Irish Statute Book

Updated to 16 January 2026 (Act No. 21 of 2025 and S.I. No. 11 of 2026)

Stamp Duties Consolidation Act 1999
No. 31 of 1999

Commencement
Amendments and other effects
SIs made under the Act

Commencement

Section	Commencement/Effective Date Where the commencement and effective dates differ, the effective date is shown below.	Commencement Information
Whole Act	15 December 1999	Commenced on enactment

Amendments and other effects

How Affected	Affecting Provision	Affecting Provision Commencement/Effective Date Where the commencement and effective dates differ, the effective date is shown below.	Commencement Source
Access to information for admin. under.	3/2004, ss. 1 (2), 66 (1) (h)	5 December 2005	Civil Registration Act 2004 (Commencement) Order 2005 (S.I. No. 764 of 2005), art. 2(f)
Data sharing to allow Revenue performance of functions under	36/2011, s. 14	19 December 2011	Commenced on enactment
	30/2009, ss. 11 (1)(b), 16(2)	24 July 2009	Local Government (Charges) Regulations 2009 (S.I. No. 279 of 2009), art. 2
E-Stamping of instruments under	S.I. No. 234 of 2012
	S.I. No. 476 of 2009
Prescribing of forms etc	6/2006, s. 123	31 March 2006	Commenced on enactment
Stamp duty not chargeable	S. I. No. 760 of 2005, regs. 1(2), 11 & sch. 1, par. 8
S. 1 am.	25/2008, ss. 98(1) & sch. 5, pars. 7(a), 8
S. 1(1) amended	41/2017, s. 63(a)	25 December 2017	Commenced on enactment
	59/2015, sch. 2, pt. 1 s. 1(a)
	37/2014, s. 73(a)(i)
	9/2012, s. 100(1)(a)	31 March 2012	Commenced on enactment
	18/2011, ss. 2, 5(8) & sch. 2	27 July 2011	Commenced on enactment
	25/2008, ss. 79(1)(a)(i), (ii) & (iii), (3)(a)
	3/2008, s. 111(1)(a)(i), (ii), (iii) & (2)	26 November 2009	Finance Act 2008 (Commencement of Section 111) Order 2009 (S.I. No. 485 of 2009), art. 2
	11/2007, s. 101(1)(a)(i) & (ii), (3)	2 April 2007	Commenced on enactment
	11/2007, s. 100(1)(a)(i) & (ii), (3)	2 April 2007	Commenced on enactment
	6/2006, s. 127 & sch. 2, par. 3(a) & (b), 9(c)
	6/2006, s. 103(1)(a) & (b), (2)	31 March 2006	Commenced on enactment
S. 1(1) def. “conveyance on sale” am.	27/2009, ss. 2, 8(1), sch. 1	1 December 2009	Land and Conveyancing Law Reform Act 2009 (Commencement) Order 2009 (S.I. No. 356 of 2009), art. 2
S. 1 (1)(I) substit.	3/2003, s.133 (1) (2)
S. 1(1A) ins.	37/2014, s. 73(a)(ii)
S. 2(3) substit.	9/2012, ss. 107, 141(9) & sch. 3, par. 2
S. 2(4) am.	25/2008, s. 98(1) & sch. 5, pars. 7(b), 8
	25/2008, ss. 97 & sch. 4, pars. 2, 6, table, pt. 1
S. 3(2)(b) am.	11/2007, s. 101(1)(b), (3)	2 April 2007	Commenced on enactment
S. 4 am.	3/2008, s. 111(1)(b) & (2)	26 November 2009	Finance Act 2008 (Commencement of Section 111) Order 2009 (S.I. No. 485 of 2009), art. 2
S. 5(3) am.	25/2008, s. 80(1)(b), (2)	24 December 2008	Commenced on enactment
S. 5(3)(a) substit.	25/2008, s. 80(1)(a), (2)	24 December 2008	Commenced on enactment
S. 5(3A) ins.	25/2008, s. 80(1)(c), (2)	24 December 2008	Commenced on enactment
S. 5(4) am.	5/2002, s.129 (6) (a) (7)	25 March 2002	Commenced on enactment
	5/2005, ss. 145 (3) (7) (b) (8) (c), 150 (9), sch. 5, pt. 2	25 March 2005	Commenced on enactment
	25/2008, s. 97 & sch. 4, pars. 2, 6, table, pt. 1
S. 5(5) ins.	3/2008, s. 112	13 March 2008	Commenced on enactment
Ss. 5(4), 8(3), 10(4), 14(1), 15(2), 25(2), 38(1), 42(3), 59(1) am.	7/2001, s.240, sch. 5
S. 8(2) am.	9/2012, ss. 107, 141(9) & sch. 3, par. 3(a)
	3/2008, s. 111(1)(c) & (2)	26 November 2009	Finance Act 2008 (Commencement of Section 111) Order 2009 (S.I. No. 485 of 2009), art. 2
S. 8(3) am.	25/2008, s. 98(1) & sch. 5, pars. 5(a)(i), 6
S. 8 (3) (ii) am.	5/2005, ss. 115 (1) (2), 150 (9)	25 March 2005	Commenced on enactment
S. 8(4A) ins.	25/2008, s. 98(1) & sch. 5, pars. 5(a)(ii), 6
S. 8(5) am.	25/2008, s. 98(1) & sch. 5, pars. 5(a)(iii), 6
S. 8(5) substit.	9/2012, ss. 107, 141(9) & sch. 3, par. 3(b)
S. 8(6) am.	5/2010, s. 159 & sch. 4, pars. 2(a), 6(b)(i)
	25/2008, s. 98(1) & sch. 5, pars. 5(a)(iv), 6
S. 8(6) del.	9/2012, ss. 107, 141(9) & sch. 3, par. 3(c)
S. 8(7) del.	9/2012, ss. 107, 141(9) & sch. 3, par. 3(c)
S. 8A s. ins.	25/2008,s. 79(1)(b), (3)(a)
S. 8B ins.	9/2012, ss. 107, 141(9) & sch. 3, par. 4
S. 8C ins.	9/2012, ss. 107, 141(9) & sch. 3, par. 4
S. 8C(6) substit.	59/2015, sch. 2, pt. 1, s. 1(b)
S. 12 (2) appl.	1/2003, s.66 (2)	21 February 2003	Commenced on enactment
S. 12(3) am.	11/2007, s. 101(1)(c), (3)	2 April 2007	Commenced on enactment
S. 12 (5) am.	5/2010, s. 159 & sch. 4, pars. 2(b), 6(b)(ii)
S. 12(5) ins.	3/2008, s. 111(1)(d) & (2)	26 November 2009	Finance Act 2008 (Commencement of Section 111) Order 2009 (S.I. No. 485 of 2009), art. 2
S. 14 applied	S.I. No. 234 of 2012, regs. 1(2), 5(2)
S. 14 (1) am.	5/2002, s.129 (6) (b) (7)	25 March 2002	Commenced on enactment
	5/2005, ss. 145 (3) (7) (b) (8) (c), 150 (9), sch. 5, pt. 2	25 March 2005	Commenced on enactment
	25/2008, s. 98(1) & sch. 5, pars. 7(c)(i), 8
S. 14(2) am.	25/2008, s. 98(1) & sch. 5, pars. 7(c)(ii), 8
S. 14(2) del.	9/2012, ss. 107, 141(9) & sch. 3, par. 5(a)
S. 14(2A) ins.	25/2008, s. 81	24 December 2008	Commenced on enactment
S. 14(2A) del.	9/2012, ss. 107, 141(9) & sch. 3, par. 5(a)
S. 14(3) am.	25/2008, s. 98(1) & sch. 5, pars. 7(c)(iii), 8
S. 14(3) del.	9/2012, ss. 107, 141(9) & sch. 3, par. 5(a)
S. 14(4) am.	9/2012, ss. 107, 141(9) & sch. 3, par. 5(b)
	25/2008, s. 98(1) & sch. 5, pars. 7(c)(iv), 8
	3/2008, s. 111(1)(e) & (2)	26 November 2009	Finance Act 2008 (Commencement of Section 111) Order 2009 (S.I. No. 485 of 2009), art. 2
S. 14(5) repealed with saver	25/2008, s. 97 & sch. 4, pars. 2, 5, 6, table, pt. 1
S. 14A ins.	9/2012, ss. 107, 141(9) & sch. 3, par. 6
S. 14A applied	S.I. No. 234 of 2012, regs. 1(2), 5(2)
S. 14A(3) substituted	41/2017, s. 63(b)	25 December 2017	Commenced on enactment
S. 15 del.	9/2012, ss. 107, 141(9) & sch. 3, par. 7
S. 15(4) repealed with saver	25/2008, s. 97 & sch. 4, pars. 2, 5, 6, table, pt. 1
S. 16 del.	9/2012, ss. 107, 141(9) & sch. 3, par. 7
S. 16(2) am.	25/2008,s. 98(1) & sch. 5, pars. 5(b), 6
S. 16(5) repealed with saver	25/2008, s. 97 & sch. 4, pars. 2, 5, 6, table, pt. 1
S. 17 del.	9/2012, ss. 107, 141(9) & sch. 3, par. 7
S. 17A s. ins.	3/2008, s. 111(1)(f) & (2)	26 November 2009	Finance Act 2008 (Commencement of Section 111) Order 2009 (S.I. No. 485 of 2009), art. 2
S. 17A(f)(i) am.	9/2012, ss. 107, 141(9) & sch. 3, par. 8(a)
S. 17A(f)(ii) del.	9/2012, ss. 107, 141(9) & sch. 3, par. 8(b)
S. 18 amended	39/2023, ss. 76(a), 102(8)	18 December 2023	Commenced on enactment
	9/2012, ss. 107, 141(9) & sch. 3, par. 9
	18/2011, ss. 2, 5(8) & sch. 2	27 July 2011	Commenced on enactment
S. 19 am.	1/2003, s.119, sch. 3
S. 20 substit.	9/2012, ss. 107, 141(9) & sch. 3, par. 10
S. 20(2) am.	3/2008, s. 111(1)(g)(i) & (2)	26 November 2009	Finance Act 2008 (Commencement of Section 111) Order 2009 (S.I. No. 485 of 2009), art. 2
S. 20(2A) ins.	8/2013, s. 77(a)	27 March 2013	Commenced on enactment
S. 20(4) am.	3/2008, s. 111(1)(g)(ii) & (2)	26 November 2009	Finance Act 2008 (Commencement of Section 111) Order 2009 (S.I. No. 485 of 2009), art. 2
S. 20(5) am.	3/2008, s. 111(1)(g)(iii) & (2)	26 November 2009	Finance Act 2008 (Commencement of Section 111) Order 2009 (S.I. No. 485 of 2009), art. 2
S. 20(6) am.	3/2008, s. 111(1)(g)(iv) & (2)	26 November 2009	Finance Act 2008 (Commencement of Section 111) Order 2009 (S.I. No. 485 of 2009), art. 2
S. 20(8)(a) del.	11/2007, s. 100(1)(b), (3)	2 April 2007	Commenced on enactment
S. 20(10) inserted	41/2017, s. 63(c)	25 December 2017	Commenced on enactment
S. 21 substit.	9/2012, ss. 107, 141(9) & sch. 3, par. 11
S. 21(1) am.	8/2013, s. 77(b)	27 March 2013	Commenced on enactment
S. 21(1) del.	59/2015, sch. 2, pt. 1, s. 1(c)(i)
S. 21(2) substit.	59/2015, sch. 2, pt. 1, s. 1(c)(ii)
	8/2013, s. 77(c)	27 March 2013	Commenced on enactment
S. 21(3) substit.	8/2013, s. 77(d)	27 March 2013	Commenced on enactment
S. 21(4)(a) substit.	8/2013, s. 77(e)	27 March 2013	Commenced on enactment
S. 21(4)(a) am.	59/2015, sch. 2, pt. 1, s. 1(c)(iii)
S. 21(5), (6), (7) del.	59/2015, sch. 2, pt. 1, s. 1(c)(i)
S. 21(9) substit.	59/2015, sch. 2, pt. 1, s. 1(c)(iv)
S. 21(10) substit.	59/2015, sch. 2, pt. 1, s. 1(c)(iv)
S. 22 del.	11/2007,s. 101(1)(d), (3)	2 April 2007	Commenced on enactment
S. 23 am.	11/2007, s. 101(1)(e), (3)	2 April 2007	Commenced on enactment
S. 24 del.	11/2007, s. 101(1)(d), (3)	2 April 2007	Commenced on enactment
S. 25(1) am.	11/2007, s. 101(1)(f)(i), (3)	2 April 2007	Commenced on enactment
S. 25(2) am.	11/2007, s. 101(1)(f)(ii)(I) & (II), (3)	2 April 2007	Commenced on enactment
S. 26 del.	11/2007, s. 101(1)(d), (3)	2 April 2007	Commenced on enactment
S. 28 del.	11/2007, s. 101(1)(d), (3)	2 April 2007	Commenced on enactment
S. 29(4)(a) am.	9/2012, ss. 107, 141(9) & sch. 3, par. 12(a)
S. 29 (4) (b) (7) am.	5/2002, s.129 (6) (c) (7)	25 March 2002	Commenced on enactment
S. 29(4)(b) amended	39/2023, ss. 76(b)(i), 102(8)	18 December 2023	Commenced on enactment
S. 29(6) del.	9/2012, ss. 107, 141(9) & sch. 3, par. 12(b)
S. 29(7) amended	39/2023, ss. 76(b)(ii), 102(8)	18 December 2023	Commenced on enactment
S. 30(3) del.	9/2012, ss. 107, 141(9) & sch. 3, par. 13
S. 31(1)(b) amended	41/2017, ss. 82(2) and schedule 2 para. 3(a), 82(5)
S. 31(3) substituted	30/2018, s. 47(a)
S. 31(4) amended	39/2023, ss. 76(c), 102(8)	18 December 2023	Commenced on enactment
S. 31A s. ins.	8/2013, s. 78(1)(a), (3)	27 March 2013	Commenced on enactment
	25/2008, s. 82(1)(a), (3)
	11/2007, s. 110(1)(a), (2)
S. 31A(3) substituted	30/2018, s. 47(b)
S. 31A(4) amended	43/2024, s. 94(a)	12 November 2024	Commenced on enactment
S. 31A(5) inserted	18/2025, n/a, s. 81(a)	23 December 2025	Commenced on enactment
S. 31B s. ins.	8/2013, s. 78(1)(a), (3)	27 March 2013	Commenced on enactment
	25/2008, s. 82(1)(a), (3)
	11/2007, s. 110(1)(a), (2)
S. 31B(3) amended	43/2024, s. 94(b)	12 November 2024	Commenced on enactment
S. 31B(4) inserted	18/2025, s. 81(b)	23 December 2025	Commenced on enactment
S. 31C inserted	41/2017, s. 62(1)(a), (2)	25 December 2017	Commenced on enactment
S. 31C(7A) inserted	26/2020, ss. 48, 76(9)
S. 31D inserted	45/2019, ss. 61, 76(9)	22 December 2019	Commenced on enactment
S. 31E inserted	23/2021, s. 13(a)	19 July 2021	Commenced on enactment
S. 31E(1) amended	44/2022, ss. 66(a), 106(8)	15 December 2022	Commenced on enactment
	23/2021, ss. 14(1)(a), 14(2)	19 July 2021	Commenced on enactment
S. 31E(2)(f) amended	18/2025, s. 81(c)(i)	23 December 2025	Commenced on enactment
S. 31E(2)(g) amended	18/2025, s. 81(c)(ii)	23 December 2025	Commenced on enactment
S. 31E(2)(h), (i) inserted	18/2025, s. 81(c)(iii)	23 December 2025	Commenced on enactment
S. 31E(4) substituted	45/2021, s. 58(a)(i)	21 December 2021	Commenced on enactment
S. 31E(4A) inserted	44/2022, ss. 66(b), 106(8)	15 December 2022	Commenced on enactment
S. 31E(5) amended	44/2022, ss. 66(c), 106(8)	15 December 2022	Commenced on enactment
S. 31E(7) substituted	44/2022, ss. 66(d), 106(8)	15 December 2022	Commenced on enactment
S. 31E(7A) inserted	44/2022, ss. 66(e), 106(8)	15 December 2022	Commenced on enactment
S 31E(8) inserted	23/2021, ss. 14(1)(b), 14(2)	19 July 2021	Commenced on enactment
S. 31E(8A) inserted	45/2021, s. 58(a)(ii)	21 December 2021	Commenced on enactment
S. 31E(12A) inserted	43/2024, s. 91	12 November 2024	Commenced on enactment
S. 31E(13) amended	45/2021, s. 58(a)(iii)	21 December 2021	Commenced on enactment
S. 31E(19) substituted	45/2021, s. 58(a)(iv)	21 December 2021	Commenced on enactment
S. 31E(23) inserted	45/2021, s. 58(a)(v)	21 December 2021	Commenced on enactment
S. 33(2) amended	39/2023, ss. 76(d), 102(8)	18 December 2023	Commenced on enactment
	9/2012, ss. 107, 141(9) & sch. 3, par. 14
S. 33(4) del.	9/2012, ss. 107, 141(9) & sch. 3, par. 15
S. 34 am.	25/2008,s. 83(1)(a), (b) & (c), (2)	24 December 2008	Commenced on enactment
S. 36 del.	8/2013, s. 78(1)(b), (3)	27 March 2013	Commenced on enactment
	11/2007, s. 110(1)(b), (2)
	25/2008,s. 82(1)(b), (3)
S. 36 (3) ins.	3/2003, s.134 (1) (2)
S. 39 repealed	27/2009, ss. 2, 8(3) & sch. 2, Part 5	1 December 2009	Land and Conveyancing Law Reform Act 2009 (Commencement) Order 2009 (S.I. No. 356 of 2009), art. 2
S. 40(1) am.	8/2004, s.89, sch. 3, 3, 5 (c)
S. 40(2), subsec. substit.	5/2005, ss. 116 (1) (2), 150 (9)	25 March 2005	Commenced on enactment
S. 41 substit.	5/2010, ss. 136(1), (2)	3 April 2010	Commenced on enactment
