Updated to 11 December 2024 (Act No. 48 of 2024 and S.I. No. 697 of 2024)

Contents

Commencement

SectionCommencement DateCommencement Information
S. 24 10 January 2015 Finance (No. 2) Act 2013 (Commencement) Order 2015 (S.I. No. 9 of 2015), art. 2
S. 25 10 January 2015 Finance (No. 2) Act 2013 (Commencement) (No. 2) Order 2015 (S.I. No. 7 of 2015), art. 2
S. 31(2) 5 May 2015 Finance (No. 2) Act 2013 (Section 31 (2)) (Commencement) Order 2015 (S.I. No. 170 of 2015), art. 2
S. 51(1)(c) 1 November 2016 Finance (No. 2) Act 2013 (section 51(1)(c) (Commencement) Order 2016 (S.I. No. 547 of 2016)
S. 54(2) 15 April 2015 Finance (No. 2) Act 2013 (Section 54) (Commencement) Order 2015 (S.I. No. 129 of 2015), art. 3
S. 66(1) 1 January 2015 Finance (No. 2) Act 2013 (Tax Treatment of Horses and Greyhounds) (Commencement) Order 2014 (S.I. No. 498 of 2014) reg. 2
S. 70 5 June 2017 Finance (No. 2) Act 2013 (Section 70) (Commencment) Order 2017 (S.I. No. 193 of 2017), art. 2

Amendments and other effects

How AffectedAffecting Provision
S. 28(2) amended Finance Act 2014 (No. 37 of 2014) s. 97(a), (b), sch. 3 paras. (7), (8)
S. 29(1)(a), (b) references construed ESB (Electronic Communications Networks) Act 2014 (5/2014), ss. 8(1), (2), 9(3)
S. 54(2)(b)(ii)(II) deleted 7/2015, ss. 39(a), 40(3)
S. 54(2)(b)(iii) deleted 7/2015, ss. 39(b), 40(3)
S. 85 repealed Finance Act 2014 (No. 37 of 2014) s. 99(2), sch. 4

SIs made under the Act

SectionSIs made under the Act
None

*Commencement information is only included if a commencement order has been made.