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Updated to 11 December 2024 (Act No. 48 of 2024 and S.I. No. 697 of 2024)

Finance Act, 2001*
No. 7 of 2001

Contents

Commencement

SectionCommencement DateCommencement Information
S. 30 6 April 2001 Finance Act 2001 (Section 30 (Commencement) Order 2003 (S.I. No. 126 of 2003), art. 2
S. 47 6 April 2001 Finance Act 2001 (Section 47 (Commencement) Order 2002 (S.I. No. 396 of 2002), art. 2
S. 48 6 April 2001 Finance Act 2001 (Section 48 (Commencement) Order 2002 (S.I. No. 397 of 2002), art. 2
S. 50 22 October 2001 Finance Act, 2001 (Commencement of Section 50) Order, 2001 (S.I. No. 471 of 2001), art. 2
S. 52 24 March 2004 Finance Act 2001 (Commencement of Section 52) Order 2004 (S.I. No. 124 of 2004), art. 2
S. 57 1 January 2002 Finance Act, 2001 (Section 57) (Commencement) Order, 2001 (S.I. No. 596 of 2001), art. 2
S. 64 15 May 2002 Finance Act, 2001 (Commencement of Section 64) Order, 2002 (S.I. No. 210 of 2002), art. 2
Ss. 96-104 1 October 2001 Finance Act, 2001 (Commencement of Part 2) Order, 2001 (S.I. No. 430 of 2001), art. 2
S. 105A 1 January 2005 Finance Act 2001 (Commencement of Section 105A) Order 2003 (S.I. No. 509 of 2003), art. 2
S. 105C 31 October 2003 Finance Act 2001 (Commencement of Section 105C) Order 2003 (S.I. No. 510 of 2003), art. 2
S. 105D 1 November 2003 Finance Act 2001 (Commencement of Section 105D) Order 2003 (S.I. No. 511 of 2003), art. 2
Ss. 106-153 1 October 2001 Finance Act, 2001 (Commencement of Part 2) Order, 2001 (S.I. No. 430 of 2001), art. 2
S. 169 1 July 2001 Finance Act, 2001 (Commencement of Section 169) Order, 2001 (S.I. No. 212 of 2001), art. 2

Amendments and other effects

How AffectedAffecting Provision
S. 2, applic. mod. 5/2002, s. 3, sch. 1
S. 12 functions transferred and references construed 4/2014, ss. 4, 6(1),(2), 14(2)
S. 14 references construed 7/2018, ss. 9, 14(2), (4)
  15/2015, ss. 6, 31
S. 52, brought into effect S. I. No. 124 of 2004, o. 2
S. 55(b) am. 5/2002, s. 138, sch. 6, pars. 5 (a), 6 (e) (i)
S. 70(2) am. 5/2002, s. 138, sch. 6, pars. 5 (b), 6 (e) (i)
S. 71(2) am. 5/2002, s. 138, sch. 6, pars. 5 (c), 6 (e) (i)
S. 74(2) am. 5/2002, s. 138, sch. 6, pars. 5 (d), 6 (e) (i)
S. 90(4) subsec. subsec. retro. 5/2002, s. 55
S. 96 applied S.I. No. 109 of 2013, art. 2
S. 96 substit. 5/2010, ss. 93(1)(a), (2)
S. 96 am. 11/2007, s. 128 and sch. 4, pars. 5(a), 6(e)(i)
  6/2006, s. 127 and sch. 2 par. 5(a)(i) and (ii), 9(e)
S. 96(1) amended 39/2023, ss. 56(a), 102(8)
  45/2021, ss. 47(1)(a)(i)(I), (II), (III), (IV), (V), (VII), (VIII), 47(2)
  23/2020, ss. 2(1)(f), 76(a)(i)
  45/2019, ss. 48(1), 48(2)
S. 96(1), defs. am. 59/2015, sch. 2, pt. 2, s. 2(a)
  37/2014, s. 58
  41/2013, s. 47(a)
  9/2012, s. 70(a)-(d)
  5/2005, ss. 88 (1) (a) (b) (c) (d) (e), 150 (9)
S. 96(1)(a) amended 26/2020, ss. 32(a), 76(9)
  18/2016, s. 31(a)
S. 96(1)(b) amended 26/2020, ss. 32(b), 76(9)
S. 96(2) amended 23/2020, ss. 2(1)(f), 76(a)(ii)
S. 96(3) inserted 23/2020, ss. 2(1)(f), 76(a)(iii)
S. 96(4) inserted 45/2021, ss. 47(1)(a)(ii), 47(2)
S. 97 substit. 9/2012, s. 70(e)
S. 97(c) substituted 18/2016, ss. 39(1), 39(2)
  37/2014, ss. 56(2), (3)
S. 97(1) substit. 3/2003, s. 87 (a)
