of 2010

Contents

Commencement

SectionCommencement DateCommencement Information
S. 27(1) Not yet commenced. Commencement order required under s. 27(2)
S. 27(2) 1 January 2010 Commenced as per s. 165(8)
S. 31 3 April 2010 Commenced as per s. 31(2)
S. 32 3 April 2010 Commenced as per s. 32(2)
S. 35 4 February 2010 Commenced as per s. 35(2)
S. 37(1)(a)-(d) 1 January 2010 Commenced as per s. 165(8)
S. 37(1)(e) 3 April 2010 Commenced as per s. 37(2)(b)
S. 37(1)(f)-(h) 1 January 2011 Finance Act 2010 (Section 37(1)(f), (g) and (h)) (Commencement) Order 2011 (S.I. No. 115 of 2011), art. 2
S. 37(1)(i) 1 January 2011 Finance Act 2010 (Section 37(1)(i)) (Commencement) Order 2011 (S.I. No. 114 of 2011), art. 2
S. 37(2) 1 January 2010 Commenced as per s. 165(8)
S. 44 10 May 2010 Finance Act 2010 (Commencement of Section 44) Order 2010 (S.I. No. 196 of 2010), art. 2
S. 64(1)(a) 3 April 2010 Commenced on enactment
S. 64(1)(b) 10 December 2009 Commenced as per s. 64(1)(b)
S. 64(1)(c) 10 December 2009 Commenced as per s. 64(1)(c)
S. 64(1)(d) 1 May 2010 Commenced as per s. 64(1)(d), (2)(a)
S. 64(1)(e) 1 May 2010 Commenced as per s. 64(1)(e), (2)(a)
S. 64(1)(f), (g) 10 December 2009 Commenced as per s. 64(2)(b)
S. 64(1)(h) 3 April 2010 Commenced on enactment
S. 64(1)(i) 10 December 2009 Commenced as per s. 64(2)(b)
S. 64(2) 3 April 2010 Commenced on enactment
S. 65 1 May 2013 Commenced as per s. 65(3), S.I. No. 127 of 2013, art. 2
Ss. 66-76 1 May 2010 Commenced as per s. 76
Ss. 77 - 87 1 May 2013 Finance Act 2010 (Commencement of Chapter 3 of Part 3) Order 2013 (S.I. No. 127 of 2013), art. 2
S. 88 10 December 2009 Commenced as per s. 88
S. 93 1 April 2010 Commenced as per s. 93(2)
S. 102(1)(a)-(f) 1 January 2011 Commenced as per s. 102(2)
S. 101(1)(g) 3 April 2010 Commenced on enactment
S. 101(1)(h)-(l) 1 January 2011 Commenced as per s. 102(2)
S. 101(1)(m), (n) 3 April 2010 Commenced on enactment
S. 105(1) 1 January 2011 Commenced as per s. 105(2)
S. 105(2) 3 April 2010 Commenced on enactment
S. 113(a) 1 January 2010 Commenced as per s. 113(a)
S. 113(b) 3 April 2010 Commenced on enactment
S. 113(c) 1 July 2010 Commenced as per s. 113(c)
S. 113(d) 1 January 2010 Commenced as per s. 113(d)
S. 113(e) 1 July 2010 Commenced as per s. 113(e)
S. 116 1 July 2010 Commenced as per s. 116
S. 117(1)(a) 3 April 2010 Commenced on enactment
