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Updated to 27 March 2025 (Act No. 1 of 2025 and S.I. No. 95 of 2025)

Finance Act 1992*
No. 9 of 1992

Contents

Commencement

SectionCommencement DateCommencement Information
S. 15 as respects disability benefit and injury benefit which is comprised in occupational injuries benefit 6 April 1993  Finance Act 1992 (Commencement of Section 15) (Disability Benefit and Injury Benefit) Order 1993 (S.I. No. 66 of 1993), art. 2
S. 15 as respects unemployment benefit and pay-related benefit 6 April 1994 Finance Act 1992 (Commencement of Section 15) (Unemployment Benefit and Pay-Related Benefit) Order 1994 (S.I. No. 19 of 1994), art. 2
S. 22(1)(c) 1 January 1993 Finance Act 1992 (Commencement of Section 22(1)(c)) Order 1992 (S.I. No. 436 of 1992), art. 2
S. 135E 1 July 2019 Finance Act 1992 (Section 135E) (Commencement) Order 2019 (S.I. No. 274 of 2019), art. 2
Sch. 3, pt. 1 2 October 1993 Finance Act, 1992 (Commencement of Chapter I of Part II and Part I of Third Schedule) Order 1993 (S.I. No. 274 of 1993), art. 2
Sch. 3, pt. 2, ch. 1 2 October 1993 Finance Act, 1992 (Commencement of Chapter I of Part II and Part I of Third Schedule) Order 1993 (S.I. No. 274 of 1993), art. 2
Pt. II, Ch. II 1 January 1993 Finance Act 1992 (Commencement of Chapter II of Part II) Order 1992 (S.I. No. 434 of 1992), art. 2

Amendments and other effects

How Affected Affecting Provision
References construed "Radiological Protection Institute of Ireland" 20/2014, ss. 1(3), 4, 6(2)
References construed "Ervia" 5/2014, ss. 8(1), 8(2), 9(3)
Pt. 1 (ss. 1-88) repealed, ctnc. of instrs., etc. 39/1997, ss. 1097, 1098, 1102, 1103, schedule 30
S. 21 applied S.I. No. 820 of 2007, arts. 1(2), 30(2)(c)(iv)
S. 23 applied S.I. No. 672 of 2007, arts. 1(2), 7(1)
Pt. 2, ch. 1 (ss. 89-102)  repealed with transition provisions* 3/2003, ss. 83, 86, schedule 1
S. 89 appl. S.I. No. 285 of 1993, art. 2(2)
S. 89(1) amended S.I. No. 394 of 1992, regs. 1(2), 15(2)(a)
S. 90(1) amended 13/1994, s. 80
S. 91(1)(a) substituted S.I. No. 394 of 1992, regs. 1(2), 15(2)(b)
S. 91(2)(b) amended 7/2001, s. 240, schedule 5
S. 92 amended S.I. No. 285 of 1993, art. 15(2)(c)
Ss. 92(b), 92(c), 92(cc), 92(d), 92(f) applied S.I. No. 285 of 1993, art. 22
S. 92(b) substituted S.I. No. 394 of 1992, regs. 1(2), 15(2)(c )(i)
S. 92(cc) inserted S.I. No. 394 of 1992, regs. 1(2), 15(2)(c )(ii)
Ss. 93(5), 94(2) amended 7/2001, s. 240, schedule 5
S. 95 amended S.I. No. 285 of 1993, arts. 3(1), 15(2)(a), 15(2)(b), schedule 1
Ss. 96(4), 97(1), 97(3)(a), 97(3)(b), 99(3) amended 7/2001, s. 240, schedule 5
Pt. 2, ch. 2 (ss. 103-119) application restricted S.I. No. 394 of 1992, reg. 12
Pt. 2, ch. 2 repealed 7/2001, ss. 149-152, schedule 3
S. 103(1) amended S.I. No. 394 of 1992, regs. 1(2), 7
S. 103 definition of "authorised warehousekeeper" applied 2/1999, s. 94(1)
