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Updated to 30 June 2025 (Act No. 5 of 2025 and S.I. No. 275 of 2025)

Finance Act 2010
No. 5 of 2010

Contents

Commencement

SectionCommencement DateCommencement Information
S. 1 3 April 2010 Commenced on enactment
Ss. 2-15 1 January 2010 Commenced as per s. 165(8)
S. 16(a) 1 January 2010 Commenced as per s. 165(8)
S. 16(1)(b) 4 February 2010 Commenced as per s. 16(2)(b)
S. 16(1)(c) 1 January 2010 Commenced as per s. 165(8)
S. 16(1)(d), (e) 4 February 2010 Commenced as per s. 16(2)(b)
S. 16(2) 1 January 2010 Commenced as per s. 165(8)
Ss. 17-25 1 January 2010 Commenced as per s. 165(8)
S. 27(1) Not yet commenced. Commencement order required under s. 27(2)
S. 27(2) 1 January 2010 Commenced as per s. 165(8)
Ss. 28-30 1 January 2010 Commenced as per s. 165(8)
S. 31 3 April 2010 Commenced as per s. 31(2)
S. 32 3 April 2010 Commenced as per s. 32(2)
Ss. 33, 34 1 January 2010 Commenced as per s. 165(8)
S. 35 4 February 2010 Commenced as per s. 35(2)
S. 36 1 January 2010 Commenced as per s. 165(8)
S. 37(1)(a)-(d) 1 January 2010 Commenced as per s. 165(8)
S. 37(1)(e) 3 April 2010 Commenced as per s. 37(2)(b)
S. 37(1)(f)-(h) 1 January 2011 Finance Act 2010 (Section 37(1)(f), (g) and (h)) (Commencement) Order 2011 (S.I. No. 115 of 2011), art. 2
S. 37(1)(i) 1 January 2011 Finance Act 2010 (Section 37(1)(i)) (Commencement) Order 2011 (S.I. No. 114 of 2011), art. 2
S. 37(2) 1 January 2010 Commenced as per s. 165(8)
Ss. 38-43 1 January 2010 Commenced as per s. 165(8)
S. 44 10 May 2010 Finance Act 2010 (Commencement of Section 44) Order 2010 (S.I. No. 196 of 2010), art. 2
Ss. 45-53 1 January 2010 Commenced as per s. 165(8)
S. 54(1)(a)-(i) 1 January 2010 Commenced as per s. 165(8)
S. 54(1)(j), (k) 1 January 2010 Commenced as per s. 54(2)(b)
S. 54(1)(l) 1 January 2010 Commenced as per s. 165(8)
S. 54(2) 1 January 2010 Commenced as per s. 165(8)
Ss. 55-63 1 January 2010 Commenced as per s. 165(8)
S. 64(1)(a) 3 April 2010 Commenced on enactment
S. 64(1)(b) 10 December 2009 Commenced as per s. 64(1)(b)
S. 64(1)(c) 10 December 2009 Commenced as per s. 64(1)(c)
S. 64(1)(d) 1 May 2010 Commenced as per s. 64(1)(d), (2)(a)
S. 64(1)(e) 1 May 2010 Commenced as per s. 64(1)(e), (2)(a)
S. 64(1)(f), (g) 10 December 2009 Commenced as per s. 64(2)(b)
S. 64(1)(h) 3 April 2010 Commenced on enactment
S. 64(1)(i) 10 December 2009 Commenced as per s. 64(2)(b)
S. 64(2) 3 April 2010 Commenced on enactment
S. 65 1 May 2013 Commenced as per s. 65(3), S.I. No. 127 of 2013, art. 2
Ss. 66-76 1 May 2010 Commenced as per s. 76
Ss. 77 - 87 1 May 2013 Finance Act 2010 (Commencement of Chapter 3 of Part 3) Order 2013 (S.I. No. 127 of 2013), art. 2
S. 88 10 December 2009 Commenced as per s. 88
S. 89 3 April 2010 Commenced on enactment
S. 90 1 April 2010 Commenced as per s. 90(2)
S. 91 1 April 2010 Commenced as per s. 91(4)
S. 92 1 April 2010 Commenced as per s. 92(2)
S. 93 1 April 2010 Commenced as per s. 93(2)
Ss. 94-101 3 April 2010 Commenced on enactment