S. 97(1)(a) (b), pars. substit. 5/2005, ss. 89 (1) (a) (b), 150 (9)
S. 97(2)(a) am. 3/2003, s. 87 (b)
S. 98 substituted 45/2021, ss. 47(1)(b), 47(2)
  5/2010, ss. 93(1)(b), (2)
S. 98A ins. 5/2010, ss. 93(1)(c), (2)
S. 98A(1) substituted 45/2021, ss. 47(1)(c)(i), 47(2)
S. 98A(2) am. 9/2012, s. 70(f)
S. 98A(3) amended 45/2021, ss. 47(1)(c)(ii), 47(2)
S. 98A(4) substituted 45/2021, ss. 47(1)(c)(iii), 47(2)
S. 98A(4) procedure where loss outside this provision S.I. No. 146 of 2010, regs. 2, 67
S. 98A(4A) inserted 45/2021, ss. 47(1)(c)(iv), 47(2)
S. 98A(4B) inserted 45/2021, ss. 47(1)(c)(iv), 47(2)
S. 98A(5) amended 45/2021, ss. 47(1)(c)(v), 47(2)
S. 98A(7) amended 45/2021, ss. 47(1)(c)(vi), 47(2)
S. 98B inserted 45/2021, ss. 47(1)(d), 47(2)
S. 99 substit. 5/2010, ss. 93(1)(d), (2)
  25/2008, s. 46(a)
S. 99(2) substit. 9/2012, s. 70(g)
S. 99(2) evidence requirements prescribed for the purposes of S.I. No. 146 of 2010, regs. 2, 48(1)
S. 99(3) substituted 45/2021, ss. 47(1)(e)(i), 47(2)
  9/2012, s. 70(g)
S. 99(3) evidence requirements prescribed for the purposes of S.I. No. 146 of 2010, regs. 2, 48(1)
S. 99(4A) inserted 45/2021, ss. 47(1)(e)(ii), 47(2)
S. 99(4B) inserted 45/2021, ss. 47(1)(e)(ii), 47(2)
S. 99(5) substituted 45/2021, ss. 47(1)(e)(iii), 47(2)
S. 99(6A) inserted 45/2021, ss. 47(1)(e)(iv), 47(2)
S. 99(7) amended 45/2021, ss. 47(1)(e)(v)(I), 47(2)
S. 99(7)(a) amended 45/2021, ss. 47(1)(e)(v)(II), 47(2)
S. 99(7)(b) amended 45/2021, ss. 47(1)(e)(v)(III)(A), 47(2)
S. 99(7)(b)(i) amended 45/2021, ss. 47(1)(e)(v)(III)(B), 47(2)
S. 99(7)(b)(ii) amended 45/2021, ss. 47(1)(e)(v)(III)(C), 47(2)
S. 99(8) amended 45/2021, ss. 47(1)(e)(vi)(I), 47(2)
S. 99(8)(a) amended 45/2021, ss. 47(1)(e)(vi)(II), 47(2)
S. 99(8)(b) amended 45/2021, ss. 47(1)(e)(vi)(III), 47(2)
S. 99(9)(b) amended 45/2021, ss. 47((1)e)(vii)(I), 47(2)
S. 99(9)(ii) amended 45/2021, ss. 47(1)(e)(vii)(II), 47(2)
S. 99(10) amended 45/2021, ss. 47(1)(e)(viii)(II), 47(2)
S. 99(10)(b) amended 45/2021, ss. 47(1)(e)(viii)(I)(A), (B), 47(2)
S. 99(10A) ins. 41/2013, s. 47(b)(i)
S. 99(11) am. 41/2013, s. 47(b)(ii)
S. 99(13) inserted 52/2015, s. 46(2), s. 46(1)
S. 99A s. ins. 25/2008, s. 46(a)
S. 99A(1) substit. 9/2012, s. 70(h)
S. 99AA ins. 9/2012, s. 70(i)
S. 99AB ins. 9/2012, s. 70(i)
S. 99B ins. 6/2011, s. 45
S. 99B(1)(a) amended 45/2021, s. 75(5)(c) and sch. part. 3
S. 99B(3) am. 41/2013, s. 47(c)
S. 99B(10) amended 30/2018, s. 62, schedule 2, para. 4(a)
S. 99B(18) inserted 44/2022, ss. 84, 106(8)
S. 99C inserted 44/2022, ss. 85, 106(8)
S. 100 del. 9/2012, s. 70(j)
S. 100 substit. 5/2010, ss. 93(1)(e), (2)
S. 102 del. 5/2010, ss. 93(1)(f), (2)
S. 103(1A) repealed with saver 25/2008, s. 97 and sch. 4, pars. 2, 5, 6, table, pt. 1
S. 103(1A), subsec. ins. 5/2005, ss. 90 (a), 150(9)
S. 103(2) substit. 3/2003, s. 97
S. 103(2)(a)(ii) application restricted 39/1997, s. 1080A(3)(q) inserted by 8/2020, s. 6
S. 103(2)(a) am. 9/2012,ss. 70(k)
S. 103(2)(a) substit. 12/2009, ss. 29(5), 32(9)
S. 103(2)(b), subsec. del. 5/2005, ss. 90 (b), 150(9)
S. 103(2)(c) repealed with saver 25/2008, s. 97 and sch. 4, pars. 2, 5, 6, table, pt. 1
S. 103(3) ins. 9/2012, s. 70(l)
S. 104 conditions for repayment of tax prescribed S.I. No. 261 of 2006, regs. 2, 33