S. 104(d) substituted S.I. No. 394 of 1992, regs. 1(2), 8
Ss. 104(f), 104(g), 104(h) applied 8/1995, ss. 99(1), 99(2), 102
S. 104 substituted 2/1999, ss. 112(1), 112(2)
S. 106(6) substituted 22/1997, s. 88
S. 107(1) substituted S.I. No. 394 of 1992, regs. 1(2), 9(a)
S. 107(3) substituted S.I. No. 394 of 1992, regs. 1(2), 9(b)
S. 108(2) form of application determined S.I. No. 430 of 1992, reg. 44(b)
S. 109 application modified S.I. No. 430 of 1992, reg. 11
S. 109 application extended S.I. No. 430 of 1992, reg. 47
  S.I. No. 430 of 1992, reg. 51
S. 109 application restricted S.I. No. 394 of 1992, reg. 6(2)
  13/1993, s. 76
S. 109(2)(c) amended S.I. No. 394 of 1992, regs. 1(2), 10
S. 109(6) applied S.I. No. 285 of 1993, art. 22
S. 110 application restricted 13/1993, s. 76
S. 110 application extended S.I. No. 394 of 1992, regs. 1(2), 5(1), 5(2), 5(3)
S. 110(4)(c) form of application determined S.I. No. 430 of 1992, reg. 44(a)
S. 111 application restricted 13/1993, s. 76
S. 111(1) substituted 3/1998, s. 96(a)
  S.I. No. 394 of 1992, regs. 1(2), 11
Ss. 111(1)(ia) 111(1)(ib) inserted 8/1995, ss. 100(a), 102
S. 111(2A) inserted 8/1995, ss. 100(b), 102
S. 111(2B) inserted 3/1998, s. 96(b)
S. 111(3) applied with modifications S.I. No. 394 of 1992, regs. 1(2), 5(4)
S. 111(4)(aa) inserted 8/1995, ss. 100(c), 102
S. 112 applied S.I. No. 285 of 1993, art. 22
S. 112 application extended S.I. No. 430 of 1992, reg. 47
S. 114(1) amended S.I. No. 285 of 1993, art. 15(2)(c)
S. 114(2) substituted 3/1998, s. 97
Ss. 115, 116 repealed 8/1995, s. 96, schedule 6
Ss. 116A, 116B inserted 3/1998, ss. 98, 99
Ss. 117(2)(i), 117(2)(ia), 117(2)(ib) inserted 8/1995, ss. 101(a), 102
S. 117(2)(mm) inserted 8/1995, ss. 101(b), 102
S. 120 non-application of 31/2010, ss. 46, 125, schedule 3, pt. 2, para. 8(3)(d)
S. 120(1) amended 7/2001, s. 175(a)
S. 120(2)(d)(ii) amended 7/2001, ss. 175(b), 240, schedule 5
S. 120(2)(d) amended 3/2003, ss. 109(1), 109(2)
S. 122(3) inserted 5/2002, s. 84
Ss. 123(a), 123(b), 123(c) amended 7/2001, s. 240, schedule 5
S. 123(b) substituted in part 13/1993, s. 70(a)
S. 123(c) deleted 3/2003, ss. 110(1), 110(2)
S. 123(c) inserted 13/1993, s. 70(b)
S. 123(c) amended 3/1998, s. 88
S. 123(c) inserted 13/1994, s. 88
S. 123A inserted 5/2002, s. 85
Ss. 126(1), 126(2), 128(2) amended 7/2001, s. 240, schedule 5
Pt. 2, Ch. IV (ss. 130-144) powers of gardai for offence under 7/2001, ss. 140(3), 152
Pt. 2, Ch. IV prescribing of forms 6/2006, s. 123(1)(e)
S. 130 amended 43/2024, s. 116, sch. 2, para. 2(a), s. 116, sch. 2, para. 4
  16/2023, ss. 1(2), 36(a)
  45/2019, ss. 49, 76(9)
  45/2019, ss. 74(a), schedule, para. 4, 74(b), schedule, para. 6
  30/2018, s. 62, schedule 2, para. 3
  30/2018, s. 36
  41/2017, ss. 53(1), 53(2)
  52/2015, s. 48
  41/2013, s. 84, schedule paras. 3(a), 5(a)
  8/2013, s. 62
  8/2013, ss. 105(a), 105(b), schedule 2, paras. 4(a), 5(a)