S. 102(1)(a)-(f) 1 January 2011 Commenced as per s. 102(2)
S. 102(1)(g) 3 April 2010 Commenced on enactment
S. 102(1)(h)-(l) 1 January 2011 Commenced as per s. 102(2)
S. 102(1)(m), (n) 3 April 2010 Commenced on enactment
S. 102(2) 3 April 2010 Commenced on enactment
Ss. 103, 104 3 April 2010 Commenced on enactment
S. 105(1) 1 January 2011 Commenced as per s. 105(2)
S. 105(2) 3 April 2010 Commenced on enactment
Ss. 106-112 3 April 2010 Commenced on enactment
S. 113(a) 1 January 2010 Commenced as per s. 113(a)
S. 113(b) 3 April 2010 Commenced on enactment
S. 113(c) 1 July 2010 Commenced as per s. 113(c)
S. 113(d) 1 January 2010 Commenced as per s. 113(d)
S. 113(e) 1 July 2010 Commenced as per s. 113(e)
Ss. 114, 115 3 April 2010 Commenced on enactment
S. 116 1 July 2010 Commenced as per s. 116
S. 117(1)(a) 3 April 2010 Commenced on enactment
S. 117(1)(b) insofar as it applies to the supply of community facilities Not yet commenced. Commencement order required under s. 117(2)(b)
S. 117(1)(b) except insofar as it applies to the supply of community facilities 1 July 2010 Commenced as per s. 117(2)(a)
S. 117(1)(c) 8 March 2010 Commenced as per s. 117(1)(c)
S. 117(2) 3 April 2010 Commenced on enactment
S. 118 1 July 2010 Commenced as per s. 118
S. 119 1 January 2010 Commenced as per s. 119
S. 120 1 January 2010 Commenced as per s. 120
S. 121 1 January 2010 Commenced as per s. 121
S. 122 1 January 2010 Commenced as per s. 122
S. 123 1 January 2010 Commenced as per s. 123
Ss. 124, 125 3 April 2010 Commenced on enactment
S. 126 1 January 2010 Commenced as per s. 126
S. 127 3 April 2010 Commenced on enactment
S. 128 1 January 2010 Commenced as per s. 128
Ss. 129-132 3 April 2010 Commenced on enactment
S. 133(1) 8 April 2010 Finance Act 2010 (Section 133 (1)) (Commencement) Order 2010 (S.I. No. 147 of 2010), art. 2
S. 133(2) 3 April 2010 Commenced on enactment
Ss. 134-138 3 April 2010 Commenced on enactment
S. 139(1)(a) 1 January 2010 Commenced as per s. 139(2)(a)
S. 139(1)(b) 3 April 2010 Commenced on enactment
S. 139(1)(c) 1 January 2010 Commenced as per s. 139(2)(a)
S. 139(2) 3 April 2010 Commenced on enactment
Ss. 140-146 3 April 2010 Commenced on enactment
S. 147(1)(a)-(d) 3 April 2010 Commenced as per s. 147(4)(a)
S. 147(1)(e)(i) 3 April 2010 Commenced as per s. 147(4)(a)
S. 147(1)(e)(ii) 14 June 2010 Commenced as per s. 147(4)(b), S.I. No. 282 of 2010, art. 2
S. 147(1)(e)(iii) 3 April 2010 Commenced as per s. 147(4)(a)
S. 147(1)(f)-(j) 3 April 2010 Commenced as per s. 147(4)(a)
S. 147(1)(k), (l) 14 June 2010 Commenced as per s. 147(4)(b), S.I. No. 282 of 2010, art. 2
S. 147(1)(m) 3 April 2010 Commenced as per s. 147(4)(a)
S. 147(1)(n), (o) 14 June 2010 Commenced as per s. 147(4)(b), S.I. No. 282 of 2010, art. 2
S. 147(1)(p)-(s) 14 June 2010 Commenced as per Finance Act 2012 (9/2012), ss. 115(6), 141(9)
S. 147(2)-(4) 3 April 2010 Commenced on enactment
Ss. 148-162 3 April 2010 Commenced on enactment
S. 163(1) Not yet commenced. Commencement order required under s. 163(2)
