Contents

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

Commencement

Section	Commencement Date	Commencement Information
S. 16	1 January 2007	Finance Act 2007 (Section 16)(Commencement) Order 2009 (S.I. No. 447 of 2009), art. 2
S. 19	6 September 2007	Finance Act 2007 (Commencement of Section 19(1)) Order 2007) (S.I. No. 614 of 2007), art. 2
S. 51	27 February 2009	Finance Act 2007 (Commencement of Section 51(1)) Order 2009 (S.I. No. 68 of 2009), art. 2
S. 104	3 December 2007	Finance Act 2007 (Commencement of Section 104(1)) Order 2007 (S.I. No. 783 of 2007), art. 2
S. 109(1)(a)	1 October 2007	Finance Act 2007 (Commencement of Section 109) Order 2007 (S.I. No. 649 of 2007), art. 2

Amendments and other effects

How Affected	Affecting Provision
S. 13 references construed	Sport Ireland Act 2015 (No. 15 of 2015), ss. 6, 31
To be construed as if new par. 19(1)(ea) temporarily inserted. **	European Communities(Income Tax Relief for Investment in Corporate Trades "Business Expansion Scheme and Seed Capital Scheme) Regulations 2007 (S.I. No. 613 of 2007), regs. 1(2) and 2(a)(i)
S. 19 references to 'Science Foundation Ireland' construed as 'Taighde Éireann'	Research and Innovation Act 2024 (15/2024), ss. 1(2), 61
S. 19 functions transferred and references construed	County Enterprise Boards (Dissolution) Act 2014 (No. 4 of 2014), ss. 4, 6(1),(2), 14(2)
S. 19(1)(g) temporary amendment **	European Communities(Income Tax Relief for Investment in Corporate Trades "Business Expansion Scheme and Seed Capital Scheme) Regulations 2007 (S.I. No. 613 of 2007), regs. 1(2) and 2(a)(ii)
S. 19(2)(a)(iii) temporary amendment**	European Communities(Income Tax Relief for Investment in Corporate Trades "Business Expansion Scheme and Seed Capital Scheme) Regulations 2007 (S.I. No. 613 of 2007), regs. 1(2) and 2(b)
S. 59(b) deleted	Finance Act 2008 (No. 3 of 2008), s. 71(2) and (3)
S.s 67-73 repealed	Finance Act 2008 (No. 3 of 2008), s. 76(1) and (2), sch. 3, pt. 1
Pt. 3 (ss. 75 - 98)(in so far as it is unrepealed) rep.	Value-Added Tax Consolidation Act 2010 (No. 31 of 2010), ss. 123, 125 & sch. 8, pt. 1
S. 96(b) amended	Finance Act 2008 (No. 3 of 2008), s. 141, sch. 8, pars. 5 and 7(e)
S. 110 repealed	Finance (No. 2) Act 2008 (No. 25 of 2008), s. 82(2)
S. 121(in so far as it relates to value-added tax) rep.	Value-Added Tax Consolidation Act 2010 (No. 31 of 2010), ss. 123, 125 & sch. 8, pt. 1
S. 127 repealed with saver	Customs Act 2015 (No. 18 of 2015), ss. 1(3), (4), 3(1), 4, 5, sch. 1 pt. 1, item 50
S. 130(4) rep.	Value-Added Tax Consolidation Act 2010 (No. 31 of 2010), ss. 123, 125 & sch. 8, pt. 1
Sch. 3 rep.	Value-Added Tax Consolidation Act 2010 (No. 31 of 2010), ss. 123, 125 & sch. 8, pt. 1
Sch. 4, para. 3 rep.	Value-Added Tax Consolidation Act 2010 (No. 31 of 2010), ss. 123, 125 & sch. 8, pt. 1
Sch. 4, para. 6(c) rep.	Value-Added Tax Consolidation Act 2010 (No. 31 of 2010), ss. 123, 125 & sch. 8, pt. 1

SIs made under the Act

Section	SIs made under the Act
None

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