Updated to 10 May 2019 (Act No. 10 of 2019 and S.I. No. 204 of 2019)

Finance Act 1992*
No. 9 of 1992

Contents

Commencement

SectionCommencement DateCommencement Information
S. 15 as respects disability benefit and injury benefit which is comprised in occupational injuries benefit 6 April 1993  Finance Act 1992 (Commencement of Section 15) (Disability Benefit and Injury Benefit) Order 1993 (S.I. No. 66 of 1993), art. 2
S. 15 as respects unemployment benefit and pay-related benefit 6 April 1994 Finance Act 1992 (Commencement of Section 15) (Unemployment Benefit and Pay-Related Benefit) Order 1994 (S.I. No. 19 of 1994), art. 2
S. 22(1)(c) 1 January 1993 Finance Act 1992 (Commencement of Section 22(1)(c)) Order 1992 (S.I. No. 436 of 1992), art. 2
Sch. 3, pt. 1 2 October 1993 Finance Act, 1992 (Commencement of Chapter I of Part II and Part I of Third Schedule) Order 1993 (S.I. No. 274 of 1993), art. 2
Sch. 3, pt. 2, ch. 1 2 October 1993 Finance Act, 1992 (Commencement of Chapter I of Part II and Part I of Third Schedule) Order 1993 (S.I. No. 274 of 1993), art. 2
Pt. II, Ch. II 1 January 1993 Finance Act 1992 (Commencement of Chapter II of Part II) Order 1992 (S.I. No. 434 of 1992), art. 2

Amendments and other effects

How AffectedAffecting Provision
References construed "Radiological Protection Institute of Ireland" 20/2014, ss. 1(3), 4, 6(2)
References construed "Ervia" 5/2014, ss. 8(1), (2), 9(3)
Pt. 1 (ss. 1-88) rep., ctnc. of instrs., etc. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
S. 21 applied S.I. No. 820 of 2007, arts. 1(2), 30(2)(c)(iv)
S. 23 applied S.I. No. 672 of 2007, arts. 1(2), 7(1)
Pt. 2, ch. 1 (ss. 89-102) rep. with trans. provns.* 3/2003, ss. 83, 86, sch. 1
S. 89 appl. S.I. No. 285 of 1993, art. 2(2)
S. 89(1) amended S.I. No. 394 of 1992, regs. 1(2), 15(2)(a)
S. 90(1) am. 13/1994, s. 80
S. 91(1)(a) substituted S.I. No. 394 of 1992, regs. 1(2), 15(2)(b)
S. 91(2)(b) am. 7/2001, s. 240, sch. 5
S. 92 am. S.I. No. 285 of 1993, art. 15(2)(c)
S. 92(b) (c) (cc) (d) (f) appl. S.I. No. 285 of 1993, art. 22
S. 92(b) substituted S.I. No. 394 of 1992, regs. 1(2), 15(2)(c )(i)
S. 92(cc) inserted S.I. No. 394 of 1992, regs. 1(2), 15(2)(c )(ii)
S. 93(5), 94 (2) am. 7/2001, s. 240, sch. 5
S. 95 am. S.I. No. 285 of 1993, arts. 3 (1), 15 (2) (a) (b), sch. 1
S. 96(4), 97(1) (3)(a) (b), 99(3) am. 7/2001, s. 240, sch. 5
Pt. 2, ch. 2 (ss. 103-119), applic. rstrct. S.I. No. 394 of 1992, reg. 12
Pt. 2, ch. 2 rep. 7/2001, ss. 149-152, sch. 3
