Updated to 14 August 2025 (Act No. 10 of 2025 and S.I. No. 402 of 2025)

Finance Act 2008
No. 3 of 2008

Contents

Commencement

SectionCommencement DateCommencement Information
Ss. 1-11 1 January 2008 Commenced as per s. 144(8)
S. 12(1)(a) 19 July 2004 Commenced as per s. 12(2)(a)
S. 12(1)(b) 1 October 1991 Commenced as per s. 12(2)(b)
S. 12(1)(c) 30 March 2007 Commenced as per s. 12(2)(c)
S. 12(1)(d) 17 July 2007 Commenced as per s. 12(2)(d)
S. 12(1)(e) 1 January 2008 Commenced as per s. 12(2)(e)
S. 12(1)(f) 1 May 2008 Commenced as per s. 12(2)(f)
S. 12(2) 1 January 2008 Commenced as per s. 144(8)
S. 13(1)(a) 1 January 2008 Commenced as per s. 144(8)
S. 13(1)(b) 1 February 2008 Commenced as per s. 13(2)(b)
S. 13(2) 1 January 2008 Commenced as per s. 144(8)
S. 14 31 January 2008 Commenced as per s. 14(2)
Ss. 15-17 1 January 2008 Commenced as per s. 144(8)
S. 18(1) 1 January 2008 Commenced as per s. 18(2)
S. 18(2) 1 January 2008 Commenced as per s. 144(8)
Ss. 19-25 1 January 2008 Commenced as per s. 144(8)
S. 26 Not yet commenced. Commencement order required under s. 26(2)
Ss. 27, 28 1 January 2008 Commenced as per s. 144(8)
S. 29(1)(a) 1 January 2008 Commenced as per s. 144(8)
S. 29(1)(b) 1 January 2008 Commenced as per s. 29(2)(b)
S. 29(1)(c)(i) 3 September 2007 Commenced as per s. 29(2)(c)
S. 29(1)(c)(ii) 1 January 2008 Commenced as per s. 29(2)(d)
S. 29(2) 1 January 2008 Commenced as per s. 144(8)
S. 30(1) Not yet commenced. Commencement order required under s. 30(2)
S. 30(2) 1 January 2008 Commenced as per s. 144(8)
S. 31 1 January 2008 Commenced as per s. 144(8)
S. 32(1)(a) Not yet commenced. Commencement order required under s. 32(2)
S. 32(1)(b) 1 January 2009 Finance Act 2008 (Commencement of Section 32(1)(B)) Order 2009 (S.I. No. 98 of 2009), art. 2
S. 32(1)(c), (d) Not yet commenced. Commencement order required under s. 32(2)
S. 32(2) Not yet commenced. Commencement order required under s. 32(2)
S. 33 1 January 2008 Commenced as per s. 144(8)
S. 34(1) 31 January 2008 Commenced as per s. 34(2)
S. 34(2) 1 January 2008 Commenced as per s. 144(8)
S. 35(1) 13 March 2008 Commenced as per s. 35(2)
S. 35(2) 1 January 2008 Commenced as per s. 144(8)
S. 36 13 March 2008 Commenced as per s. 36(2)
S. 37 15 July 2006 Commenced as per s. 37(2)
S. 38 13 March 2008 Commenced as per s. 38(2)
Ss. 39-45 1 January 2008 Commenced as per s. 144(8)
S. 46(1) Not yet commenced. Commencement order required under s. 46(2)
S. 46(2) 1 January 2008 Commenced as per s. 144(8)
S. 47, 48 1 January 2008 Commenced as per s. 144(8)