S. 163(2) 3 April 2010 Commenced on enactment
Ss. 164, 165 3 April 2010 Commenced on enactment
Schs. 1-3 3 April 2010 Commenced on enactment
Sch. 4 para. 1(a)-(c) 3 April 2010 Commenced as per sch. 4 para. 6(a)(i)
Sch. 4 para. 1(d) 6 April 2001 Commenced as per sch. 4 para. 6(a)(ii)
Sch. 4 para. 1(e)-(l) 3 April 2010 Commenced as per sch. 4 para. 6(a)(i)
Sch. 4 para. 2(a) 3 April 2010 Commenced on enactment
Sch. 4 para. 2(b) 30 December 2009 Commenced as per sch. 4 para. 6(b)(ii)
Sch. 4 para. 2(c) 3 April 2010 Commenced as per sch. 4 para. 6(b)(iii)
Sch. 4 para. 3 3 April 2010 Commenced as per sch. 4 para. 6(c)
Sch. 4 para. 4(a), (b) 1 January 2010 Commenced as per sch. 4 para. 6(d)(i)
Sch. 4 para. 4(c)-(g) 3 April 2010 Commenced as per sch. 4 para. 6(d)(ii)
Sch. 4 para. 5, 6 3 April 2010 Commenced on enactment

Amendments and other effects

How Affected Affecting Provision Affecting Provision
Commencement Date		 Commencement Source
S. 42(2) amended Finance Act 2019 (45/2019), ss. 27(5)(a), 76(8) 22 December 2019 Commenced on enactment
S. 65(1) substituted Finance Act 2012 (9/2012), s. 79 31 March 2012 Commenced on enactment
S. 66 amended Finance Act 2022 (44/2022), s. 46(1)(a), (2) 1 April 2024 Finance Act 2022 (Section 46(1)) (Commencement) Order 2024 (S.I. No. 101 of 2024), art. 2
S. 66(1) amended Finance Act 2012 (9/2012), s. 81(a) 31 March 2012 Commenced on enactment
S. 67(1) substituted Finance Act 2020 (26/2020), ss. 28, 28(a) 19 December 2020 Commenced on enactment
S. 67(1) amended Finance Act 2019 (45/2019), ss. 45, 45(a) 1 May 2020 Commenced as per s. 45
  Finance Act 2016 (18/2016), ss. 40(1), 40(2) 1 January 2017 Finance Act 2016 (Sections 38, 39 and 40) (Commencement) Order 2016 (S.I. No. 675 of 2016), art. 2(b)
  Finance Act 2012 (9/2012), s. 81(b) 1 May 2012 Commenced as per s. 81(b)
S. 67(3) substituted Finance Act 2020 (26/2020), ss. 28, 28(b) 19 December 2020 Commenced on enactment
S. 67(3) amended Finance Act 2019 (45/2019), ss. 45, 45(b) 1 May 2020 Commenced as per s. 45
  Finance Act 2012 (9/2012), s. 81(c) 1 May 2012 Commenced as per s. 81(c)
S. 68 substituted Finance Act 2012 (9/2012), s. 81(d) 31 March 2012 Commenced on enactment
S. 69 form specified Natural Gas Carbon Tax Regulations 2010 (S.I. No. 191 of 2010), art. 3, schedule 1 5 May 2010 Commenced on enactment
S. 70(3) inserted Finance Act 2012 (9/2012), s. 81(e) 31 March 2012 Commenced on enactment
S. 71(1)(a) amended Finance Act 2013 (8/2013), s. 60(a) 27 March 2013 Commenced on enactment
S. 71(1)(a) substituted Finance Act 2012 (9/2012), s. 81(f) 31 March 2012 Commenced on enactment
S. 71(1)(b) amended Finance Act 2016 (18/2016), ss. 41(1)(a)(i), 41(3) 1 January 2017 Finance Act 2016 (Sections 41, 42 and 43) (Commencement) Order 2016 (S.I. No. 676 of 2016), art. 2
  Finance Act 2013 (8/2013), s. 60(a) 27 March 2023 Commenced on enactment
S. 71(1)(c) amended Finance Act 2022 (44/2022), s. 46(1)(b)(i), (2) 1 April 2024 Finance Act 2022 (Section 46(1)) (Commencement) Order 2024 (S.I. No. 101 of 2024), art. 2