S. 103(1) amended S.I. No. 394 of 1992, regs. 1(2), 7
  S.I. No. 394 of 1992, reg. 7
S. 103, def. of "authorised warehousekeeper" appl. 2/1999, s. 94 (1)
S. 104(d) substituted S.I. No. 394 of 1992, regs. 1(2), 8
S. 104(f) (g) (h) appl. 8/1995, ss. 99(1) (2), 102
S. 104, s. 2/1999, s. 112(1) (2)
S. 106(6), subsec. substit. 22/1997, s. 88
S. 107(1) substituted S.I. No. 394 of 1992, regs. 1(2), 9(a)
S. 107(3) substituted S.I. No. 394 of 1992, regs. 1(2), 9(b)
S. 108(2) form of application determined S.I. No. 430 of 1992, reg. 44(b)
S. 109 application modified S.I. No. 430 of 1992, reg. 11
S. 109 application extended S.I. No. 430 of 1992, reg. 47
  S.I. No. 430 of 1992, reg. 51
S. 109, applic. rstrct. S.I. No. 394 of 1992, reg. 6(2)
  13/1993, s. 76
S. 109(2)(c) amended S.I. No. 394 of 1992, regs. 1(2), 10
  S.I. No. 394 of 1992, reg. 10
S. 109 (6) appl. S.I. No. 285 of 1993, art. 22
S. 110 application extended S.I. No. 394 of 1992, regs. 1(2), 5(1), (2), (3)
S. 110, applic. rstrct. 13/1993, s. 76
S. 110(4)(c) form of application determined S.I. No. 430 of 1992, reg. 44(a)
S. 111, applic. rstrct. 13/1993, s. 76
S. 111(1) substituted S.I. No. 394 of 1992, regs. 1(2), 11
  3/1998, s. 96(a)
S. 111(1)(ia) (ib), pars. ins. 8/1995, ss. 100(a), 102
S. 111(2A), subsecs. ins. 8/1995, ss. 100(b), 102
S. 111(2B), subsecs. ins. 3/1998, s. 96(b)
S. 111(3) applied with modifications S.I. No. 394 of 1992, regs. 1(2), 5(4)
S. 111(4) (aa), par. ins. 8/1995, ss. 100(c), 102
S. 112 appl. S.I. No. 285 of 1993, art. 22
S. 112 application extended S.I. No. 430 of 1992, reg. 47
S. 114(1) am. S.I. No. 285 of 1993, art. 15 (2) (c)
S. 114(2), subsec. substit. 3/1998, s. 97
Ss. 115, 116 rep. 8/1995, s. 96, sch. 6
Ss. 116A, 116B, new ss. ins. 3/1998, ss. 98, 99
S. 117(2)(i) (ia) (ib), subpars. ins. 8/1995, ss. 101(a), 102
S. 117(2) (mm), par. ins. 8/1995, ss. 101(b), 102
S. 120 non-application of 31/2010, ss. 46, 125 & sch. 3 pt. 2 para. 8(3)(d)
S. 120(1) am. 7/2001, s. 175(a)
S. 120(2)(d)(ii) am. 7/2001, ss. 175(b), 240, sch. 5
S. 120(2)(d) am. 3/2003, s. 109(1) (2)
S. 122(3), subsec. ins. 5/2002, s. 84
S. 123(a) (b) (c) am. 7/2001, s. 240, sch. 5
S. 123(b) substit. (in pt.). 13/1993, s. 70(a)
S. 123(c) del. 3/2003, s. 110(1) (2)
S. 123(c), par. ins. 13/1993, s. 70(b)
S. 123(c), prov. am. 3/1998, s. 88
S. 123(c), prov. ins. 13/1994, s. 88
S. 123A, new s. 5/2002, s. 85
Ss. 126(1) (2), 128(2) am. 7/2001, s. 240, sch. 5
Pt. 2, Ch. IV (ss. 130-144), powers of gardai for offence under. 7/2001, ss. 140(3), 152