S. 45A substit.	5/2005, ss. 117 (1) (2) (3), 150 (9)	25 March 2005	Commenced on enactment
S. 45A(3) am.	3/2008, s. 113	13 March 2008	Commenced on enactment
S. 45A(4) am.	25/2008, s. 98(1) & sch. 5, pars. 7(d)(i) & (iii), 8
S. 45A(4)(ii) am.	25/2008,s. 98(1) & sch. 5, pars. 7(c)(iii), 8
S. 45A(5) del.	6/2011, s. 63(1)(a)	6 February 2011	Commenced on enactment
S. 45A(6) del.	6/2011, s. 63(1)(a)	6 February 2011	Commenced on enactment
S. 46(5) am.	8/2013, 105(a), (b), sch. 2 pars. 2(a), 5(a)
S. 48 am.	31/2010, ss. 123, 125 & sch. 7(pt. 1)
S. 49 del.	25/2008, s. 99 & sch. 6, pars. 2(a), 7(b)
S. 50A s. ins.	8/2013, s. 78(1)(c), (3)	27 March 2013	Commenced on enactment
	25/2008, s. 82(1)(c), (3)
	11/2007, s. 110(1)(c), (2)
S. 50A(2) substituted	18/2025, n/a, s. 81(d)(i)	23 December 2025	Commenced on enactment
S. 50A(2) amended	39/2023, ss. 76(e), 102(8)	18 December 2023	Commenced on enactment
S. 50A(3) inserted	18/2025, s. 81(d)(ii)	23 December 2025	Commenced on enactment
S. 53(4)(a) am.	9/2012, ss. 107, 141(9) & sch. 3, par. 16(a)
S. 53(4)(b) amended	39/2023, ss. 76(f)(i), 102(8)	18 December 2023	Commenced on enactment
	5/2002, s. 129(6)(c), (7)	25 March 2002	Commenced on enactment
S. 53(6) del.	9/2012, ss. 107, 141(9) & sch. 3, par. 16(b)
S. 53(7) amended	39/2023, ss. 76(f)(ii), 102(8)	18 December 2023	Commenced on enactment
	5/2002, s. 129(6)(c), (7)	25 March 2002	Commenced on enactment
S. 54(3) del.	9/2012, ss. 107, 141(9) & sch. 3, par. 17
S. 56 am.	31/2010, ss. 123, 125 & sch. 7(pt. 1)
S. 57 del.	11/2007, s. 100(1)(c), (3)	2 April 2007	Commenced on enactment
S. 58 del.	11/2007, 100(1)(c), (3)
S. 58 am.	7/2001, s.202	30 March 2001	Commenced on enactment
S. 59 repealed	45/2021, ss. 62(2), 62(3)	21 December 2021	Commenced on enactment
S. 60 rep.	7/2001, s.203	30 March 2001	Commenced on enactment
S. 62 am.	7/2001, s.240, sch. 5
S. 62 repealed	45/2021, ss. 62(2), 62(3)	21 December 2021	Commenced on enactment
S. 64 deleted	41/2017, ss. 82(2) and schedule 2 para. 3(b), 82(5)
S. 65 deleted	41/2017, ss. 82(2) and schedule 2 para. 3(b), 82(5)
S. 65 am.	7/2001, s.240, sch. 5
S. 66 deleted	41/2017, ss. 82(2) and schedule 2 para. 3(b), 82(5)
S. 66(2) am.	7/2001, s.240, sch. 5
S. 68 deleted	44/2022, ss. 69(1)(a), 69(2)	15 December 2022	Commenced on enactment
S. 68 - 78 constituted as Chapter 1	26/2020, ss. 62(5), 62(6)	15 March 2021	Finance Act 2020 (Section 62) (Commencement) Order 2021 (S.I. No. 108 of 2021), art. 2
S. 68 am.	11/2007, s. 109(1)(a), (2)	1 October 2007	Finance Act 2007 (Commencement of Section 109) Order 2007 (S.I. No. 649 of 2007), art. 2
S. 69 deleted	44/2022, ss. 69(1)(a), 69(2)	15 December 2022	Commenced on enactment
S. 69 (4) (5) ins.	3/2003, s.135 (1) (2)
S. 70 deleted	44/2022, ss. 69(1)(a), 69(2)	15 December 2022	Commenced on enactment
S. 70(2)(b) am.	7/2001, s.240, sch. 5
S. 71 deleted	44/2022, ss. 69(1)(a), 69(2)	15 December 2022	Commenced on enactment
S. 71(b)(ii) am.	8/2013, 105(a), (b), sch. 2 pars. 2(b)(i), 5(a)
	25/2008,s. 98(1) & sch. 5, pars. 7(e)(i), 8
S. 71(d) am.	8/2013, 105(a), (b), sch. 2 pars. 2(b)(ii), 5(a)
	25/2008, s. 98(1) & sch. 5, pars. 7(e)(ii), 8
S. 71(f)(iii) substit.	59/2015, sch. 2, pt. 1, s. 1(d)
S. 71(f)(iv) ins.	59/2015, sch. 2, pt. 1, s. 1(d)
S. 71(g) del.	9/2012, ss. 107, 141(9) & sch. 3, par. 18
S. 72 deleted	44/2022, ss. 69(1)(a), 69(2)	15 December 2022	Commenced on enactment
S. 73 deleted	44/2022, ss. 69(1)(a), 69(2)	15 December 2022	Commenced on enactment
S. 73(1) am.	8/2004, s.67	25 March 2004	Commenced on enactment
S. 73(1)(a) del.	11/2007, s. 101(1)(g), (3)	2 April 2007	Commenced on enactment
S. 73(1)(b) del.	11/2007,s. 109(1)(b), (2)	1 October 2007	Finance Act 2007 (Commencement of Section 109) Order 2007 (S.I. No. 649 of 2007), art. 2
S. 74 del.	11/2007, s. 109(1)(c), (2)	1 October 2007	Finance Act 2007 (Commencement of Section 109) Order 2007 (S.I. No. 649 of 2007), art. 2
S. 75 market designated	S.I. No. 87 of 2020, reg. 2	20 March 2020	S.I. No. 87 of 2020, reg. 1(2)
	S.I. No. 204 of 2019, regs. 1(2), 2	14 May 2019	S.I. No. 204 of 2019, reg. 1(2)
S. 75 exchange designated for the purposes of	S.I. No. 699 of 2019, regs. 1(2), 2	6 December 2019	S.I. No. 699 of 2019, reg. 1(2)
	S.I. No. 159 of 2019, regs. 1(2), 2	18 April 2019	S.I. No. 159 of 2019, reg. 1(2)
	S.I. No. 92 of 2011, regs. 1(2), 2(1)
	S.I. No. 559 of 2010, regs. 1(2), 2(a)
	S.I. No. 395 of 2010, regs. 1(2), 2(1)
	S.I. No. 53 of 2010, regs. 1(2), 2
	S.I. No. 99 of 2009, regs. 1(2), 2
	S.I. No. 156 of 2008, regs. 1(2), 2
	S.I. No. 677 of 2007, regs. 1(2), 2
S. 75 markets designated for the purposes of	S.I. No. 160 of 2019, regs. 1(2), 2	30 April 2019	S.I. No. 160 of 2019, reg. 1(2)
	S.I. No. 158 of 2019, regs. 1(2), 2	18 April 2019	S.I. No. 158 of 2019, reg. 1(2)
	S.I. No. 411 of 2018, regs. 1(2), 2	19 October 2018	S.I. No. 411 of 2018, reg. 1(2)
	S.I. No. 195 of 2018, regs. 1(2), 2
	S.I. No. 10 of 2018, regs. 1(2), 2
	S.I. No. 423 of 2014, regs. 1(2), 2
	S.I. No. 256 of 2014, regs. 1(2), 2
	S.I. No. 491 of 2012, regs. 1(2), 2
	S.I. No. 212 of 2011, regs. 1(2), 2
	S.I. No. 92 of 2011, regs. 1(2), 2(2)
	S.I. No. 15 of 2011, regs. 1(2), 2
	S.I. No. 395 of 2010, regs. 1(2), 2(2)
	S.I. No. 168 of 2010, regs. 1(2), 2
	S.I. No. 331 of 2009, regs. 1(2), 2
	S.I. No. 184 of 2009, regs. 1(2), 2
	S.I. No. 46 of 2009, regs. 1(2), 2
	S.I. No. 321 of 2008, regs. 1(2), 2
	S.I. No. 468 of 2008, regs. 1(2), 2
S. 75 exchanges & markets designated for the purposes of	S.I. No. 651 of 2007, regs. 1(2), 2
S. 75 substit.	11/2007, s. 109(1)(d), (2)	1 October 2007	Finance Act 2007 (Commencement of Section 109) Order 2007 (S.I. No. 649 of 2007), art. 2
S. 75(1) amended	S.I. No. 436 of 2025, reg. 18	29 September 2025	S.I. No. 436 of 2025, reg. 1(2)
	39/2023, ss. 75, 102(8)	18 December 2023	Commenced on enactment
	3/2008, s. 114(1)(a) & (2)	13 March 2008	Commenced on enactment
S. 75(1)(a) amended	26/2020, Sch, 6(a), s. 74, schedule, para. 2(a)(i)
S. 75(2A) amended	23/2020, ss. 2(1)(f), 68	31 December 2020	Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (Parts 8, 9, 10 and 11) (Commencement) Order 2020 (S.I. No. 723 of 2020), art. 2
	8/2019, ss. 2(1)(f), 60
S. 75(2A) ins.	3/2008, s. 114(1)(b) & (2)	13 March 2008	Commenced on enactment
S. 75(3) am.	5/2005, ss. 145 (1) (7) (b) (8) (c), sch. 5, pt. 2	25 March 2005	Commenced on enactment
S. 75(3) am.	5/2002, s.129 (6) (b) (7)	25 March 2002	Commenced on enactment
S. 75(3)(c)(ii) amended	26/2020, Sch, 6(a), s. 74, schedule, para. 2(a)(ii)
S. 75(5) am.	7/2001, s.240, sch. 5
S. 75A clearing house designated for the purposes of	S.I. No. 559 of 2010, regs. 1(2), 2(b)
	S.I. No. 250 of 2008, regs. 1(2) 2
	S.I. No. 302 of 2008, regs. 1(2), 2
	S.I. No. 118 of 2009, regs. 1(2) 2
S. 75A ins.	11/2007, s. 109(1)(d), (2)	1 October 2007	Finance Act 2007 (Commencement of Section 109) Order 2007 (S.I. No. 649 of 2007), art. 2
S. 75A clearing house designated	S.I. No. 192 of 2013, regs. 1(2), 2
S. 75A(1) amended	23/2020, ss. 2(1)(f), 69	31 December 2020	Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (Parts 8, 9, 10 and 11) (Commencement) Order 2020 (S.I. No. 723 of 2020), art. 2
	8/2019, ss. 2(1)(f), 61
	9/2012, s. 98(a)	31 March 2012	Commenced on enactment
	3/2008, s. 141 & Schedule 8, par. 2 & 7(b)
S. 75A(3)(da) ins.	9/2012, s. 98(b)	31 March 2012	Commenced on enactment
S. 76 deleted	44/2022, ss. 69(1)(a), 69(2)	15 December 2022	Commenced on enactment
S. 76(1) am.	5/2002, s.112 (1) (2)
S. 76(2) am.	7/2001, s.240, sch. 5
S. 76(3) am.	25/2008, s. 98(1) & sch. 5, pars. 5(c)(i), 6
	5/2005, ss. 118 (1) (2), 150 (9)	25 March 2005	Commenced on enactment
	7/2001, s.240, sch. 5
S. 76(5) am.	25/2008, s. 98(1) & sch. 5, pars. 5(c)(ii), 6
S. 77 deleted	44/2022, ss. 69(1)(a), 69(2)	15 December 2022	Commenced on enactment
S. 77(2)(a) substit.	9/2012, ss. 107, 141(9) & sch. 3, par. 19
S. 78 deleted	44/2022, ss. 69(1)(a), 69(2)	15 December 2022	Commenced on enactment
Ss. 78A-78J inserted	26/2020, ss. 62(5), 62(6)	15 March 2021	Finance Act 2020 (Section 62) (Commencement) Order 2021 (S.I. No. 108 of 2021), art. 2
S. 78A(1) amended	44/2022, ss. 69(1)(b)(i)(I), (II), 69(2)	1 January 2023	Commenced as per s. 69(2)
S. 78A(3) substituted	44/2022, ss. 69(1)(b)(ii), 69(2)	15 December 2022	Commenced on enactment
S. 78B(4) inserted	39/2023, ss. 74(a), 102(8)	18 December 2023	Commenced on enactment
S. 78G(1) amended	39/2023, ss. 76(g), 102(8)	18 December 2023	Commenced on enactment
S. 78H(1A) inserted	44/2022, ss. 69(1)(c), 69(2)	15 December 2022	Commenced on enactment
S. 78I repealed	39/2023, ss. 74(b), 102(8)	18 December 2023	Commenced on enactment
S. 79 am.	7/2001, s.204	30 March 2001	Commenced on enactment
S. 79(2) del.	9/2012, ss. 107, 141(9) & sch. 3, par. 20(a)
S. 79(3) am.	9/2012, ss. 107, 141(9) & sch. 3, par. 20(b)
	3/2003, s.136 (1) (a) (i) (2)
S. 79(3) (a) (b) (c), pars. substit.	5/2002, s.138, sch. 6, pars. 4, 6 (d)
	3/2003, s.136 (1) (a) (ii) (2)
S. 79(3A), ins.	3/2003, s.136 (1) (b) (2)
S. 79(5) am.	9/2012, ss. 107, 141(9) & sch. 3, par. 20(c)
S. 79(6) del.	8/2013, s. 77(f)	27 March 2013	Commenced on enactment
S. 79(6)(b) del.	9/2012, ss. 107, 141(9) & sch. 3, par. 20(d)
S. 79(7) am.	5/2002, s.129 (6) (b) (7)	25 March 2002	Commenced on enactment
	5/2005, ss. 145 (1) (7) (b) (8) (c), sch. 5, pt. 2	25 March 2005	Commenced on enactment
	25/2008, s. 98(1) & sch. 5, pars. 7(f), 8
S. 79(7)(a) am.	9/2012, ss. 107, 141(9) & sch. 3, par. 20(e)
S. 79(7A), (7B) inserted	41/2017, s. 66(a)	25 December 2017	Commenced on enactment
S. 79(9) ins.	3/2003, s.136 (1) (c) (2)
S. 79(10) ins.	3/2008, s. 115	13 March 2008	Commenced on enactment
S. 79(11) inserted	41/2017, s. 66(b)	25 December 2017	Commenced on enactment
S. 80(1)-(7) substituted	41/2017, s. 67(a)	25 December 2017	Commenced on enactment
S. 80(1) substit.	3/2008, s. 116	13 March 2008	Commenced on enactment
S. 80(2) am.	9/2012, ss. 107, 141(9) & sch. 3, par. 21(a)
S. 80 (2A), ins.	8/2004, s.68	25 March 2004	Commenced on enactment
S. 80(3)(a) del.	9/2012, ss. 107, 141(9) & sch. 3, par. 21(b)
S. 80(7) del.	8/2013, s. 77(g)	27 March 2013	Commenced on enactment
S. 80(7)(b) del.	9/2012, ss. 107, 141(9) & sch. 3, par. 21(c)
S. 80(8) amended	41/2017, s. 67(b)(ii)	25 December 2017	Commenced on enactment
	5/2002, s.129 (6) (b) (7)	25 March 2002	Commenced on enactment
	5/2005, ss. 145 (1) (7) (b) (8) (c), sch. 5, pt. 2	25 March 2005	Commenced on enactment
	25/2008, s. 98(1) & sch. 5, pars. 7(f), 8
S. 80(8)(a) am.	9/2012, ss. 107, 141(9) & sch. 3, par. 21(d)
S. 80(8)(b), (c) amended	41/2017, s. 67(b)(i)	25 December 2017	Commenced on enactment
S. 80(9) amended	39/2023, ss. 76(h), 102(8)	18 December 2023	Commenced on enactment
S. 80(10)(a) substituted	23/2020, ss. 2(1)(f), 70	31 December 2020	Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (Parts 8, 9, 10 and 11) (Commencement) Order 2020 (S.I. No. 723 of 2020), art. 2
	8/2019, ss. 2(1)(f), 62
S. 80(10)(a) am.	5/2010, s. 159 & sch. 4, pars. 2(c), 6(b)(iii)
S. 80(11), (12) inserted	41/2017, s. 67(c)	25 December 2017	Commenced on enactment
S. 80A s. ins.	6/2006, s. 104(1), (2)	31 March 2006	Commenced on enactment
S. 80A(1) amended	23/2020, ss. 2(1)(f), 71	31 December 2020	Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (Parts 8, 9, 10 and 11) (Commencement) Order 2020 (S.I. No. 723 of 2020), art. 2
	8/2019, ss. 2(1)(f), 63(a)
	8/2019, ss. 2(1)(f), 63(c)
S. 80A(1)(a) amended	8/2019, ss. 2(1)(f), 63(b)(i)
S. 80A(1)(b) amended	8/2019, ss. 2(1)(f), 63(b)(ii)
S. 80A(1)(c) inserted	8/2019, ss. 2(1)(f), 63(b)(iii)
S. 80A(5) del.	9/2012, ss. 107, 141(9) & sch. 3, par. 22(a)
S. 80A(7) del.	8/2013, s. 77(h)	27 March 2013	Commenced on enactment
S. 80A(7)(b) del.	9/2012, ss. 107, 141(9) & sch. 3, par. 22(b)
S. 80A(8) am.	9/2012, ss. 107, 141(9) & sch. 3, par. 22(c)
	25/2008,s. 98(1) & sch. 5, pars. 7(f), 8
S. 81(2), subsec. substit.	3/2000, s. 126(1)(a), (2)	23 March 2000	Commenced on enactment
S. 81(6), subsec. substit.	3/2000, s. 126(1)(b), (2)	23 March 2000	Commenced on enactment
S. 81(7), subsec. substit.	3/2000, s. 126(1)(c), (2)	23 March 2000	Commenced on enactment
S. 81(7)(a) am.	25/2008, s. 98(1) & sch. 5, pars. 7(g)(i)(I), 8
S. 81(7)(aa) am.	25/2008, s. 98(1) & sch. 5, pars. 7(g)(i)(II), 8
S. 81(7)(ac) am.	25/2008, s. 98(1) & sch. 5, pars. 7(g)(i)(III), 8
