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Updated to 14 August 2025 (Act No. 10 of 2025 and S.I. No. 402 of 2025)

Finance (No. 2) Act 2008
No. 25 of 2008

Contents

Commencement

SectionCommencement DateCommencement Information
Ss. 1-5 1 January 2009 Commenced as per s. 102(8)
S. 6(1)(a) 1 January 2014 Commenced as per s. 6(2)(a), as substituted by Finance (No. 2) Act 2013 (No. 41 of 2013), s. 11(b)
S. 6(1)(b)(i) 1 January 2014 Commenced as per s. 6(2)(a), as substituted by Finance (No. 2) Act 2013 (No. 41 of 2013), s. 11(b)
S. 6(1)(b)(ii) Not yet commenced. Commencement order required under s. 6(2)(b), as substituted by Finance (No. 2) Act 2013 (No. 41 of 2013), s. 11(b)
S. 6(1)(c)(i) 1 January 2014 Commenced as per s. 6(2)(a), as substituted by Finance (No. 2) Act 2013 (No. 41 of 2013), s. 11(b)
S. 6(1)(c)(ii) 1 January 2014 Commenced as per s. 6(2)(a), as substituted by Finance (No. 2) Act 2013 (No. 41 of 2013), s. 11(b)
S. 6(1)(c)(iii) Not yet commenced. Commencement order required under s. 6(2)(b), as substituted by Finance (No. 2) Act 2013 (No. 41 of 2013), s. 11(b)
S. 6(1)(d) 1 January 2014 Commenced as per s. 6(2)(a), as substituted by Finance (No. 2) Act 2013 (No. 41 of 2013), s. 11(b)
S. 6(1)(e) Not yet commenced. Commencement order required under s. 6(2)(b), as substituted by Finance (No. 2) Act 2013 (No. 41 of 2013), s. 11(b)
S. 6(1)(f), (g) 1 January 2014 Commenced as per s. 6(2)(a), as substituted by Finance (No. 2) Act 2013 (No. 41 of 2013), s. 11(b)
Ss. 7-15 1 January 2009 Commenced as per s. 102(8)
S. 16(1)(a) 7 December 2005 Commenced as per s. 16(2)(b)
S. 16(1)(b)(i) 1 January 2006 Commenced as per s. 16(2)(c)
S. 16(1)(b)(ii) 1 January 2009 Commenced as per s. 16(2)(a)
S. 16(1)(c) 1 January 2009 Commenced as per s. 16(2)(a)
S. 16(2) 1 January 2009 Commenced as per s. 102(8)
S. 17 1 January 2009 Commenced as per s. 102(8)
S. 18 1 January 2009 Finance (No. 2) Act 2008 (Section 18)(Commencement) Order 2009, (S.I. No. 448 of 2009), art. 2
S. 19 1 January 2009 Commenced as per s. 102(8)
S. 20 See s. 20(2), Finance Act 2008 (3/2008) s. 26(2)
S. 21(1) Not yet commenced. Commencement order required under s. 21(2)
S. 21(2) 1 January 2009 Commenced as per s. 102(8)
Ss. 22, 23 1 January 2009 Commenced as per s. 102(8)
S. 24 15 July 2006 Commenced as per s. 24(2)
Ss. 25-27 1 January 2009 Commenced as per s. 102(8)
S. 28(1) 1 January 2009 Finance (No. 2) Act 2008 (Commencement of Section 28(1)) Order 2009 (S.I. No. 97 of 2009), art. 2
S. 28(2) 1 January 2009 Commenced as per s. 102(8)
S. 29(1) 1 January 2009 Commenced as per s. 29(2)
S. 29(2) 1 January 2009 Commenced as per s. 102(8)
S. 30 1 January 2009 Commenced as per s. 102(8)
S. 31 15 December 2009 Finance (No. 2) Act 2008 (Commencement of Section 31) Order 2009 (S.I. No. 516 of 2009), art. 2
Ss. 32-34 1 January 2009 Commenced as per s. 102(8)
S. 35 as respects expenditure incurred after 24 September 2009 and in any accounting period commencing on or after 1 January 2009. 1 January 2009 Finance (No. 2) Act 2008 (Commencement of section 35) Order 2009 (S.I. No. 392 of 2009), art. 2
S. 35 except as respects expenditure incurred after 24 September 2009 and in any accounting period commencing on or after 1 January 2009. Not yet commenced. Commencement order required under s. 35(2)(b)
S. 36 1 January 2009 Commenced as per s. 102(8)
S. 37 23 March 2009 Finance (No. 2) Act 2008 (Commencement of Section 37) Order 2009 (S.I. No. 91 of 2009), art. 2
Ss. 38, 39 1 January 2009 Commenced as per s. 102(8)
S. 40(1)(a) 1 October 2002 Commenced as per s. 40(2)(a)
S. 40(1)(b) 1 September 2004 Commenced as per s. 40(2)(b)
S. 40(2) 1 January 2009 Commenced as per s. 102(8)
Ss. 41-45 1 January 2009 Commenced as per s. 102(8)
S. 46 24 December 2008 Commenced on enactment
