Contents

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

Commencement

Section	Commencement Date	Commencement Information
S. 73(4)	1 July 1983	Finance Act, 1983 (Subsection (4) of Section 73) (Commencement) Order 1983 (S.I. No. 172 of 1983), art. 2

Amendments and other effects

How Affected	Affecting Provision
Pt. 1 (ss. 1-56) rep., ctnc. of instrs., etc.	39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
S. 32 constr. of refs.	5/2014, ss. 8(1), (2), 9(3)
S.59 am.	10/1990, s.92
S. 60(2) rates amended	S.I. No. 19 of 1987, arts. 2, 5(3)
S. 60(3) rates amended	S.I. No. 19 of 1987, arts. 2, 5(4)
S. 60(6) rates amended	S.I. No. 19 of 1987, arts. 2, 5(7)
S. 60(8) rates amended	S.I. No. 19 of 1987, arts. 2, 5(8)
S.60 (9) spent.	10/1985, s.29 (3)
Ss. 60, 70 rep.	2/1999, ss. 106, 109, sch. 3, pt. 1, col. 3
S. 61 rates amended	S.I. No. 353 of 1984, art. 5
S. 64 repealed	3/2008, s. 76(1) and (2), sch. 3, pt. 1
S.65 rep.	32/1986, ss. 36, 37 (2), sch.
S. 66 repealed	25/2008, s. 57(1), (2) and Schedule 1
S.66 (2) (3) (5), am., new rates of duty prosp. effect	10/1989, s.47 (4) (a), sch. 6, pt. 4
S.67 (1) (2), am., new rates of duty prosp. effect.	10/1989, s.47 (4) (b), sch. 6, pt. 4
S. 72 repealed with saver	18/2015, ss. 1(3), (4), 3(1), 4, 5, sch. 1 pt. 1, item 43
Pt. 3 (ss. 77 - 89)(in so far as it is unrepealed) rep.	31/2010, ss. 123, 125 & sch. 8, pt. 1
S.89 (2) rep.	10/1985, ss. 53, 71 (8)
Ss. 90-93 rep.	31/1999, ss. 160, 163, sch. 3
Pt. 5 (s.94) rep., ctnc. of instrs., etc.	39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
Pt. 6 (ss. 95-116), applic. rstrct.	39/1997, ss. 811 (7), 1086 (3), 1097
S.95 (1) am.	10/1990, s.122
	13/1994, ss. 114, 115 (a) (i) (ii) (b) (c)
S.95 (1) appl.	9/1992, s.218
S.95 (1) (ee), par. ins.	13/1994, ss. 114, 115 (a) (iii).
S.96 am.	13/1994, ss. 114, 116
	8/1995, ss. 151, 152
S.96, abolition of tax under.	22/1997, s.131
S.98 (2A), subsec. ins.	13/1994, ss. 114, 117
S.100 (1) am.	10/1990, s.123 (a) (b)
	9/1992, s.219 (a) (b)
	13/1994, ss. 114, 118
	8/1995, ss. 151, 153 (a) (b)
	2/1999, s.198
	3/2000, s.134 (1), (2)
	7/2001, s.240, sch. 5
	3/2003, s.154 (1) (2)
S.101 (1), prov. am.	8/1995, s.154 (1) (a) (2)
S.101 (1), prov. ins.	13/1994, ss. 114, 119 (a)
S.101 (2) am.	9/1992, s.220 (a)
	13/1994, ss. 114, 119 (b)
	8/1995, ss. 151, 154 (1) (b)
S.101 (2), substit.	10/1990, s.124
S.101 (3) am.	9/1992, s.220 (b)
S.102 (1) am.	13/1994, ss. 114, 120 (a)
S.102 (1), prov. ins.	13/1994, ss. 114, 120 (b)
S.102 (2), substit.	10/1990, s.125
S.102 (4) (b), subpar. substit.	9/1992, s.221
S.104 (1A)-(1C), subsecs. ins.	13/1994, ss. 114, 121
S.104 (2), prov. substit.	31/1996, ss. 2, 24 (5)
S.104 (2), subsec. substit.	25/1996, s.9
S.104 (10), subsec. added.	13/1991, s.112
S.105 (1) am.	3/1998, s.133 (2) (a) (6)
	5/2002, s.129 (4) (a) (i) (ii) (7)
	5/2005, ss. 145 (5) (a) (ii) (b), 150 (9)
S.105 (1A), subsec. ins.	13/1994, ss. 114, 122
S. 107(2) rate of interest prescribed	S.I. No. 176 of 1990, regs. 2, 3(c)
S.107 (2) am.	13/1986, s.114 (3) (a)
	3/1998, s.133 (2) (b) (6)
	5/2002, s.129 (4) (b) (7)
S.107 (3), subsec. added.	13/1986, s.114 (3) (b)
S.107A, new s.	3/2003, s.155
S.110A, am. retro.	22/1997, s.132
S.110A ins. etc.	13/1993, s.107
S. 110A(9) am.	11/2007, s. 118(a)(i) and (ii)
S. 110A(13) subsec. ins.	11/2007, s. 118(b)
S.110A (12), subsec. ins.	3/2000, s.135 (1) (2)
S.112 (1) (a) am.	9/1992, s.248
	13/1993, s.108
	7/2001, s.240, sch. 5
S.112 (1) (b) am.	7/2001, s.240, sch. 5
S.112 (2) am.	7/2001, s.240, sch. 5
S.112 (3) am.	9/1992, s.248
S.112 (3) (d) (i) (7) am.	7/2001, s.240, sch. 5
S.115 (1A), subsec. ins.	13/1994, ss. 114, 123
S.117 (4) am.	9/1984, s.114 (2)
S.117 (6) am.	9/1984, s.114 (3)
S.119, power to delegate functns. of Min.	18/1990, ss. 2, 5, sch. 1
Pt. 6 (ss. 120- ), applic. rstrct.	39/1997, ss. 1086 (3), 1097
S.120 rep. (in pt.).	39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
S.122 (2) (6) rep.	39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
S. 122(4) rep.	31/2010, ss. 123, 125 & sch. 8, pt. 1
Sch. 1 new rates of duty, prosp. affect.	S.I. No. 41 of 1985, art. 3
Sch. 2, spent, new rates of duty, prosp. effect.	10/1989, s.47 (2), sch. 6, pt. 3
Sch. 3 rep.	39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
Sch. 3, spent, new rates of duty, prosp. effect.	10/1989, s.47 (1), sch. 6. pt. 2
Sch. 4 rep. (in pt.).	39/1997, ss. 1097, 1098, 1102, 1103, sch. 30

SIs made under the Act

Section	SIs made under the Act

*Commencement information is only provided where a Commencement Order has been made