  9/2012, ss. 83(1)(a), 83(1)(b)
  6/2011, ss. 50(a)-50(d)
  5/2010, ss. 102(a)-102(n), 102(2)
  25/2008, ss. 60(a)-60(c)
  3/2008, s. 78
  11/2007, s. 63
  S.I. No. 249 of 2003, regs. 4, 5(2)
  3/2003, ss. 101(1), 101(2)
  7/2001, s. 169
  2/1999, s. 115
  3/1998, s. 79
  9/1996, s. 72
  13/1993, s. 53
  28/1992, s. 6(a)
S. 130A deleted 9/2012, s. 83(1)(c)
S. 130A substituted 22/1997, s. 80
S. 130A inserted 28/1992, s. 5(a)
S. 130B inserted 3/2000, s. 99(a)
S. 130B deleted 9/2012, s. 83(1)(c)
S. 130B(1) substituted 5/2010, s. 103
S. 131 applied S.I. No. 820 of 2007, arts. 1(2), 30(2)(c)(iii)
S. 131, powers of gardai for offence under. 7/2001, ss. 140(3), 152
S. 131(1)(c) declaration specified S.I. No. 437 of 1992, regs. 2, 4(3), schedule
S. 131(1)(ba) substituted 5/2010, s. 104
S. 131(1)(ba) inserted 25/2008, ss. 61(1), 61(2)
S. 131(1)(bb) inserted 5/2010, s. 104
S. 131(1)(bc) inserted 5/2010, s. 104
S. 131(1)(bd) inserted 5/2010, s. 104
S. 131(1)(be) inserted 5/2010, s. 104
S. 131(1)(bf) inserted 5/2010, s. 104
Ss. 131(1)(e)-131(1)(i) inserted 28/1992, s. 7(a)
S. 131(1)(i) amended 8/2013, ss. 105(a), 105(b), schedule 2, paras. 4(b), 5(a)
S. 131(2)(a) form prescribed S.I. No. 318 of 1992, regs. 3, 7, schedules 3, 4, 5
S. 131(2)(c) inserted 28/1992, s. 7(b)
S. 131 right to appeal for decision under. 7/2001, ss. 145(d), 152
S. 131(4) amended 28/1992, s. 7(c)
S. 131(5) procedure for identification prescribed S.I. No. 542 of 2012, reg. 4
S. 131(5) transfer of functions under S.I. No. 815 of 2007, arts. 1(2), 3(1), pt. 1, schedule
S. 131(5) substituted 3/2003, ss. 102(1), 102(2)
  3/2000, s. 100
S. 131(5) identification mark prescribed S.I. No. 318 of 1992, regs. 3, 9, schedule 1
S. 131(5A) fee prescribed S.I. No. 437 of 1992, regs. 2, 6(2)
S. 131(5A) inserted 28/1992, s. 7(d)
S. 131(7) transfer of functions under S.I. No. 815 of 2007, arts. 1(2), 3(1), pt. 1, schedule
S. 131(9) inserted 28/1992, s. 7(e)
S. 131A inserted 22/1997, s. 81
S. 131A deleted 9/2012, s. 83(1)(c)
S. 131A(8) deleted 3/2000, s. 99(b)
S. 132 amended 41/2013, s. 84, schedule, paras. 3(b), 5(a)
S. 132(1) amended 9/2012, s. 83(1)(d)
  28/1992, s. 8
S. 132(2) substituted 25/2008, s. 62(a)
S. 132(3), table 3 inserted 43/2024, ss. 76(1)(c), 76(3)
S. 132(3), table 1 substituted 45/2021, ss. 48, 48
  26/2020, ss. 33(1)(b), 33(2)
S. 132(3), table 2 retitled as table 1 45/2019, ss. 50(1)(d), 50(2)
S. 132(3), table 1 deleted 45/2019, ss. 50(1)(c), 50(2)
S. 132(3) table 1 inserted 30/2018, s. 37(c)(ii)
S. 132(3), table 2 inserted 45/2019, ss. 50(1)(e), 50(2)
S. 132(3) table 1 retitled as table 2 30/2018, s. 37(c)(i)
S. 132(3), table 2 substituted 26/2020, ss. 33(1)(c), 33(2)
S. 132(3)(a) substituted 45/2019, ss. 50(1)(a), 50(2)
  30/2018, s. 37(a)
  3/2008, ss. 79(1)(a), 79(2)
S. 132(3)(a) amended 3/2003, ss. 103(1), 103(2)
  7/2001, s. 240, schedule 5
  13/1994, ss. 85(1)(a), 85(2)
