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

Finance Act 2013
No. 8 of 2013

Contents

Commencement

SectionCommencement DateCommencement Information
Ss. 1-16 1 January 2013 Commenced as per s. 108(8)
S. 17(1) 27 March 2013 Commenced as per s. 17(7)(a)
S. 17(2) 1 January 2013 Commenced as per s. 108(8)
S. 17(3)-(6) 27 March 2013 Commenced as per s. 17(7)(a)
S. 17(7) 1 January 2013 Commenced as per s. 108(8)
Ss. 18, 19 1 January 2013 Commenced as per s. 108(8)
S. 20(1)(a)-(f) 3 October 2013 Finance Act 2013 (Section 20(1)) (Commencement of Certain Provisions) Order 2013 (S.I. No. 378 of 2013), art. 2
S. 20(1)(g), (h) 27 March 2013 Commenced as per s. 20(2)(b)
S. 20(2) 1 January 2013 Commenced as per s. 108(8)
S. 21 10 January 2015 Finance Act 2013 (Commencement) Order 2015 (S.I. No. 8 of 2015), art. 2
S. 22(1)(a) 1 January 2013 Commenced as per s. 108(8)
S. 22(1)(b)-(c) 1 January 2014 Finance Act 2013 (Section 22(1)) (Commencement of Certain Provisions) Order 2013 (S.I. No. 497 of 2013), art. 2
S. 22(2) 1 January 2013 Commenced as per s. 108(8)
Ss. 23-29 1 January 2013 Commenced as per s. 108(8)
S. 30 5 May 2015 Finance Act 2013 (Section 30) (Commencement) Order 2015 (S.I. No. 171 of 2015), art. 2
S. 31 13 October 2015 Commenced as per s. 31(2)
Ss. 32-35 1 January 2013 Commenced as per s. 108(8)
S. 36(1) 1 January 2013 Commenced as per s. 108(8)
S. 36(2)(a) 22 May 2007 Commenced as per s. 36(3)(a)
S. 36(2)(b) 25 July 2003 Commenced as per s. 36(3)(b)
S. 36(3) 1 January 2013 Commenced as per s. 108(8)
Ss. 37-47 1 January 2013 Commenced as per s. 108(8)
S. 48 6 June 2013 Finance Act 2013 (Section 48) (Commencement) Order 2013 (S.I. No. 193 of 2013), art. 2
S. 49 6 December 2012 Commenced as per s. 49
S. 50(1)(a), (b) 27 March 2013 Commenced on enactment
S. 50(1)(c) 1 March 2015 Finance Act 2013 (Section 50(1)(c)) (Commencement) Order 2015 (S.I. No. 76 of 2015), art. 2
S. 50(1)(d) 27 March 2013 Commenced on enactment
S. 50(2) 27 March 2013 Commenced on enactment
Ss. 51-56 27 March 2013 Commenced on enactment
S. 57(2) 15 April 2015 Finance Act 2013 (Section 57) (Commencement) Order 2015 (S.I. No. 130 of 2015), art. 3
S. 58 6 December 2012 Commenced as per s. 58
Ss. 59, 60 27 March 2013 Commenced on enactment
S. 61(1) 27 March 2013 Commenced on enactment
S. 61(2) 1 May 2014 Commenced as per s. 61(2)
S. 62 27 March 2013 Commenced on enactment
S. 63 1 January 2013 Commenced as per s. 63
S. 64-71 27 March 2013 Commenced on enactment
S. 72 1 May 2013 Commenced as per s. 72
S. 73 1 January 2013 Commenced as per s. 73
S. 74 27 March 2013 Commenced on enactment
S. 75(1)(a) 1 January 2013 Commenced as per s. 75(3)
S. 75(1)(b)-(h) 27 March 2013 Commenced on enactment
S. 75(1)(i) 1 January 2013 Commenced as per s. 75(3)
S. 75(2) 1 January 2013 Commenced as per s. 75(3)
S. 75(3) 27 March 2013 Commenced on enactment
Ss. 76-103 27 March 2013 Commenced on enactment
S. 104 27 March 2013 Commenced as per s. 104(2)
Ss. 105-108 27 March 2013 Commenced on enactment
Sch. 1 27 March 2013 Commenced on enactment
Sch. 2 para. 1(a)-(g) 27 March 2013 Commenced as per s. 105(b), sch. 2 para. 5(a)
Sch. 2 para. 1(h) 1 January 2013 Commenced as per s. 105(b), sch. 2 para. 5(b)
Sch. 2 para. 1(i)-(l) 27 March 2013 Commenced as per s. 105(b), sch. 2 para. 5(a)
Sch. 2 paras. 2-4 27 March 2013 Commenced as per s. 105(b), sch. 2 para. 5(a)
Sch. 2 para. 5 27 March 2013 Commenced on enactment

Amendments and other effects

How Affected Affecting Provision Affecting Provision
Commencement Date		 Commencement Source
References construed Local Government Reform Act 2014 (No. 1 of 2014), ss. 1(22), 9(2),(3), 25(2) 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. 21(1)(m) amended Finance Act 2014 (No. 37 of 2014) s. 97(a), (b), Sch. 3 paras. (6), (8) 23 December 2014 Commenced as per sch. 3
S. 31(2) substituted Finance Act 2015, No. 52/2015, s. 90(8), s. 27(2) 1 January 2016 Commenced as per s. 90(8)
S. 33(2) substituted Finance Act 2015, No. 52/2015, s. 90(8), s. 27(3) 1 January 2016 Commenced as per s. 90(8)
S. 36 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. 93(1)(g) deleted Finance (No. 2) Act 2013 (No. 41 of 2013), s. 84 & schedule, pars. 4, 5(a) 18 December 2013 Commenced as per s. 84, sch, para. 5(a)
S. 106 repealed Finance Act 2014 (No. 37 of 2014) s. 99(2), Sch. 4 23 December 2014 Commenced on enactment

SIs made under the Act

SectionSIs made under the Act
None