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Updated to 16 April 2025 (Act No. 2 of 2025 and S.I. No. 141 of 2025)

Finance Act 2010*
No. 5 of 2010

Contents

Commencement

SectionCommencement DateCommencement Information
S. 37(1)(f), (g) and (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. 44 10 May 2010 Finance Act 2010 (Commencement of Section 44) Order 2010 (S.I. No. 196 of 2010), art. 2
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. 133(1) 8 April 2010 Finance Act 2010 (Section 133 (1)) (Commencement) Order 2010 (S.I. No. 147 of 2010), art. 2

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 (No. 9 of 2012), s. 79
S. 66 amended Finance Act 2022 (44/2022), ss. 46(1)(a), 46(2)
S. 66(1) amended Finance Act 2012 (No. 9 of 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 (No. 9 of 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 (No. 9 of 2012), s. 81(c)
S. 68 substituted Finance Act 2012 (No. 9 of 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 (No. 9 of 2012), s. 81(e)
S. 71(1)(a) amended Finance Act 2013 (No. 8 of 2013), s. 60(a)
S. 71(1)(a) substituted Finance Act 2012 (No. 9 of 2012), s. 81(f)
S. 71(1)(b) amended Finance Act 2016 (18/2016), ss. 41(1)(a)(i), 41(3)
  Finance Act 2013 (No. 8 of 2013), s. 60(a)
S. 71(1)(c) amended Finance Act 2022 (44/2022), ss. 46(1)(b)(i), 46(2)
  Finance Act 2016 (18/2016), ss. 41(1)(a)(ii), 41(3)
S. 71(1)(c) inserted Finance Act 2013 (No. 8 of 2013), s. 60(b)
S. 71(1)(d) amended Finance Act 2022 (44/2022), ss. 46(1)(b)(ii), 46(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), ss. 46(1)(b)(iii), 46(2)
S. 71(1)(f) inserted Finance Act 2022 (44/2022), ss. 46(1)(b)(iii), 46(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 (No. 9 of 2012), s. 81(g)
S. 71(3) inserted Finance Act 2012 (No. 9 of 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), ss. 46(1)(c), 46(2)
S. 72(3) inserted Finance Act 2016 (18/2016), ss. 41(2)(b), 41(3)
S. 77 amended Finance (No. 2) Act 2013 (No. 41 of 2013), s. 51(1)(a)
  Finance Act 2013 (No. 8 of 2013), s. 61(1)(b)
  Finance Act 2012 (No. 9 of 2012), s. 82(a)
  Value-Added Tax Consolidation Act 2010 (No. 31 of 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 (No. 41 of 2013), s. 51(1)(b)
S. 78(3) amended Finance Act 2019 (45/2019), ss. 46, 46(a)
  Finance Act 2013 (No. 8 of 2013), s. 61(1)(c), (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 (No. 8 of 2013), s. 61(1)(d)
  Finance Act 2012 (No. 9 of 2012), s. 82(b)
  Finance Act 2011 (No. 6 of 2011), s. 44
S. 80 substit. Finance Act 2013 (No. 8 of 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 (No. 9 of 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 (No. 8 of 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 (No. 41 of 2013), ss. 51(1)(c), 51(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 (No. 18 of 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 (No. 31 of 2010), ss. 123, 125, schedule 8, pt. 1
S. 117(1)(c) restricted Value-Added Tax Consolidation Act 2010 (No. 31 of 2010), ss. 124(6), 125
S. 147(1)(p) deemed to have applied Finance Act 2012 (No. 9 of 2012), ss. 115(6), 141(9)
S. 147(4) restricted Finance Act 2012 (No. 9 of 2012), ss. 115(6), 141(9)
S. 149(2)(b) amended Finance Act 2011 (No. 6 of 2011), s. 73
S. 161(10) substituted Finance Act 2012 (No. 9 of 2012), s. 135
S. 162 applied with modification Finance Act 2011 (No. 6 of 2011), s. 82(2)
S. 162 repealed Finance Act 2014 (No. 37 of 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 (No. 31 of 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 (No. 8 of 2013), s. 61(1)(a), (2)(a)
Sch. 2 repealed Value-Added Tax Consolidation Act 2010 (No. 31 of 2010), ss. 123, 125, schedule 8, pt. 1
Sch. 3 repealed Value-Added Tax Consolidation Act 2010 (No. 31 of 2010), ss. 123, 125, schedule 8, pt. 1
Sch. 4, para. 4 repealed Value-Added Tax Consolidation Act 2010 (No. 31 of 2010), ss. 123, 125, schedule 8, pt. 1
Sch. 4, para. 6(d) repealed Value-Added Tax Consolidation Act 2010 (No. 31 of 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)

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