Pt. 2, Ch. IV prescribing of forms 6/2006, s. 123(1)(e)
S. 130 amended 30/2018, s. 62, schedule 2, para. 3
  30/2018, s. 36
  41/2017, ss. 53(1), 53(2)
  52/2015, s. 48
  41/2013, s. 84 & schedule pars. 3(a), 5(a)
  8/2013, s. 62
  8/2013, s. 105(a), (b) & sch. 2 pars. 4(a), 5(a)
  28/1992, s. 6(a)
  13/1993, s. 53
  9/1996, s. 72
  3/1998, s. 79
  2/1999, s. 115
  7/2001, s. 169
  3/2003, s. 101(1), (2)
  S.I. No. 249 of 2003, regs. 4, 5(2)
  11/2007, s. 63
  3/2008, s. 78
  25/2008, s. 60(a)-(c)
  5/2010, ss. 102(a)-(n), (2)
  6/2011, s. 50(a)-(d)
  9/2012, s. 83(1)(a), (b)
S. 130A ins. 28/1992, s. 5(a)
S. 130A del. 9/2012, s. 83(1)(c)
S. 130A, s. 22/1997, s. 80
S. 130B, new s. 3/2000, s. 99(a)
S. 130B del. 9/2012, s. 83(1)(c)
S. 130B(1) substit. 5/2010, s. 103
S. 131 applied S.I. No. 820 of 2007, arts. 1(2), 30(2)(c)(iii)
S. 131, powers of gardai for offence under. 7/2001, ss. 140 (3), 152
S. 131(1)(c) declaration specified S.I. No. 437 of 1992, regs. 2, 4(3), schedule
S. 131(1)(ba) substit. 5/2010, s. 104
S. 131(1)(ba) par. ins. 25/2008, s. 61(1) and (2)
S. 131(1)(bb) ins. 5/2010, s. 104
S. 131(1)(bc) ins. 5/2010, s. 104
S. 131(1)(bd) ins. 5/2010, s. 104
S. 131(1)(be) ins. 5/2010, s. 104
S. 131(1)(bf) ins. 5/2010, s. 104
S. 131(1) (e)-(i), pars. ins. 28/1992, s. 7(a)
S. 131(1)(i) am. 8/2013, s. 105(a), (b) & sch. 2 pars. 4(b), 5(a)
S. 131(2)(a) form prescribed S.I. No. 318 of 1992, regs. 3, 7, schs. 3, 4, 5
S. 131(2)(c), par. ins. 28/1992, s. 7(b)
S. 131, right to appeal for decision under. 7/2001, ss. 145(d), 152
S. 131(4) am. 28/1992, s. 7(c)
S. 131(5), procedure for identification prescribed S.I. No. 542 of 2012, reg. 4
S. 131(5) transfer of functions under S.I. No. 815 of 2007, arts. 1(2), 3(1) and Part 1, Schedule
S. 131(5), subsec. substit. 3/2000, s. 100
  3/2003, s. 102(1) (2)
S. 131(5) identification mark prescribed S.I. No. 318 of 1992, regs. 3, 9, sch. 1
S. 131(5A) fee prescribed S.I. No. 437 of 1992, regs. 2, 6(2)
S. 131(5A), subsec. ins. 28/1992, s. 7(d)
S. 131(7) transfer of functions under S.I. No. 815 of 2007, arts. 1(2), 3(1) and Part 1, Schedule
S. 131(9), subsec. ins. 28/1992, s. 7 (e)
S. 131A, new s. 22/1997, s. 81
S. 131A del. 9/2012, s. 83(1)(c)
S. 131A(8), subsec. del. 3/2000, s. 99(b)
S. 132 am. 41/2013, s. 84 & schedule, pars. 3(b), 5(a)
S. 132(1) am. 9/2012, s. 83(1)(d)
  28/1992, s. 8
S. 132(2) substit. 25/2008, s. 62(a)
S. 132(3) table 1 inserted 30/2018, s. 37(c)(ii)
S. 132(3) table 1 retitled as Table 2 30/2018, s. 37(c)(i)
