Contents

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

Commencement

Section	Commencement Date	Commencement Information
S. 18	1 January 2009	Finance (No. 2) Act 2008 (Section 18)(Commencement) Order 2009, (S.I. No. 448 of 2009), art. 2
S. 28(1)	1 January 2009	Finance (No. 2) Act 2008 (Commencement of Section 28(1)) Order 2009 (S.I. No. 97 of 2009), art. 2
S. 31	15 December 2009	Finance (No. 2) Act 2008 (Commencement of Section 31) Order 2009 (S.I. No. 516 of 2009), art. 2
S. 35	24 September 2009	Finance (No. 2) Act 2008 (Commencement of section 35) Order 2009 (S.I. No. 392 of 2009), art. 2, as respects expenditure incurred after 24 September 2009 and in any accounting period commencing on or after 1 January 2009.
S. 37	23 March 2009	Finance (No. 2) Act 2008 (Commencement of Section 37) Order 2009 (S.I. No. 91 of 2009), art. 2
S. 57(1)	6 July 2012	Finance (No. 2) Act 2008 (Commencement of Section 57(1)) Order 2012 (S.I. No. 227 of 2012), art. 2
S. 79(1)	26 Novermber 2009	Finance (No. 2) Act 2008 (Commencement of Section 79(1)) Order 2009 (S.I. No. 484 of 2009), art. 2
Sch. 5 (in part)	26 November 2009	Finance (No. 2) Act 2008 (Schedule 5) (Commencement of Certain Provisions) Order 2009 (S.I. No. 483 of 2009), art. 2. Subsections (2)(c) and (4)(c) of section 134A (inserted into the Stamp Duties Consolidation Act 1999 (No. 31 of 1999) by paragraph 5(d) of Schedule 5 to the Finance (No. 2) Act 2008 (No. 25 of 2008)) together with any references in that section to the said subsections (2)(c) and (4)(c) come into operation on 26 November 2009.

Amendments and other effects

How Affected	Affecting Provision
References construed	Local Government Reform Act 2014 (No. 1 of 2014), ss. 1(22), 9(2), 9(3), 25(2)
S. 6(1)(b)(i) amended	Finance (No. 2) Act 2013 (No. 41 of 2013), ss. 11(a)(i), 87(7)
S. 6(1)(b)(ii) deleted	Finance Act 2019 (45/2019), ss. 6(3), 76(8)
S. 6(1)(c) partial deletion	Finance Act 2009 (No. 12 of 2009), s. 30(4)(a), 5(d)
S. 6(1)(c)(iia) inserted	Finance Act 2009 (No. 12 of 2009), s. 30(4)(a), 5(d)
S. 6(1)(c)(iii) deleted	Finance Act 2019 (45/2019), ss. 6(3), 76(8)
S. 6(1)(d) amended	Finance (No. 2) Act 2013 (No. 41 of 2013), ss. 11(a)(ii), 87(7)
S. 6(1)(e) deleted	Finance Act 2019 (45/2019), ss. 6(3), 76(8)
S. 6(1)(f)(ii) amended	Finance (No. 2) Act 2013 (No. 41 of 2013), ss. 11(a)(iii), 87(7)
S. 6(1)(g)(ii) amended	Finance (No. 2) Act 2013 (No. 41 of 2013), ss. 11(a)(iv), 87(7)
S. 6(2) applied with modifications	Finance Act 2010 (No. 5 of 2010), s. 159, schedule 4, para. 6(e)
S. 6(2) substituted	Finance (No. 2) Act 2013 (No. 41 of 2013), ss. 11(b), 87(7)
S. 53 restricted	Finance Act 2009 (No. 12 of 2009), ss. 17(1), 17(2)
S. 53(1)(a) deemed never to have had effect	Finance Act 2009 (No. 12 of 2009), ss. 17(1), 17(2)
S. 55(1) definition of "airport" substituted	Finance Act 2009 (No. 12 of 2009), s. 18(a)
S. 55(2) cesser	Air Travel Tax (Abolition) Order 2014 (S.I. No. 130 of 2014), art. 2
S. 55(2)(b) substituted	Finance Act 2011 (No. 6 of 2011), s. 48
S. 55(2)(d) provision of security under	Air Travel Tax Regulations 2009 (S.I. No. 134 of 2009), reg. 5
S. 55(2A) inserted	Finance (No. 2) Act 2011 (No. 8 of 2011), s. 2
S. 55(3) application for registration form prescribed	Air Travel Tax Regulations 2009 (S.I. No. 134 of 2009), reg. 3, schedule 1
S. 55(4) substituted	Finance Act 2009 (No. 12 of 2009), s. 18(b)
Pt. 3 (ss. 67-77) (in so far as it is unrepealed) repealed	Value-Added Tax Consolidation Act 2010 (No. 31 of 2010), ss. 123, 125, schedule 8, pt. 1
S. 82(1) repealed	Finance Act 2013 (No. 8 of 2013), s. 78(2)
S. 82(3) repealed	Finance Act 2013 (No. 8 of 2013), s. 78(2)
S. 98(2) amended	Finance Act 2009 (No. 12 of 2009), s. 30(4)(a), 5(e)
S. 100 repealed	Finance Act 2014 (No. 37 of 2014) s. 99(2), schedule 4
S. 100(2) applied with modification	Finance Act 2010 (No. 5 of 2010), s. 162(2)
S. 102(4) repealed	Value-Added Tax Consolidation Act 2010 (No. 31 of 2010), ss. 123, 125, schedule 8, pt. 1
Sch. 5, pt. 3 repealed	Value-Added Tax Consolidation Act 2010 (No. 31 of 2010), ss. 123, 125, schedule 8, pt. 1
Sch. 6, para. 4 repealed	Value-Added Tax Consolidation Act 2010 (No. 31 of 2010), ss. 123, 125, schedule 8, pt. 1
Sch. 6, para. 7(d) repealed	Value-Added Tax Consolidation Act 2010 (No. 31 of 2010), ss. 123, 125, schedule 8, pt. 1

SIs made under the Act

Section	SIs made under the Act
S. 55	Air Travel Tax (Abolition) Order 2014 (S.I. No. 130 of 2014)
	Air Travel Tax Regulations 2009 (S.I. No. 134 of 2009)

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