S. 81(7) (a) (aa) (ab) (ac), pars. ins.	5/2005, ss. 119 (1) (2)	25 March 2005	Commenced on enactment
S. 81(7)(aa) (b) am.	5/2005, ss. 145 (3) (7) (b) (8) (c), sch. 5, pt. 1	25 March 2005	Commenced on enactment
S. 81(7) (a) (b) am.	5/2002, s.129 (6) (b) (7)	25 March 2002	Commenced on enactment
S. 81(8)(c) am.	25/2008, s. 98(1) & sch. 5, pars. 7(g)(ii), 8
S. 81(8)(d) am.	25/2008, s. 98(1) & sch. 5, pars. 7(g)(ii), 8
S. 81(9) am.	3/2000, s.126 (1) (d), (2)	23 March 2000	Commenced on enactment
	3/2003, s.137 (1) (2)
S. 81(9), subsec. substit.	8/2004, s.69	25 March 2004	Commenced on enactment
S. 81A, s. ins.	8/2004, s.70 (a)	25 March 2004	Commenced on enactment
S. 81A(11)(a) am.	25/2008, s. 98(1) & sch. 5, pars. 7(h)(i)(I), 8
S. 81A (11)(aa) am.	5/2005, ss. 145 (3) (7) (b) (8) (c), sch. 5, pt. 1	25 March 2005	Commenced on enactment
	25/2008, s. 98(1) & sch. 5, pars. 7(h)(i)(II), 8
S. 81A(11)(ac) am.	25/2008, s. 98(1) & sch. 5, pars. 7(h)(i)(III), 8
S. 81A (11)(b) am.	5/2005, ss. 145 (3) (7) (b) (8) (c), sch. 5, pt. 1	25 March 2005	Commenced on enactment
S. 81A (11) (a) (aa) (ab) (ac), pars. substit.	5/2005, s.120 (1) (2)	25 March 2005	Commenced on enactment
S. 81A(12)(c) am.	25/2008,s. 98(1) & sch. 5, pars. 7(h)(ii), 8
S. 81A(12)(d) am.	25/2008,s. 98(1) & sch. 5, pars. 7(h)(ii), 8
S. 81A(12)(e) deleted	30/2018, s. 48(1)(a)(v)
S. 81A(12)(f) deleted	30/2018, s. 48(1)(a)(v)
S. 81A(13)(b) deleted	30/2018, s. 48(1)(a)(vi)
S. 81A(13)(c) deleted	30/2018, s. 48(1)(a)(vi)
S. 81A(13)(d) deleted	30/2018, s. 48(1)(a)(vi)
S. 81A(14) substit.	11/2007, s. 102	2 April 2007	Commenced on enactment
S. 81A(14) am.	6/2006, s. 105(1), (2)	31 March 2006	Commenced on enactment
S. 81A(16) amended	30/2018, ss. 48(1)(a)(vii), 48(2)	19 December 2018	Commenced on enactment
S. 81AA am.	18/2011, ss. 2, 5(8) & sch. 2	27 July 2011	Commenced on enactment
S. 81AA s. ins.	11/2007, s. 103(a)	2 April 2007	Commenced on enactment
S. 81AA(1) amended	43/2024, s. 92(a)(i)	12 November 2024	Commenced on enactment
	44/2022, ss. 95(3)(a)(i)(I), (II), 95(4)
	30/2018, s. 48(1)(a)(i)	19 December 2018	Commenced on enactment
S. 81AA(1) amended with transitional provisions	11/2023, s. 6(1)(a)(i)	15 May 2023	Commenced on enactment
S. 81AA(2) amended	44/2022, ss. 95(3)(a)(ii), 95(4)	15 December 2022	Commenced on enactment
S. 81AA(6) deleted	44/2022, ss. 95(3)(a)(iii), 95(4)	15 December 2022	Commenced on enactment
S. 81AA(6)(b) am.	41/2013, ss. 69(1)(a), (2)(a)
S. 81AA(7A) amended	39/2023, ss. 69, 102(8)	18 December 2023	Commenced on enactment
	44/2022, ss. 73(1)(a)(i), 73(2)	15 December 2022	Commenced on enactment
S. 81AA(7A) inserted	30/2018, s. 48(1)(a)(ii)
S. 81AA(8) substituted	41/2017, s. 65(1)	25 December 2017	Commenced on enactment
	9/2012, ss. 107, 141(9) & sch. 3, par. 23(a)
S. 81AA(8)(c) substituted	30/2018, s. 48(1)(a)(iii)
S. 81AA(10) del.	9/2012, ss. 107, 141(9) & sch. 3, par. 23(b)
S. 81AA(11)(a) substituted	44/2022, ss. 95(3)(a)(iv), 95(4)	15 December 2022	Commenced on enactment
S. 81AA(11)(c) substituted	30/2018, s. 48(1)(a)(iv)(I)
	9/2012, ss. 107, 141(9) & sch. 3, par. 23(c)
S. 81AA(11)(c)(i) amended with transitional provisions	11/2023, s. 6(1)(a)(ii)	15 May 2023	Commenced on enactment
S. 81AA(11)(d) amended	39/2023, ss. 76(i), 102(8)	18 December 2023	Commenced on enactment
S. 81AA(11)(d) inserted	30/2018, s. 48(1)(a)(iv)(II)
S. 81AA(12)(a) am.	25/2008,s. 98(1) & sch. 5, pars. 7(i)(i)(I), 8
S. 81AA(12)(a)(i) substituted	43/2024, s. 92(a)(ii)	12 November 2024	Commenced on enactment
S. 81AA(12)(b) am.	25/2008, s. 98(1) & sch. 5, pars. 7(i)(i)(II), 8
S. 81AA(12)(d) am.	25/2008, s. 98(1) & sch. 5, pars. 7(i)(i)(III), 8
S. 81AA(13)(c) am.	25/2008, s. 98(1) & sch. 5, pars. 7(i)(ii), 8
S. 81AA(13)(d) am.	25/2008, s. 98(1) & sch. 5, pars. 7(i)(ii), 8
S. 81AA(13A), (13B) inserted	43/2024, s. 92(a)(iii)	12 November 2024	Commenced on enactment
S. 81AA(14)(b) amended	44/2022, ss. 95(3)(a)(v), 95(4)	15 December 2022	Commenced on enactment
S. 81AA(15) amended	44/2022, ss. 95(3)(a)(vi), 95(4)	15 December 2022	Commenced on enactment
S. 81AA(16) amended	18/2025, s. 85	23 December 2025	Commenced on enactment
	44/2022, ss. 73(1)(a)(ii), 73(2)	15 December 2022	Commenced on enactment
	45/2021, s. 59	21 December 2021	Commenced on enactment
	52/2015, s. 63	21 December 2015	Commenced on enactment
	8/2013, s. 79	27 March 2013	Commenced on enactment
	25/2008,s. 84	24 December 2008	Commenced on enactment
S. 81AA(16) amended with transitional provisions	11/2023, s. 6(1)(a)(iii)	15 May 2023	Commenced on enactment
S. 81B s. ins.	5/2005, ss. 121, 150 (9)	25 March 2005	Commenced on enactment
S. 81B(9)(a) am.	25/2008,s. 98(1) & sch. 5, pars. 7(j)(i), 8
S. 81B(10)(b) am.	25/2008, s. 98(1) & sch. 5, pars. 7(j)(ii)(I), 8
S. 81B(10)(c) am.	25/2008, s. 98(1) & sch. 5, pars. 7(j)(ii)(II), 8
S. 81B(10)(d) am.	25/2008, s. 98(1) & sch. 5, pars. 7(j)(ii)(III), 8
S. 81B(10)(e) am.	25/2008, s. 98(1) & sch. 5, pars. 7(j)(ii)(IV), 8
S. 81C s. ins.	11/2007, s. 104(1), (2)	3 December 2007	Finance Act 2007 (Commencement of Section 104(1)) Order 2007 (S.I. No. 783 of 2007), art. 2
S. 81C amended	41/2017, ss. 68(1)(a), 68(2)	25 December 2017	Commenced on enactment
S. 81C(1) amended	44/2022, ss. 73(1)(b)(i), 73(2)	15 December 2022	Commenced on enactment
S. 81C(1)(a) amended	18/2025, s. 86(1)(a)(i)	1 January 2026	Finance Act 2025 (Section 52(1)) (Commencement) Order 2025 (S.I. No. 686 of 2025), art. 2
	11/2023, s. 6(1)(b)(i)	15 May 2023	Commenced on enactment
	26/2020, ss. 49(1)(a), 49(2)	19 December 2020	Commenced on enactment
	41/2017, ss. 68(1)(b), 68(2)	25 December 2017	Commenced on enactment
S. 81C(1)(b) amended	18/2025, s. 86(1)(a)(ii)	1 January 2026	Finance Act 2025 (Section 52(1)) (Commencement) Order 2025 (S.I. No. 686 of 2025), art. 2
S. 81C(3) amended	41/2017, ss. 68(1)(c), 68(2)	25 December 2017	Commenced on enactment
S. 81C(5) amended	39/2023, ss. 76(j), 102(8)	18 December 2023	Commenced on enactment
S. 81C(6) substituted	18/2025, n/a, s. 86(1)(b)	1 January 2026	Finance Act 2025 (Section 52(1)) (Commencement) Order 2025 (S.I. No. 686 of 2025), art. 2
	41/2017, ss. 68(1)(d), 68(2)	25 December 2017	Commenced on enactment
S. 81C(7) deleted	30/2018, s. 48(1)(b)(i)	19 December 2018	Commenced on enactment
S. 81C(7) substituted	41/2017, ss. 68(1)(e), 68(2)	25 December 2017	Commenced on enactment
S. 81C(8) deleted	41/2017, ss. 68(1)(f), 68(2)	25 December 2017	Commenced on enactment
S. 81C(9)(a) am.	25/2008,s. 98(1) & sch. 5, pars. 7(j)(i), 8
S. 81C(9)(c) deleted	30/2018, s. 48(1)(b)(ii)	19 December 2018	Commenced on enactment
S. 81C(9)(c) amended	41/2017, ss. 68(1)(g), 68(2)	25 December 2017	Commenced on enactment
S. 81C(9)(d) deleted	41/2017, ss. 68(1)(h), 68(2)	25 December 2017	Commenced on enactment
S. 81C(10)(a) amended	39/2023, ss. 72, 102(8)	18 December 2023	Commenced on enactment
S. 81C(10)(b) amended	30/2018, s. 48(1)(b)(iii)(I)	19 December 2018	Commenced on enactment
	41/2017, ss. 68(i)(i), 68(2)	25 December 2017	Commenced on enactment
	25/2008,s. 98(1) & sch. 5, pars. 7(j)(ii)(I), 8
S. 81C(10)(c) deleted	30/2018, s. 48(1)(b)(iii)(II)	19 December 2018	Commenced on enactment
S. 81C(10)(c) amended	41/2017, ss. 68(i)(ii), 68(2)	25 December 2017	Commenced on enactment
	25/2008, s. 98(1) & sch. 5, pars. 7(j)(ii)(II), 8
S. 81C(10)(d) deleted	30/2018, s. 48(1)(b)(iii)(II)	19 December 2018	Commenced on enactment
S. 81C(10)(d) amended	41/2017, ss. 68(i)(iii), 68(2)	25 December 2017	Commenced on enactment
	25/2008, s. 98(1) & sch. 5, pars. 7(j)(ii)(III), 8
S. 81C(10)(e) deleted	41/2017, ss. 68(1)(i)(iv), 68(2)	25 December 2017	Commenced on enactment
S. 81C(10)(e) am.	25/2008, s. 98(1) & sch. 5, pars. 7(j)(ii)(IV), 8
S. 81C(12) amended	18/2025, s. 86(1)(c)	1 January 2026	Finance Act 2025 (Section 52(1)) (Commencement) Order 2025 (S.I. No. 686 of 2025), art. 2
	11/2023, s. 6(1)(b)(ii)	15 May 2023	Commenced on enactment
	44/2022, ss. 73(1)(b)(ii), 73(2)	15 December 2022	Commenced on enactment
	26/2020, ss. 49(1)(b), 49(2)	19 December 2020	Commenced on enactment
	41/2017, ss. 68(j), 68(2)	25 December 2017	Commenced on enactment
	25/2008, s. 85	24 December 2008	Commenced on enactment
S. 81D ins.	37/2014, s. 74(1), 74(2)	1 July 2018	Finance Act 2014 (Section 74) (Commencement) Order 2018 (S.I. No. 185 of 2018), art. 2
S. 81D(1) amended	18/2025, s. 104(2)	23 December 2025	Commenced on enactment
S. 81D(1) substituted	43/2024, s. 92(b)(i)	12 November 2024	Commenced on enactment
S. 81D(4) substituted	43/2024, s. 92(b)(ii)	12 November 2024	Commenced on enactment
S. 81D(4)(a) amended	44/2022, ss. 95(3)(b), 95(4)	15 December 2022	Commenced on enactment
S. 81D(6) amended	43/2024, s. 92(b)(iii)	12 November 2024	Commenced on enactment
S. 81D(7) inserted	43/2024, s. 92(b)(iv)	12 November 2024	Commenced on enactment
S. 82 saver for powers of Revenue Commissioners	6/2009, ss. 1(2), 7(2)(c)
S. 82(2) del.	9/2012, ss. 107, 141(9) & sch. 3, par. 24
S. 82A s. ins.	6/2006, s. 106(1), (2)	31 March 2006	Commenced on enactment
S. 82A(3) del.	9/2012, ss. 107, 141(9) & sch. 3, par. 25
S. 82B s. ins.	11/2007, s. 105(1), (2)	2 April 2007	Commenced on enactment
S. 82B(2)(b) del.	9/2012, ss. 107, 141(9) & sch. 3, par. 26
S. 82B(3)(b) del.	8/2013, 105(a), (b), sch. 2 pars. 2(c), 5(c)
S. 82B(4)(a) am.	25/2008,s. 98(1) & sch. 5, pars. 7(k)(i), 8
S. 82B(5) am.	25/2008, s. 98(1) & sch. 5, pars. 7(k)(i), 8
S. 82B(6) am.	25/2008, s. 98(1) & sch. 5, pars. 7(k)(ii), 8
S. 82B(7) am.	25/2008, s. 98(1) & sch. 5, pars. 7(k)(iii), 8
S. 82B del.	11/2007, s. 100(1)(c)	2 April 2007	Commenced on enactment
S. 82C ins.	9/2012, s. 100(1)(b), (2)	31 March 2012	Commenced on enactment
S. 82C(1) amended	18/2025, n/a, s. 18(3)	1 January 2026	Commenced as per s. 107(8)
	43/2024, ss. 15(2)(a), (b), 15(3)
	44/2022, ss. 21(33)(a)(i), (ii), (iii), 106(8)	1 January 2023	Commenced as per s. 106(8)
S. 83 (1) am.	7/2001, s.240, sch. 5
S. 83A s. ins.	7/2001, s.206	30 March 2001	Commenced on enactment
S. 83A(1) am.	11/2007, s. 106(1), (2)	2 April 2007	Commenced on enactment
S. 83A(3)(b) am.	3/2008, s. 117	13 March 2008	Commenced on enactment
S. 83A(6) ins.	6/2011, s. 63(1)(b)	6 February 2011	Commenced on enactment
S. 83B s. ins.	11/2007, s. 107(1), (2)	2 April 2007	Commenced on enactment
S. 83B(2) del.	9/2012, ss. 107, 141(9) & sch. 3, par. 27
S. 83C s. ins.	12/2009, s. 24	3 June 2009	Commenced on enactment
S. 83D amended	44/2022, ss. 67(a), 106(8)	15 December 2022	Commenced on enactment
S. 83D inserted	41/2017, s. 61	25 December 2017	Commenced on enactment
S. 83D(1)(a) amended	18/2025, s. 79(1)(a)(i)(I)	23 December 2025	Commenced on enactment
S. 83D(1)(b) substituted	18/2025, s. 79(1)(a)(i)(II)	23 December 2025	Commenced on enactment
S. 83D(2a) amended with transitional provisions	45/2019, ss. 57(1)(a)(i), 57(2), 76(9)
S. 83D(3)(a) substituted	18/2025, s. 79(1)(a)(ii)(I)	23 December 2025	Commenced on enactment
S. 83D(3)(c) deleted	18/2025, s. 79(1)(a)(ii)(II)	23 December 2025	Commenced on enactment
S. 83D(3)(c)(i) amended	26/2020, ss. 50(a), 76(9)	19 December 2020	Commenced on enactment
S. 83D(3A) inserted	18/2025, s. 79(1)(a)(iii)	23 December 2025	Commenced on enactment
S. 83D(4) substituted	26/2020, ss. 50(b), 76(9)	19 December 2020	Commenced on enactment
S. 83D(4)(a) amended	18/2025, n/a, s. 79(1)(a)(iv)	23 December 2025	Commenced on enactment
S. 83D(5)(a) amended	18/2025, s. 79(1)(a)(v)(II)	23 December 2025	Commenced on enactment
	26/2020, ss. 50(a), 76(9)	19 December 2020	Commenced on enactment
S. 83D(5)(a)(ii) amended	18/2025, s. 79(1)(a)(v)(I)	23 December 2025	Commenced on enactment
S. 83D(6a) amended with transitional provisions	45/2019, ss. 57(1)(a)(i), 57(2), 76(9)
	45/2019, ss. 57(1)(a)(ii), 57(2), 76(9)
S. 83D(7)(b) amended	18/2025, s. 79(1)(a)(vi)	23 December 2025	Commenced on enactment
S. 83D(8)(c) amended	39/2023, ss. 76(k)(i), 102(8)	18 December 2023	Commenced on enactment
S. 83D(8)(e) substituted	18/2025, s. 79(1)(a)(vii)	23 December 2025	Commenced on enactment
S. 83D(9) amended	18/2025, s. 79(1)(a)(viii)	23 December 2025	Commenced on enactment
S. 83D(10) amended	39/2023, ss. 76(k)(ii), 102(8)	18 December 2023	Commenced on enactment
S. 83D(10)(c) substituted	18/2025, s. 79(1)(a)(ix)	23 December 2025	Commenced on enactment
S. 83D(12) amended	18/2025, s. 79(1)(a)(x)	23 December 2025	Commenced on enactment
S. 83D(18) amended	18/2025, s. 79(1)(a)(xi)	23 December 2025	Commenced on enactment