S. 132(3)(a)(i) substituted 26/2020, ss. 33(1)(a), 33(2)
S. 132(3)(a)(i)(II)(B) amended 43/2024, s. 116, sch. 2, para. 2(b), s. 116, sch. 2, para. 4
S. 132(3)(aa) deleted 45/2019, ss. 50(1)(b), 50(2)
  3/2008, ss. 79(1)(a), 79(2)
S. 132(3)(aa) inserted 30/2018, s. 37(b)
S. 132(3)(aa) amended 3/2003, ss. 103(1), 103(2)
  7/2001, s. 240, schedule 5
Ss. 132(3)(a), 132(3)(aa) substituted 2/1999, s. 116
Ss. 132(3)(a), 132(3)(b) amended 3/1998, s. 80
  8/1995, s. 97(a)
S. 132(3)(b) deleted 3/2008, ss. 79(1)(a), 79(2)
S. 132(3)(b) amended 7/2001, s. 240, schedule 5
  13/1994, s. 85(1)(b)
S. 132(3)(c) substituted 43/2024, ss. 76(1)(a), 76(3)
S. 132(3)(c) amended 7/2001, s. 240, schedule 5
S. 132(3)(d) substituted 43/2024, ss. 76(1)(b), 76(2)
  6/2011, s. 51
S. 132(3)(d) amended 7/2001, s. 240, schedule 5
S. 132(3)(d)(ii) amended 8/2013, s. 63(a)
S. 132(3)(f) table inserted after 3/2008, ss. 79(1)(b), 79(2)
S. 132(3) table substituted 8/2013, s. 63(b)
S. 132(3)(f)(i) amended 7/2001, s. 240, schedule 5
  13/1994, s. 85(1)(c)(i)
S. 132(3)(f)(ii) amended 7/2001, s. 240, schedule 5
  13/1994, s. 85(1)(c)(ii)
S. 132(3)(f)(iii) amended 5/2010, ss. 105(1)(a), 105(2)
S. 132(3)(g) inserted 5/2010, ss. 105(1)(b), 105(2)
S. 132(3A) inserted 25/2008, s. 62(b)
Ss. 132(3), 132(4) inserted 28/1992, s. 8(b)
S. 132(5) substituted 8/1995, s. 97(b)
S. 132(5)(b) deleted 9/2012, s. 83(1)(e)
S. 133 amended 9/2012, s. 83(1)(f)
S. 133(2), right to appeal for decision under. 7/2001, ss. 145(e), 152
S. 133(2)(a) substituted in part 28/1992, s. 9(a)
S. 133(2)(b) deleted 28/1992, s. 9(a)
S. 133(2)(c) substituted 3/2000, s. 101(a)
S. 133(2)(d) inserted 28/1992, s. 9(a)
S. 133(2)(d) amended 3/2000, s. 101(b)
S. 133(3) definition substituted 28/1992, s. 9(b)
S. 134(1)(a) exempt. applied with conditions S.I. No. 59 of 1993, reg. 4
S. 134(1)(b) exempt applied with conditions S. I. No. 59 of 1993, reg. 5
S. 134(1)(c) exempt. applied with conditions S. I. No. 59 of 1993, reg. 6
S. 134(1)(d) exempt. applied with conditions S. I. No. 59 of 1993, reg. 7
Ss. 134(1)(e), 134(1)(f) exempt. applied with conditions S. I. No. 59 of 1993, reg. 8
S. 134(1)(g) inserted 28/1992, s. 10(a)
S. 134(1)(g) exempt. applied with conditions S. I. No. 59 of 1993, reg. 9
S. 134(1)(h)(i) exempt. applied with conditions S. I. No. 59 of 1993, reg. 4
S. 134(3) amended 8/2013, ss. 105(a), 105(b), schedule 2, paras. 4(c), 5(a)
Ss. 134(6)-134(10) inserted 28/1992, s. 10(b)
S. 134(7) amended 30/2018, ss. 38(1), 38(1)(a)
  31/2010, ss. 123, 125, schedule 7, pt. 1
  25/2008, s. 63(1)(a)
S. 134(7) deleted 30/2018, ss. 38(2), 38(2)(a)
S. 134(8) deleted 30/2018, ss. 38(2), 38(2)(a)
S. 134(9) deleted 30/2018, ss. 38(2), 38(2)(a)
S. 134(10) deleted 30/2018, ss. 38(2), 38(2)(a)
S. 134(11) inserted 30/2018, ss. 38(1), 38(1)(b)
S. 134(11) deleted 30/2018, ss. 38(2), 38(2)(a)
  25/2008, s. 63(2)
Ss. 134(11)-134(15) inserted 13/1993, s. 54