S. 47(a) 15 October 2008 Commenced as per s. 47(a)
S. 47(b) 1 November 2008 Commenced as per s. 47(b)
Ss. 48, 49 24 December 2008 Commenced on enactment
S. 50 15 October 2008 Commenced as per s. 50
S. 51 24 December 2008 Commenced on enactment
S. 52 15 October 2008 Commenced as per s. 52
S. 53(1)(a) 1 May 2009 Commenced as per s. 53(2)
S. 53(1)(b) 24 December 2008 Commenced on enactment
S. 53(2) 24 December 2008 Commenced on enactment
Ss. 54-56 24 December 2008 Commenced on enactment
S. 57(1) 6 July 2012 Finance (No. 2) Act 2008 (Commencement of Section 57(1)) Order 2012 (S.I. No. 227 of 2012), art. 2
S. 57(2) 24 December 2008 Commenced on enactment
Ss. 58-60 24 December 2008 Commenced on enactment
S. 61 1 January 2010 Commenced as per s. 61(2)
S. 62 24 December 2008 Commenced on enactment
S. 63(1) 24 December 2008 Commenced on enactment
S. 63(2) 1 October 2011 Commenced as per s. 63(2)
S. 64(1) 24 December 2008 Not yet commenced. Commencement order required under s. 64(2)
S. 64(2) 24 December 2008 Commenced on enactment
S. 65-70 24 December 2008 Commenced on enactment
S. 71 1 January 2010 Commenced as per s. 71
S. 72 1 December 2008 Commenced as per s. 72
S. 73-75 24 December 2008 Commenced on enactment
S. 76 1 January 2010 Commenced as per s. 76
S. 77(a) 1 January 2010 Commenced as per s. 77(a)
S. 77(b) 24 December 2008 Commenced on enactment
S. 78 24 December 2008 Commenced on enactment
S. 79(1) 26 Novermber 2009 Finance (No. 2) Act 2008 (Commencement of Section 79(1)) Order 2009 (S.I. No. 484 of 2009), art. 2
S. 79(2) See s. 79(3)(b), Finance Act 2008 (3/2008) s. 111(2), S.I. No. 485 of 2009, art. 2
S. 80, 81 24 December 2008 Commenced on enactment
S. 82(1) Not yet commenced. Commencement order required under s. 82(3)
S. 82(2) 24 December 2008 Commenced as per s. 82(2)
S. 82(3) Not yet commenced. Commencement order required under s. 82(3)
Ss. 83-95 24 December 2008 Commenced on enactment
S. 96 1 January 2009 Commenced as per s. 96(2)
S. 97-102 24 December 2008 Commenced on enactment
Schs. 1, 2 24 December 2008 Commenced on enactment
Sch. 3 1 January 2009 Commenced as per s. 96(2)
Sch. 4 24 December 2008 Commenced on enactment
Sch. 5 paras. 1-4 24 December 2008 Commenced on enactment
Sch. 5 para. 5(d) insofar as it inserts s. 134A(1) 24 December 2008 Commenced on enactment
Sch. 5 para. 5(d) insofar as it inserts s. 134A(2)(a), (b) 24 December 2008 Commenced on enactment
Sch. 5 para. 5(d) insofar as it inserts s. 134A(2)(c) and any references in the section to (2)(c) 26 November 2009 Finance (No. 2) Act 2008 (Schedule 5) (Commencement of Certain Provisions) Order 2009 (S.I. No. 483 of 2009), art. 2
Sch. 5 para. 5(d) insofar as it inserts s. 134A(3) 24 December 2008 Commenced on enactment
Sch. 5 para. 5(d) insofar as it inserts s. 134A(4)(a), (b) 24 December 2008 Commenced on enactment
Sch. 5 para. 5(d) insofar as it inserts s. 134A(4)(c) and any references in the section to (4)(c) 26 November 2009 Finance (No. 2) Act 2008 (Schedule 5) (Commencement of Certain Provisions) Order 2009 (S.I. No. 483 of 2009), art. 2
Sch. 5 para. 5(d) insofar as it inserts s. 134A(5)-(12) 24 December 2008 Commenced on enactment
Sch. 5 paras. 6-8 24 December 2008 Commenced on enactment
Sch. 6 para. 1(a) 31 January 2008 Commenced as per sch. 6 para. 7(a)(i)
Sch. 6 para. 1(b) 24 December 2008 Commenced on enactment
Sch. 6 para. 1(c), (d) 24 December 2008 Commenced as per sch. 6 para. 7(a)(iii)
Sch. 6 para. 2 24 December 2008 Commenced as per sch. 6 para. 7(b)
Sch. 6 para. 3 21 February 2003 Commenced as per sch. 6 para. 7(c)
Sch. 6 para. 4 24 December 2008 Commenced as per sch. 6 para. 7(d)
Sch. 6 para. 5 24 December 2008 Commenced as per sch. 6 para. 7(e)
Sch. 6 para. 6(a) 13 March 2008 Commenced as per sch. 6 para. 7(f)(i)