S. 49(1)(a) 1 January 2008 Commenced as per s. 144(8)
S. 49(1)(b) 31 January 2008 Commenced as per s. 49(2)(a)(i)
S. 49(2) 1 January 2008 Commenced as per s. 144(8)
S. 50, 51 1 January 2008 Commenced as per s. 144(8)
S. 52(1) 1 December 2002 Commenced as per s. 52(2)
S. 52(2) 1 January 2008 Commenced as per s. 144(8)
S. 53 1 January 2008 Commenced as per s. 144(8)
S. 54(1)(a)(i) Not yet commenced. Commencement order required under s. 54(2)(a)
S. 54(1)(a)(ii) 1 January 2008 Commenced as per s. 144(8)
S. 54(1)(b) 1 January 2008 Commenced as per s. 144(8)
S. 54(2) 1 January 2008 Commenced as per s. 144(8)
S. 55(1)(a) 1 January 2008 Commenced as per s. 144(8)
S. 55(1)(b) 6 December 2000 Commenced as per s. 55(2)(b)
S. 55(2) 1 January 2008 Commenced as per s. 144(8)
S. 56(1) as respects the Commission for Communications Regulations 1 December 2002 Commenced as per s. 56(2)(a)
S. 56(1) as respects the Digital Hub Development Agency 1 January 2008 Commenced as per s. 56(2)(b)
S. 56(2) 1 January 2008 Commenced as per s. 144(8)
Ss. 57-68 1 October 2008 Commenced as per s. 68
S. 69 1 October 2008 Commenced as per s. 69(2)
S. 70 1 October 2008 Commenced as per s. 70(2)
S. 71 1 November 2008 Commenced as per s. 71(3)
S. 72(1)(a)-(d) 1 November 2008 Commenced as per s. 72(2)(a)
S. 72(1)(e)(i) insofar as it relates to the deletion of para. (e) 13 March 2008 Commenced as per s. 72(2)(c)
S. 72(1)(e)(i) insofar as it relates to the deletion of para. (j) 1 November 2008 Commenced as per s. 72(2)(a)
S. 72(1)(e)(ii) 13 March 2008 Commenced as per s. 72(2)(c)
S. 72(1)(e)(iii), (iv) 1 November 2008 Commenced as per s. 72(2)(a)
S. 72(1)(e)(v) 1 October 2008 Commenced as per s. 72(2)(b)
S. 72(2) 1 November 2008 Commenced as per s. 72(2)(a)
Ss. 73-75 13 March 2008 Commenced on enactment
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. 76(2) 13 March 2008 Commenced on enactment
Ss. 77, 78 13 March 2008 Commenced on enactment
S. 79 1 July 2008 Commenced as per s. 79(2)
Ss. 80-82 13 March 2008 Commenced on enactment
S. 83 1 July 2008 Commenced as per s. 83
S. 84 1 July 2008 Commenced as per s. 84
S. 85 1 July 2008 Commenced as per s. 85
S. 86 13 March 2008 Commenced on enactment
S. 87 1 July 2008 Commenced as per s. 87
S. 88 1 July 2008 Commenced as per s. 88
S. 89 1 July 2008 Commenced as per s. 89
S. 90 13 March 2008 Commenced on enactment
S. 91 1 July 2008 Commenced as per s. 91
S. 92(a) 1 July 2008 Commenced as per s. 92(a)
S. 92(b) 1 July 2008 Commenced as per s. 92(b)
S. 92(c) 1 July 2008 Commenced as per s. 92(c)
S. 92(d) 13 March 2008 Commenced on enactment