S. 132(3)(a) substituted 30/2018, s. 37(a)
  3/2008, s. 79(1)(a) and (2)
S. 132(3)(a) am. 13/1994, s. 85 (1) (a) (2)
  7/2001, s. 240, sch. 5
  3/2003, s. 103 (1) (2)
S. 132(3)(aa) inserted 30/2018, s. 37(b)
S. 132(3)(aa) del. 3/2008, s. 79(1)(a) and (2)
S. 132(3)(aa) am. 7/2001, s. 240, sch. 5
  3/2003, s. 103 (1) (2)
S. 132(3)(a) (aa), pars. substit. 2/1999, s. 116
S. 132(3)(a) (b) am. 8/1995, s. 97(a)
  3/1998, s. 80
S. 132(3)(b) del. 3/2008, s. 79(1)(a) and (2)
S. 132(3)(b) am. 13/1994, s. 85 (1) (b)
  7/2001, s. 240, sch. 5
S. 132(3)(c) am. 7/2001, s. 240, sch. 5
S. 132(3)(d) am. 7/2001, s. 240, sch. 5
S. 132(3)(d) substit. 6/2011, s. 51
S. 132(3)(d)(ii) am. 8/2013, s. 63(a)
S. 132(3)(f) table ins. after 3/2008, s. 79(1)(b) and (2)
S. 132(3) table substit. 8/2013, s. 63(b)
S. 132(3)(f)(i) am. 13/1994, s. 85(1)(c)(i)
  7/2001, s. 240, sch. 5
S. 132(3)(f)(ii) am. 13/1994, s. 85(1)(c)(ii)
  7/2001, s. 240, sch. 5
S. 132(3)(f)(iii) am. 5/2010, ss. 105(1)(a), (2)
S. 132(3)(g) ins. 5/2010, ss. 105(1)(b), (2)
S. 132(3A) subsec. ins. 25/2008, s. 62(b)
S. 132(3) (4), subsecs. ins. 28/1992, s. 8(b)
S. 132(5), subsec. substit. 8/1995, s. 97(b)
S. 132(5)(b) del. 9/2012, s. 83(1)(e)
S. 133 am. 9/2012, s. 83(1)(f)
S. 133(2), right to appeal for decision under. 7/2001, ss. 145(e), 152
S. 133(2)(a), substit. (in pt.). 28/1992, s. 9(a)
S. 133(2)(b), prov. del. 28/1992, s. 9(a)
S. 133(2)(c), par. substit. 3/2000, s. 101(a)
S. 133(2)(d), par. ins. 28/1992, s. 9(a)
S. 133(2)(d) am. 3/2000, s. 101(b)
S. 133(3), def. substit. 28/1992, s. 9(b)
S. 134(1)(a), exempt. appl. with conds. S.I. No. 59 of 1993, reg. 4
S. 134(1)(b), exempt. appl. with conds. S. I. No. 59 of 1993, reg. 5
S. 134(1)(c), exempt. appl. with conds. S. I. No. 59 of 1993, reg. 6
S. 134(1)(d), exempt. appl. with conds. S. I. No. 59 of 1993, reg. 7
S. 134(1)(e) (f), exempt. appl. with conds. S. I. No. 59 of 1993, reg. 8
S. 134(1)(g), par. ins. 28/1992, s. 10(a)
S. 134(1)(g), exempt. appl. with conds. S. I. No. 59 of 1993, reg. 9
S. 134(1)(h)(i), exempt. appl. with conds. S. I. No. 59 of 1993, reg. 4
S. 134(3) am. 8/2013, s. 105(a), (b) & sch. 2 pars. 4(c), 5(a)
S. 134(6)-(10), subsecs. ins. 28/1992, s. 10(b)
S. 134(7) amended 30/2018, ss. 38(1), 38(1)(a)
  31/2010, ss. 123, 125 & sch. 7, pt. 1
  25/2008, s. 63(1)(a)
S. 134(7) deleted 30/2018, ss. 38(2), 38(2)(a)
S. 134(8) deleted 30/2018, ss. 38(2), 38(2)(a)
S. 134(9) deleted 30/2018, ss. 38(2), 38(2)(a)
S. 134(10) deleted 30/2018, ss. 38(2), 38(2)(a)