S. 104(1) substit. 9/2012, s. 70(m)
  5/2010, ss. 93(1)(g), (2)
S. 104(1)(ba) inserted 26/2020, ss. 30(1)(a), 76(9)
S. 104(1)(bb) inserted 26/2020, ss. 30(1)(b), 30(2)
S. 104(1)(e) amended 23/2020, ss. 2(1)(f), 76(b)
  8/2019, ss. 2(1)(f), 67
S. 104(2) application restricted S.I. No. 36 of 2024, regs. 2, 49
  S.I. No. 146 of 2010, regs. 2, 26
  S.I. No. 443 of 2001, regs. 2, 27
S. 104(2) procedure where applicable S.I. No. 146 of 2010, regs. 2, 24-25
S. 104(2) substit. 9/2012, s. 70(m)
S. 104(2)(a) application restricted S.I. No. 553 of 2013, arts. 2, 4
  S.I. No. 403 of 2009, arts. 2, 4(1), 5(1)
  5/2005, ss. 76 (1) (a), 78 (6) (b) (i), 86
  S.I. No. 644 of 2006, art. 4
  S.I. No. 201 of 2004, arts. 2, 4(a)-(d)
S. 104(3) substit. 9/2012, s. 70(m)
S. 104(4)(a), subsec. ins. 8/2004, ss. 46, 94 (8)
S. 104(4)(a) am. S.I. No. 608 of 2010, regs. 1(2), 2(a)
S. 104(4)(a) quantitative limits prescribed under S.I. No. 201 of 2004, arts. 2, 4(e)-(g)
S. 104(4)(aa) ins. S.I. No. 608 of 2010, regs. 1(2), 2(b)
S. 104(4)(aa) substit. 41/2013, s. 47(d)
S. 104(4)(b) am. S.I. No. 608 of 2010, regs. 1(2), 2(c)
S. 104(5) ins. 9/2012, s. 70(n)
S. 104(5)(a) amended 45/2021, ss. 47(1)(f)(i)(I), 47(2)
S. 104(5)(b) amended 45/2021, ss. 47(1)(f)(i)(II), 47(2)
S. 104(5)(c) inserted 45/2021, ss. 47(1)(f)(i)(III), 47(2)
S. 104(5A) inserted 45/2021, ss. 47(1)(f)(ii), 47(2)
S. 105 conditions for repayment of tax prescribed S.I. No. 261 of 2006, regs. 2, 33
S. 105 del. 9/2012, s. 70(o)
S. 105(1)(a) procedure where applicable S.I. No. 146 of 2010, regs. 2, 41-43
S. 105(1)(b) procedure where applicable S.I. No. 146 of 2010, regs. 2, 41-43
S. 105(1)(c) am. 6/2011, s. 81 & sch. 3, paras. 5(a), 10(c)
S. 105(1)(d) del. 5/2010, ss. 93(1)(h), (2)
S. 105(1)(e) del. 5/2010, ss. 93(1)(h), (2)
S. 105A ins. 3/2003, s.98
S. 105A del. 9/2012, s. 70(p)
S. 105B ins. 3/2003, s. 98
S. 105B(1) am. 8/2013, s. 52(a)
S. 105B substit. 9/2012, s. 70(q)
S. 105BA ins. 8/2013, s. 52(b)
S. 105C ins. 3/2003, s. 98
S. 105C del. 9/2012, s. 70(r)
S. 105C(1) del. 5/2010, ss. 93(1)(i), (2)
S. 105D amended 30/2018, s. 62, schedule 2, para. 4(b)
S. 105D ins. 3/2003, s. 98
S. 105D(1) am. 9/2012, s. 70(s)
  5/2010, ss. 93(1)(j), (2)
S. 105D(3) am. 11/2007, s. 121(3)
S. 106 del. 5/2010, ss. 93(1)(k), (2)
S. 107 rep. S.I. No. 711 of 2003, regs. 1(2), 4(1)
S. 108 rep. S.I. No. 462 of 2002, reg. 12(1)
S. 108A s. ins. 3/2008, s. 69(1)(a) and (2)
S. 108A(1)(b) amended 45/2021, ss. 47(1)(g)(i), 47(2)
S. 108A(1)(b) substit. 5/2010, ss. 93(1)(l), (2)
S. 108A(2)(a) del. 41/2013, s. 47(e)
S. 108A(2)(c) substit. 9/2012, s. 70(t)
S. 108A(2)(d) ins. 9/2012, s. 70(t)
S. 108A(3)(b) saver S.I. No 231 of 2012, regs. 2(1), 44
S. 108A(4) amended 45/2021, ss. 47(1)(g)(ii), 47(2)
S. 109 substit. 3/2008, s. 69(1)(b) and (2)
S. 109 conditions prescribed for approval of application under S.I. No. 231 of 2012, regs. 2(1), 6 & sch. 2
  S.I. No. 261 of 2006, regs. 2, 4(1)-(3)
  S.I. No. 379 of 2004, regs. 2, 4(1)-(3) & sch. 1
S. 109(1) am. 41/2013, s. 47(f)
S. 109(2A) inserted 52/2015, s. 47(a)
S. 109(3) substituted 52/2015, s. 47(b)
S. 109(3)(i) amended 45/2021, ss. 47(1)(h)(i), 47(2)
S. 109(3)(c)(ii) amended 23/2020, ss. 2(1)(f), 76(c)
S. 109(4) amended 45/2021, ss. 47(1)(h)(ii)(I), 47(2)