  Finance Act 2016 (18/2016), ss. 41(1)(a)(ii), 41(3) 1 January 2017 Finance Act 2016 (Sections 41, 42 and 43) (Commencement) Order 2016 (S.I. No. 676 of 2016), art. 2
S. 71(1)(c) inserted Finance Act 2013 (8/2013), s. 60(b) 27 March 2013 Commenced on enactment
S. 71(1)(d) amended Finance Act 2022 (44/2022), s. 46(1)(b)(ii), (2) 1 April 2024 Finance Act 2022 (Section 46(1)) (Commencement) Order 2024 (S.I. No. 101 of 2024), art. 2
S. 71(1)(d) inserted Finance Act 2016 (18/2016), ss. 41(1)(a)(iii), 41(3) 1 January 2017 Finance Act 2016 (Sections 41, 42 and 43) (Commencement) Order 2016 (S.I. No. 676 of 2016), art. 2
S. 71(1)(e) inserted Finance Act 2022 (44/2022), s. 46(1)(b)(iii), (2) 1 April 2024 Finance Act 2022 (Section 46(1)) (Commencement) Order 2024 (S.I. No. 101 of 2024), art. 2
S. 71(1)(f) inserted Finance Act 2022 (44/2022), s. 46(1)(b)(iii), (2) 1 April 2024 Finance Act 2022 (Section 46(1)) (Commencement) Order 2024 (S.I. No. 101 of 2024), art. 2
S. 71(1A) inserted Finance Act 2016 (18/2016), ss. 41(1)(b), 41(3) 1 January 2017 Finance Act 2016 (Sections 41, 42 and 43) (Commencement) Order 2016 (S.I. No. 676 of 2016), art. 2
S. 71(2) substituted Finance Act 2016 (18/2016), ss. 41(1)(c), 41(3) 1 January 2017 Finance Act 2016 (Sections 41, 42 and 43) (Commencement) Order 2016 (S.I. No. 676 of 2016), art. 2
  Finance Act 2012 (9/2012), s. 81(g) 31 March 2012 Commenced on enactment
S. 71(3) inserted Finance Act 2012 (9/2012), s. 81(h) 31 March 2012 Commenced on enactment
S. 72 requirement to keep records Natural Gas Carbon Tax Regulations 2010 (S.I. No. 191 of 2010), art. 4(2) 5 May 2010 Commenced on enactment
S. 72(2) substituted Finance Act 2016 (18/2016), ss. 41(2)(a), 41(3) 1 January 2017 Finance Act 2016 (Sections 41, 42 and 43) (Commencement) Order 2016 (S.I. No. 676 of 2016), art. 2
S. 72(2)(a) amended Finance Act 2022 (44/2022), s. 46(1)(c), (2) 1 April 2024 Finance Act 2022 (Section 46(1)) (Commencement) Order 2024 (S.I. No. 101 of 2024), art. 2
S. 72(3) inserted Finance Act 2016 (18/2016), ss. 41(2)(b), 41(3) 1 January 2017 Finance Act 2016 (Sections 41, 42 and 43) (Commencement) Order 2016 (S.I. No. 676 of 2016), art. 2
S. 77 amended Finance (No. 2) Act 2013 (41/2013), s. 51(1)(a) 18 December 2013 Commenced on enactment
  Finance Act 2013 (8/2013), s. 61(1)(b) 27 March 2013 Commenced on enactment
  Finance Act 2012 (9/2012), s. 82(a) 31 March 2012 Commenced on enactment
  Value-Added Tax Consolidation Act 2010 (31/2010), ss. 123, 125, schedule 7, pt. 1 1 November 2010 Commenced as per s. 125
S. 78 substituted Finance Act 2020 (26/2020), ss. 29, 29(a) 19 December 2020 Commenced on enactment
S. 78(2) deleted Finance (No. 2) Act 2013 (41/2013), s. 51(1)(b) 18 December 2013 Commenced on enactment
S. 78(3) amended Finance Act 2019 (45/2019), ss. 46, 46(a) 1 May 2020 Commenced as per s. 46
  Finance Act 2013 (8/2013), s. 61(1)(c) 27 March 2013 Commenced on enactment
  Finance Act 2013 (8/2013), s. 61(2)(b) 1 May 2014 Commenced as per s. 61(2)