S. 134(11) inserted 30/2018, ss. 38(1), 38(1)(b)
S. 134(11) deleted 30/2018, ss. 38(2), 38(2)(a)
  25/2008, s. 63(2)
S. 134(11)-(15), subsecs. ins. 13/1993, s. 54
S. 134(11)(b) partial substit. 25/2008, s. 63(1)(b)
  3/2008, s. 80
S. 134(11) am. S. I. No. 252 of 1993, arts. 4, 5
S. 134(11)(b) am. 3/1998, s. 81(a)
S. 134(12) del. 25/2008, s. 63(2)
S. 134(13) del. 25/2008, s. 63(2)
S. 134 (13), subsec. substit. 3/1998, s. 81(b)
S. 134(14) del. 25/2008, s.63(2)
S. 134(15) subsec. ins. 25/2008, s. 63(1)(c)
S. 134(15) del. 25/2008, s. 63(2)
S. 134(15) del. 3/2003, s. 104(1) (2)
S. 134(15) am. S. I. No. 252 of 1993, arts. 6, 7
S. 134(15) (aa), par. ins. 3/1998, s. 81(c)
S. 135 substit. 25/2008, s. 64(1) and (2)
S. 135(a), exempt. appl. with conds. S. I. No. 60 of 1993, regs. 5(1), 9(1)
S. 135(aa) substit. 11/2007, s. 64
S. 135(aa), par. ins. 28/1992, s. 11
S. 135(aa), exempt. appl. with conds. S. I. No. 60 of 1993, regs. 5(1), 9(1)
S. 135(b), exempt. appl. with conds. S. I. No. 60 of 1993, regs. 5(1), 9(1)
S. 135(c), exempt. appl. with conds. S. I. No. 60 of 1993, regs. 5(1), 9(1)
S. 135 (3) substit. 5/2010, s. 106
S. 135A ins. 28/1992, s. 5(b)
S. 135B, new s. 8/1995, s. 98(a)
S. 135B (1), prov. ins. 9/1996, s. 73
S. 135B(1) del. 9/2012, s. 83(1)(g)
S. 135B(1)(a) am. 40/1996, s. 3
S. 135B(2) del. 9/2012, s. 83(1)(g)
S. 135B(3) del. 9/2012, s. 83(1)(g)
S. 135B(4) del. 9/2012, s. 83(1)(g)
S. 135B(5) del. 9/2012, s. 83(1)(g)
S. 135B(6) subsec. ins. 25/2008, s. 65
S. 135B(6)(a) am. 9/2012, s. 83(1)(h)
S. 135B(6)(b)(ii) substit. 12/2009, s. 19
S. 135C(1)(a) amended 30/2018, s. 39(a)(i)
S. 135C(1)(a)(i) amended 30/2018, s. 39(a)(ii)
S. 135C(2)(a) amended 30/2018, s. 39(b)(i)
S. 135C(2)(a)(i) amended 30/2018, s. 39(b)(ii)
S. 135C(3)(b)(i) amended 30/2018, s. 39(c)
S. 135D(1)(a) amended 30/2018, s. 40(a)
S. 135D(1)(d)(ii) substituted 30/2018, s. 40(b)
S. 135D(2)(a) amended 41/2017, s. 54(a)
S. 135D(2)(b) amended 41/2017, s. 54(b)
S. 135D(2)(c) inserted 41/2017, s. 54(c)
S. 135BA ins. 5/2010, s. 107
S. 135BA del. 9/2012, s. 83(1)(i)
S. 135BA(2) am. 6/2011, s. 52(a)
S. 135BA(2)(b) am. 6/2011, s. 52(b)
S. 135BA(2)(e) am. 6/2011, s. 52(c)
S. 135C amended 18/2016, s. 44
  37/2014, s. 62
  8/2013, s. 64
S. 135C, new s. 7/2001, s. 168
S. 135C substit. 6/2011, s. 53
  5/2010, ss. 108(1), (2)
  3/2008, s. 81
  11/2007, s. 65
  6/2006, s. 88
S. 135C(1) am. 3/2003, s. 105(1) (2)
  5/2005, s. 97(1) (2)
S. 135C(1)(a) substit. 41/2013, ss. 55(1)(a), (2)
