Irish Statute Book

Updated to 13 February 2021 (Act No. 32 of 2020 and S.I. No. 62 of 2021)

Taxes Consolidation Act 1997
No. 39 of 1997

Commencement
Amendments and other effects
SIs made under the Act

Commencement

Section	Commencement Date	Commencement Information
S. 284(3A)	4 September 1998	Taxes Consolidation Act 1997 (Section 284(3A)) (Commencement) Order 1998 (S.I. No. 321 of 1998), art. 2
S. 472B	17 February 1999	Taxes Consolidation Act 1997 (Section 472B) (Commencement) Order 1999 (S.I. No. 48 of 1999), art. 2
S. 476	31 March 1998	Taxes Consolidation Act 1997 (Section 476) (Commencement) Order 1998 (S.I. No. 87 of 1998), art. 2
Pt. 23, ch. 3	1 November 2001	Taxes Consolidation Act 1997 (Commencement of Chapter 3 of Part 23) Order 2001 (S.I. No. 505 of 2001), art. 2
S. 667C	1 January 2012	Taxes Consolidation Act 1997 (Section 667C) (Commencement) Order 2014 (S.I. No. 455 of 2014), art. 2
S. 858	1 July 1998	Taxes Consolidation Act 1997 (Section 858) (Commencement) Order 1998 (S.I. No. 212 of 1998), art. 2
Ss. 898H-898J	1 July 2005	Taxes Consolidation Act 1997 (sections 898H, 898I, 898J, 898L and 898M) (Commencement) Order 2005 (S.I. 286 of 2005), art. 2
S. 898L	1 July 2005	Taxes Consolidation Act 1997 (sections 898H, 898I, 898J, 898L and 898M) (Commencement) Order 2005 (S.I. 286 of 2005), art. 2
S. 898M	1 July 2005	Taxes Consolidation Act 1997 (sections 898H, 898I, 898J, 898L and 898M) (Commencement) Order 2005 (S.I. 286 of 2005), art. 2