S. 92(e) 1 May 2008 Commenced as per s. 92(e)
S. 92(f) 1 July 2008 Commenced as per s. 92(f)
S. 93(a) 1 July 2008 Commenced as per s. 93(a)
S. 93(b) 1 September 2008 Commenced as per s. 93(b)
S. 93(c)(i) 13 March 2008 Commenced on enactment
S. 93(c)(ii) 1 July 2008 Commenced as per s. 93(c)(ii)
S. 94(a)(i) 1 July 2008 Commenced as per s. 94(a)(i)
S. 94(a)(ii) 1 September 2008 Commenced as per s. 94(a)(ii)
S. 94(b) 1 July 2008 Commenced as per s. 94(b)
S. 94(c) 1 July 2008 Commenced as per s. 94(c)
S. 95(a) 1 July 2008 Commenced as per s. 95(a)
S. 95(b) 13 March 2008 Commenced on enactment
S. 96 1 July 2008 Commenced as per s. 96
S. 97 13 March 2008 Commenced on enactment
S. 98 1 July 2008 Commenced as per s. 98
S. 99, 100 13 March 2008 Commenced on enactment
S. 101(1)(a) 1 September 2008 Commenced as per s. 101(1)(a)
S. 101(1)(b) 1 July 2008 Commenced as per s. 101(1)(b)
S. 101(1)(c) 1 July 2008 Commenced as per s. 101(1)(c)
S. 101(1)(d), (e) 13 March 2008 Commenced on enactment
S. 101(2) 1 July 2008 Commenced as per s. 101(1)(2)
S. 102 13 March 2008 Commenced on enactment
S. 103 1 July 2008 Commenced as per s. 103
S. 104 13 March 2008 Commenced on enactment
S. 105 1 July 2008 Commenced as per s. 105
S. 106 1 July 2008 Commenced as per s. 106
S. 107(a) 1 May 2008 Commenced as per s. 107(a)
S. 107(b) 1 March 2008 Commenced as per s. 107(b)
S. 107(c) 13 March 2008 Commenced on enactment
Ss. 108-110 13 March 2008 Commenced on enactment
S. 111 26 November 2009 Finance Act 2008 (Commencement of Section 111) Order 2009 (S.I. No. 485 of 2009), art. 2
Ss. 112-128 13 March 2008 Commenced on enactment
S. 129 31 January 2008 Commenced as per s. 129(2)
Ss. 130-144 13 March 2008 Commenced on enactment
Sch. 4 1 July 2008 Commenced as per s. 109
Sch. 8 para. 1(a) 31 January 2008 Commenced as per sch. 8 para. 7(a)(i)
Sch. 8 para. 1(b)-(f) 13 March 2008 Commenced as per sch. 8 para. 7(a)(ii)
Sch. 8 para. 1(g) 13 March 2008 Commenced on enactment
Sch. 8 para. 1(h) 31 January 2008 Commenced as per sch. 8 para. 7(a)(i)
Sch. 8 para. 1(i)-(o) 13 March 2008 Commenced as per sch. 8 para. 7(a)(ii)
Sch. 8 para. 1(p) 31 January 2008 Commenced as per sch. 8 para. 7(a)(i)
Sch. 8 para. 1(q)-(v) 13 March 2008 Commenced as per sch. 8 para. 7(a)(ii)
Sch. 8 para. 2 13 March 2008 Commenced on enactment
Sch. 8 para. 3 13 March 2008 Commenced as per sch. 8 para. 7(c)
Sch. 8 para. 4 13 March 2008 Commenced as per sch. 8 para. 7(d)
Sch. 8 para. 5 2 April 2007 Commenced as per sch. 8 para. 7(e)
Sch. 8 para. 6 13 March 2008 Commenced as per sch. 8 para. 7(f)