S. 117(1)(b) insofar as it applies to the supply of community facilities Not yet commenced. Commencement order required under s. 117(2)(b)
S. 117(1)(b) except insofar as it applies to the supply of community facilities 1 July 2010 Commenced as per s. 117(2)(a)
S. 117(1)(c) 8 March 2010 Commenced as per s. 117(1)(c)
S. 117(2) 3 April 2010 Commenced on enactment
S. 118 1 July 2010 Commenced as per s. 118
S. 119 1 January 2010 Commenced as per s. 119
S. 120 1 January 2010 Commenced as per s. 120
S. 121 1 January 2010 Commenced as per s. 121
S. 122 1 January 2010 Commenced as per s. 122
S. 123 1 January 2010 Commenced as per s. 123
S. 126 1 January 2010 Commenced as per s. 126
S. 128 1 January 2010 Commenced as per s. 128
S. 133(1) 8 April 2010 Finance Act 2010 (Section 133 (1)) (Commencement) Order 2010 (S.I. No. 147 of 2010), art. 2
S. 133(2) 3 April 2010 Commenced on enactment
S. 148(1)(a)-(d) 3 April 2010 Commenced as per s. 148(4)(a)
S. 148((1)(e)(i) 3 April 2010 Commenced as per s. 148(4)(a)
S. 148((1)(e)(ii) 14 June 2010 Commenced as per s. 148(4)(b), S.I. No. 282 of 2010, art. 2
S. 148((1)(e)(iii) 3 April 2010 Commenced as per s. 148(4)(a)
S. 148((1)(f)-(j) 3 April 2010 Commenced as per s. 148(4)(a)
S. 148((1)(k), (l) 14 June 2010 Commenced as per s. 148(4)(b), S.I. No. 282 of 2010, art. 2
S. 148((1)(m) 3 April 2010 Commenced as per s. 148(4)(a)
S. 148((1)(n), (o) 14 June 2010 Commenced as per s. 148(4)(b), S.I. No. 282 of 2010, art. 2
S. 148((1)(p) 14 June 2010 Commenced as per Finance Act 2012 (9/2012), ss. 115(6), 141(9)
S. 163(1) Not yet commenced. Commencement order required under s. 163(2)
S. 163(2) 3 April 2010 Commenced on enactment
Sch. 4 para. 1(a)-(c) 3 April 2010 Commenced as per sch. 4 para. 6(a)(i)
Sch. 4 para. 1(d) 6 April 2001 Commenced as per sch. 4 para. 6(a)(ii)
Sch. 4 para. 1(e)-(l) 3 April 2010 Commenced as per sch. 4 para. 6(a)(i)
Sch. 4 para. 2(a) 3 April 2010 Commenced on enactment
Sch. 4 para. 2(b) 30 December 2009 Commenced as per sch. 4 para. 6(b)(ii)
Sch. 4 para. 2(c) 3 April 2010 Commenced as per sch. 4 para. 6(b)(iii)
Sch. 4 para. 3 3 April 2010 Commenced as per sch. 4 para. 6(c)
Sch. 4 para. 4(a), (b) 1 January 2010 Commenced as per sch. 4 para. 6(d)(i)
Sch. 4 para. 4(c)-(g) 3 April 2010 Commenced as per sch. 4 para. 6(d)(ii)
Sch. 4 para. 5, 6 3 April 2010 Commenced on enactment