S. 135C(2)-(3) am. 41/2013, ss. 55(1)(a), (2)
S. 135C(3)(a) del. 9/2012, s. 83(1)(i)
S. 135C(4) am. 41/2013, ss. 55(1)(a), (2)
S. 135D ins. 9/2012, ss. 83(1)(j), (2)
S. 135D(1)(d)(ii) amended 52/2015, s. 49(1)(a)
S. 135D(2) substit. 37/2014, ss. 63(1), 63(2)
S. 135D(2)(b) amount prescribed S.I. No. 591 of 2015, regs. 2, 4(2)
S. 135D(4)(b) amended 52/2015, ss. 49(2), 49(1)(b)
S. 135D(5) am. 8/2013, s. 65
S. 135E inserted 30/2018, s. 41
S. 136(5)(aa), par. ins. 28/1992, s. 12(a)
S. 136, right to appeal for decision under. 7/2001, ss. 145(f), 152
S. 136(6) substit. 8/2013, s. 66
  13/1993, s. 55
S. 136(8), subsec. substit. 28/1992, s. 12(b)
S. 136A ins. 5/2010, s. 109
S. 136A(4) am. 9/2012, s. 83(1)(k)
S. 138 rep. 8/1995, ss. 108, 109
S. 139 application extended 21/2016, s. 1(2), 25/2010, s. 34(i)(ii) (as substituted by 21/2016, s. 1(2), 23)
S. 139 procedure for fixed charge offences 25/2010, ss. 1(2), pt. 3 (ss. 34-49)
S. 139(1)(b), pars. substit. 28/1992, s. 13(a)
S. 139(2) am. 3/2008, s. 77
  7/2001, s. 240, sch. 5
S. 139(3)(e) am. 3/1998, s. 82(a)
S. 139(3) (ee), par. ins. 3/1998, s. 82(b)
S. 139(4) am. 3/2008, s. 77
  7/2001, s. 240, sch. 5
S. 139(5)(a) am. 41/2013, s. 56(a)(i)
  3/2008, s. 77
  7/2001, s. 240, sch. 5
S. 139(5)(b) am. 41/2013, s. 56(a)(ii)
  7/2001, s. 240, sch. 5
S. 139(5) (b), subsecs. substit. 28/1992, s. 13(b)
S. 139(7) ins. 41/2013, s. 56(b)
S. 141(2) am. 8/2004, s. 53(1)(a), (2)
S. 141(2)(n)-(s), pars. substit. 28/1992, s. 14(a)
S. 141(2)(m) am. 9/2012, s. 83(1)(l)
S. 141(2)(s) amended 30/2018, ss. 38(2), 38(2)(b)(i)
S. 141(2)(s) substit. 13/1993, s. 56(a)
  8/1995, s. 98(b)
  9/1996, s. 74
S. 141(2)(t), par. substit. 9/1996, s. 74
  3/2003, s. 106
S. 141(2)(t) amended 52/2015, ss. 49(2),50
S. 141(2)(v) am. 25/2008, s. 66
S. 141(2)(w) par. ins. 25/2008, s. 66
S. 141(2)(w) am. 9/2012, s. 83(1)(l)
S. 141 (2)(w) substit. 5/2010, s. 110
S. 141(2)(x) ins. 9/2012, s. 83(1)(l)
S. 141 (3) amended 30/2018, ss. 38(2), 38(2)(b)(ii)
  8/2004, s. 53 (1)(b), 94(8)
S. 141 (3) am. 28/1992, s. 14(b)
S. 141 (3) substit. 13/1993, s. 56(b)
S. 141(3A) subsec. ins. 6/2006, s. 89
S. 141(3A) am. 8/2013, s. 105(a), (b) & sch. 2 pars. 4(d), 5(a)
S. 141(3B) substit. 37/2014, s. 64
S. 142 del. 9/2012, s. 83(1)(m)
S. 142(1) (2) (3), subsecs. rep. 8/1995, s. 96, sch. 6
S. 142 (3), subsecs. substit. 28/1992, s. 15
S. 142 (4) am. 8/1995, s. 95, sch. 5
S. 142A ins. 5/2010, ss. 111(1), (2)
S. 143(2) am. 28/1992, s. 16(a)
S. 143(3), subsec. ins. 28/1992, s. 16(b)
S. 144A ins. 28/1992, s. 5(c)