S. 109(4)(b) amended 45/2021, ss. 47(1)(h)(ii)(II), 47(2)
S. 109(6A), subsec. ins. 3/2003, s. 88
S. 109(7)(a) amended 45/2021, ss. 47(1)(h)(iii), 47(2)
S. 109(7)(b) substit. 9/2012, s. 70(u)
  5/2010, ss. 93(1)(m), (2)
S. 109(7)(c) substit. 5/2010, ss. 93(1)(m), (2)
S. 109(8) am. 6/2006, s. 127 and sch. 2 par. 5(b), 9(e)
S. 109(8) subsecs. ins. 5/2005, ss. 91, 150 (9)
S. 109(9) subsec. ins. 5/2005, ss. 91, 150 (9)
S. 109(11) amended 45/2021, ss. 47(1)(h)(iv), 47(2)
S. 109(11A) inserted 52/2015, s. 47(c)
S. 109(12) substituted 52/2015, s. 47(d)
S. 109(12)(a)(ii) amended 23/2020, ss. 2(1)(f), 76(c)
S. 109(12)(h) amended 45/2021, ss. 47(1)(h)(v), 47(2)
S. 109A substituted 18/2016, s. 31(b)
S. 109A ins. 5/2010, ss. 93(1)(n), (2)
S. 109A(5)(a)(ii) amended 23/2020, ss. 2(1)(f), 76(d)
S. 109A(13)(a)(ii) amended 23/2020, ss. 2(1)(f), 76(d)
S. 109B amended 45/2021, ss. 47(1)(i)(i), (ii), (iii), (iv), (v), (vi), (vii), (viii), 47(2)
  18/2016, s. 32(a)
  8/2013, s. 53
Ch. 2A (ss. 109B-109P) procedure where applicable S.I. No. 146 of 2010, regs. 2, 61-63
Ch. 2A (ss. 109B-109P) requirement to keep accounts S.I. No. 146 of 2010, regs. 2, 70-71
S. 109B ins. 5/2010, ss. 93(1)(o), (2)
S. 109C ins. 5/2010, ss. 93(1)(o), (2)
S. 109C(2)(a) amended 45/2021, ss. 47(1)(j)(i), 47(2)
S. 109C(3) amended 45/2021, ss. 47(1)(j)(ii), 47(2)
S. 109D ins. 5/2010, ss. 93(1)(o), (2)
S. 109D(d) deleted 23/2020, ss. 2(1)(f), 76(e)
S. 109E ins. 5/2010, ss. 93(1)(o), (2)
S. 109E procedure where applicable S. I. No. 146 of 2010, regs. 2, 44-50
S. 109E(2)(c) amended 45/2021, ss. 47(1)(k)(i)(I), 47(2)
S. 109E(2)(d) amended 45/2021, ss. 47(1)(k)(i)(II), 47(2)
S. 109E(2)(e) inserted 45/2021, ss. 47(1)(k)(i)(III), 47(2)
S. 109E(3) substit. 9/2012, s. 71(a)
S. 109E(4) amended 45/2021, ss. 47(1)(k)(ii)(II), 47(2)
S. 109E(4)(a) substituted 45/2021, ss. 47(1)(k)(ii)(I), 47(2)
S. 109E(5) inserted 45/2021, ss. 47(1)(k)(iii), 47(2)
S. 109F ins. 5/2010, ss. 93(1)(o), (2)
S. 109G ins. 5/2010, ss. 93(1)(o), (2)
S. 109H ins. 5/2010, ss. 93(1)(o), (2)
S. 109H(1) amended 45/2021, ss. 47(1)(l)(i), 47(2)
S. 109H(2) amended 39/2023, ss. 56(b)(i), 102(8)
  45/2021, ss. 47(1)(l)(ii)(I), (II), 47(2)
  6/2011, s. 81 & sch. 3, paras. 5(b), 10(c)
S. 109H(3A) ins. 9/2012, s. 71(b)
S. 109H(3A)(a)(ii) amended 39/2023, ss. 56(b)(ii), 102(8)
S. 109H(4)(c) inserted 45/2021, ss. 47(1)(l)(iii), 47(2)
S. 109H(5) inserted 45/2021, ss. 47(1)(l)(iv), 47(2)
S. 109H(6) inserted 45/2021, ss. 47(1)(l)(iv), 47(2)
S. 109H(7) inserted 45/2021, ss. 47(1)(l)(iv), 47(2)
S. 109I ins. 5/2010, ss. 93(1)(o), (2)
S. 109I(5) substituted 45/2021, ss. 47(1)(m)(i), 47(2)
S. 109IA(7)(a)(ii) amended 23/2020, ss. 2(1)(f), 76(f)
S. 109I(6) inserted 45/2021, ss. 47(1)(m)(ii), 47(2)
S. 109IA inserted 18/2016, s. 32(b)
S. 109IA(14)(a)(ii) amended 23/2020, ss. 2(1)(f), 76(f)
S. 109J ins. 5/2010, ss. 93(1)(o), (2)
S. 109J procedure where applicable S.I. No. 146 of 2010, regs. 2, 51-59
S. 109J(1)(b) amended 18/2016, s. 32(c)
S. 109J(3), (4) deleted 18/2016, s. 32(d)
S. 109J(3) conditions for registration under S.I. No. 146 of 2010, regs. 2, 64
S. 109J(3)(a) am. 9/2012, s. 71(c)
S. 109J(6)(a) am. 37/2014, ss. 97(a), 97(b), Sch. 3, paras. 5(a)(i) & 8(a)