S. 134(11)(b) partial substitution 25/2008, s. 63(1)(b)
  3/2008, s. 80
S. 134(11) amended S. I. No. 252 of 1993, arts. 4, 5
S. 134(11)(b) amended 3/1998, s. 81(a)
S. 134(12) deleted 25/2008, s. 63(2)
S. 134(13) deleted 25/2008, s. 63(2)
S. 134(13) substituted 3/1998, s. 81(b)
S. 134(14) deleted 25/2008, s.63(2)
S. 134(15) inserted 25/2008, s. 63(1)(c)
S. 134(15) deleted 25/2008, s. 63(2)
S. 134(15) deleted 3/2003, ss. 104(1), 104(2)
S. 134(15) amended S. I. No. 252 of 1993, arts. 6, 7
S. 134(15)(aa) inserted 3/1998, s. 81(c)
S. 135 substituted 25/2008, ss. 64(1), 64(2)
S. 135(a) exempt. applied with conditions S. I. No. 60 of 1993, regs. 5(1), 9(1)
S. 135(aa) substituted 11/2007, s. 64
S. 135(aa) inserted 28/1992, s. 11
S. 135(aa) exempt. applied with conditions S. I. No. 60 of 1993, regs. 5(1), 9(1)
S. 135(b) exempt. applied with conditions S. I. No. 60 of 1993, regs. 5(1), 9(1)
S. 135(c) exempt. applied with conditions S. I. No. 60 of 1993, regs. 5(1), 9(1)
S. 135(3) substituted 5/2010, s. 106
S. 135A inserted 28/1992, s. 5(b)
S. 135B inserted 8/1995, s. 98(a)
S. 135B(1) deleted 9/2012, s. 83(1)(g)
S. 135B(1) inserted 9/1996, s. 73
S. 135B(1)(a) amended 40/1996, s. 3
S. 135B(2) deleted 9/2012, s. 83(1)(g)
S. 135B(3) deleted 9/2012, s. 83(1)(g)
S. 135B(4) deleted 9/2012, s. 83(1)(g)
S. 135B(5) deleted 9/2012, s. 83(1)(g)
S. 135B(6) inserted 25/2008, s. 65
S. 135B(6)(a) amended 9/2012, s. 83(1)(h)
S. 135B(6)(b)(ii) substituted 12/2009, s. 19
S. 135C(1)(a) amended 45/2019, ss. 51(1)(a)(i)(I), 51(2)
  45/2019, ss. 51(1)(a)(i)(II), 51(2)
  30/2018, s. 39(a)(i)
S. 135C(1)(a)(i) amended 45/2019, ss. 51(1)(a)(i)(III), 51(2)
  30/2018, s. 39(a)(ii)
S. 135C(1)(aa) inserted 45/2019, ss. 51(1)(a)(ii), 51(2)
S. 135C(2)(a) amended 45/2019, ss. 51(1)(b)(i)(I), 51(2)
  45/2019, ss. 51(1)(b)(i)(II), 51(2)
  30/2018, s. 39(b)(i)
S. 135C(2)(a)(i) amended 45/2019, ss. 51(1)(b)(i)(III), 51(2)
  30/2018, s. 39(b)(ii)
S. 135C(2)(aa) inserted 45/2019, ss. 51(1)(b)(ii), 51(2)
S. 135C(3)(b) amended 39/2023, ss. 55(a), 102(8)
  45/2021, s. 49
  45/2019, ss. 51(1)(c), 51(2)
S. 135C(3)(b)(i) amended 30/2018, s. 39(c)
S. 135C(3)(b)(ii) substituted 26/2020, ss. 34(1), 34(2)
S. 135D(1)(a) amended 30/2018, s. 40(a)
S. 135D(1)(d)(ii) substituted 30/2018, s. 40(b)
S. 135D(2)(a) amended 41/2017, s. 54(a)
S. 135D(2)(b) amended 41/2017, s. 54(b)
S. 135D(2)(c) inserted 41/2017, s. 54(c)
S. 135BA inserted 5/2010, s. 107
S. 135BA deleted 9/2012, s. 83(1)(i)
S. 135BA(2) amended 6/2011, s. 52(a)
S. 135BA(2)(b) amended 6/2011, s. 52(b)
S. 135BA(2)(e) amended 6/2011, s. 52(c)
S. 135C amended 18/2016, s. 44
  37/2014, s. 62
  8/2013, s. 64
S. 135C inserted 7/2001, s. 168
S. 135C substituted 6/2011, s. 53
  5/2010, ss. 108(1), 108(2)
  3/2008, s. 81
  11/2007, s. 65
  6/2006, s. 88
S. 135C(1) amended 5/2005, s. 97(1), 97(2)
  3/2003, ss. 105(1), 105(2)