Amendments and other effects

How Affected Affecting Provision Affecting Provision
Commencement Date
Commencement Source
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) 24 December 2008 Commenced on enactment
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) 24 December 2008 Commenced on enactment
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) 24 December 2008 Commenced on enactment
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) 9 April 2014 County Enterprise Boards (Dissolution) Act 2014 (Commencement) Order 2014 (S.I. No. 160 of 2014), art. 3(2)
S. 26(1)(a)(iii) amended Finance (No. 2) Act 2008 (No. 25 of 2008), ss. 20(1)(a), 20(2) 13 March 2008 Commenced as per s. 20(2)
S. 26(1)(a)(iv)(II) substituted Finance (No. 2) Act 2008 (No. 25 of 2008), ss. 20(1)(b), 20(2) 13 March 2008 Commenced as per s. 20(2)
S. 57(1) amended Finance Act 2011 (No. 6 of 2011), s. 81, schedule 3, paras. 7, 10(c) 6 February 2011 Commenced on enactment
S. 58(1) amended Finance Act 2012 (No. 9 of 2012), s. 80(a) 6 February 2011 Commenced on enactment
S. 59(2) amended Finance Act 2012 (No. 9 of 2012), s. 80(b) 6 February 2011 Commenced on enactment
S. 59(3) deleted Finance Act 2012 (No. 9 of 2012), s. 80(c) 6 February 2011 Commenced on enactment
S. 60(2) applied Electricity Tax Regulations 2008 (S.I. No. 385 of 2008), regs. 1(2), 5 1 October 2008 Electricity Tax Regulations 2008 (S.I. No. 385 of 2008), reg. 1(2)
S. 60(5) new subsection inserted Finance (No. 2) Act 2008 (No. 25 of 2008), s. 49(a) 24 December 2008 Commenced on enactment
S. 60(1A) inserted Finance Act 2012 (No. 9 of 2012), s. 80(d) 31 March 2012 Commenced on enactment
S. 62 form prescribed Electricity Tax Regulations 2008 (S.I. No. 385 of 2008), regs. 1(2), 3, schedule 1 1 October 2008 Electricity Tax Regulations 2008 (S.I. No. 385 of 2008), reg. 1(2)
S. 63 applied Electricity Tax Regulations 2008 (S.I. No. 385 of 2008), regs. 1(2), 6 1 October 2008 Electricity Tax Regulations 2008 (S.I. No. 385 of 2008), reg. 1(2)
S. 63(1)(g) amended Finance Act 2013 (No. 8 of 2013), s. 59(a) 27 March 2013 Commenced on enactment
S. 63(1)(h) inserted Finance Act 2013 (No. 8 of 2013), s. 59(a) 27 March 2013 Commenced on enactment
S. 63(4)(c)(ii) substituted Finance (No. 2) Act 2008 (No. 25 of 2008), s. 49(b) 24 December 2008 Commenced on enactment
S. 64 applied Electricity Tax Regulations 2008 (S.I. No. 385 of 2008), regs. 1(2), 6 1 October 2008 Electricity Tax Regulations 2008 (S.I. No. 385 of 2008), reg. 1(2)
S. 64(1) amended Finance Act 2013 (No. 8 of 2013), s. 59(b) 27 March 2013 Commenced on enactment
S. 64(3) substituted Finance (No. 2) Act 2008 (No. 25 of 2008), s. 49(c) 24 December 2008 Commenced on enactment
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 1 November 2010 Commenced as per s. 125
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) 24 December 2008 Commenced as per s. 99, sch. 6, para. 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) 24 December 2008 Commenced on enactment
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) 24 December 2008 Commenced on enactment
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) 24 December 2008 Commenced on enactment
S. 142 repealed Finance Act 2014 (No. 37 of 2014) s. 99(2), schedule 4 23 December 2014 Commenced on enactment
S. 144(4) repealed Value-Added Tax Consolidation Act 2010 (No. 31 of 2010), ss. 123, 125, schedule 8, pt. 1 1 November 2010 Commenced as per s. 125
Sch. 2 substituted Finance Act 2019 (45/2019), ss. 44, 76(9) 22 December 2019 Commenced on enactment
Sch. 4 repealed Value-Added Tax Consolidation Act 2010 (No. 31 of 2010), ss. 123, 125, schedule 8, pt. 1 1 November 2010 Commenced as per s. 125
Sch. 8, para. 3 repealed Value-Added Tax Consolidation Act 2010 (No. 31 of 2010), ss. 123, 125, schedule 8, pt. 1 1 November 2010 Commenced as per s. 125
Sch. 8, para. 7(c) repealed Value-Added Tax Consolidation Act 2010 (No. 31 of 2010), ss. 123, 125, schedule 8, pt. 1 1 November 2010 Commenced as per s. 125

SIs made under the Act

SectionSIs made under the Act
S. 66 Electricity Tax Regulations 2008 (S.I. No. 385 of 2008)