	44/2022, ss. 67(b), 106(8)	15 December 2022	Commenced on enactment
	26/2020, ss. 50(c), 76(9)	19 December 2020	Commenced on enactment
S. 83DA inserted	44/2022, ss. 68(1)(a), 68(2)	15 December 2022	Commenced on enactment
S. 83DA(5) amended	39/2023, ss. 76(l), 102(8)	18 December 2023	Commenced on enactment
S. 83DB inserted	44/2022, ss. 68(1)(a), 68(2)	15 December 2022	Commenced on enactment
S. 83DB(1) amended	43/2024, s. 90(1)(a)	12 November 2024	Commenced on enactment
S. 83DB(10) amended	39/2023, ss. 76(m), 102(8)	18 December 2023	Commenced on enactment
S. 83DB(22) amended	39/2023, ss. 100(a), schedule, para. 3(a), 100(b)	18 December 2023	Commenced on enactment
S. 83DB(23) amended	39/2023, ss. 100(a), schedule, para. 3(b), 100(b)	18 December 2023	Commenced on enactment
S. 83E repealed	44/2022, ss. 68(1)(b), 68(2)	15 December 2022	Commenced on enactment
S. 83E inserted	23/2021, ss. 15(1), 15(2)	19 July 2021	Commenced on enactment
S. 83E(3) substituted	45/2021, s. 58(b)	21 December 2021	Commenced on enactment
S. 83F repealed	44/2022, ss. 68(1)(b), 68(2)	15 December 2022	Commenced on enactment
S. 83F inserted	9/2022, ss. 14(1), 14(2)	2 June 2022	Commenced on enactment
S. 84(2) amended	39/2023, ss. 76(n), 102(8)	18 December 2023	Commenced on enactment
S. 85(1A) ins.	8/2013, s. 80(a)	27 March 2013	Commenced on enactment
S. 85(2)(a)(ii) substit.	11/2007, s. 100(1)(d), (3)	2 April 2007	Commenced on enactment
S. 85(2)(b) am.	8/2013, s. 80(b)	27 March 2013	Commenced on enactment
S. 85(2)(c)	8/2013, s. 80(b)	27 March 2013	Commenced on enactment
S. 85(2)(b)(iii) del.	3/2008, s. 118(1)(a) & (2)	13 March 2008	Commenced on enactment
S. 85(2)(b)(v) substit.	3/2008, s. 118(1)(b) & (2)	13 March 2008	Commenced on enactment
S. 85(2)(d) ins.	8/2013, s. 80(b)	27 March 2013	Commenced on enactment
S. 85A ins.	5/2010, s. 137	3 April 2010	Commenced on enactment
S. 86(b) amended	39/2022, ss. 1(3), 31, schedule
	3/2000, s.127 (1) (a) (b), (2) (a) (b)	23 March 2000	Commenced on enactment
	32/2000, ss. 7 (1), 8 (2), sch.	12 February 2001	ICC Bank Act 2000 (Sections 5 and 7) (Commencement) Order 2001 (S.I. No. 46 of 2001), art. 2
	7/2001, s.207	30 March 2001	Commenced on enactment
S. 86A repealed	18/2025, s. 82(1)(a)	23 December 2025	Commenced on enactment
S. 86A ins.	41/2013, ss. 70(1), (2)	5 June 2017	Finance (No. 2) Act 2013 (Section 70) (Commencment) Order 2017 (S.I. No. 193 of 2017), art. 2
S. 86A(1) amended	26/2020, Sch, 6(a), s. 74, schedule, para. 2(b)(i)
S. 86A(2) amended	26/2020, Sch, 6(a), s. 74, schedule, para. 2(b)(ii)
S. 86B inserted	18/2025, s. 82(1)(b)	23 December 2025	Commenced on enactment
S. 87(1), defs. del.	3/2000, s.128 (1) (a) (i), (2) (a)	23 March 2000	Commenced on enactment
S. 87(1), def. substit.	3/2000, s.128 (1) (a) (ii), (2) (a)	23 March 2000	Commenced on enactment
S. 87 (1)(b) am.	5/2005, ss. 122 (1) (a) (b) (2), 150 (9)	25 March 2005	Commenced on enactment
S. 87(3) am.	3/2000, s.128 (1) (b), (2) (a)	23 March 2000	Commenced on enactment
	5/2002, s.129 (6) (b) (7)	25 March 2002	Commenced on enactment
	5/2005, ss. 145 (1) (7) (b) (8) (c), sch. 5, pt. 2	25 March 2005	Commenced on enactment
	5/2005, s.122 (1) (b) (2), 150 (9)	25 March 2005	Commenced on enactment
	25/2008,s. 98(1) & sch. 5, pars. 7(l), 8
	25/2008, s. 97 & sch. 4, pars. 2, 6, table, pt. 1
	12/2009, ss. 30(3)(a), 30(5)(c)(i)	3 June 2009	Commenced on enactment
S. 87 (4) (a), par. del.	3/2000, s.128 (1) (c) (ii), (2) (b)	23 March 2000	Commenced on enactment
S. 87A, s. ins.	3/2000, s.129 (1), (2) (a) (b)	23 March 2000	Commenced on enactment
S. 87A (1) (3) am.	5/2005, ss. 123 (1) (a) (b) (2), 150 (9)	25 March 2005	Commenced on enactment
S. 87A(4) am.	3/2000, s.128 (1) (c) (i), (2) (b)	23 March 2000	Commenced on enactment
	25/2008, s. 98(1) & sch. 5, pars. 7(m), 8
	25/2008, s. 97 & sch. 4, pars. 2, 6, table, pt. 1
S. 87A (4) (a) am.	5/2002, s.129 (6) (b) (7)	25 March 2002	Commenced on enactment
	5/2005, ss. 145 (1) (7) (b) (8) (c), sch. 5, pt. 2	25 March 2005	Commenced on enactment
	5/2005, ss. 123 (1) (c) (2), 150 (9)	25 March 2005	Commenced on enactment
S. 87A(4)(b) am.	12/2009, ss. 30(3)(b), 30(5)(c)(i)	3 June 2009	Commenced on enactment
S. 87B ins.	9/2012, s. 99	31 March 2012	Commenced on enactment
S. 87B(1) amended	European Union (Cross - Border Conversions, Mergers and Divisions) Regulations 2023 (S.I. No. 233 of 2023, regs. 1(2), 95 and sch. 4 ref. 3	24 May 2023	S.I. No. 233 of 2023, reg. 1(2)
S. 88(1)(b) amended	41/2017, s. 62(1)(b), (2)	25 December 2017	Commenced on enactment
S. 88(1)(b)(i) substit.	8/2013, s. 81(a)	27 March 2013	Commenced on enactment
	5/2005, ss. 124 (1) (a) (2), 150 (9)	25 March 2005	Commenced on enactment
S. 88(1)(b)(ia), (ib) ins.	8/2013, s. 81(b)	27 March 2013	Commenced on enactment
S. 88(1)(b)(iii) am.	9/2012, s. 100(1)(c)	31 March 2012	Commenced on enactment
S. 88(1)(b)(iv) am.	9/2012, s. 100(1)(d)	31 March 2012	Commenced on enactment
S. 88(2)(b) substit.	8/2013, s. 81(c)	27 March 2013	Commenced on enactment
	5/2005, ss. 124 (1) (b) (2), 150 (9)	25 March 2005	Commenced on enactment
S. 88A s. ins.	3/2000, s.130 (1), (2)	23 March 2000	Commenced on enactment
S. 88B s. ins.	6/2006, s. 107(1), (2).	31 March 2006	Commenced on enactment
S. 88B(2) substit.	9/2012, s. 100(1)(e)	31 March 2012	Commenced on enactment
	5/2010, s. 138(a)	3 April 2010	Commenced on enactment
S. 88C s. ins.	6/2006, s. 107(1), (2).	31 March 2006	Commenced on enactment
S. 88D s. ins.	3/2008, s. 119	13 March 2008	Commenced on enactment
S. 88E s. ins.	5/2010, s. 138(b)	3 April 2010	Commenced on enactment
S. 88F ins.	9/2012, s. 100(1)(f)	31 March 2012	Commenced on enactment
S. 88G ins.	9/2012, s. 100(1)(g)	31 March 2012	Commenced on enactment
S. 89, s.	3/2003, s. 138 (1) (2)
S. 89(1) amended	44/2022, ss. 95(2), 95(4)	15 December 2022	Commenced on enactment
S. 90(2)(g)(ii) am.	9/2012, s. 100(1)(h)	31 March 2012	Commenced on enactment
S. 90(3)(b) substit.	8/2013, s. 81(d)	27 March 2013	Commenced on enactment
S. 90(3)(b) am.	5/2005, ss. 125 (1) (b) (2), 150 (9)	25 March 2005	Commenced on enactment
S. 90A s. ins.	3/2008, s. 120	13 March 2008	Commenced on enactment
S. 90A(1) substit.	9/2012, s. 101	31 March 2012	Commenced on enactment
S. 90A(4) del.	9/2012, ss. 97(1)(a), (2), (3)	31 March 2012	Commenced on enactment
Ss. 91 am.	7/2001, s. 208	30 March 2001	Commenced on enactment
S. 91(2)(b)(ii) am.	1/2003, s. 119, sch. 3
S. 91(2)(c)(i) am.	5/2002, s. 129 (6) (b) (7)	25 March 2002	Commenced on enactment
	5/2005, ss. 145 (3) (7) (b) (8) (c), 150 (9), sch. 5 pt. 1	25 March 2005	Commenced on enactment
	25/2008, s. 98(1) & sch. 5, pars. 7(n), 8
S. 91(2A) ins.	3/2008, s. 122(1)(a) & (2)(a)	13 March 2008	Commenced on enactment
S. 91(3), ins.	8/2004, s.71	25 March 2004	Commenced on enactment
S. 91A, new s.	8/2004, s.72	25 March 2004	Commenced on enactment
S. 91A(1)(b)(i)(I), total floor area prescribed	S. I. No. 128 of 2004, reg. 4
S. 91A(1)(b)(i)(II), powers of Minister to req. standards under	S. I. No. 128 of 2004, reg. 5
S. 91A(4)(b) am.	3/2008, s. 122(1)(b)(i) & (2)(b)	13 March 2008	Commenced on enactment
S. 91A(6)(a) am.	25/2008, s. 98(1) & sch. 5, pars. 7(n), 8
S. 91A(6A) am.	25/2008,s. 98(1) & Schedule 5
S. 91A(6A) am.	25/2008, s. 98(1) & Schedule 5
S. 91A(6A) ins.	3/2008, s. 122(1)(b)(ii) & (2)(a)	13 March 2008	Commenced on enactment
S. 91A(10) ins.	6/2011, s. 63(1)(c)	6 February 2011	Commenced on enactment
S. 92 am.	8/2004, s. 73(1)(a), (b), (2)	25 March 2004	Commenced on enactment
	7/2001, s. 208	30 March 2001	Commenced on enactment
S. 92(1)(b)(ii) am.	3/2008, s. 122(1)(c)(i) & (2)(b)	13 March 2008	Commenced on enactment
S. 92(1)(b)(ii) am.	1/2003, s. 119, sch. 3
S. 92(2)(a) am.	5/2002, s. 129(6)(b), (7)	25 March 2002	Commenced on enactment
	25/2008, s. 98(1) & sch. 5, pars. 7(n), 8
S. 92(2A) ins.	3/2008, s. 122(1)(c)(ii) & (2)(a)	13 March 2008	Commenced on enactment
S. 92 (3) (4) (5), subsecs. ins.	8/2004, s. 73(1)(c), (2)	25 March 2004	Commenced on enactment
S. 92(4)(a), total floor area prescribed	S. I. No. 128 of 2004, regs. 4, 6
S. 92(4)(b), reqs. of certificate prescribed	S. I. No. 128 of 2004, reg. 7
S. 92(6) ins.	6/2011, s. 63(1)(d)	6 February 2011	Commenced on enactment
Pt. 7, ch. 2, (ss. 92A, 92B), new ss. ins.	19/2000, ss. 2, 4	5 July 2000	Commenced on enactment
S. 92A am.	7/2001, s. 208	30 March 2001	Commenced on enactment
Ss. 92A(1), 92B(2) am.	7/2001, s. 240, sch. 5
S. 92A (3) (a) am.	5/2002, s. 129(6)(b), (7)	25 March 2002	Commenced on enactment
S. 92A (7), ins.	5/2002, s. 113(1)(a), (2)(a)	6 December 2001	Commenced as per s. s. 113(2)(a)
S. 92B am.	7/2001, s. 208	30 March 2001	Commenced on enactment
S. 92B(1) am.	3/2008, s. 122(1)(d)(i)(I), (II)(A), (II)(b), (III) & (2)(c)	13 March 2008	Commenced on enactment
S. 92B(1A) ins.	3/2008, s. 122(1)(d)(ii) & (2)(c)	13 March 2008	Commenced on enactment
S. 92B(1B) ins.	3/2008, s. 122(1)(d)(ii) & (2)(c)	13 March 2008	Commenced on enactment
S. 92B(2) am.	3/2008, s. 122(1)(d)(iii) & (2)(d)	13 March 2008	Commenced on enactment
S. 92B (2), subsec. substit.	5/2002, s. 113(1)(b), (2)(b)	25 March 2002	Commenced on enactment
	31/2007, s. 1(1)(a), (2)	9 July 2007	Commenced on enactment.
S. 92B (2), subsec. substit. retro.	5/2005, ss. 126(1)(a), (2)(a), 150(9)	25 March 2005	Commenced on enactment
S. 92B(3)(a) am.	31/2007, s. 1(1)(b)(i), (2)	9 July 2007	Commenced on enactment.
S. 92B (3) (b) am.	5/2005, ss. 126(1)(a), (2)(b), 150(9)	25 March 2005	Commenced on enactment
	31/2007, s. 1(1)(b)(ii), (2)	9 July 2007	Commenced on enactment.
S. 92B (3) (b) (ii) am.	1/2003, s. 119, sch. 3
	3/2008, s. 122(1)(d)(iv) & (2)(b)	13 March 2008	Commenced on enactment
S. 92B(3)(c), par. ins.	31/2007, s. 1(1)(b)(iii), (2)	9 July 2007	Commenced on enactment.
S. 92B (3A), ins.	5/2005, ss. 126 (1) (a) (2) (c) (2) (c), 150 (9)	25 March 2005	Commenced on enactment
S. 92B(4)(a) am.	31/2007, s. 1(1)(c), (2)	9 July 2007	Commenced on enactment.
	25/2008, s. 98(1) & sch. 5, pars. 7(n), 8
S. 92B (4) (b) am.	5/2002, s.129 (6) (b) (7)	25 March 2002	Commenced on enactment
S. 92B(4A) ins.	3/2008, s. 122(1)(d)(v) & (2)(a)	13 March 2008	Commenced on enactment
S. 92B(5) am.	25/2008, s. 98(1) & sch. 5, pars. 7(o), 8
S. 92B(7A) ins.	6/2011, s. 63(1)(e)	6 February 2011	Commenced on enactment
S. 92B(8)(a) substit.	11/2007, s. 108(1)(a), (2)	2 April 2007	Commenced on enactment
S. 92B(8)(aa) ins.	11/2007,s. 108(1)(a), (2)	2 April 2007	Commenced on enactment
S. 92B(8)(aa)(iv)(III)(E) substit.	25/2008, s. 99 & sch. 6, pars. 2(b), 7(b)
S. 92B(8)(b) am.	11/2007, s. 108(1)(b)(i) & (ii), (2)	2 April 2007	Commenced on enactment
S. 92B(9) ins.	31/2007, s. 1(1)(d), (2)	9 July 2007	Commenced on enactment.
S. 92B(10) ins.	31/2007, s. 1(1)(d), (2)	9 July 2007	Commenced on enactment.
S. 92B(11) ins.	31/2007, s. 1(1)(d), (2)	9 July 2007	Commenced on enactment.
S. 92B(12) ins.	6/2011, s. 63(1)(f)	6 February 2011	Commenced on enactment
S. 92C, s. ins.	7/2001, s.209	30 March 2001	Commenced on enactment
S. 92C substit.	5/2002, s.113 (1) (c) (2) (c)
S. 93 am.	18/2011, ss. 2, 5(8) & sch. 2	27 July 2011	Commenced on enactment
S. 93A, s. ins.	7/2001, s.210	30 March 2001	Commenced on enactment
S. 93 am.	18/2011, ss. 2, 5(8) & sch. 2	27 July 2011	Commenced on enactment
S. 94 repealed	43/2024, s. 93(a)	12 November 2024	Commenced on enactment
S. 95(2) am.	9/2012, ss. 107, 141(9) & sch. 3, par. 28
S. 96(1) am.	18/2011, ss. 2, 5(8) & sch. 2	27 July 2011	Commenced on enactment
S. 96(2) am.	18/2011, ss. 2, 5(8) & sch. 2	27 July 2011	Commenced on enactment
S. 96(3) del.	9/2012, ss. 107, 141(9) & sch. 3, par. 29
S. 97(1) am.	18/2011, ss. 2, 5(8) & sch. 2	27 July 2011	Commenced on enactment
S. 97 (2)(a)(i), subpar. del.	3/2000, s.131 (1) (a), (2)	23 March 2000	Commenced on enactment
S. 97 (2)(a)(ii) am.	18/2011, ss. 2, 5(8) & sch. 2	27 July 2011	Commenced on enactment
	3/2000, s.131 (1) (b), (2)	23 March 2000	Commenced on enactment
S. 97(2)(a)(iii) am.	18/2011, ss. 2, 5(8) & sch. 2	27 July 2011	Commenced on enactment
S. 97(2)(a)(iii), subpar. ins.	3/2000, s.131 (1) (c), (2)	23 March 2000	Commenced on enactment
S. 97(2)(b) am.	18/2011, ss. 2, 5(8) & sch. 2	27 July 2011	Commenced on enactment
S. 97(3) del.	9/2012, ss. 107, 141(9) & sch. 3, par. 30
S. 97A ins.	18/2011, ss. 2, 5(8) & sch. 2	27 July 2011	Commenced on enactment
S. 97A(3) del.	9/2012, ss. 107, 141(9) & sch. 3, par. 31
