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

Finance Act 2012
No. 9 of 2012

Contents

Commencement

SectionCommencement DateCommencement Information
Ss. 1-4 1 January 2012 Commenced as per s. 141(8)
S. 4(1)(a) 1 January 2012 Commenced as per s. 141(8)
S. 4(1)(b) in the case of income levy 1 January 2009 Commenced as per s. 4(2)(a)
S. 4(1)(b) in the case of universal social charge 1 January 2011 Commenced as per s. 4(2)(b)
S. 4(1)(b) in the case of income tax 1 January 2012 Commenced as per s. 4(2)(c)
S. 4(1)(c) 1 January 2012 Commenced as per s. 141(8)
S. 4(2) 1 January 2012 Commenced as per s. 141(8)
Ss. 5-17 1 January 2012 Commenced as per s. 141(8)
S. 18(1)(a)-(c) 6 February 2011 Commenced as per s. 18(9)(a)
S. 18(1)(d) 8 February 2012 Commenced as per s. 18(9)(c)
S. 18(1)(e), (f) 6 February 2011 Commenced as per s. 18(9)(a)
S. 18(2) 8 February 2012 Commenced as per s. 18(9)(c)
S. 18(3)(a)-(c) 1 January 2012 Commenced as per s. 18(9)(b)
S. 18(3)(d), (e) 8 February 2012 Commenced as per s. 18(9)(c)
S. 18(3)(f) 31 March 2012 Commenced as per s. 18(9)(d)
S. 18(4)-(6) 8 February 2012 Commenced as per s. 18(9)(c)
S. 18(7)(a) 1 January 2011 Commenced as per s. 18(9)(e)
S. 18(7)(b) 8 February 2012 Commenced as per s. 18(9)(c)
S. 18(8), (9) 1 January 2012 Commenced as per s. 141(8)
S. 19-21 1 January 2012 Commenced as per s. 141(8)
S. 22 31 March 2012 Commenced as per s. 22(2)
S. 23-37 1 January 2012 Commenced as per s. 141(8)
S. 38 1 January 2013 Finance Act 2012 (Section 38) (Specified Date) Order 2012 (S.I. No. 561 of 2012), art. 2
Ss. 39-45 1 January 2012 Commenced as per s. 141(8)
S. 46(1)(a) 1 January 1999 Commenced as per s. 46(2)(a)
S. 46(1)(b) 1 May 2002 Commenced as per s. 46(2)(b)
S. 46(2) 1 January 2012 Commenced as per s. 141(8)
Ss. 47-67 1 January 2012 Commenced as per s. 141(8)
S. 68(1) 7 December 2011 Commenced as per s. 68(1)
S. 68(2) 1 May 2012 Commenced as per s. 68(2)
S. 68(3) 7 December 2011 Commenced as per s. 68(3)
S. 68(4) 1 May 2012 Commenced as per s. 68(4)
S. 69(1) 7 December 2011 Commenced as per s. 69(1)
S. 69(2) 1 May 2012 Commenced as per s. 69(2)
Ss. 70-77 31 March 2012 Commenced on enactment
S. 78(1)(a)-(r) 31 March 2012 Commenced on enactment
S. 78(1)(s) insofar as it relates to the substitution of s. 101(1) 1 July 2012 Finance Act 2012 (Section 78) (Commencement) Order 2012 (S.I. No. 226 of 2012), art. 3(a)
S. 78(1)(s) insofar as it relates to the substitution of s. 101(2) 1 October 2012 Finance Act 2012 (Section 78) (Commencement) Order 2012 (S.I. No. 226 of 2012), arts. 3(a), 4(a)
S. 78(1)(s) insofar as the substitution of s. 101(3)-(13) relate to a marked fuel traders license 1 October 2012 Finance Act 2012 (Section 78) (Commencement) Order 2012 (S.I. No. 226 of 2012), arts. 3(a), 4(b)
S. 78(1)(s) except insofar as the substitution of s. 101(3)-(13) relate to a marked fuel traders license 1 July 2012 Finance Act 2012 (Section 78) (Commencement) Order 2012 (S.I. No. 226 of 2012), art. 3(a)
S. 78(1)(t), (u) 31 March 2012 Commenced on enactment
S. 78(1)(v) 1 October 2012 Finance Act 2012 (Section 78) (Commencement) Order 2012 (S.I. No. 226 of 2012), art. 5
S. 78(1)(w), (x) 31 March 2012 Commenced on enactment