Ss. 150, 158 rep. 2/1999, ss. 106, 109, sch. 3, pt. 1, col. 3
S. 155 (1), def. of "excluded business activity" am. 9/1996, ss. 77, 143(9)
S. 155(1) am. 31/2010, ss. 123, 125 & sch. 7, pt. 1
S. 155(2) am. 7/2001, s. 240, sch. 5
S. 155(2) (b) (i) (ii) am. 7/2001, s. 240, sch. 5
S. 155(2) (b) (iia)-(iid) am. 7/2001, s. 240, sch. 5
S. 155(2) (b) (iia)-(iid), subpars. ins. 13/1993, s. 78
S. 155 (2) (b) (iii) am. 7/2001, s. 240, sch. 5
S. 155(3) am. 31/2010, ss. 123, 125 & sch. 7, pt. 1
Ss. 155 (4), 159 (1) (2), 161 am. 7/2001, s. 240, sch. 5
S. 159(1) repealed 3/2008, s. 76(1) and (2), sch. 3, pt. 1
S. 160(1) repealed 3/2008, s. 76(1) and (2), sch. 3, pt. 1
S. 162 repealed with saver 18/2015, ss. 1(3), (4), 3(1), 4, 5, sch. 1 pt. 1, item 45
Pt. 3(ss. 164 - 198)(in so far as it is unrepealed) rep. 31/2010, ss. 123, 125 & sch. 8, pt. 1
Ss. 199-211 rep. 31/1999, ss. 160, 163, sch. 3
S. 203(1) am. 13/1993, s. 102(a)(i), (ii)
S. 203(2) am. 3/1998, s. 122
S. 203(3) am. 9/1996, s. 114
S. 203(9) (10) ins. 13/1993, s. 102(b)
S. 205(10), rep. with conds. 2/1999, s. 197, sch. 6, col. 3
S. 206(a) am. 39/1997, ss. 1097, 1100, 1102, 1103, sch. 31
S. 206(aa) am. 39/1997, ss. 1097, 1100, 1102, 1103, sch. 31
S. 206(aa), par. ins. after. 13/1994, s. 105(a)
S. 206(b) am. 39/1997, ss. 1097, 1100, 1102, 1103, sch. 31
S. 206(c) am. 13/1994, s. 105(b)
S. 206(c), provs. ins. 13/1994, s. 105(d)
S. 206(c)(ii) am. 39/1997, ss. 1097, 1100, 1102, 1103, sch. 31
S. 206(c)(ii), par. to prov. ins. 13/1994, s. 105(c)
S. 207(1) am. 9/1996, s. 115
  22/1997, s. 125(a)
  2/1999, s. 142(1) (2)
S. 207(2) am. 39/1997, ss. 1097, 1100, 1102, 1103, sch. 31
  22/1997, s. 125 (b)
S. 208 (d), par. substit. 8/1995, s. 147
  2/1999, ss. 148(2), 196(a)
S. 208(2), subsec. ins. 2/1999, ss. 148(2), 196(b)
S. 212(2)(a) (in pt.) rep. 3/1998, s. 125, sch. 8
S. 212 rep. 2/1999, s. 141(2) (3)
Ss. 213, 215-217 rep. 31/1999, ss. 160, 163, sch. 3
Pt. 7 (ss. 226-248) rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
S. 248 rep. (in pt.). 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
S. 249 rep. 37/2014, s. 99(2), sch. 4
S. 249(4), substit. (in pt.) temp. 13/1993, s. 135(1) (2)
S. 249(6), substit. (in pt.). 13/1993, s. 135(1) (3)
S. 254(2) (8) (in pt.), (9) rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
S. 254(4) rep. 31/2010, ss. 123, 125 & sch. 8, pt. 1
S. 254(11) rep. 31/2010, ss. 123, 125 & sch. 8, pt. 1
Sch. 1 rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