S. 98(2)(b) substit.	9/2012, s. 100(1)(i)	31 March 2012	Commenced on enactment
S. 99 substit.	7/2001, s.205	30 March 2001	Commenced on enactment
S. 99(2) references construed	55/2015, s. 7(2)	24 December 2015	Commenced on enactment
S. 99A s. ins.	6/2006, s. 108(1), (2)	31 March 2006	Commenced on enactment
S. 99B ins.	15/2015, ss. 6, 28	13 May 2015	Commenced on enactment
S. 99C ins.	61/2015, s. 7	25 December 2015	Commenced on enactment
S. 100 amended	43/2024, s. 93(b)	12 November 2024	Commenced on enactment
S. 101 substit.	8/2004, s.74	1 April 2004	Finance Act 2004 (Section 74) (Commencement) Order 2004 (S.I. No. 140 of 2004), art. 2
S. 101(1) am.	12/2009, s.25	3 June 2009	Commenced on enactment
S. 101(1) substit.	9/2012, s. 102	31 March 2012	Commenced on enactment
S. 101(4) del.	9/2012, ss. 97(1)(b), (2), (3)	31 March 2012	Commenced on enactment
S. 101A s. ins.	6/2006, s. 109(1), (2)	31 March 2006	Commenced on enactment
S. 101A(1) amended	39/2023, ss. 71, 102(8)	18 December 2023	Commenced on enactment
	37/2014, ss. 97(a), 97(b), Sch. 3 paras. 2 & 8(d)	23 December 2014	Commenced on enactment
S. 101A(4) del.	9/2012, ss. 97(1)(c), (2), (3)	31 March 2012	Commenced on enactment
S. 102 repealed	43/2024, s. 93(a)	12 November 2024	Commenced on enactment
S. 103 rep. (in pt.).	12/2001, ss. 12 (1), 13 (2), sch., pt. 1	28 February 2002	ACC Bank Act 2001 (Section 13(2)) (Commencement) Order 2002 (S.I. No. 69 of 2002), art. 2
S. 103(1)(c), def. am.	32/2000, ss. 7 (1), 8 (2), sch.	12 February 2001	ICC Bank Act 2000 (Sections 5 and 7) (Commencement) Order 2001 (S.I. No. 46 of 2001), art. 2
S. 103(1)(e) deleted	26/2020, ss. 51(a)(i), 76(9)	19 December 2020	Commenced on enactment
S. 103(1)(f) deleted	26/2020, ss. 51(a)(i), 76(9)	19 December 2020	Commenced on enactment
S. 103(1)(j) amended	26/2020, ss. 51(a)(ii), 76(9)	19 December 2020	Commenced on enactment
S. 103(1)(k) inserted	26/2020, ss. 51(a)(iii), 76(9)	19 December 2020	Commenced on enactment
S. 104 substituted	43/2024, s. 93(c)	12 November 2024	Commenced on enactment
S. 105(2)(a) del.	11/2007, s. 100(1)(e), (3)	2 April 2007	Commenced on enactment
S. 106A, s. ins.	7/2001, s.211	30 March 2001	Commenced on enactment
S. 106B s. ins.	3/2008, s. 121(1) & (3)	13 March 2008	Commenced on enactment
S. 106B substit.	6/2011, s. 64	6 February 2011	Commenced on enactment
S. 106B(1)(b) substituted	41/2017, s. 64	25 December 2017	Commenced on enactment
S. 106C ins.	9/2012, s. 103	31 March 2012	Commenced on enactment
S. 106D inserted	18/2016, s. 49	25 December 2016	Commenced on enactment
S. 107 del.	11/2007, s. 100(1)(c)	2 April 2007	Commenced on enactment
S. 108 del.	37/2014, s. 73(b)
S. 108A rep.	23/2014, ss. 1(3), 5(1), sch. 1 pt. 5 item 1
S. 108A, new s.	3/2003, s.139 (1) (2)
S. 108A(4) am.	25/2008, s. 98(1) & sch. 5, pars. 7(p)(i), 8
S. 108A(5) am.	25/2008, s. 98(1) & sch. 5, pars. 7(p)(ii), 8
S. 108AA s. ins.	22/2014, ss. 1(2), 23(2), (3)	28 July 2014	Strategic Banking Corporation of Ireland Act 2014 (Commencement) Order 2014 (S.I. No. 359 of 2014), art. 2
S. 108B s. ins.	34/2009, ss. 1(2) & (3), 239, sch. 3, pt. 9, item 1	21 December 2009	National Asset Management Agency Act 2009 (Commencement) Order 2009 (S.I. No. 545 of 2009), art. 2
S. 108B(3)(d) amended	2/2013, s. 22(a)	7 February 2013	Commenced on enactment.
S. 108B(3)(e) amended	2/2013, s. 22(b)	7 February 2013	Commenced on enactment.
S. 108B(3)(f) inserted	2/2013, s. 22(c)	7 February 2013	Commenced on enactment.
S. 108B(3)(g) inserted	2/2013, s. 22(c)	7 February 2013	Commenced on enactment.
S. 108C s. ins.	23/2014, ss. 1(3), 5(1), sch. 1 pt. 5 item 2
S. 108D inserted	16/2024, ss. 1(2), 37(1), schedule, part 2, item 1	30 July 2024	Future Ireland Fund and Infrastructure, Climate and Nature Fund Act 2024 (Commencement) Order 2024 (S.I. No. 387 of 2024), art. 2(b)
S. 110A repealed	18/2025, s. 80(a)	23 December 2025	Commenced on enactment
S. 110A, new s.	7/2001, s.212	30 March 2001	Commenced on enactment
S. 112(2) am.	11/2007, s. 101(1)(h), (3)	2 April 2007	Commenced on enactment
	11/2007, s. 100(1)(f), (3)	2 April 2007	Commenced on enactment
S. 113(a) am.	37/2014, s. 75(a)	23 December 2014	Commenced on enactment
S. 113(a)(i) substit.	37/2014, s. 75(b)	23 December 2014	Commenced on enactment
S. 113(b) am.	11/2007, s. 100(1)(g), (3)	2 April 2007	Commenced on enactment
S. 114-122 repealed	43/2024, s. 93(a)	12 November 2024	Commenced on enactment
Ss. 114 - 122, ctnc. of duty under.	6/2001, s. 2	28 March 2001	Commenced on enactment
S. 117 form prescribed under	S.I. No. 22 of 2007, regs. 2, 11 & sch.
	S.I. No. 22 of 2007, regs. 2, 6 -10, & sch.
S. 117(1) am.	6/2006, s. 110(a)	31 March 2006	Commenced on enactment
S. 117 (1) (2) (a) am.	7/2001, s. 240, sch. 5
	5/2005, ss. 127 (1) (a) (b) (2) (a) (b)	25 March 2005	Commenced on enactment
S. 117 (2) (b) (ii) am.	5/2002, s. 129(6)(d) (7)	25 March 2002	Commenced on enactment
S. 117(3) am.	25/2008, s. 98(1) & sch. 5, pars. 7(q), 8
	5/2002, s. 129(6)(a) (7)	25 March 2002	Commenced on enactment
S. 117 (4) am.	5/2002, s. 129(6)(b) (7)	25 March 2002	Commenced on enactment
S. 118 rep.	41/2013, s. 78(3)	18 December 2013	Commenced on enactment
S. 119(5) am.	6/2006, s. 110(b).	31 March 2006	Commenced on enactment
S. 120A, new s.	3/2000, s. 132 (1) (2)	23 March 2000	Commenced on enactment
S. 121(b) substit.	59/2015, sch. 2, pt. 1, s. 1(e)
S. 123 repealed with saver	45/2021, ss. 63(2), (3)(a), 63(3)
S. 123(1) (c), def. am.	32/2000, ss. 7(1), 8 (2), sch.	12 February 2001	ICC Bank Act 2000 (Sections 5 and 7) (Commencement) Order 2001 (S.I. No. 46 of 2001), art. 2
S. 123(1) rep. (in pt.).	12/2001, ss. 12 (1), 13 (2), sch., pt. 1	28 February 2002	ACC Bank Act 2001 (Section 13(2)) (Commencement) Order 2002 (S.I. No. 69 of 2002), art. 2
S. 123(1) am.	3/2003, s. 140(1)(a)(i) (2)(a)
	5/2005, ss. 128 (1)(a)(i) (I) (II) (III), 150(9)	25 March 2005	Commenced on enactment
S. 123(2) am.	3/2003, s. 140(1)(a)(ii) (2)(a)
S. 123(2), subsec. substit.	5/2005, ss. 128(1)(a) (ii), 150(9)	25 March 2005	Commenced on enactment
S. 123(3) (a) (b) (9) am.	3/2003, s. 140(1)(a)(iii) (2)(a)
S. 123(3)(b)(ii) am. .	7/2001, s. 240, sch. 5
S. 123(3) (c) substit.	3/2003, s. 140(1)(a)(iv) (2)(a)
S. 123(4) substit.	3/2003, s. 140(1)(a)(v) (2)(a)
	5/2005, ss. 128(1)(a)(iii), 150(9)	25 March 2005	Commenced on enactment
S. 123(4) am.	7/2001, s. 240, sch. 5
S. 123(7) am.	7/2001, s. 240, sch. 5
	5/2002, s. 129(6)(b) (7)	25 March 2002	Commenced on enactment
	25/2008, ss. 97, & sch. 4, pars. 2, 6, table, pt. 1
	25/2008, s. 98(1) , & sch. 5,pars. 7(r), 8
S. 123(11)(c) am.	3/2003, s. 140(1)(a)(ii) (2)(a)
S. 123(12) ins.	5/2005, ss. 128(1)(a)(iv), 150(9)	25 March 2005	Commenced on enactment
S. 123A repealed with saver	45/2021, ss. 63(2), (3)(b), 63(3)
S. 123A, new s.	3/2003, s. 140(1)(b) (2)(b)
S. 123A(1) am.	5/2005, ss. 128(1)(b)(i), 150(9)	25 March 2005	Commenced on enactment
S. 123A(2) substit.	5/2005, ss. 128(1)(b)(ii), 150(9)	25 March 2005	Commenced on enactment
S. 123A(4) substit.	5/2005, ss. 128(1)(b)(iii), 150(9)	25 March 2005	Commenced on enactment
S. 123A(7) am.	25/2008, ss. 97, & sch. 4, pars. 2, 6, table, pt. 1
	25/2008, s. 98(1) , & sch. 5, pars. 7(r), 8
S. 123A (12) ins.	5/2005, ss. 128(1)(b)(iv), 150(9)	25 March 2005	Commenced on enactment
S. 123B substit.	5/2005, ss. 128(1)(c), 150(9)	25 March 2005	Commenced on enactment
S. 123B(1) amended	44/2022, ss. 70(2)(a), (b), (c), 106(8)	15 December 2022	Commenced on enactment
	45/2021, ss. 61(1)(a)(i), 61(4)	21 December 2021	Commenced on enactment
	52/2015, s. 64(1)(a)(i)-(vi), (2)	21 December 2015	Commenced on enactment
	8/2013, s. 82(a), (b), (c)	27 March 2013	Commenced on enactment
	9/2012, s. 104(a), (b)	31 March 2012	Commenced on enactment
	3/2008, s. 123(1)(a)(i) & (2)(a)	13 March 2008	Commenced on enactment
	6/2006, s. 111(1)(a), (2)	31 March 2006	Commenced on enactment
S. 123B(1B) ins.	8/2013, s. 82(d)	27 March 2013	Commenced on enactment
S. 123B(2) substit.	52/2015, s. 64(1)(b), (2)	21 December 2015	Commenced on enactment
	6/2006, s. 111(1)(b), (2)	31 March 2006	Commenced on enactment
S. 123B(2) amended	45/2021, ss. 61(1)(a)(ii), 61(4)	21 December 2021	Commenced on enactment
S. 123B(2A)-(2C) inserted	52/2015, s. 64(1)(c), (2)	21 December 2015	Commenced on enactment
S. 123B(2B) amended	45/2021, ss. 61(1)(a)(ii), 61(4)	21 December 2021	Commenced on enactment
S. 123B(3) substit.	52/2015, s. 64(1)(d), (2)	21 December 2015	Commenced on enactment
	9/2012, s. 104(c)	31 March 2012	Commenced on enactment
S. 123B(3)(c) am.	8/2013, s. 82(e)	27 March 2013	Commenced on enactment
S. 123B(4) substit.	52/2015, s. 64(1)(e), (2)	21 December 2015	Commenced on enactment
	6/2006, s. 111(1)(c), (2)	31 March 2006	Commenced on enactment
S. 123B(4)(a) am.	3/2008, s. 123(1)(a)(ii)(I) & (2)(b)	13 March 2008	Commenced on enactment
	25/2008, s. 86(1)(i)	24 December 2008	Commenced on enactment
S. 123B(4)(b) am.	3/2008, s. 123(1)(a)(ii)(I) & (2)(b)	13 March 2008	Commenced on enactment
	25/2008, s. 86(1)(i)	24 December 2008	Commenced on enactment
S. 123B(4)(c) am.	3/2008, s. 123(1)(a)(ii)(II) & (2)(b)	13 March 2008	Commenced on enactment
	25/2008, s. 86(1)(ii)	24 December 2008	Commenced on enactment
S. 123B(5) substituted	43/2024, s. 95(1)(a)(i)	12 November 2024	Commenced on enactment
S. 123B(5) am.	3/2008, s. 123(1)(a)(iii) & (2)(a)s	13 March 2008	Commenced on enactment
S. 123B(7) amended	45/2021, ss. 63(1)(a)(i), 63(3)	21 December 2021	Commenced on enactment
	25/2008, ss. 97, & sch. 4, pars. 2, 6, table, pt. 1
	25/2008, s. 98(1) , & sch. 5, pars. 7(s), 8
S. 123B(8) deleted	45/2021, ss. 63(1)(a)(ii), 63(3)	21 December 2021	Commenced on enactment
S. 123B(9) am.	52/2015, s. 64(1)(f), (2)	21 December 2015	Commenced on enactment
S. 123B(11) ins.	8/2013, s. 82(f)	27 March 2013	Commenced on enactment
S. 123B(12) ins.	8/2013, s. 82(f)	27 March 2013	Commenced on enactment
S. 123B(13) inserted	45/2021, ss. 61(1)(a)(iii), 61(4)	21 December 2021	Commenced on enactment
S. 123B(14) inserted	43/2024, s. 95(1)(a)(ii)	12 November 2024	Commenced on enactment
S. 123C repealed with saver	45/2021, ss. 61(2), (3)(a), 61(4)
S. 123C s. ins.	3/2008, s. 123(1)(c)	13 March 2008	Commenced on enactment
S. 123C(1) am.	25/2008,s. 86(1)(b)	24 December 2008	Commenced on enactment
S. 123C(8) am.	25/2008, ss. 97, & sch. 4, pars. 2, 6, table, pt. 1
	25/2008, s. 98(1) , pars. 7(t), 8
S. 123C(12) am.	25/2008, s. 98(1) , pars. 7(u), 8
S. 123D inserted	45/2021, ss. 61(1)(b), 61(4)	21 December 2021	Commenced on enactment
S. 123D(1) amended	44/2022, ss. 70(3)(a)(i), (ii), 106(8)	15 December 2022	Commenced on enactment
S. 123D(2) amended	44/2022, ss. 70(3)(b), 106(8)	15 December 2022	Commenced on enactment
S. 124(1) amended	45/2021, ss. 61(1)(c)(i)(IV), 61(4)	21 December 2021	Commenced on enactment
S. 124(1)(a) amended	44/2022, ss. 70(4)(a), (b), (c), 106(8)	15 December 2022	Commenced on enactment
	45/2021, ss. 61(1)(c)(i)(I)(A), (B), 61(4)
	52/2015, s. 65(a), (b)	21 December 2015	Commenced on enactment
	5/2005, ss. 128 (1) (d) (i) (I), 150 (9)	25 March 2005	Commenced on enactment
	3/2008, s. 123(1)(b)(i) & (2)(c)	13 March 2008	Commenced on enactment
S. 124(1)(b) amended	45/2021, ss. 61(1)(c)(i)(II)(A), (B), 61(4)
S. 124(1)(b), par. substit.	5/2005, ss. 128 (1) (d) (i) (II), 150 (9)	25 March 2005	Commenced on enactment
S. 124(1)(b) (c) am.	3/2003, s.140 (1) (c) (i) (ii) (2) (c) (d)
S. 124(1)(c) amended	45/2021, ss. 61(1)(c)(i)(III), 61(4)	21 December 2021	Commenced on enactment
	7/2001, s.240, sch. 5
	3/2008, s. 123(1)(b)(ii) & (2)(d)	13 March 2008	Commenced on enactment
S. 124 (1) (d) (e) (f) (g), pars. substit.	5/2005, ss. 128 (1) (d) (i) (III), 150 (9)	25 March 2005	Commenced on enactment
S. 124(2) amended	45/2021, ss. 61(1)(c)(ii)(IV), 61(4)	21 December 2021	Commenced on enactment
S. 124 (2)(a) amended	43/2024, s. 95(1)(b)(i)(I)	12 November 2024	Commenced on enactment
	45/2021, ss. 61(1)(c)(ii)(I)(A), (B), 61(4)
	3/2003, s.140 (1) (c) (iii) (II) (A) (2) (f)
	5/2005, ss. 128 (1) (d) (ii) (I) (2), 150 (9)	25 March 2005	Commenced on enactment
	3/2008, s. 123(1)(b)(iii)(I) & (2)(c)	13 March 2008	Commenced on enactment
S. 124 (2) (b), subpar. substit.	3/2003, s.140 (1) (c) (iii) (II) (B) (2) (f)
	5/2005, ss. 128 (1) (d) (ii) (II), (2), 150 (9)	25 March 2005	Commenced on enactment
S. 124(2)(b) substituted	43/2024, s. 95(1)(b)(i)(II)	12 November 2024	Commenced on enactment