Sch. 6 para. 6(b) 24 December 2008 Commenced as per sch. 6 para. 7(f)(ii)
Sch. 6 para. 7 24 December 2008 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), 9(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. 6(1)(b)(i) amended Finance (No. 2) Act 2013 (No. 41 of 2013), ss. 11(a)(i), 87(7) 1 January 2014 Commenced as per s. 87(7)
S. 6(1)(b)(ii) deleted Finance Act 2019 (45/2019), ss. 6(3), 76(8) 1 January 2020 Commenced as per s. 76(8)
S. 6(1)(c) amended Finance Act 2009 (No. 12 of 2009), s. 30(4)(a), 5(d) 3 June 2009 Commenced on enactment
S. 6(1)(c)(iia) inserted Finance Act 2009 (No. 12 of 2009), s. 30(4)(a), 5(d) 3 June 2009 Commenced on enactment
S. 6(1)(c)(iii) deleted Finance Act 2019 (45/2019), ss. 6(3), 76(8) 1 January 2020 Commenced as per s. 76(8)
S. 6(1)(d) amended Finance (No. 2) Act 2013 (No. 41 of 2013), ss. 11(a)(ii), 87(7) 1 January 2014 Commenced as per s. 87(7)
S. 6(1)(e) deleted Finance Act 2019 (45/2019), ss. 6(3), 76(8) 1 January 2020 Commenced as per s. 76(8)
S. 6(1)(f)(ii) amended Finance (No. 2) Act 2013 (No. 41 of 2013), ss. 11(a)(iii), 87(7) 1 January 2014 Commenced as per s. 87(7)
S. 6(1)(g)(ii) amended Finance (No. 2) Act 2013 (No. 41 of 2013), ss. 11(a)(iv), 87(7) 1 January 2014 Commenced as per s. 87(7)
S. 6(2) applied with modifications Finance Act 2010 (No. 5 of 2010), s. 159, schedule 4, para. 6(e) 3 April 2010 Commenced on enactment
S. 6(2) substituted Finance (No. 2) Act 2013 (No. 41 of 2013), s. 11(b) 1 January 2014 Commenced as per s. 87(7)
S. 53 restricted Finance Act 2009 (No. 12 of 2009), ss. 17(1), 17(2) 3 June 2009 Not yet commenced. Commencement order required under s. 17(3)
S. 53(1)(a) deemed never to have had effect Finance Act 2009 (No. 12 of 2009), ss. 17(1), 17(2) 3 June 2009 Not yet commenced. Commencement order required under s. 17(3)
S. 55(1) definition of "airport" substituted Finance Act 2009 (No. 12 of 2009), s. 18(a) 3 June 2009 Commenced on enactment
S. 55(2)(b) substituted Finance Act 2011 (No. 6 of 2011), s. 48 1 March 2011 Commenced as per s. 48(2)
S. 55(2A) inserted Finance (No. 2) Act 2011 (No. 8 of 2011), s. 2 22 June 2011 Commenced on enactment
S. 55(4) substituted Finance Act 2009 (No. 12 of 2009), s. 18(b) 3 June 2009 Commenced on enactment
Pt. 3 (ss. 67-77) (in so far as it is unrepealed) repealed Value-Added Tax Consolidation Act 2010 (No. 31 of 2010), ss. 123, 125, schedule 8, pt. 1 1 November 2010 Commenced as per s. 125
S. 82(1) repealed Finance Act 2013 (No. 8 of 2013), s. 78(2) 27 March 2013 Commenced on enactment
S. 82(3) repealed Finance Act 2013 (No. 8 of 2013), s. 78(2) 27 March 2013 Commenced on enactment
S. 98(2) amended Finance Act 2009 (No. 12 of 2009), s. 30(4)(a), 5(e) 3 June 2009 Commenced on enactment
S. 100 repealed Finance Act 2014 (No. 37 of 2014) s. 99(2), schedule 4 23 December 2014 Commenced on enactment
S. 100(2) applied with modification Finance Act 2010 (No. 5 of 2010), s. 162(2) 3 April 2010 Commenced on enactment
S. 102(4) repealed Value-Added Tax Consolidation Act 2010 (No. 31 of 2010), ss. 123, 125, schedule 8, pt. 1 1 November 2010 Commenced as per s. 125
Sch. 5, pt. 3 repealed Value-Added Tax Consolidation Act 2010 (No. 31 of 2010), ss. 123, 125, schedule 8, pt. 1 1 November 2010 Commenced as per s. 125
Sch. 6, para. 4 repealed Value-Added Tax Consolidation Act 2010 (No. 31 of 2010), ss. 123, 125, schedule 8, pt. 1 1 November 2010 Commenced as per s. 125
Sch. 6, para. 7(d) repealed Value-Added Tax Consolidation Act 2010 (No. 31 of 2010), ss. 123, 125, schedule 8, pt. 1 1 November 2010 Commenced as per s. 125

SIs made under the Act

SectionSIs made under the Act
S. 55 Air Travel Tax (Abolition) Order 2014 (S.I. No. 130 of 2014)
  Air Travel Tax Regulations 2009 (S.I. No. 134 of 2009)