Sch. 2 rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
Sch. 2 constr. refs. 44/2015, ss. 5(1), 38(1)
  16/2015, ss. 1(2), 57(2), (3)
  25/1990, s. 9A (see
  20/2013, ss. 1(5), 26)
Sch. 6 am. 3/1998, s. 86
  7/2001, s. 240, sch. 5
Sch. 6, pt. 3, rep. with transit. provns. 3/2003, s. 107 (1) (2) (3)
Schedule 6 , pt. 4 partial repeal 25/2008, s. 57(1) and (2) and Schedule 1
Sch. 7 rep. 31/1999, ss. 160, 163, sch. 3

SIs made under the Act

SectionSIs made under the Act
S. 15 Income Tax (Employment) Regulations, 1997 (S.I. No. 231 of 1997)
  Income Tax (Employments) Regulations 1993 (S.I. No. 77 of 1993)
S. 98 Beer Regulations 1993 (S.I. No. 285 of 1993)
S. 117 Control of Excisable Products (Amendment) Regulations, 1997 (S.I. No. 389 of 1997)
  Control of Excisable Products Regulations 1992 (S.I. No. 430 of 1992)
S. 141 Vehicle Registration and Taxation (Amendment) Regulations 2016 (S.I. No. 402 of 2016)
  Vehicle Registration and Taxation Regulations 2015 (S.I. No. 591 of 2015)
  Vehicle Registration and Taxation (Amendment) Regulations 2015 (S.I. No. 496 of 2015)
  Vehicle Registration (Identification Marks) Regulations 2013 (S.I. No. 452 of 2013)
  Vehicle Registration and Taxation (Amendment) Regulations 2012 (S.I. No. 542 of 2012)
  Vehicle Registration and Taxation (Amendment) Regulations 2010 (S.I. No. 400 of 2010)
  Vehicle Registration and Taxation (Amendment) Regulations 2007 (S.I. No. 576 of 2007)
  Vehicle Registration Tax Regulations 2003 (S.I. No. 249 of 2003)
  Vehicle Registration Tax (Repayments in Certain Cases) Regulations 1995 (S.I. No. 154 of 1995)
  Vehicle Registration and Taxation Regulations 1993 (S.I. No. 252 of 1993)
  Vehicle Registration and Taxation (No. 2) Regulations 1992 (S.I. No. 437 of 1992)
  Vehicle Registration and Taxation Regulations 1992 (S.I. No. 318 of 1992)
S. 141(1) Vehicle Registration and Taxation (Amendment) Regulations 1999 (S.I. No. 432 of 1999)
S. 141 Vehicle Registration Tax (Repayments in Certain Cases) Regulations 1995 (S.I. No. 154 of 1995)
S. 141(3) Vehicle Registration Tax (Permanent Reliefs) (Amendment) Regulations 2016 (S.I. No. 313 of 2016)
  Vehicle Registration Tax (Permanent Reliefs) (Amendment) Regulations 2010 (S.I. No. 346 of 2010)
  Temporary Exemption From Registration of Vehicles Regulations 1993 (S.I. No. 60 of 1993)
  Vehicle Registration Tax (Permanent Reliefs) Regulations 1993 (S.I. No. 59 of 1993)

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

*See also S.I. No. 379 of 2004, regs. 2, 44