S. 109J(6)(b) amended 45/2021, ss. 47(1)(n)(i), 47(2)
  37/2014, ss. 97(a), 97(b), Sch. 3, paras. 5(a)(ii) & 8(a)
S. 109J(6)(c) del. 37/2014, ss. 97(a), 97(b), Sch. 3, paras. 5(a)(iii) & 8(a)
S. 109J(7) amended 45/2021, ss. 47(1)(n)(ii), 47(2)
S. 109J(8) inserted 45/2021, ss. 47(1)(n)(iii), 47(2)
S. 109K ins. 5/2010, ss. 93(1)(o), (2)
S. 109K(1)(a) amended 45/2021, ss. 47(1)(o)(i), 47(2)
S. 109K(1)(b) amended 45/2021, ss. 47(1)(o)(ii), 47(2)
S. 109K(1)(c) inserted 45/2021, ss. 47(1)(o)(iii), 47(2)
S. 109L ins. 5/2010, ss. 93(1)(o), (2)
S. 109L(4) inserted 45/2021, ss. 47(1)(p), 47(2)
S. 109M ins. 5/2010, ss. 93(1)(o), (2)
S. 109M(1)(a) substituted 45/2021, ss. 47(1)(q)(i), 47(2)
S. 109M(1)(b) amended 45/2021, ss. 47(1)(q)(ii), 47(2)
S. 109N ins. 5/2010, ss. 93(1)(o), (2)
S. 109N(3) amended 45/2021, ss. 47(1)(r), 47(2)
S. 109O ins. 5/2010, ss. 93(1)(o), (2)
S. 109O(1) amended 39/2023, ss. 56(c), 102(8)
S. 109O(2) amended 45/2021, ss. 47(1)(s), 47(2)
S. 109O(3) procedure where applicable S.I. No. 146 of 2010, regs. 2, 72
S. 109P ins. 5/2010, ss. 93(1)(o), (2)
S. 109P del. 9/2012, s. 71(d)
Ch. 2B (ss. 109Q-109X) requirement to keep accounts S. I. No. 146 of 2010, regs. 2, 70-71
S. 109Q amended 39/2023, ss. 56(d), 102(8)
S. 109Q ins. 5/2010, ss. 93(1)(o), (2)
S. 109Q substituted 45/2021, ss. 47(1)(t), 47(2)
S. 109R ins. 5/2010, ss. 93(1)(o), (2)
S. 109R(2) amended 45/2021, ss. 47(1)(u), 47(2)
S. 109RA inserted 45/2021, ss. 47(1)(v), 47(2)
S. 109S ins. 5/2010, ss. 93(1)(o), (2)
S. 109S(d) deleted 23/2020, ss. 2(1)(f), 76(g)
S. 109SA inserted 45/2021, ss. 47(1)(w), 47(2)
S. 109SB inserted 45/2021, ss. 47(1)(w), 47(2)
S. 109SC inserted 45/2021, ss. 47(1)(w), 47(2)
S. 109T ins. 5/2010, ss. 93(1)(o), (2)
S. 109T procedure where applicable S.I. No. 146 of 2010, regs. 2, 5-15
S. 109T repealed 45/2021, ss. 47(1)(x), 47(2)
S. 109TA inserted 45/2021, ss. 47(1)(y), 47(2)
S. 109U ins. 5/2010, ss. 93(1)(o), (2)
S. 109U procedure where applicable S.I. No. 146 of 2010, regs. 2, 16-23
S. 109U(2) conditions for regisatration under S.I. No. 146 of 2010, regs. 2, 65
S. 109V ins. 5/2010, ss. 93(1)(o), (2)
S. 109V repealed 45/2021, ss. 47(1)(z), 47(2)
S. 109V procedure where applicable S. I. No. 146 of 2010, regs. 2, 27-29
S. 109VA inserted 45/2021, ss. 47(1)(aa), 47(2)
S. 109W ins. 5/2010, ss. 93(1)(o), (2)
S. 109W procedure where applicable S.I. No. 146 of 2010, regs. 2, 30-32
S. 109W(c) amended 30/2018, s. 62, schedule 2, para. 4(c)
S. 109X ins. 5/2010, ss. 93(1)(o), (2)
S. 109X(1) amended 39/2023, ss. 56(e), 102(8)
  45/2021, ss. 85(2), 85(4)
S. 109X(1) procedure where applicable S.I. No. 146 of 2010, regs. 2, 33-34, 35-40
S. 109X(2)(a) procedure where applicable S.I. No. 146 of 2010, regs. 2, 33-34
S. 109X(2)(b) procedure where applicable S.I. No. 146 of 2010, regs. 2, 35-40
S. 109IA inserted 18/2016, s. 32(b)
S. 109Y inserted 45/2021, ss. 47(1)(ab), 47(2)
S. 110 substit. 3/2003, s. 89
S. 110(1), subsec. substit. 5/2005, ss. 92, 150 (9)
S. 113 continuation of registration under S.I. No. 146 of 2010, regs. 2, 65(2)
S. 113(2) criteria for approval of tax representatives under S.I. No. 443 of 2001, regs. 2, 46
S. 116(4) continuation of registration under S.I. No. 146 of 2010, regs. 2, 64(3)