S. 135C(1)(a) substituted 41/2013, ss. 55(1)(a), 55(2)
Ss. 135C(2)-135C(3) amended 41/2013, ss. 55(1)(a), 55(2)
S. 135C(3)(a) deleted 9/2012, s. 83(1)(i)
S. 135C(4) amended 39/2023, ss. 55(b), 102(8)
  45/2021, s. 49
  41/2013, ss. 55(1)(a), 55(2)
S. 135D inserted 9/2012, ss. 83(1)(j), 83(2)
S. 135D(1)(d)(ii) amended 52/2015, s. 49(1)(a)
S. 135D(2) substituted 37/2014, ss. 63(1), 63(2)
S. 135D(2)(b) amount prescribed S.I. No. 591 of 2015, regs. 2, 4(2)
S. 135D(4)(b) amended 52/2015, ss. 49(2), 49(1)(b)
S. 135D(5) amended 8/2013, s. 65
S. 135E inserted 30/2018, s. 41
S. 136(5)(aa) inserted 28/1992, s. 12(a)
S. 136 right to appeal for decision under 7/2001, ss. 145(f), 152
S. 136(6) substituted 8/2013, s. 66
  13/1993, s. 55
S. 136(8) substituted 28/1992, s. 12(b)
S. 136A inserted 5/2010, s. 109
S. 136A(4) amended 9/2012, s. 83(1)(k)
S. 138 repealed 8/1995, ss. 108, 109
S. 139 application extended 21/2016, s. 1(2), 25/2010, s. 34(i)(ii) (as substituted by 21/2016, s. 1(2), 23)
S. 139 procedure for fixed charge offences 25/2010, ss. 1(2), pt. 3 (ss. 34-49)
S. 139(1)(b) fixed charge for offence under S.I. No. 227 of 2024, regs. 7, 8(f) and sch. 6 part 2 item 2
S. 139(1)(bb) fixed charge for offence under S.I. No. 227 of 2024, regs. 7, 8(f) and sch. 6 part 2 item 3
S. 139(1)(c) fixed charge for offence under S.I. No. 227 of 2024, regs. 7, 8(f) and sch. 6 part 2 item 4
S. 139(1)(b) substituted 28/1992, s. 13(a)
S. 139(2) amended 3/2008, s. 77
  7/2001, s. 240, schedule 5
S. 139(3)(e) amended 3/1998, s. 82(a)
S. 139(3)(ee) inserted 3/1998, s. 82(b)
S. 139(4) amended 3/2008, s. 77
  7/2001, s. 240, schedule 5
S. 139(5)(a) amended 41/2013, s. 56(a)(i)
  3/2008, s. 77
  7/2001, s. 240, schedule 5
S. 139(5)(b) amended 41/2013, s. 56(a)(ii)
  7/2001, s. 240, schedule 5
S. 139(5)(b) substituted 28/1992, s. 13(b)
S. 139(7) inserted 41/2013, s. 56(b)
S. 141(2) amended 8/2004, ss. 53(1)(a), 53(2)
Ss. 141(2)(n)-141(2)(s) substituted 28/1992, s. 14(a)
S. 141(2)(m) amended 9/2012, s. 83(1)(l)
S. 141(2)(s) amended 30/2018, ss. 38(2), 38(2)(b)(i)
S. 141(2)(s) substituted 9/1996, s. 74
  8/1995, s. 98(b)
  13/1993, s. 56(a)
S. 141(2)(t) substituted 3/2003, s. 106
  9/1996, s. 74
S. 141(2)(t) amended 52/2015, ss. 49(2),50
S. 141(2)(v) amended 25/2008, s. 66
S. 141(2)(w) inserted 25/2008, s. 66
S. 141(2)(w) amended 9/2012, s. 83(1)(l)
S. 141(2)(w) substituted 5/2010, s. 110
S. 141(2)(x) inserted 9/2012, s. 83(1)(l)
S. 141(3) amended 30/2018, ss. 38(2), 38(2)(b)(ii)
  8/2004, ss. 53(1)(b), 94(8)
S. 141(3) substituted 13/1993, s. 56(b)
S. 141(3) amended 28/1992, s. 14(b)
S. 141(3A) amended 8/2013, ss. 105(a), 105(b), schedule 2, paras. 4(d), 5(a)
S. 141(3A) inserted 6/2006, s. 89
S. 141(3B) substituted 37/2014, s. 64
S. 142 deleted 9/2012, s. 83(1)(m)
Ss. 142(1), 142(2), 142(3) repealed 8/1995, s. 96, schedule 6
S. 142(3) substituted 28/1992, s. 15
S. 142(4) amended 8/1995, s. 95, schedule 5