S. 124(2)(b) amended	45/2021, ss. 61(1)(c)(ii)(II)(A), (B), 61(4)
S. 124(2)(c) amended	43/2024, s. 95(1)(b)(i)(III)	12 November 2024	Commenced on enactment
	45/2021, ss. 61(1)(c)(ii)(III), 61(4)	21 December 2021	Commenced on enactment
	3/2008, s. 123(1)(b)(iii)(II) & (2)(d)	13 March 2008	Commenced on enactment
S. 124(2)(c) substit.	3/2003, s.140 (1) (c) (iii) (II) (B) (2) (f)
S. 124(2)(c) am.	7/2001, s.240, sch. 5
	3/2003, s.140 (1) (c) (iii) (I) (2) (e)
S. 124(2)(d) substituted	43/2024, s. 95(1)(b)(i)(IV)	12 November 2024	Commenced on enactment
S. 124(2)(d) subpar. ins.	3/2003, s.140 (1) (c) (iii) (II) (B) (2) (f)
	5/2005, ss. 128 (1) (d) (ii) (III) (2), 150 (9)	25 March 2005	Commenced on enactment
S. 124 (2) (d)(ii) am.	3/2003, s.140 (1) (c) (iii) (I) (2) (e)
	7/2001, s.240, sch. 5
S. 124 (2) (e) (f) (g), subpars. ins.	5/2005, ss. 128 (1) (d) (ii) (III) (2), 150 (9)	25 March 2005	Commenced on enactment
S. 124(2)(e) amended	43/2024, s. 95(1)(b)(i)(V)	12 November 2024	Commenced on enactment
S. 124(4) substituted	43/2024, s. 95(1)(b)(ii)	12 November 2024	Commenced on enactment
S. 124(4)(a) am.	3/2008, s. 123(1)(b)(iv) & (2)(c)	13 March 2008	Commenced on enactment
S. 124(4)(b) am.	3/2008, s. 123(1)(b)(iv) & (2)(c)	13 March 2008	Commenced on enactment
S. 124(5)(a) substituted	45/2021, ss. 61(1)(c)(iii), 61(4)	21 December 2021	Commenced on enactment
S. 124(5)(a) (i) (ii) am.	5/2005, ss.128 (1) (d) (iii) (2), 150 (9)	25 March 2005	Commenced on enactment
S. 124(5)(a)(ii) am.	3/2003, s.140 (1) (c) (iv) (2) (g)
S. 124(5)(b) amended	45/2021, ss. 63(1)(b)(i), 63(3)	21 December 2021	Commenced on enactment
	7/2001, s.240, sch. 5
	5/2002, s.129 (6) (b) (7)	25 March 2002	Commenced on enactment
	3/2008, s. 123(1)(b)(v) & (2)(c)	13 March 2008	Commenced on enactment
	25/2008, ss. 97, & sch. 4, pars. 2, 6, table, pt. 1
	25/2008, s. 98(1) , & sch. 5, pars. 7(r), 8
S. 124 (5A) subsection ins.	5/2005, ss.128 (1) (d) (iv) (2), 150 (9)	25 March 2005	Commenced on enactment
S. 124(5B) subsection ins.	5/2005, ss.128 (1) (d) (iv) (2), 150 (9)	25 March 2005	Commenced on enactment
S. 124(6) deleted	45/2021, ss. 63(1)(b)(ii), 63(3)	21 December 2021	Commenced on enactment
S. 124(7) amended	43/2024, s. 95(1)(b)(iii)	12 November 2024	Commenced on enactment
	3/2008, s. 123(1)(b)(vi) & (2)(c)	13 March 2008	Commenced on enactment
S. 124(8) inserted	45/2021, ss. 61(1)(c)(iv), 61(4)	21 December 2021	Commenced on enactment
S. 124(9) inserted	43/2024, s. 95(1)(b)(iv)	12 November 2024	Commenced on enactment
S. 124A repealed with saver	45/2021, ss. 61(2), (3)(b), 61(4)
S. 124A s. ins.	3/2008, s. 123(1)(d)	13 March 2008	Commenced on enactment
S. 124A(8) am.	25/2008, ss. 97, & sch. 4, pars. 2, 6, table, pt. 1
	25/2008, s. 98(1) , & sch. 5, pars. 7(t), 8
S. 124A(12) am.	25/2008, s. 98(1) , & sch. 5, pars. 7(u), 8
S. 124B s. ins.	12/2009, s. 26(1)(a), (2)(a)	3 June 2009	Commenced on enactment
S. 124B(1) amended	45/2021, ss. 62(1)(a)(i), 62(3)	21 December 2021	Commenced on enactment
	23/2020, ss. 2(1)(f), 72	31 December 2020	Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (Parts 8, 9, 10 and 11) (Commencement) Order 2020 (S.I. No. 723 of 2020), art. 2
	45/2019, ss. 58(1), 58(2)	22 December 2019	Commenced on enactment
	5/2010, ss. 139(1)(a)-(c), (2)	1 January 2010	Commenced as per s. 139(2)(a)
S. 124B(1)(b) amended	26/2020, ss. 51(b), 76(9)	19 December 2020	Commenced on enactment
	8/2019, ss. 2(1)(f), 64(a)
S. 124B(1)(c) amended	8/2019, ss. 2(1)(f), 64(b)
S. 124B(1)(d) inserted	8/2019, ss. 2(1)(f), 64(c)
S. 124B(2) amended	45/2021, ss. 62(1)(a)(ii), 62(3)	21 December 2021	Commenced on enactment
S. 124B(6) substituted	45/2021, ss. 63(1)(c)(i), 63(3)	21 December 2021	Commenced on enactment
S. 124B(8) deleted	45/2021, ss. 63(1)(c)(ii), 63(3)	21 December 2021	Commenced on enactment
S. 124B(9) inserted	45/2021, ss. 62(1)(a)(iii), 62(3)	21 December 2021	Commenced on enactment
S. 125 am.	8/2004, s. 75	25 March 2004	Commenced on enactment
S. 125(1) amended	45/2021, ss. 62(1)(b)(i), 62(3)	21 December 2021	Commenced on enactment
	26/2020, ss. 51(c), 76(9)	19 December 2020	Commenced on enactment
	23/2020, ss. 2(1)(f), 73	31 December 2020	Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (Parts 8, 9, 10 and 11) (Commencement) Order 2020 (S.I. No. 723 of 2020), art. 2
	45/2019, ss. 59(1), 59(2)	22 December 2019	Commenced on enactment
	8/2019, ss. 2(1)(f), 65
S. 125(2) amended	45/2021, ss. 62(1)(b)(ii), 62(3)	21 December 2021	Commenced on enactment
	9/2012, s. 105(1)	31 March 2012	Commenced on enactment
S. 125(3) am.	12/2009, s. 26(1)(b),(2)(b)	3 June 2009	Commenced on enactment
S. 125(6) am.	5/2002, s. 129(6)(b), (7)	25 March 2002	Commenced on enactment
	25/2008, s. 98(1) , & sch. 5, pars. 7(v), 8
S. 125(7) deleted	45/2021, ss. 63(1)(d), 63(3)	21 December 2021	Commenced on enactment
S. 125(8) inserted	45/2021, ss. 62(1)(b)(iii), 62(3)	21 December 2021	Commenced on enactment
S. 125A amended	36/2023, ss. 6, 7(4)	1 January 2024	Commenced as per s. 7(3)
	49/2022, ss. 7, 8(2)(a)	1 January 2023	Commenced as per s. 8(2)(a)
	47/2021, ss. 7, 9(2)(a)
	24/2020, ss. 5, 6(2)(a)	1 January 2021	Commenced as per s. 6(2)(a)
	49/2019, ss. 5, 6(2)(a)	1 January 2020	Commenced as per s. 6(2)(a)
	35/2018, ss. 7, 8(3)	1 January 2019	Commenced as per s. 8(3)
	37/2017, ss. 6, 7(1), (2)	1 January 2018	Commenced as per s. 7(2)(a)
	19/2016, ss. 8, 9(2)(a)	1 January 2017	Commenced as per s. 9(2)(a)
S. 125A(4) amended	18/2025, s. 84(1)(a)(iii)	1 April 2027	Commenced as per s. 84(2)
S. 125A(6) amended	18/2025, s. 84(1)(a)(iv)	1 April 2027	Commenced as per s. 84(2)
S. 125A(6) substituted	44/2022, ss. 71(1)(a)(iii), 71(2)	15 December 2022	Commenced on enactment
S. 125A(8) deleted	44/2022, ss. 71(1)(a)(iv), 71(2)	15 December 2022	Commenced on enactment
S. 125A(9) amended	18/2025, s. 84(1)(a)(v)	1 April 2027	Commenced as per s. 84(2)
S. 125A(10), (11) deleted	18/2025, s. 84(1)(a)(vi)	1 April 2027	Commenced as per s. 84(2)
S. 125A(12)(a) amended	18/2025, s. 84(1)(a)(vii)	1 April 2027	Commenced as per s. 84(2)
S. 125A(13) inserted	44/2022, ss. 71(1)(a)(v), 71(2)	15 December 2022	Commenced on enactment
S. 125A(14), (17) inserted	18/2025, s. 84(1)(a)(viii)	1 April 2027	Commenced as per s. 84(2)
S. 125B repealed	43/2024, s. 93(a)	12 November 2024	Commenced on enactment
S. 125C inserted	45/2021, ss. 62(1)(c), 62(3)	21 December 2021	Commenced on enactment
S. 125C(8) inserted	18/2025, s. 80(b)	23 December 2025	Commenced on enactment
S. 126(7) am.	25/2008, s. 98(1) , & sch. 5, pars. 7(w), 8
S. 125A s. ins.	24/2009, s. 26	19 July 2009	Commenced on enactment
S. 125A amend.	54/2015, ss. 6, 7(2)	1 January 2016	Commenced as per s. 7(3)
	42/2014, s. 8(2)	25 December 2014	Commenced on enactment
S. 125A substit.	9/2012, s. 105(5), (6)	1 January 2013	Commenced as per s. 105(5)
S. 125A(1) amended	18/2025, s. 84(1)(a)(i)	1 April 2027	Commenced as per s. 84(2)
	14/2025, ss. 7, 8(3)	1 January 2026	Commenced as per s. 1(3)
	42/2024, ss. 1(6), 10	1 January 2025	Commenced as per s. 1(6)
	44/2022, ss. 71(1)(a)(i), 71(2)	15 December 2022	Commenced on enactment
	48/2013, ss. 12(1)(a), (2)	1 January 2014	Commenced as per s. 12(2)
	8/2013, s. 83(a), (b), (c), (d)	27 March 2013	Commenced on enactment
	9/2012, s. 105(2)(a), (b)
	34/2011, s. 6(a)	16 December 2011	Commenced on enactment
	6/2011, s. 65(a)	6 February 2011	Commenced on enactment
S. 125A(2) substituted	18/2025, s. 84(1)(a)(ii)	1 April 2027	Commenced as per s. 84(2)
	48/2013, ss. 12(1)(b), (2)	1 January 2014	Commenced as per s. 12(2)
S. 125A(2) amended	44/2022, ss. 71(1)(a)(ii), 71(2)	15 December 2022	Commenced on enactment
	8/2013, s. 83(e)	27 March 2013	Commenced on enactment
S. 125A(2)(a)(iii) substit.	34/2011, s. 6(b)(i)	16 December 2011	Commenced on enactment
S. 125A(2)(a)(iv) substit.	34/2011, s. 6(b)(i)	16 December 2011	Commenced on enactment
S. 125A(2)(a)(v) ins.	34/2011, s. 6(b)(i)	16 December 2011	Commenced on enactment
S. 125A(2)(b)(iii) substit.	34/2011, s. 6(b)(ii)	16 December 2011	Commenced on enactment
S. 125A(2)(b)(iv) substit.	34/2011, s. 6(b)(ii)	16 December 2011	Commenced on enactment
S. 125A(2)(b)(v) ins.	34/2011, s. 6(b)(ii)	16 December 2011	Commenced on enactment
S. 125A(2A) ins.	8/2013, s. 83(f)	27 March 2013	Commenced on enactment
S. 125A(2A) del.	48/2013, ss. 12(1)(c), (2)	1 January 2014	Commenced as per s. 12(2)
S. 125A(3) am.	48/2013, ss. 12(1)(d), (2)	1 January 2014	Commenced as per s. 12(2)
	8/2013, s. 83(g)	27 March 2013	Commenced on enactment
S. 125A(3) substit.	9/2012, s. 105(2)(c)
	6/2011, s. 65(b)	6 February 2011	Commenced on enactment
	5/2010, s. 140	3 April 2010	Commenced on enactment
S. 125A(4), (6)-(8), (10)-(12) am.	48/2013, ss. 12(1)(d), 12(2)	25 December 2013	Commenced on enactment
	8/2013, s. 83(g)	27 March 2013	Commenced on enactment
S. 125A(12) del.	9/2012, s. 105(2)(d)
S. 125A(12)(i), (ii) substit.	8/2013, s. 83(h)	27 March 2013	Commenced on enactment
S. 125B s. ins.	8/2011, s. 4(1)(a)	22 June 2011	Commenced on enactment
S. 125B am.	9/2012, ss. 105(4)(b), 141(9)
S. 125B(1) amended	44/2022, ss. 21(33)(b)(i), (ii), 106(8)	1 January 2023	Commenced as per s. 106(8)
	26/2020, ss. 51(d), 76(9)	19 December 2020	Commenced on enactment
	41/2013, s. 71(1)(a)	18 December 2013	Commenced on enactment
	9/2012, s. 105(3)
S. 125B(2) am.	41/2013, s. 71(b)	18 December 2013	Commenced on enactment
S. 125B(3) substit.	41/2013, s. 71(c)	18 December 2013	Commenced on enactment
S. 126A ins.	3/2003, s. 141
S. 126AA ins.	41/2013, s. 72	18 December 2013	Commenced on enactment
S. 126AA(1) amended	44/2022, ss. 72(a), 106(8)	15 December 2022	Commenced on enactment
	45/2021, s. 60(a)	21 December 2021	Commenced on enactment
S. 126AA(1) substituted	18/2016, s. 50(1)(a), (2)	25 December 2016	Commenced on enactment
S. 126AA(2) amended	18/2016, s. 50(1)(b), (2)	25 December 2016	Commenced on enactment
S. 126AA(2) substituted	45/2021, s. 60(b)	21 December 2021	Commenced on enactment
S. 126AA(2)(a) amended	44/2022, ss. 72(b)(i), 106(8)	15 December 2022	Commenced on enactment
S. 126AA(2)(b) amended	44/2022, ss. 72(b)(ii), 106(8)	15 December 2022	Commenced on enactment
S. 126AA(3) amended	45/2021, s. 60(c)	21 December 2021	Commenced on enactment
	18/2016, s. 50(1)(c), (2)	25 December 2016	Commenced on enactment
S. 126AA(3A) amended	44/2022, ss. 72(c), 106(8)	15 December 2022	Commenced on enactment
S. 126AA(3A) inserted	45/2021, s. 60(d)	21 December 2021	Commenced on enactment
S. 126AA(6) amended	26/2020, ss. 52, 76(9)	19 December 2020	Commenced on enactment
	45/2019, ss. 60, 76(9)	22 December 2019	Commenced on enactment
	18/2016, s. 50(1)(d), (2)	25 December 2016	Commenced on enactment
S. 126AA(10) deleted	18/2016, s. 50(1)(e), (2)	25 December 2016	Commenced on enactment
S. 126AB inserted	39/2023, ss. 73(a), 102(8)	18 December 2023	Commenced on enactment
S. 126AB(1) amended	18/2025, s. 83(a)
	43/2024, s. 96(a)	12 November 2024	Commenced on enactment
S. 126AB(2) amended	18/2025, s. 83(b)
S. 126AB(2) substituted	43/2024, s. 96(b)	12 November 2024	Commenced on enactment
S. 126AB(3) substituted	18/2025, s. 83(c)
S. 126B s. ins.	3/2008, s. 124	13 March 2008	Commenced on enactment
S. 126B(1) substituted	39/2023, ss. 73(b)(i), 102(8)	18 December 2023	Commenced on enactment
S. 126B(1) amended	45/2021, ss. 63(1)(e)(i)(I), (II), 63(3)	1 January 2022	Commenced as per s. 63(3)
	59/2015, sch. 2, pt.1, s. 1(f)(i)
	37/2014, s. 76
	9/2012, s. 105(4)
	8/2011, s. 4(1)(b)	22 June 2011	Commenced on enactment
S. 126B(1) def. “specified section” substit.	12/2009, s. 26(1)(c)	3 June 2009	Commenced on enactment
S. 126B(2) amended	39/2023, ss. 73(b)(ii), 102(8)	18 December 2023	Commenced on enactment
S. 126B(4) am.	25/2008, ss. 97, & sch. 4, pars. 2, 6, table, pt. 1
S. 126B(4)(a) am.	25/2008, s. 98(1) , & sch. 5, pars. 7(x), 8
S. 126B(4)(b) am.	25/2008, s. 98(1) , & sch. 5, pars. 7(x), 8
S. 126B(5) substit.	59/2015, sch. 2, pt. 1, s. 1(f)(ii)
S. 126B(6) del.	59/2015, sch. 2, pt. 1, s. 1(f)(iii)
S. 126B(9) substit.	59/2015, sch. 2, pt. 1, s. 1(f)(iv)
S. 126B(10) repealed with saver	25/2008, s. 97 & sch. 4, pars. 2, 5, 6, table, pt. 1
S. 126B(11) inserted	45/2021, ss. 63(1)(e)(ii), 63(3)	21 December 2021	Commenced on enactment
S. 126C inserted	45/2021, ss. 63(1)(f), 63(3)	21 December 2021	Commenced on enactment