S. 116(4)(b) criteria for registered traders under S.I. No. 443 of 2001, regs. 2, 45
S. 116(5) am. 25/2008, s. 99 and sch. 6, pars. 5, 7(e)
S. 118 del. 6/2011, s. 46(1)(a)
S. 119 serious offence under revenue offence for purposes of Act 3/2011, s. 1(1)
S. 119 surveillance authorisation for arrestable offence under 19/2009, ss. 4-7
S. 119 (3) am. 5/2002, s. 138, sch. 6, pars. 5 (e), 6 (e) (ii)
S. 119(3)(a) am. 3/2008, s. 77
  6/2006, s. 82
S. 119(3)(b) substit. 5/2010, ss. 99(a)
S. 119(4) ins. 5/2010, ss. 99(b)
S. 121(a)(i) substit. 5/2010, ss. 93(1)(p), (2)
S. 121(a)(i) am. 3/2008, s. 70(1)(a) and (2)
S. 121(b) substit. 9/2012, s. 72(a)
S. 122 substit. 9/2012, s. 72(b)
S. 122(a)(iii)(III) substituted 18/2016, s. 33
S. 122(III) amended 45/2021, ss. 47(1)(ac)(i), 47(2)
S. 122(IV) amended 45/2021, ss. 47(1)(ac)(ii), 47(2)
S. 122(V) inserted 45/2021, ss. 47(1)(ac)(iii), 47(2)
S. 123(a) del. 9/2012, s. 72(c)
S. 124 am. 3/2008, s. 77
  6/2006, s. 82
S. 124A, s. ins. 3/2003, s. 99
S. 124A(1), subsec. substit. 8/2004, ss. 47, 94 (8)
S. 124A(1)(a) am. 3/2008, s. 70(1)(b) and (2)
S. 124A(1)(b)(ii) am. 11/2007, s. 128 and sch. 4, pars. 5(b), 6(e)(ii)
S. 124A(2) repealed with saver 25/2008, s. 97 and sch. 4, pars. 2, 5, 6, table, pt. 1
S. 125A ins. 41/2013, s. 48
S. 125A(1) amended 45/2021, ss. 47(1)(ad), 47(2)
S. 125A(2) am. 37/2014, ss. 97(a), 97(b), Sch. 3, paras. 5(b)(i) & 8(a)
S 125A(3)(a)-(b) am 37/2014, ss. 97(a), 97(b), Sch. 3, paras. 5(b)(ii)-(iii) & 8(a)
S. 126(7) inserted 44/2022, ss. 51, 51(2)
S. 127 substit. 6/2011, s. 46(1)(b)
S. 128 methods of disposal prescribed S.I. No. 617 of 2014, reg. 3
S. 128 substit. 6/2011, s. 46(1)(c)
S. 128(1) am. with saving. 15/2002, ss. 1 (2), 14, sch. 2, pt. 2
S. 128(3)(a) am. 32/2013, ss. 1(2), 14, schedule pt. 1 item 9
S. 128(3)(b) am. 32/2013, ss. 1(3), 15, schedule pt. 2 item 13
S. 130 substit. 41/2013, s. 78(2)
S. 131(1) am. 9/2012, s. 72(d), (e)
S. 131(b) substit. 5/2010, ss. 93(1)(q), (2)
S. 131(c) substit. 5/2010, ss. 93(1)(q), (2)
S. 131(d) substit. 5/2010, ss. 93(1)(q), (2)
S. 131(3)(a) amended 45/2021, ss. 47(1)(ae)(i), 47(2)
S. 131(3)(b) amended 45/2021, ss. 47(1)(ae)(ii), 47(2)
S. 132 am. 6/2011, s. 46(1)(d)
S. 132 del. 9/2012, s. 72(f)
S. 133 am. 52/2015, s. 44(a)
S. 133 substit. 9/2012, s. 73(a)
S. 134(1)(a), subsec. substit. 5/2005, ss. 59, 70, 150 (9)
S. 135(1)(b)(ii) amended 39/2023, ss. 56(f), 102(8)
S. 135(1)(b)(ii) substit. 9/2012, s. 73(b)
S. 135(1)(b)(iii) ins. 9/2012, s. 73(b)
S. 135(1)(d)(ii) am. 8/2013, s. 54(a)
S. 135(1)(d)(iii) substit. 9/2012, s. 73(c)
S. 135(1A) inserted 52/2015, s. 44(b)
S. 136 am. 37/2014, ss. 97(a), 97(b), Sch. 3, paras. 5(c) & 8(a)
S. 136(1) am. 3/2008, s. 70(1)(c)(i) and (2)
S. 136(1), (2) am. 52/2015, s. 44(c)(i)
S. 136(1)(a) am. 3/2008, s. 70(1)(c)(ii) and (2)
S. 136(1)(b) am. 9/2012, s. 73(d)
S. 136(1)(bb), par. ins. 5/2002, s.87 (a)
S. 136(1)(bb) del. 9/2012, s. 73(e)
S. 136(1)(c) am. 5/2002, s. 87(b)
S. 136(1)(c) substit. 37/2014, s. 53
  9/2012, s. 73(e)
S. 136(1)(d) ins. 9/2012, s. 73(e)
S. 136(1)(e) ins. 9/2012, s. 73(e)
S. 136(1)(f) ins. 9/2012, s. 73(e)
S. 136(3)(a) substit. 9/2012, s. 73(f)
S. 136(3)(c) am. 9/2012, s. 73(g)
S. 136(3)(c) substit. 52/2015, s. 44(c)(ii)
S. 136(3)(d) am. 9/2012, s. 73(h)