S. 142A inserted 5/2010, ss. 111(1), 111(2)
S. 143(2) amended 28/1992, s. 16(a)
S. 143(3) inserted 28/1992, s. 16(b)
S. 144A inserted 28/1992, s. 5(c)
Ss. 150, 158 repealed 2/1999, ss. 106, 109, schedule 3, pt. 1, col. 3
S. 155(1) definition of "excluded business activity" amended 9/1996, ss. 77, 143(9)
S. 155(1) amended 31/2010, ss. 123, 125, schedule 7, pt. 1
S. 155(2) amended 7/2001, s. 240, schedule 5
Ss. 155(2)(b)(i), 155(2)(b)(ii) amended 7/2001, s. 240, schedule 5
Ss. 155(2)(b)(iia)-155(2)(b)(iid) amended 7/2001, s. 240, schedule 5
Ss. 155(2)(b)(iia)-155(2)(b)(iid) inserted 13/1993, s. 78
S. 155(2)(b)(iii) amended 7/2001, s. 240, schedule 5
S. 155(3) amended 31/2010, ss. 123, 125, schedule 7, pt. 1
Ss. 155(4), 159(1), 159(2), 161 amended 7/2001, s. 240, schedule 5
S. 159(1) repealed 3/2008, ss. 76(1), 76(2), schedule 3, pt. 1
S. 160(1) repealed 3/2008, ss. 76(1), 76(2), schedule 3, pt. 1
S. 162 repealed with saver 18/2015, ss. 1(3), 1(4), 3(1), 4, 5, schedule 1 pt. 1, item 45
Pt. 3(ss. 164-198) repealed insofar as it is unrepealed 31/2010, ss. 123, 125, schedule 8, pt. 1
Ss. 199-211 repealed 31/1999, ss. 160, 163, schedule 3
S. 203(1) amended 13/1993, ss. 102(a)(i), 102(a)(ii)
S. 203(2) amended 3/1998, s. 122
S. 203(3) amended 9/1996, s. 114
Ss. 203(9), 203(10) inserted 13/1993, s. 102(b)
S. 205(10) repealed with conditons 2/1999, s. 197, schedule 6, col. 3
S. 206(a) amended 39/1997, ss. 1097, 1100, 1102, 1103, schedule 31
S. 206(aa) amended 39/1997, ss. 1097, 1100, 1102, 1103, schedule 31
S. 206(aa) para. inserted after 13/1994, s. 105(a)
S. 206(b) amended 39/1997, ss. 1097, 1100, 1102, 1103, schedule 31
S. 206(c) amended 13/1994, s. 105(b)
S. 206(c) inserted 13/1994, s. 105(d)
S. 206(c)(ii) amended 39/1997, ss. 1097, 1100, 1102, 1103, schedule 31
S. 206(c)(ii)  inserted 13/1994, s. 105(c)
S. 207(1) amended 2/1999, ss. 142(1), 142(2)
  22/1997, s. 125(a)
  9/1996, s. 115
S. 207(2) amended 39/1997, ss. 1097, 1100, 1102, 1103, schedule 31
  22/1997, s. 125(b)
S. 208(d) substituted 8/1995, s. 147
  2/1999, ss. 148(2), 196(a)
S. 208(2) inserted 2/1999, ss. 148(2), 196(b)
S. 212(2)(a) repealed in part 3/1998, s. 125, schedule 8
S. 212 repealed 2/1999, ss. 141(2), 141(3)
Ss. 213, 215-217 repealed 31/1999, ss. 160, 163, schedule 3
Pt. 7 (ss. 226-248) repealed 39/1997, ss. 1097, 1098, 1102, 1103, schedule 30
S. 248 repealed in part 39/1997, ss. 1097, 1098, 1102, 1103, schedule 30
S. 249 repealed 37/2014, s. 99(2), schedule 4
S. 249(4) substituted in part temp. 13/1993, ss. 135(1), 135(2)
S. 249(6) substituted in part 13/1993, ss. 135(1), 135(3)
S. 254(2) repealed 39/1997, ss. 1097, 1098, 1102, 1103, schedule 30
S. 254(8) repealed in part 39/1997, ss. 1097, 1098, 1102, 1103, schedule 30
S. 254(9) repealed 39/1997, ss. 1097, 1098, 1102, 1103, schedule 30
S. 254(4) repealed 31/2010, ss. 123, 125, schedule 8, pt. 1