S. 126C(1) amended	39/2023, ss. 73(c), 102(8)	18 December 2023	Commenced on enactment
	44/2022, ss. 71(1)(b), 71(2)	15 December 2022	Commenced on enactment
S. 127(1) am.	9/2012, ss. 107, 141(9) & sch. 3, par. 32(a)
	25/2008, s. 98(1) & sch. 5, pars. 7(y)(i), 8
S. 127(2) am.	8/2013, 105(a), (b), sch. 2 pars. 2(d), 5(c)
	9/2012, ss. 107, 141(9) & sch. 3, par. 32(b)
	25/2008,s. 98(1) & sch. 5, pars. 7(y)(ii), 8
S. 127(3) am.	25/2008, s. 98(1) & sch. 5, pars. 7(y)(iii), 8
S. 127(3) substit.	9/2012, ss. 107, 141(9) & sch. 3, par. 32(c)
S. 127(4) restricted	34/2009, ss. 1(2), 218(2)	21 December 2009	National Asset Management Agency Act 2009 (Commencement) Order 2009 (S.I. No. 545 of 2009), art. 2
S. 127(5) ins.	9/2012, ss. 107, 141(9) & sch. 3, par. 32(d)
S. 128(2) am.	7/2001, s.240, sch. 5
S. 128A ins.	9/2012, ss. 107, 141(9) & sch. 3, par. 33
S. 128A(1) amended	45/2021, ss. 63(1)(g)(i), 63(3)	21 December 2021	Commenced on enactment
S. 128A(2) amended	45/2021, ss. 63(1)(g)(ii)(I), 63(3)	21 December 2021	Commenced on enactment
S. 128A(2)(a) amended	45/2021, ss. 63(1)(g)(ii)(II), 63(3)	21 December 2021	Commenced on enactment
S. 128A(4)(a) amended	45/2021, ss. 63(1)(g)(iii), 63(3)	21 December 2021	Commenced on enactment
S. 128B ins.	9/2012, ss. 107, 141(9) & sch. 3, par. 33
S. 128B(1) amended	45/2021, ss. 63(1)(h)(i), (ii), 63(3)	1 January 2022	Commenced as per s. 63(3)
S. 129(1) am.	7/2001, s.240, sch. 5
S. 130(2) am.	25/2008, s. 98(1) & sch. 5, pars. 7(z), 8
S. 131 del.	8/2013, s. 77(i)	27 March 2013	Commenced on enactment
S. 132 repealed with saver	25/2008, s. 97 & sch. 4, pars. 2, 5, 6, table, pt. 1
S. 133 am.	41/2013, s. 78(4)	18 December 2013	Commenced on enactment
S. 134 repealed with saver	25/2008, s. 97 & sch. 4, pars. 2, 5, 6, table, pt. 1
S. 134A s. ins.	25/2008,s. 98(1) & sch. 5, pars. 5(d), 6.
	See also
	12/2009, s. 30(3)(c)(iii), (5)(c)(iii)	24 December 2008	Commenced as per s. 30(5)(c)(iii)
S. 134A(1) amended	39/2023, ss. 73(d), 102(8)	18 December 2023	Commenced on enactment
	44/2022, ss. 69(1)(d)(i)(I), (II), 69(2)	1 January 2023	Commenced as per s. 69(2)
	44/2022, ss. 71(1)(c), 71(2)	15 December 2022	Commenced on enactment
	44/2022, ss. 89(a), 106(8)	15 December 2022	Commenced on enactment
	45/2021, ss. 63(1)(i)(i)(I), (II), 63(3)	1 January 2022	Commenced as per s. 63(3)
	45/2021, s. 75(3)(a)	21 December 2021	Commenced on enactment
	9/2012, ss. 107, 141(9) & sch. 3, par. 34(a)
	31/2010, ss. 123, 125 & sch. 7(pt. 1)
S. 134A(2)(b) substituted	44/2022, ss. 69(1)(d)(ii), 69(2)	15 December 2022	Commenced on enactment
S. 134A(2)(b) am.	9/2012, ss. 107, 141(9) & sch. 3, par. 34(b)
S. 134A(2)(c) am.	9/2012, ss. 107, 141(9) & sch. 3, par. 34(b)
S. 134A(2)(c) substituted	45/2021, ss. 63(1)(i)(ii)(I), 63(3)	21 December 2021	Commenced on enactment
S. 134A(2)(d) ins.	9/2012, ss. 107, 141(9) & sch. 3, par. 34(b)
S. 134A(2)(d) amended	45/2021, ss. 63(1)(i)(ii)(II), 63(3)	21 December 2021	Commenced on enactment
S. 134A(3)(b) am.	9/2012, ss. 107, 141(9) & sch. 3, par. 34(c)
S. 134A(3)(c) am.	9/2012, ss. 107, 141(9) & sch. 3, par. 34(c)
S. 134A(3)(d) ins.	9/2012, ss. 107, 141(9) & sch. 3, par. 34(c)
S. 134A(4)(b) substituted	44/2022, ss. 69(1)(d)(iii), 69(2)	15 December 2022	Commenced on enactment
S. 134A(4)(b) am.	9/2012, ss. 107, 141(9) & sch. 3, par. 34(d)
S. 134A(4)(c) am.	9/2012, ss. 107, 141(9) & sch. 3, par. 34(d)
S. 134A(4)(c) substituted	45/2021, ss. 63(1)(i)(iii)(I), 63(3)	21 December 2021	Commenced on enactment
S. 134A(4)(d) ins.	9/2012, ss. 107, 141(9) & sch. 3, par. 34(d)
S. 134A(4)(d) amended	45/2021, ss. 63(1)(i)(iii)(II), 63(3)	21 December 2021	Commenced on enactment
S. 134A(5A) ins.	9/2012, ss. 107, 141(9) & sch. 3, par. 34(e)
S. 134A(6)(b) am.	9/2012, ss. 107, 141(9) & sch. 3, par. 34(f)
S. 134A(6)(c) am.	9/2012, ss. 107, 141(9) & sch. 3, par. 34(f)
S. 134A(6)(c) substituted	45/2021, ss. 63(1)(i)(iv)(I), 63(3)	21 December 2021	Commenced on enactment
S. 134A(6)(d) ins.	9/2012, ss. 107, 141(9) & sch. 3, par. 34(f)
S. 134A(6)(d) amended	45/2021, ss. 63(1)(i)(iv)(II), 63(3)	21 December 2021	Commenced on enactment
S. 134A(7) am.	12/2009, s. 30(3)(c)(i), 5(c)(ii)	3 June 2009	Commenced on enactment
S. 134A(8) am.	12/2009, s. 30(3)(c)(ii), 5(c)(ii)	3 June 2009	Commenced on enactment
S. 134A(9) am.	12/2009, ss. 30(3)(c)(iii), 30(5)(c)(iii). See also	3 June 2009	Commenced on enactment
	25/2008, s. 98(1) & sch. 5, par. 6(b)
S. 134A(9)(a) amended	45/2021, ss. 63(1)(i)(v)(I), 63(3)	21 December 2021	Commenced on enactment
S. 134A(9)(b) substituted	45/2021, ss. 63(1)(i)(v)(II), 63(3)	21 December 2021	Commenced on enactment
S. 134A(9A) ins.	9/2012, ss. 107, 141(9) & sch. 3, par. 34(g)
S. 134A(13) deleted	45/2021, s. 75(3)(b)	21 December 2021	Commenced on enactment
S. 134A(13) inserted	18/2016, ss. 56(3), 56(4)	25 December 2016	Commenced on enactment
S. 134A(14) inserted	41/2017, s. 63(d)	25 December 2017	Commenced on enactment
S. 134A(15) substituted	44/2022, ss. 89(b), 106(8)	15 December 2022	Commenced on enactment
S. 134A(15) inserted	45/2021, s. 75(3)(c)	21 December 2021	Commenced on enactment
S. 137A ins.	5/2010, s. 135	3 April 2010	Commenced on enactment
S. 137B ins.	40/2011, ss. 1(2), 98-101 & sch. 8	6 July 2012	Property Services (Regulation) Act 2011 (Commencement) (No. 2) Order 2012 (S.I. No. 198 of 2012), art. 3(m)
S. 137C ins.	40/2011, ss. 1(2), 98-101 & sch. 8	6 July 2012	Property Services (Regulation) Act 2011 (Commencement) (No. 2) Order 2012 (S.I. No. 198 of 2012), art. 3(m)
S. 138 repealed with saver	25/2008, s. 97 & sch. 4, pars. 2, 5, 6, table, pt. 1
S. 142(4) am.	7/2001, s. 240, sch. 5
S. 144(1) am.	7/2001, s. 240, sch. 5
S. 146(3) am.	7/2001, s. 240, sch. 5
S. 146(5) am.	7/2001, s. 240, sch. 5
S. 147(2) am.	7/2001, s. 240, sch. 5
S. 151(1)(e) del.	11/2007, s. 101(1)(i)(i), (3)	2 April 2007	Commenced on enactment
S. 151(1)(f) substit.	11/2007, s. 101(1)(i)(ii), (3)	2 April 2007	Commenced on enactment
S. 151(2)(a) substit.	9/2012, ss. 107, 141(9) & sch. 3, par. 35
S. 151(2)(c) amended	39/2023, ss. 76(o)(i), 102(8)	18 December 2023	Commenced on enactment
S. 151(2)(d) inserted	39/2023, ss. 76(o)(ii), 102(8)	18 December 2023	Commenced on enactment
S. 152 substituted	39/2023, ss. 76(p), 102(8)	18 December 2023	Commenced on enactment
	9/2012, ss. 107, 141(9) & sch. 3, par. 36
S. 154 am.	9/2012, ss. 107, 141(9) & sch. 3, par. 37
S. 156(3)(a) am.	25/2008, s. 98(1) & sch. 5, pars. 7(aa), 8
S. 158A ins.	9/2012, ss. 107, 141(9) & sch. 3, par. 38
S. 158A substituted	41/2017, s. 63(e)	25 December 2017	Commenced on enactment
S. 159 repealed with saver	25/2008, s. 97 & sch. 4, pars. 2, 5, 6, table, pt. 1
S. 159A substituted	39/2023, ss. 76(q), 102(8)	18 December 2023	Commenced on enactment
Chapter 7 (ss. 159A-159C), new chapter ins.	3/2003, s. 142(1) (2)	31 October 2003	Finance Act 2003 (Commencement of Section 142) Order 2003 (S.I. No. 514 of 2003), art. 3(a)
S. 159A restricted	37/2014, s. 88(2)	23 December 2014	Commenced on enactment
S. 159A(1) amended	44/2022, ss. 69(1)(e), 69(2)	15 December 2022	Commenced on enactment
	11/2007, s. 111	2 April 2007	Commenced on enactment
S. 159A(1A) inserted	30/2018, s. 49	19 December 2018	Commenced on enactment
S. 159A(2)(v) amended	18/2025, s. 79(1)(b)	23 December 2025	Commenced on enactment
S. 159A(2)(c)(vi) amended	18/2025, s. 84(1)(b)(i)	1 April 2027	Commenced as per s. 84(2)
S. 159A(2)(c)(vii) amended	18/2025, s. 84(1)(b)(ii)	1 April 2027	Commenced as per s. 84(2)
S. 159A(2)(c)(viii) inserted	18/2025, s. 84(1)(b)(iii)	1 April 2027	Commenced as per s. 84(2)
S. 159B substituted	39/2023, ss. 76(r), 102(8)	18 December 2023	Commenced on enactment
S. 159B(1) amended	44/2022, ss. 69(1)(f), 69(2)	15 December 2022	Commenced on enactment
S. 159B(3) am.	8/2013, 105(a), (b), sch. 2 pars. 2(e), 5(a)
S. 159B(6) substit.	9/2012, s. 128(2), (5)
S. 159C(1) amended	44/2022, ss. 69(1)(g)(i), (ii), (iii), 69(2)	1 January 2023	Commenced as per s. 69(2)
	41/2017, s. 63(f)	25 December 2017	Commenced on enactment
	11/2007, s. 121(5)	2 April 2007	Commenced on enactment
S. 159C (1) am.	5/2005, ss. 129(1)(a)-(d) (2), 150(9)	3 February 2005	Commenced as per s. 129
S. 159D application restricted	39/1997, s. 1080A(3)(9) inserted by 8/2020, s. 6	30 November 1997	Commenced on enactment
Chapter 8 (s. 159D), new chapter ins.	5/2005, ss. 145 (3), 150(9)	25 March 2005	Commenced on enactment
S. 159D(1) def. “relevant period” ins.	12/2009, s. 29(2)(a), (7)(a)	3 June 2009	Commenced on enactment
S. 159D(2) am.	12/2009, s. 29(2)(b), (7)(a)	3 June 2009	Commenced on enactment
Sch. 1 am.	23/2021, s. 13(b)(ii)	19 July 2021	Commenced on enactment
	37/2014, ss. 77(1), 77(2)	1 January 2015	Commenced as per s. 77(2)
	3/2000, s. 133(1)(a), (b), (2)(a), (b)	23 March 2000	Commenced on enactment
	19/2000, ss. 2, 3, sch.	5 July 2000	Commenced on enactment
	7/2001, ss. 213, 240, sch. 5
	5/2002, s. 114(1) (2)	25 March 2002	Commenced on enactment
	3/2003, s. 143(1) (2) (3) (4), sch. 5	28 March 2003	Commenced on enactment
	11/2007, s. 100(1)(h)(i)(I)-(XI), (ii), (iii), (iv), (3)	2 April 2007	Commenced on enactment
	11/2007, s. 101(1)(j)(i)-(v), (3)	2 April 2007	Commenced on enactment
	11/2007, s. 110(1)(d), (2)
	3/2008, s. 125(1)(d) & (2)(b), sch. 5, pt. 2	13 March 2008	Commenced on enactment
	3/2008, s. 125(1)(c) & 2(c)	13 March 2008	Commenced on enactment
	3/2008, s. 125(1)(b) & (2)(b), sch. 5, pt. 1	13 March 2008	Commenced on enactment
	3/2008, s. 125(1)(a) & (2)(a)	13 March 2008	Commenced on enactment
	25/2008, s. 82(1)(d), (3)
	25/2008, s. 87(1)(a), (b), (c), (d), (2)	24 December 2008	Commenced on enactment
	6/2011, s. 66	6 February 2011	Commenced on enactment
	9/2012, ss. 107, 141(9) & sch. 3, par. 39
	9/2012, s. 97(1)(d), (2), (3) & sch. 2	31 March 2012	Commenced on enactment
Sch. 1 amended	18/2025, s. 80(c)(i), (ii)	23 December 2025	Commenced on enactment
	43/2024, s. 90(1)(b)	12 November 2024	Commenced on enactment
	43/2024, s. 116, sch. 2, para. 3, s. 116, sch. 2, para. 4
	44/2022, ss. 95(3)(c)(i), (ii), 95(4)
	45/2021, ss. 61(1)(d), 61(4)	21 December 2021	Commenced on enactment
	45/2021, ss. 62(1)(d)(i), (ii), 62(3)	1 April 2022	Finance Act 2021 (Section 62) (Commencement) Order 2022 (S.I. No. 133 of 2022), art. 2
	41/2017, s. 60(1), (2), (3)
	41/2017, ss. 82(2) and schedule 2 para. 3(c), 82(5)
Sch. 1, heading amended	39/2023, ss. 68, 102(8)	18 December 2023	Commenced on enactment
Sch. 1, para. 1 substituted	23/2021, s. 13(b)(i)	19 July 2021	Commenced on enactment
Sch. 1, para. (3)(b) amended with transitional provisions	45/2019, ss. 57(1)(b)(ii), 57(3), 76(9)
Sch. 1, para. 4 amended with transitional provisions	45/2019, ss. 57(1)(b)(i), 57(3), 76(9)
Sch. 1, heading “Lease”, par. (4) am.	8/2013, s. 78(1)(d), (3)	27 March 2013	Commenced on enactment
Sch. 1, par. 1 amended	39/2023, ss. 68, 102(8)	18 December 2023	Commenced on enactment
	3/2000, s. 131(1)(b), (2)(b)	23 March 2000	Commenced on enactment
Sch. 1, par. (5)(a)(ii) amended	39/2023, ss. 70, 102(8)	18 December 2023	Commenced on enactment
	26/2020, ss. 53, 76(9)	19 December 2020	Commenced on enactment
Sch. 1, par. 15, par. substit.	3/2000, s. 131(1)(a), (2)(a)	23 March 2000	Commenced on enactment
Sch. 1, par. 15 am.	18/2011, ss. 2, 5(8) & sch. 2	27 July 2011	Commenced on enactment
Sch. 2A, new sch. ins.	8/2004, ss. 70(b), 94(10)	25 March 2004	Commenced on enactment
Sch. 2B deleted	44/2022, ss. 95(3)(d), 95(4)	15 December 2022	Commenced on enactment
Sch. 2B ins.	11/2007, s. 103(b)	2 April 2007	Commenced on enactment
Sch. 2B, par. 1 am.	41/2013, ss. 69(1)(b)(i), (2)(b)
Sch. 2B, par. 1(k) substit.	9/2012, s. 106	31 March 2012	Commenced on enactment
Sch. 2B, par. 1(l) ins.	9/2012, s. 106	31 March 2012	Commenced on enactment
Sch. 2B, par. 2 am.	41/2013, ss. 69(1)(b)(ii), (2)(b)
Sch. 2B, par. 2(o) am.	41/2013, s. 69(1)(b)(iii)
Sch. 2B, par. 2(p) substit.	37/2014, s. 78	23 December 2014	Commenced on enactment
Sch. 2B, par. 2(p) ins.	41/2013, ss. 69(1)(b)(iii)
Sch. 2B, par. 2(q) ins.	37/2014, s. 78	23 December 2014	Commenced on enactment
Sch. 2B, par. 3(aa) ins.	5/2010, s. 141	3 April 2010	Commenced on enactment
Sch. 2B, par. 3(ba) ins.	41/2013, ss. 69(1)(b)(iv)
Sch. 2B, par. 3(bb) ins.	41/2013, ss. 69(1)(b)(iv)
Sch. 2B, par. 3(h) amended	52/2015, s. 62(a)	21 December 2015	Commenced on enactment
Sch. 2B, par. 3(i) inserted	52/2015, s. 62(b)	21 December 2015	Commenced on enactment