  6/2011, s. 81 & sch. 3, paras. 5(c), 10(c)
S. 136(3)(e), par. ins. 5/2002, s. 87(c)
S. 136(3)(e) substit. 9/2012, s. 73(i)
S. 136(3A) ins. 9/2012, s. 73(j)
S. 136(3A)(b) substituted 45/2021, ss. 47(1)(af), 47(2)
S. 136(4A), subsec. ins. 3/2003, s. 90
S. 136(6) substituted 52/2015, s. 44(c)(iii)
S. 136(6)(ca) inserted 18/2016, s. 35(a)
S. 136(7)-(9) inserted 52/2015, s. 44(c)(iv)
S. 136A ins. 9/2012, s. 73(k)
S. 136A substit. 8/2013, s. 54(b)
S. 137 del. 9/2012, s. 73(l)
S. 137A inserted 18/2016, s. 35(b)
S. 137A(4)(b) amended 41/2017, s. 51
Ss. 138 am. 5/2005, ss. 93(a), 150(9)
S. 138 substit. 41/2013, s. 49
S. 138(2) substituted 41/2017, s. 48
S. 139(1), subsec. substit. 5/2005, ss. 60, 70, 150(9)
S. 139(2)(a) amended 5/2005, ss. 93(b), 150(9)
S. 139(2)(b)(i) amended 5/2005, ss. 93(b), 150(9)
S. 139(2)(b)(ii) am. 5/2005, ss. 93(c), 150(9)
S. 139A s. ins. 11/2007, s. 74
S. 140(2) amended 5/2005, ss. 93 (b), 150(9)
S. 141(2) am. 5/2005, ss. 93(a), 150(9)
S. 142(3) am. 6/2011, s. 47(a)
S. 143 del. 6/2011, s. 47(b)
S. 144(1) am. 6/2011, s. 47(c)(i)
S. 144(3) substit. 6/2011, s. 47(c)(ii)
S. 144(3)(b) substit. 11/2007, s. 57
S. 144(3)(b) am. 5/2005, ss. 94, 150(9)
S. 144(4) substit. 6/2011, s. 47(c)(ii)
S. 144(7)(b) methods of disposal prescribed S.I. No. 109 of 2013, art. 3
S. 144A, s. ins. 3/2003, s. 100
S. 144A substit. 8/2013, s. 55
S. 144A(2) substit. 9/2012, s. 74(a)
  5/2010, ss. 93(1)(r), (2)
S. 144A(2) am. 3/2008, s. 70(1)(d) and (2)
S. 144A(2)(d) substituted 18/2016, s. 34(a)
S. 144A(2)(da) inserted 45/2021, ss. 47(1)(ag), 47(2)
S. 144A(2)(f)(ii) am. 41/2013, s. 50(a)(i)
S. 144A(4) ins. 41/2013, s. 50(a)(ii)
S. 145 applic. ext. 5/2002, ss. 72(1), (2)(a), (b), 73(1), (2)(a), (b), 83
S. 145(1) del. 41/2013, s. 50(b)(i)
S. 145(1A) del. 41/2013, s. 50(b)(i)
S. 145(1A) subsec. ins. 25/2008, s. 46(b)
S. 145(2) del. 41/2013, s. 50(b)(i)
S. 145(3) substit. 41/2013, s. 50(b)(ii)
S. 145(3) am. 59/2015, sch. 2, pt. 2, s. 2(b)(i)
S. 145(3)(b) substit. 5/2010, ss. 93(1)(s), (2)
S. 145(3)(b) am. 59/2015, sch. 2, pt. 2, s. 2(b)(ii)
S. 145(3)(c) substit. 5/2010, ss. 93(1)(s), (2)
S. 145(3)(c) am. 59/2015, sch. 2, pt. 2, s. 2(b)(iii)
S. 145(3)(d) ins. 59/2015, sch. 2, pt. 2, s. 2(b)(iv)
S. 145(3)(e) am. 6/2011, s. 81 & sch. 3, paras. 5(d), 10(c)
S. 145(3)(ee) ins. 9/2012, s. 74(b)
S. 145(3)(f) am. 6/2011, s. 81 & sch. 3, paras. 5(e), 10(c)
S. 145(3)(g) ins. 5/2010, ss. 93(1)(t), (2)
S. 145(4)-(5) substit. 41/2013, s. 50(b)(ii)
S. 145(12A) ins. 59/2015, sch. 2, pt. 2, s. 2(b)(v)
S. 145(13) del. 9/2012, s. 74(c)
S. 146 applic. ext. 5/2002, ss. 72(1), (2)(a), (b), 73(1), (2)(a), (b), 83
S. 146(1) substit. 41/2013, s. 50(c)
  25/2008, s. 46(c)
S. 146(1) am. 59/2015, sch. 2, pt. 2, s. 2(c)(i)
S. 146(1A) ins. 41/2013, s. 50(c)
S. 146(1A) am. 59/2015, sch. 2, pt. 2, s. 2(c)(ii)
S. 146(1A)(c) substituted 18/2016, s. 34(b)
S. 146(1A)(da) inserted 45/2021, ss. 47(1)(ah), 47(2)
S. 146(2) substit. 59/2015, sch. 2, pt. 2, s. 2(c)(iii)
  41/2013, s. 50(c)
  25/2008, s. 46(c)
S. 146(3) substit. 59/2015, sch. 2, pt. 2, s. 2(c)(iv)
S. 146(4), (5) del. 59/2015, sch. 2, pt. 2, s. 2(c)(v)
S. 147 am. 6/2011, s. 81 & sch. 3, paras. 5(f), 10(c)
S. 147 del. 59/2015, sch. 2, pt. 2, s. 2(d)