S. 79 obligation to provide declaration and keep records imposed Solid Fuel Carbon Tax Regulations 2013 (S.I. No. 191 of 2013), regs. 8, 11 10 June 2013 Commenced as per art. 2
S. 79 substituted Finance Act 2013 (8/2013), s. 61(1)(d) 27 March 2013 Commenced on enactment
  Finance Act 2012 (9/2012), s. 82(b) 31 March 2012 Commenced on enactment
  Finance Act 2011 (6/2011), s. 44 6 February 2011 Commenced on enactment
S. 80 substit. Finance Act 2013 (8/2013), s. 61(1)(e) 27 March 2013 Commenced on enactment
S. 82 obligation to provide declaration and keep records imposed Solid Fuel Carbon Tax Regulations 2013 (S.I. No. 191 of 2013), regs. 9-11 5 May 2010 Commenced on enactment
S. 82 substituted Finance Act 2012 (9/2012), s. 82(c) 31 March 2012 Commenced on enactment
S. 82(1)(a) amended Finance Act 2016 (18/2016), ss. 42(1)(a)(i), 42(3) 1 January 2017 Finance Act 2016 (Sections 41, 42 and 43) (Commencement) Order 2016 (S.I. No. 676 of 2016), art. 2
S. 82(1)(b) amended Finance Act 2016 (18/2016), ss. 42(1)(a)(ii), 42(3) 1 January 2017 Finance Act 2016 (Sections 41, 42 and 43) (Commencement) Order 2016 (S.I. No. 676 of 2016), art. 2
  Finance Act 2013 (8/2013), s. 61(1)(f) 27 March 2013 Commenced on enactment
S. 82(1)(c) amended Finance Act 2016 (18/2016), ss. 42(1)(a)(iii), 42(3) 1 January 2017 Finance Act 2016 (Sections 41, 42 and 43) (Commencement) Order 2016 (S.I. No. 676 of 2016), art. 2
S. 82(1)(c) inserted Finance Act 2013 (No. 8 of 2013), s. 61(1)(f) 27 March 2013 Commenced on enactment
S. 82(1)(d) inserted Finance Act 2016 (18/2016), ss. 42(1)(a)(iv), 42(3) 1 January 2017 Finance Act 2016 (Sections 41, 42 and 43) (Commencement) Order 2016 (S.I. No. 676 of 2016), art. 2
S. 82(1A) inserted Finance Act 2016 (18/2016), ss. 42(1)(b), 42(3) 1 January 2017 Finance Act 2016 (Sections 41, 42 and 43) (Commencement) Order 2016 (S.I. No. 676 of 2016), art. 2
S. 82(2) substituted Finance Act 2016 (18/2016), ss. 42(1)(c), 42(3) 1 January 2017 Finance Act 2016 (Sections 41, 42 and 43) (Commencement) Order 2016 (S.I. No. 676 of 2016), art. 2
S. 82A inserted Finance (No. 2) Act 2013 (41/2013), s. 51(1)(c), (2) 1 November 2016 Finance (No. 2) Act 2013 (section 51(1)(c) (Commencement) Order 2016 (S.I. No. 547 of 2016)
S. 83(2) substituted Finance Act 2016 (18/2016), ss. 42(2)(a), 42(3) 1 January 2017 Finance Act 2016 (Sections 41, 42 and 43) (Commencement) Order 2016 (S.I. No. 676 of 2016), art. 2
S. 83(3) inserted Finance Act 2016 (18/2016), ss. 42(2)(b), 42(3) 1 January 2017 Finance Act 2016 (Sections 41, 42 and 43) (Commencement) Order 2016 (S.I. No. 676 of 2016), art. 2
S. 85 particulars for application prescribed Solid Fuel Carbon Tax Regulations 2013 (S.I. No. 191 of 2013), reg. 4, schedule 1 5 May 2013 Commenced on enactment
S. 95-96 repealed with saver Customs Act 2015 (18/2015), ss. 1(3), (4), 3(1), 4, 5, schedule 1 pt. 1, item 51 31 December 2016 Customs Act 2015 (Commencement) Order 2016 (S.I. No. 611 of 2016), art. 2