Amendments and other effects

How Affected Affecting Provision
S. 42(2) amended Finance Act 2019 (45/2019), ss. 27(5)(a), 76(8)
S. 65(1) substituted Finance Act 2012 (9/2012), s. 79
S. 66 amended Finance Act 2022 (44/2022), s. 46(1)(a), (2)
S. 66(1) amended Finance Act 2012 (9/2012), s. 81(a)
S. 67(1) substituted Finance Act 2020 (26/2020), ss. 28, 28(a)
S. 67(1) amended Finance Act 2019 (45/2019), ss. 45, 45(a)
  Finance Act 2016 (18/2016), ss. 40(1), 40(2)
  Finance Act 2012 (9/2012), s. 81(b)
S. 67(3) substituted Finance Act 2020 (26/2020), ss. 28, 28(b)
S. 67(3) amended Finance Act 2019 (45/2019), ss. 45, 45(b)
  Finance Act 2012 (9/2012), s. 81(c)
S. 68 substituted Finance Act 2012 (9/2012), s. 81(d)
S. 69 form specified Natural Gas Carbon Tax Regulations 2010 (S.I. No. 191 of 2010), art. 3, schedule 1
S. 70(3) inserted Finance Act 2012 (9/2012), s. 81(e)
S. 71(1)(a) amended Finance Act 2013 (8/2013), s. 60(a)
S. 71(1)(a) substituted Finance Act 2012 (9/2012), s. 81(f)
S. 71(1)(b) amended Finance Act 2016 (18/2016), ss. 41(1)(a)(i), 41(3)
  Finance Act 2013 (8/2013), s. 60(a)
S. 71(1)(c) amended Finance Act 2022 (44/2022), s. 46(1)(b)(i), (2)
  Finance Act 2016 (18/2016), ss. 41(1)(a)(ii), 41(3)
S. 71(1)(c) inserted Finance Act 2013 (8/2013), s. 60(b)
S. 71(1)(d) amended Finance Act 2022 (44/2022), s. 46(1)(b)(ii), (2)
S. 71(1)(d) inserted Finance Act 2016 (18/2016), ss. 41(1)(a)(iii), 41(3)
S. 71(1)(e) inserted Finance Act 2022 (44/2022), s. 46(1)(b)(iii), (2)
S. 71(1)(f) inserted Finance Act 2022 (44/2022), s. 46(1)(b)(iii), (2)
S. 71(1A) inserted Finance Act 2016 (18/2016), ss. 41(1)(b), 41(3)
S. 71(2) substituted Finance Act 2016 (18/2016), ss. 41(1)(c), 41(3)
  Finance Act 2012 (9/2012), s. 81(g)
S. 71(3) inserted Finance Act 2012 (9/2012), s. 81(h)
S. 72 requirement to keep records Natural Gas Carbon Tax Regulations 2010 (S.I. No. 191 of 2010), art. 4(2)
S. 72(2) substituted Finance Act 2016 (18/2016), ss. 41(2)(a), 41(3)
S. 72(2)(a) amended Finance Act 2022 (44/2022), s. 46(1)(c), (2)
S. 72(3) inserted Finance Act 2016 (18/2016), ss. 41(2)(b), 41(3)
S. 77 amended Finance (No. 2) Act 2013 (41/2013), s. 51(1)(a)
  Finance Act 2013 (8/2013), s. 61(1)(b)
  Finance Act 2012 (9/2012), s. 82(a)
  Value-Added Tax Consolidation Act 2010 (31/2010), ss. 123, 125, schedule 7, pt. 1
S. 78 substituted Finance Act 2020 (26/2020), ss. 29, 29(a)
S. 78(2) deleted Finance (No. 2) Act 2013 (41/2013), s. 51(1)(b)
S. 78(3) amended Finance Act 2019 (45/2019), ss. 46, 46(a)
  Finance Act 2013 (8/2013), s. 61(1)(c)
  Finance Act 2013 (8/2013), s. 61(2)(b)
S. 79 obligation to provide declaration and keep records imposed Solid Fuel Carbon Tax Regulations 2013 (S.I. No. 191 of 2013), regs. 8, 11
S. 79 substituted Finance Act 2013 (8/2013), s. 61(1)(d)
  Finance Act 2012 (9/2012), s. 82(b)
  Finance Act 2011 (6/2011), s. 44
S. 80 substit. Finance Act 2013 (8/2013), s. 61(1)(e)
S. 82 obligation to provide declaration and keep records imposed Solid Fuel Carbon Tax Regulations 2013 (S.I. No. 191 of 2013), regs. 9-11
S. 82 substituted Finance Act 2012 (9/2012), s. 82(c)
S. 82(1)(a) amended Finance Act 2016 (18/2016), ss. 42(1)(a)(i), 42(3)