S. 153(2) am. 9/2012, s. 74(d)
S. 153(2)(b) amended 45/2021, ss. 47(1)(ai)(i), 47(2)
S. 153(2)(e) amended 45/2021, ss. 47(1)(ai)(ii), 47(2)
  18/2016, s. 34(c)
  9/2012, s. 74(e)
S. 153(2)(f) del. 9/2012, s. 74(f)
S. 153(2)(h) substit. 9/2012, s. 74(g)
S. 153(2)(ha) inserted 45/2021, ss. 47(1)(ai)(iii), 47(2)
S. 153(2)(i) del. 9/2012, s. 74(h)
S. 153(2)(j) amended 39/2023, ss. 56(g), 102(8)
  9/2012, s. 74(i)
S. 153(2)(k) del. 9/2012, s. 74(j)
S. 153(2)(l) amended 45/2021, ss. 47(1)(ai)(iv), 47(2)
  9/2012, s. 74(k)
S. 153(2)(p) amended 45/2021, ss. 47(1)(ai)(v), 47(2)
S. 153(2)(s) amended 45/2021, ss. 47(1)(ai)(vi), 47(2)
S. 153(2)(t) am. 9/2012, s. 74(l)
S. 153(2)(t)(iv) am. 9/2012, s. 74(m)
S. 153(1A) subsec. ins. 6/2006, s. 83
S. 153(2)(t)(vi) amended 45/2021, ss. 47(1)(ai)(vii), 47(2)
S. 153(2)(u) inserted 45/2021, ss. 47(1)(ai)(viii), 47(2)
S.162 rep. with trans. provns.** 3/2003, ss. 83, 86, sch. 1
S.167 rep. with trans. provns.** 3/2003, ss. 83, 86, sch. 1
S. 171(1) application restricted 45/2021, s. 45(2)(a), (3)
  26/2020, ss. 31(2)(a), (3), 76(9)
S. 171(1) excise duties varied 25/2008, s. 59(4)(a)
S. 174 repealed 3/2008, s. 76(1) and (2), sch. 3, pt. 1
Ss. 177-180 repealed with saver 18/2015, ss. 1(3), (4), 3(1), 4, 5, sch. 1 pt. 1, item 48
Pt. 4 (ss. 181 - 200)(in so far as it is unrepealed) rep. 31/2010, ss. 123, 125 & sch. 8, pt. 1
S. 207(1) constr. of refs. 5/2014, ss. 8(1), (2), 9(3)
S. 232(2), subsec. substit. 5/2002, s. 138, sch. 6, pars. 5 (f), 6(e)(i)
S. 240(2)(l)(vi) am. 5/2002, s. 138, sch. 6, pars. 5 (g), 6(e)(i)
S. 243(4) rep. 31/2010, ss. 123, 125 & sch. 8, pt. 1
S. 243(10) rep. 31/2010, ss. 123, 125 & sch. 8, pt. 1
Sch. 1, par. 1 (p) am. 5/2002, s. 138, sch. 6, pars. 5 (h) (i), 6 (e) (i)
Sch. 1, par. 2 (g) am. 5/2002, s. 138, sch. 6, pars. 5 (h) (ii), 6 (e) (i)
Sch. 5, pt. 3 am. 5/2002, s. 138, sch. 6, pars. 5 (i), 6 (e) (iii)
Sch. 5, pt. 4 rep. 31/2010, ss. 123, 125 & sch. 8, pt. 1

SIs made under the Act

SectionSIs made under the Act
S. 104 Mineral Oil Tax Regulations 2012 (S.I. No. 231 of 2012)
S. 104(4) Excise Duty on Cigarettes (Quantitative Restrictions) Order 2013 (S.I. No. 553 of 2013)
  Excise Duty on Tobacco Products (Quantitative Restrictions) Order 2009 (S.I. No. 403 of 2009)
  Excise Duty on Tobacco Products (Quantitative Restrictions) (Amendment) Order 2007 (S.I. No. 627 of 2007)
  Excise Duty on Tobacco Products (Quantitative Restrictions) Order 2006 (S.I. No. 644 of 2006)
S. 153 Control of Excisable Products Regulations 2024 (S.I. No. 36 of 2024)
  Mineral Oil Tax (Mandatory Electronic Filing and Miscellaneous Amendments) Regulations 2017 (S.I. No. 34 of 2017)
  Disposal of Condemned Vehicles (Excise) Regulations 2014 (S.I. No. 617 of 2014)
  Control of Excisable Products (Amendment) Regulations 2013 (S.I. No. 368 of 2013)
  Disposal of Condemned Vehicles (Excise) Regulations 2013 (S.I. No. 109 of 2013)
  Mineral Oil Tax Regulations 2012 (S.I. No. 231 of 2012)
  Control of Excisable Products Regulations 2010 (S.I. No. 146 of 2010)
  Control of Excisable Products Regulations, 2001 (S.I. No. 443 of 2001)

*Commencement information is only provided where a commencement order has been made.

**See also S.I. No. 379 of 2004, regs. 2, 44