Contents

• Commencement
• Amendments and other effects
• SIs made under the Act

Commencement

Section	Commencement Date	Commencement Information
S. 38	1 January 2013	Finance Act 2012 (Section 38) (Specified Date) Order 2012 (S.I. No. 561 of 2012), art. 2
S. 78(1)(s)	Varied	Finance Act 2012 (Section 78) (Commencement) Order 2012 (S.I. No. 226 of 2012), art. 3(a) other than in so far as that paragraph relates to (a) subsection (2) of section 101 of the Finance Act 1999 (No. 2 of 1999), and (b) subsections (3) to (13)(in so far as those subsections relate to a marked fuel traders licence within the meaning of the said subsection (2)) of the said section 101(1 July 2012) Commenced by Finance Act 2012 (Section 78) (Commencement) Order 2012 (S.I. No. 226 of 2012), art. 4 in so far as that paragraph relates to (a) subsection (2) of section 101 of the Finance Act 1999 (No. 2 of 1999), and (b) subsections (3) to (13)(in so far as those subsections relate to a marked fuel traders licence within the meaning of the said subsection (2)) of the said section 101(1 October 2012)
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)(y)	1 July 2012	Finance Act 2012 (Section 78) (Commencement) Order 2012 (S.I. No. 226 of 2012), art. 3(b)
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

Amendments and other effects

How Affected	Affecting Provision
S. 100 references construed	Local Government Reform Act 2014 (No. 1 of 2014), ss. 1(22), 9(2),(3)
S. 107(2) date specified	Finance Act 2012 (Section 107) (Specified Date) Order 2012 (S.I. No. 228 of 2012), 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))
S. 139 repealed	Finance Act 2014 (No. 37 of 2014) s. 99(2), schedule 4
S. 139(3) application modified	Finance Act 2013 (No. 8 of 2013), s. 106(2)

SIs made under the Act

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

*Commencement information is only included if a commencement order has been made.