S. 97 delegation of functions Customs and Excise (Provision of Information relating to Persons, Conveyances and Goods) Regulations 2011 (S.I. No. 410 of 2011), regs. 1(2), 8 15 August 2011 Commenced as per reg. 1(2)
S. 97(5) conditions on retention of information Customs and Excise (Provision of Information relating to Persons, Conveyances and Goods) Regulations 2011 (S.I. No. 410 of 2011), regs. 1(2), 7 15 August 2011 Commenced as per reg. 1(2)
S. 107 references construed European Union (End-of-Life Vehicles) Regulations 2014 (S.I. No. 281 of 2014), regs. 3, 37(3) 21 June 2014 Commenced as per reg. 3
Pt. 4 (ss. 112-133)(in so far as it is unrepealed) rep. Value-Added Tax Consolidation Act 2010 (31/2010), ss. 123, 125, schedule 8, pt. 1 1 November 2010 Commenced as per s. 125
S. 117(1)(c) restricted Value-Added Tax Consolidation Act 2010 (31/2010), ss. 124(6), 125 1 November 2010 Commenced as per s. 125
S. 147(1)(p) deemed to have applied Finance Act 2012 (9/2012), ss. 115(6), 141(9) 31 March 2012 Commenced on enactment
S. 147(4) restricted Finance Act 2012 (9/2012), ss. 115(6), 141(9) 31 March 2012 Commenced on enactment
S. 149(2)(b) amended Finance Act 2011 (6/2011), s. 73 3 April 2010 Commenced as per s. 73
S. 161(10) substituted Finance Act 2012 (9/2012), s. 135 31 March 2012 Commenced on enactment
S. 162 applied with modification Finance Act 2011 (6/2011), s. 82(2) 6 February 2011 Commenced on enactment
S. 162 repealed Finance Act 2014 (37/2014) s. 99(2), schedule 4 23 December 2014 Commenced on enactment
S. 163 repealed Bretton Woods Agreements (Amendment) Act 2022 (36/2022), ss. 10, 11(3) 15 November 2022 Bretton Woods Agreements (Amendment) Act 2022 (Commencement) Order 2022 (S.I. No. 567 of 2022), art. 2
S. 165(4) repealed Value-Added Tax Consolidation Act 2010 (31/2010), ss. 123, 125, schedule 8, pt. 1 1 November 2010 Commenced as per s. 125
Sch. 1 substituted Finance Act 2020 (26/2020), ss. 29, 29(b) 19 December 2020 Commenced on enactment
  Finance Act 2019 (45/2019), ss. 46, 46(b) 1 May 2020 Commenced as per s. 46
  Finance Act 2013 (8/2013), s. 61(1)(a) 27 March 2013 Commenced on enactment
  Finance Act 2013 (8/2013), s. 61(2)(a) 1 May 2014 Commenced as per s. 61(2)
Sch. 2 repealed Value-Added Tax Consolidation Act 2010 (31/2010), ss. 123, 125, schedule 8, pt. 1 1 November 2010 Commenced as per s. 125
Sch. 3 repealed Value-Added Tax Consolidation Act 2010 (31/2010), ss. 123, 125, schedule 8, pt. 1 1 November 2010 Commenced as per s. 125
Sch. 4, para. 4 repealed Value-Added Tax Consolidation Act 2010 (31/2010), ss. 123, 125, schedule 8, pt. 1 1 November 2010 Commenced as per s. 125
Sch. 4, para. 6(d) repealed Value-Added Tax Consolidation Act 2010 (31/2010), 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. 74 Natural Gas Carbon Tax Regulations 2010 (S.I. No. 191 of 2010)
S. 85 Solid Fuel Carbon Tax Regulations 2013 (S.I. No. 191 of 2013)
S. 97 Customs and Excise (Provision of Information relating to Persons, Conveyances and Goods) Regulations 2011 (S.I. No. 410 of 2011)