Updated to 15 May 2019 (Act No. 10 of 2019 and S.I. No. 219 of 2019)

Finance Act 1997*
No. 22 of 1997

Contents

Commencement

SectionCommencement DateCommencement Information
S. 101 1 September 1997 Finance Act 1997 (Commencement of Sections 101 and 113) Order 1997 (S.I. No. 313 of 1997), art. 2
S. 113 1 September 1997 Finance Act 1997 (Commencement of Sections 101 and 113) Order 1997 (S.I. No. 313 of 1997), art. 2

Amendments and other effects

How AffectedAffecting Provision
Part 1 (ss. 1-78) rep., ctnc. of instrs., etc. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
S. 49 references construed 55/2015, s. 7(2)
S. 53 references construed 55/2015, s. 7(2)
Ss. 82-84 rep. 2/1999, ss. 106, 109, sch. 3, pt. 1, col. 3
S.82 (2) am. 3/1998, s.89 (2)
S.82 (4) am. 3/1998, s.89 (4)
S. 89 rep. 5/2010, s. 95(3)
S.89 am. 7/2001, ss. 178, 240, sch. 5
S.90 rep. with trans. provns.* 3/2003, ss. 83, 86, sch. 1
S. 94 repealed with saver 18/2015, ss. 1(3), (4), 3(1), 4, 5, sch. 1 pt. 1, item 46
Part 3 (ss. 95 - 114) (in so far as it is unrepealed) rep 31/2010, ss. 123, 125 & sch. 8, pt. 1
Ss. 115-130 rep. 31/1999, ss. 160, 163, sch. 3
S.121 (2), prov. del. 15/1998, ss. 6, 13
S.121 (3) prov. (iii) am. 2/1999, s.145 (c)
S.121 (3) (a) am. 2/1999, s.145 (a)
S.121 (3) (a) (b) am. 2/1999, s.145 (b)
S.121 (4), subsec. ins. 2/1999, s.145 (d)
S.142 (2) (c) am. 3/2000, s.149 (1) (a) (2)
S.142 (2) (d) am. 3/2000, s.149 (1) (b) (2)
S.142 (2) (e), par. ins. 3/2000, s.149 (1) (c) (2)
S.143 rep. 7/2001, s.225 (2) (3)
S.143 (1) (a) (i) am. 3/2000, s.150 (1) (a) (2)
S.143 (1) (a) (ii) am. 3/2000, s.150 (1) (b), (2)
S.143 (1) (a) (iii), subpar. ins. 3/2000, s.150 (1) (c) (2)
S. 144 constr. of refs. 5/2014, ss. 8(1), (2), 9(3)
Part 7 (ss. 144-156) repealed 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
Ss. 157, 158, 159, 160 (1), 166 (2) (8) (9) rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
S. 164 rep. 37/2014, s. 99(2), sch. 4
S.164 (4) am. 3/1998, s.130 (2)
S.164 (6) am. 3/1998, s.130 (3)
S. 166(4) rep. 31/2010, ss. 123, 125 & sch. 8, pt. 1
S. 166(10) 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. 3 rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
Sch. 4 rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
Sch. 5 rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
Sch. 6 rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
Sch. 8 rep. 31/1997, ss. 160, 163, sch. 3
Sch. 9 rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
Sch. 10 rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30

SIs made under the Act

SectionSIs made under the Act
S. 11(1) Appointment of Special Adviser (Minister for Rural and Community Development) Order 2017 (S.I. No. 388 of 2017)

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

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