S. 78(1)(y) 1 July 2012 Finance Act 2012 (Section 78) (Commencement) Order 2012 (S.I. No. 226 of 2012), art. 3(b)
S. 78(1)(z) 31 March 2012 Commenced on enactment
S. 78(2) 31 March 2012 Commenced on enactment
Ss. 79, 80 31 March 2012 Commenced on enactment
S. 81(a) 31 March 2012 Commenced on enactment
S. 81(b) 1 May 2012 Commenced as per s. 81(b)
S. 81(c) 1 May 2012 Commenced as per s. 81(c)
S. 81(d)-(h) 31 March 2012 Commenced on enactment
S. 82 31 March 2012 Commenced on enactment
S. 83(1)(a)-(i) 31 March 2012 Commenced on enactment
S. 83(1)(j) 8 April 2013 Finance Act 2012 (Section 83(1)(j)) (Commencement) Order 2013 (S.I. No. 110 of 2013), art. 2
S. 83(1)(k)-(m) 31 March 2012 Commenced on enactment
S. 83(2) 31 March 2012 Commenced on enactment
S. 84-86 31 March 2012 Commenced on enactment
S. 87 1 January 2012 Commenced as per s. 87
Ss. 88-104 31 March 2012 Commenced on enactment
S. 105(1)-(4) 31 March 2012 Commenced on enactment
S. 105(5) 1 January 2013 Commenced as per s. 105(5)
S. 105(6) 31 March 2012 Commenced on enactment
S. 106-110 31 March 2012 Commenced on enactment
S. 111 8 February Commenced as per s. 111(2)
S. 112-115 31 March 2012 Commenced on enactment
S. 116 8 February Commenced as per s. 116(2)
S. 117-128 31 March 2012 Commenced on enactment
S. 129 1 January 2013 Commenced as per s. 129
S. 130-136 31 March 2012 Commenced on enactment
S. 137 31 March 2012 Commenced as per s. 137
Schs. 1-5 31 March 2012 Commenced on enactment
Sch. 6 para. 1(a) 31 March 2012 Commenced as per s. 138(b), sch. 6 para. 4(a)(i)
Sch. 6 para. 1(b)-(g) 31 March 2012 Commenced on enactment
Sch. 6 para.1(h) 31 March 2012 Commenced as per s. 138(b), sch. 6 para. 4(a)(i)
Sch. 6 para. 1(i) 21 December 2010 Commenced as per s. 138(b), sch. 6 para. 4(a)(ii)
Sch. 6 para. 1(j), (k) 31 March 2012 Commenced as per s. 138(b), sch. 6 para. 4(a)(i)
Sch. 6 para. 1(l), (m) 31 March 2012 Commenced on enactment
Sch. 6 para. 1(n) 31 March 2012 Commenced as per s. 138(b), sch. 6 para. 4(a)(i)
Sch. 6 para. 1(o), (p) 31 March 2012 Commenced on enactment
Sch. 6 para. 1(q), (r) 31 March 2012 Commenced as per s. 138(b), sch. 6 para. 4(a)(i)
Sch. 6 para. 1(s) 1 January 2012 Commenced as per s. 138(b), sch. 6 para. 4(a)(iv)
Sch. 6 paras. 2, 3 31 March 2012 Commenced as per s. 138(b), sch. 6 para. 4(b)
Sch. 6 para. 4 31 March 2012 Commenced on enactment

Amendments and other effects

How Affected Affecting Provision Affecting Provision
Commencement Date		 Commencement Source
S. 100 references construed Local Government Reform Act 2014 (No. 1 of 2014), ss. 1(22), 9(2),(3) 1 June 2014 Local Government Reform Act 2014 (Commencement of Certain Provisions) (No. 3) Order 2014 (S.I. No. 214 of 2014), art. 2
S. 129(4) application restricted Taxes Consolidation Act 1997 (39/1997), s. 959AF(4) (as inserted by the Finance Act 2017, s. 75, schedule 3(l)) 25 December 2017 Commenced on enactment
S. 139 repealed Finance Act 2014 (No. 37 of 2014) s. 99(2), schedule 4 23 December 2014 Commenced on enactment 
S. 139(3) application modified Finance Act 2013 (No. 8 of 2013), s. 106(2) 27 March 2013 Commenced on enactment 

SIs made under the Act

SectionSIs made under the Act
S. 107(2) Finance Act 2012 (Section 107) (Specified Date) Order 2012 (S.I. No. 228 of 2012)