Contents

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

Commencement

Section	Commencement Date	Commencement Information
S. 32(1)(b)	1 January 2009	Finance (No. 2) Act 2008 (Commencement of Section 28(1)) Order 2009 (S.I. No. 98 of 2009), art. 2
S. 76(1)	31 July 2009	Finance Act 2008 (Commencement of section 76(1)) Order 2009 (S.I. No. 322 of 2009), art. 2
S. 111	26 November 2009	Finance Act 2008 (Commencement of Section 111) Order 2009 (S.I. No. 485 of 2009), art. 2

Amendments and other effects

How Affected	Affecting Provision
S. 5(d)(ii) amended	Finance (No. 2) Act 2008 (No. 25 of 2008), s. 99(1), schedule 6, paras. 6(a)(i), 7(f)(i)
S. 5(f) amended	Finance (No. 2) Act 2008 (No. 25 of 2008), s. 99(1), schedule 6, paras. 6(a)(ii), 7(f)(i)
S. 5(g) amended	Finance (No. 2) Act 2008 (No. 25 of 2008), s. 99(1), schedule 6, paras. 6(a)(iii), 7(f)(i)
S. 24 functions transferred and references construed	County Enterprise Boards (Dissolution) Act 2014 (No. 4 of 2014), ss. 4, 6(1), 6(2), 14(2)
S. 26(1)(a)(iii) amended	Finance (No. 2) Act 2008 (No. 25 of 2008), ss. 20(1)(a), 20(2)
S. 26(1)(a)(iv)(II) substituted	Finance (No. 2) Act 2008 (No. 25 of 2008), ss. 20(1)(b), 20(2)
S. 57(1) amended	Finance Act 2011 (No. 6 of 2011), s. 81, schedule 3, paras. 7, 10(c)
S. 58(1) amended	Finance Act 2012 (No. 9 of 2012), s. 80(a)
S. 59(2) amended	Finance Act 2012 (No. 9 of 2012), s. 80(b)
S. 59(3) deleted	Finance Act 2012 (No. 9 of 2012), s. 80(c)
S. 60(2) applied	Electricity Tax Regulations 2008 (S.I. No. 385 of 2008), regs. 1(2), 5
S. 60(5) new subsection inserted	Finance (No. 2) Act 2008 (No. 25 of 2008), s. 49(a)
S. 60(1A) inserted	Finance Act 2012 (No. 9 of 2012), s. 80(d)
S. 62 form prescribed	Electricity Tax Regulations 2008 (S.I. No. 385 of 2008), regs. 1(2), 3, schedule 1
S. 63 applied	Electricity Tax Regulations 2008 (S.I. No. 385 of 2008), regs. 1(2), 6
S. 63(1)(g) amended	Finance Act 2013 (No. 8 of 2013), s. 59(a)
S. 63(1)(h) inserted	Finance Act 2013 (No. 8 of 2013), s. 59(a)
S. 63(4)(c)(ii) substituted	Finance (No. 2) Act 2008 (No. 25 of 2008), s. 49(b)
S. 64 applied	Electricity Tax Regulations 2008 (S.I. No. 385 of 2008), regs. 1(2), 6
S. 64(1) amended	Finance Act 2013 (No. 8 of 2013), s. 59(b)
S. 64(3) substituted	Finance (No. 2) Act 2008 (No. 25 of 2008), s. 49(c)
Pt. 3 (ss. 82-109)(insofar as it is unrepealed) repealed	Value-Added Tax Consolidation Act 2010 (No. 31 of 2010), ss. 123, 125, schedule 8, pt. 1
S. 108 deleted (and deemed never to have had effect)	Finance (No. 2) Act 2008 (No. 25 of 2008), s. 99(1), schedule 6 , paras. 6(b), 7(f)(ii)
S. 111(1)(a)(iii) amended	Finance (No. 2) Act 2008 (No. 25 of 2008), ss. 79(2)(a), 79(3)(b)
S. 111(1)(c) amended	Finance (No. 2) Act 2008 (No. 25 of 2008), ss. 79(2)(b)(i), 79(2)(ii), 79(3)(b)
S. 111(1)(f) amended	Finance (No. 2) Act 2008 (No. 25 of 2008), ss. 79(2)(c)(i), 79(2)(ii), 79(3)(b)
S. 142 repealed	Finance Act 2014 (No. 37 of 2014) s. 99(2), schedule 4
S. 144(4) repealed	Value-Added Tax Consolidation Act 2010 (No. 31 of 2010), ss. 123, 125, schedule 8, pt. 1
Sch. 2 substituted	Finance Act 2019 (45/2019), ss. 44, 76(9)
Sch. 4 repealed	Value-Added Tax Consolidation Act 2010 (No. 31 of 2010), ss. 123, 125, schedule 8, pt. 1
Sch. 8, para. 3 repealed	Value-Added Tax Consolidation Act 2010 (No. 31 of 2010), ss. 123, 125, schedule 8, pt. 1
Sch. 8, para. 7(c) 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. 66	Electricity Tax Regulations 2008 (S.I. No. 385 of 2008)

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