SIs made under the Act

Section	SIs made under the Act
S. 12	Stamp Duty (Particulars to be Delivered) (Amendment) Regulations 2003 (S.I. No. 542 of 2003)
S. 17A	Stamp Duty (E-stamping of Instruments and Self-Assessment) Regulations 2012 (S.I. No. 234 of 2012)
	Stamp Duty (E-stamping of Instruments) (Amendment) Regulations 2012 (S.I. No. 233 of 2012)
	Stamp Duty (E-stamping of Instruments) (Amendment) (No. 2) Regulations 2011 (S.I. No. 222 of 2011)
	Stamp Duty (E-stamping of Instruments) (Amendment) Regulations 2011 (S.I. No. 87 of 2011)
	Stamp Duty (E-stamping of Instruments) Regulations 2009 (S.I. No. 476 of 2009)
S. 75(5)(a)	Stamp Duty (Designation of Exchanges and Markets) (No.2) Regulations 2021 (S.I. No. 270 of 2021)
	Stamp Duty (Designation of Exchanges and Markets) (No.1) Regulations 2021. (S.I. No. 72 of 2021)
	Stamp Duty (Designation of Exchanges and Markets) (No.1) Regulations 2020 (S.I. No. 87 of 2020)
	Stamp Duty (Designation of Exchanges and Markets) (No.5) Regulations 2019 (S.I. No. 699 of 2019)
	Stamp Duty (Designation Of Exchanges And Markets) (No.4) Regulations 2019 (S.I. No. 204 of 2019)
	Stamp Duty (Designation of Exchanges and Markets) (No.3) Regulations 2019 (S.I. No. 160 of 2019)
	Stamp Duty (Designation of Exchanges and Markets) (No. 2) Regulations 2019 (S.I. No. 159 of 2019)
	Stamp Duty (Designation of Exchanges and Markets) Regulations 2019 (S.I. No. 158 of 2019)
	Stamp Duty (Designation of Exchanges and Markets) (No. 3) Regulations 2018 (S.I. No. 411 of 2018)
	Stamp Duty (Designation of Exchange and Markets) (No. 2) Regulations 2018 (S.I. No. 195 of 2018)
	Stamp Duty (Designation of Exchange and Markets) Regulations 2018 (S.I. No. 10 of 2018)
	Stamp Duty (Designation of Exchange and Markets) (No. 2) Regulations 2014 (S.I. No. 423 of 2014)
	Stamp Duty (Designation of Exchanges and Markets) Regulations 2014 (S.I. No. 256 of 2014)
	Stamp Duty (Designation of Exchanges and Markets) Regulations 2012 (S.I. No. 491 of 2012)
	Stamp Duty (Designation of Exchanges and Markets) (No. 3) Regulations 2011 (S.I. No. 212 of 2011)
	Stamp Duty (Designation of Exchanges and Markets) (No. 2) Regulations 2011 (S.I. No. 92 of 2011)
	Stamp Duty (Designation of Exchanges and Markets) Regulations 2011 (S.I. No. 15 of 2011)
	Stamp Duty (Designation of Exchanges and Clearing Houses) Regulations 2010 (S.I. No. 559 of 2010)
	Stamp Duty (Designation of Exchanges and Markets) (No. 3) Regulations 2010 (S.I. No. 395 of 2010)
	Stamp Duty (Designation of Exchanges and Markets) (No. 2) Regulations 2010 (S.I. No. 168 of 2010)
	Stamp Duty (Designation of Exchanges and Markets) Regulations 2010 (S.I. No. 53 of 2010)
	Stamp Duty (Designation of Exchanges and Markets) (No. 4) Regulations 2009 (S.I. No. 331 of 2009)
	Stamp Duty (Designation of Exchanges and Markets) (No. 3) Regulations 2009 (S.I. No. 184 of 2009)
	Stamp Duty (Designation of Exchanges and Markets) (No. 2) Regulations 2009 (S.I. No. 99 of 2009)
	Stamp Duty (Designation of Exchanges and Markets) Regulations 2009 (S.I. No. 46 of 2009)
	Stamp Duty (Designation of Market) Regulations 2008 (S.I. No. 468 of 2008)
	Stamp Duty (Designation of Exchanges and Markets) (No. 2) Regulations 2008 (S.I. No. 321 of 2008)
	Stamp Duty (Designation of Exchanges and Markets) Regulations 2008 (S.I. No. 156 of 2008)
	Stamp Duty (Designation of Exchanges and Markets) (No. 2) Regulations 2007 (S.I. No. 677 of 2007)
	Stamp Duty (Designation of Exchanges and Markets) Regulations 2007 (S.I. No. 651 of 2007)
S. 75A(6)(a)	Stamp Duty (Designation of Clearing Houses) Regulations 2013 (S.I. No. 192 of 2013)
	Stamp Duty (Designation of Exchanges and Clearing Houses) Regulations 2010 (S.I. No. 559 of 2010)
	Stamp Duty (Designation of Clearing Houses) Regulations 2009 (S.I. No. 118 of 2009)
	Stamp Duty (Designation of Clearing Houses) (No. 2) Regulations 2008 (S.I. No. 302 of 2008)
	Stamp Duty (Designation of Clearing Houses) Regulations 2008 (S.I. No. 250 of 2008)
S. 91A(1)(b)(i)	Housing (Floor Area Compliance Certificate Inspection) Regulations 2004 (S.I. No. 128 of 2004)
S. 92(4)	Housing (Floor Area Compliance Certificate Inspection) Regulations 2004 (S.I. No. 128 of 2004)

Updated to 16 January 2026 (Act No. 21 of 2025 and S.I. No. 11 of 2026)

Stamp Duties Consolidation Act 1999No. 31 of 1999

Contents

Commencement

Amendments and other effects

SIs made under the Act

Stamp Duties Consolidation Act 1999
No. 31 of 1999