S. 254(11) repealed 31/2010, ss. 123, 125, schedule 8, pt. 1
Sch. 1 repealed 39/1997, ss. 1097, 1098, 1102, 1103, schedule 30
Sch. 2 repealed 39/1997, ss. 1097, 1098, 1102, 1103, schedule 30
Sch. 2 construction of references 15/2019, s. 8(2)
  44/2015, ss. 5(1), 38(1)
  16/2015, ss. 1(2), 57(2), 57(3)
  20/2013, ss. 1(5), 26)
  25/1990, s. 9A (see
Sch. 6 amended 3/1998, s. 86
  7/2001, s. 240, schedule 5
Sch. 6, pt. 3 repealed with transitional provisions 3/2003, ss. 107(1), 107(2), 107(3)
Schedule 6, pt. 4 partial repeal 25/2008, ss. 57(1), 57(2), schedule 1
Sch. 7 repealed 31/1999, ss. 160, 163, schedule 3

SIs made under the Act

SectionSIs made under the Act
S. 15 Income Tax (Employment) Regulations 1997 (S.I. No. 231 of 1997)
  Income Tax (Employments) Regulations 1993 (S.I. No. 77 of 1993)
S. 98 Beer Regulations 1993 (S.I. No. 285 of 1993)
S. 117 Control of Excisable Products (Amendment) Regulations, 1997 (S.I. No. 389 of 1997)
  Control of Excisable Products Regulations 1992 (S.I. No. 430 of 1992)
S. 141 Vehicle Registration and Taxation (Amendment) (No. 2) Regulations 2022 (S.I. No. 557 of 2022)
  Vehicle Registration and Taxation (Amendment) Regulations 2022 (S.I. No. 10 of 2022)
  Vehicle Registration and Taxation (Amendment) Regulations 2016 (S.I. No. 402 of 2016)
  Vehicle Registration and Taxation Regulations 2015 (S.I. No. 591 of 2015)
  Vehicle Registration and Taxation (Amendment) Regulations 2015 (S.I. No. 496 of 2015)
  Vehicle Registration (Identification Marks) Regulations 2013 (S.I. No. 452 of 2013)
  Vehicle Registration and Taxation (Amendment) Regulations 2012 (S.I. No. 542 of 2012)
  Vehicle Registration and Taxation (Amendment) Regulations 2010 (S.I. No. 400 of 2010)
  Vehicle Registration and Taxation (Amendment) Regulations 2007 (S.I. No. 576 of 2007)
  Vehicle Registration Tax Regulations 2003 (S.I. No. 249 of 2003)
  Vehicle Registration Tax (Repayments in Certain Cases) Regulations 1995 (S.I. No. 154 of 1995)
  Vehicle Registration and Taxation Regulations 1993 (S.I. No. 252 of 1993)
  Vehicle Registration and Taxation (No. 2) Regulations 1992 (S.I. No. 437 of 1992)
  Vehicle Registration and Taxation Regulations 1992 (S.I. No. 318 of 1992)
S. 141(1) Vehicle Registration and Taxation (Amendment) Regulations 1999 (S.I. No. 432 of 1999)
S. 141 Vehicle Registration Tax (Repayments in Certain Cases) Regulations 1995 (S.I. No. 154 of 1995)
S. 141(3) Vehicle Registration Tax (Permanent Reliefs) (Amendment) Regulations 2016 (S.I. No. 313 of 2016)
  Vehicle Registration Tax (Permanent Reliefs) (Amendment) Regulations 2010 (S.I. No. 346 of 2010)
  Temporary Exemption From Registration of Vehicles Regulations 1993 (S.I. No. 60 of 1993)
  Vehicle Registration Tax (Permanent Reliefs) Regulations 1993 (S.I. No. 59 of 1993)

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com.mangiafico.ilrc.ld.one.Components1$Info1@6070e979