S. 82(1)(b) amended Finance Act 2016 (18/2016), ss. 42(1)(a)(ii), 42(3)
  Finance Act 2013 (8/2013), s. 61(1)(f)
S. 82(1)(c) amended Finance Act 2016 (18/2016), ss. 42(1)(a)(iii), 42(3)
S. 82(1)(c) inserted Finance Act 2013 (No. 8 of 2013), s. 61(1)(f)
S. 82(1)(d) inserted Finance Act 2016 (18/2016), ss. 42(1)(a)(iv), 42(3)
S. 82(1A) inserted Finance Act 2016 (18/2016), ss. 42(1)(b), 42(3)
S. 82(2) substituted Finance Act 2016 (18/2016), ss. 42(1)(c), 42(3)
S. 82A inserted Finance (No. 2) Act 2013 (41/2013), s. 51(1)(c), (2)
S. 83(2) substituted Finance Act 2016 (18/2016), ss. 42(2)(a), 42(3)
S. 83(3) inserted Finance Act 2016 (18/2016), ss. 42(2)(b), 42(3)
S. 85 particulars for application prescribed Solid Fuel Carbon Tax Regulations 2013 (S.I. No. 191 of 2013), reg. 4, schedule 1
S. 95-96 repealed with saver Customs Act 2015 (18/2015), ss. 1(3), (4), 3(1), 4, 5, schedule 1 pt. 1, item 51
S. 97 delegation of functions Customs and Excise (Provision of Information relating to Persons, Conveyances and Goods) Regulations 2011 (S.I. No. 410 of 2011), regs. 1(2), 8
S. 97(5) conditions on retention of information Customs and Excise (Provision of Information relating to Persons, Conveyances and Goods) Regulations 2011 (S.I. No. 410 of 2011), regs. 1(2), 7
S. 107 references construed European Union (End-of-Life Vehicles) Regulations 2014 (S.I. No. 281 of 2014), regs. 3, 37(3)
Pt. 4 (ss. 112-133)(in so far as it is unrepealed) rep. Value-Added Tax Consolidation Act 2010 (31/2010), ss. 123, 125, schedule 8, pt. 1
S. 117(1)(c) restricted Value-Added Tax Consolidation Act 2010 (31/2010), ss. 124(6), 125
S. 147(1)(p) deemed to have applied Finance Act 2012 (9/2012), ss. 115(6), 141(9)
S. 147(4) restricted Finance Act 2012 (9/2012), ss. 115(6), 141(9)
S. 149(2)(b) amended Finance Act 2011 (6/2011), s. 73
S. 161(10) substituted Finance Act 2012 (9/2012), s. 135
S. 162 applied with modification Finance Act 2011 (6/2011), s. 82(2)
S. 162 repealed Finance Act 2014 (37/2014) s. 99(2), schedule 4
S. 163 repealed Bretton Woods Agreements (Amendment) Act 2022 (36/2022), ss. 10, 11(3)
S. 165(4) repealed Value-Added Tax Consolidation Act 2010 (31/2010), ss. 123, 125, schedule 8, pt. 1
Sch. 1 substituted Finance Act 2020 (26/2020), ss. 29, 29(b)
  Finance Act 2019 (45/2019), ss. 46, 46(b)
  Finance Act 2013 (8/2013), s. 61(1)(a)
  Finance Act 2013 (8/2013), s. 61(2)(a)
Sch. 2 repealed Value-Added Tax Consolidation Act 2010 (31/2010), ss. 123, 125, schedule 8, pt. 1
Sch. 3 repealed Value-Added Tax Consolidation Act 2010 (31/2010), ss. 123, 125, schedule 8, pt. 1
Sch. 4, para. 4 repealed Value-Added Tax Consolidation Act 2010 (31/2010), ss. 123, 125, schedule 8, pt. 1
Sch. 4, para. 6(d) repealed Value-Added Tax Consolidation Act 2010 (31/2010), ss. 123, 125, schedule 8, pt. 1

SIs made under the Act

SectionSIs made under the Act
S. 74 Natural Gas Carbon Tax Regulations 2010 (S.I. No. 191 of 2010)
S. 85 Solid Fuel Carbon Tax Regulations 2013 (S.I. No. 191 of 2013)
S. 97 Customs and Excise (Provision of Information relating to Persons, Conveyances and Goods) Regulations 2011 (S.I. No. 410 of 2011)