Amendments and other effects

How Affected	Affecting Provision
Act applied with modifications	S.I. No. 306 of 2019, reg. 19(6)(b), (c)
Applied	44/2012, ss. 1(2), 26(12), 51(2)
	26/2005, ss. 13(10), 21(3), 364(1)
	19/2000, s. 23(1), (8)
	S.I. No. 71 of 2000
	27/1988, s. 44A
Applied/applied in part with necessary modifications	S.I. No. 643 of 2011, regs. 2, 10(5)
	1/2003, s. 64(5)
	S.I. No. 605 of 2001, art. 16
Ctnc. re total income returns	2/1999, ss. 12(a), 217(9)
Data sharing to allow Revenue performance of functions under	36/2011, s. 14(col. cit.)
	30/2009, ss. 16(2), 11(1)(b)(col. cit.)
	3/2004, ss. 1(2), 66(1)(h)
Electronic filing requirements prescribed	S.I. No. 156 of 2012
Minister’s power to make reg. in rel. to grant scheme for radon gas removal & compliance with prov under.	3/2002, ss. 8(2)(f), 12(3)
Prescribing of forms	6/2006, s. 123
Provision of information to NAMA where clawbacks under	34/2009, ss. 1(2), 212(col. cit.)
References construed	16/2015, ss. 1(2), 57(2), (3)
	27/2014, s. 35(2)
	27/2014, s. 32(2)
	20/2014, ss. 1(3), 4, 6(2)
	5/2014, ss. 8(1), (2), 9(3)
	25/1990, s. 9A(see
	20/2013, ss. 1(5), 26)
Restricted	2/2020, s. 28(5)(e), (i)
	S.I. No. 289 of 2015, 1(2), 1(3), 76(1)(a), 76(1)(d), 76(2)(h)
	26/2013, ss. 2, 88(1)
	27/2011, ss. 1(3), 50(1)(a)&(d), 50(2)
	36/2010, ss. 1(2), 40(1)(d), 40(2)
	34/2009, ss. 1(2), 107(1)(a), 107(2)(h)
	17/2006, ss.1(3), 8(1)
S. 2(1) amended	59/2015, s. 35(1)(a)
	1/2014, ss. 1(22), 5(6), sch. 2 pt. 5
	9/2012, s. 131 & sch. 5 pars. 1(a), (b)
	18/2011, ss. 1(2), 5(8) & sch. 1
	7/2001, ss. 77(1)(a), 243(9)
	3/2000, ss. 61(a), 69(2), (3), 166(9), sch. 2, pt. 2, col. 1, 2
S. 2(1)(c) amended	45/2019, ss. 74(a), schedule, para. 1(a), 74(b), schedule, para. 6
S. 2(1A) inserted	9/2012, s. 131 & sch. 5 par. 1(c)
S. 2(3A) inserted	3/2000, s. 69, (1), sch. 2, pt. 1, (a), 3(a)(b)
S. 2(3B) inserted	52/2015, s. 70(a)
S. 2(4) repealed	3/2000, s. 69(2), (3)(a)(b), sch. 2, pt. 2, col. 1, 2
S. 3 amended	41/2013, ss. 7(1)(a), (2)
S. 3(1) amended	18/2011, ss. 1(2), 5(8) & sch. 1
	7/2001, s.2, sch. 1, par. 1(a)
	3/2000, ss. 14, sch. 1(1), 166(9)
S. 3(2)(a)(i) substituted	18/2011, ss. 1(2), 5(8) & sch. 1
S. 3(2)(a)(ii) amended	34/2019, ss. 1(4), 9(a)
S. 3(2)(a)(iii) amended	34/2019, ss. 1(4), 9(b)
S. 3(2)(a)(iv) inserted	34/2019, ss. 1(4), 9(c)
S. 3(2)(b) substituted	18/2011, ss. 1(2), 5(8) & sch. 1
S. 4 amended	6/2006, ss. 60(a), 130(8)
S. 4(1) amended	11/2013, ss. 1(2), 72(1), sch. 6, item 24
	5/2005, ss. 48(1)(a)(i)(2), 147, 150(9), sch. 6
	3/1998, ss. 43(1)(b)(2), 138(8)
S. 4(1) definition substituted	3/1998, ss. 51, 138(8), sch. 4
S. 4(1)(e) substituted	1/2014, ss. 1(22), 5(6), sch. 2 pt. 5
S. 4(7) inserted	5/2005, s. 48(1)(a)(ii)(2)
S. 5 amended	59/2015, s. 35(1)(b)
S. 5(1) amended	23/2017, ss. 1(2), 248(a)
	1/2014, ss. 1(22), 5(6), sch. 2 pt. 5
	9/2012, s. 131 & sch. 5 pars. 1(d), (e)
	18/2011, ss. 1(2), 5(8) & sch. 1
	7/2001, ss. 77(1)(b), 243(9)
S. 5(1A) inserted	52/2015, s. 70(b)
S. 5(2)(a) substituted	18/2011, ss. 1(2), 5(8) & sch. 1
S. 5(4) amended	5/2005, ss. 145(3)(7)(b)(8)(c), 150(9), sch. 5, pt. 2
S. 6(a)(ii) substituted	21/2010, ss. 2, 174(a)
S. 7(2) amended	41/2013, ss. 7(1)(b), (2)
	3/2000, ss. 14, sch. 1(2), 166(9)
Chapter 8(ss. 949AW, 949AX) substituted	26/2020, ss. 58(1)(c), 76(9)
S. 8(1)(c) amended	1/2003, s.119, sch. 3
S. 9(1) amended	7/2001, ss. 79(a), 243(9)
S. 9(5)-(10) applied with modifications	31/1999, s.79(3)
S. 10(3) substituted	18/2011, ss. 1(2), 5(8), (9)(a) & sch. 1
S. 10(5) amended	37/2014, s. 97(a), (b), Sch. 3 paras. 1(a), 8(a)
S. 11(b) amended	41/2017, ss. 82(2) and schedule 2 para. 1(a), 82(3)(a)
S. 13(4), substituted	7/2001, ss. 44(a), 243(9)
S. 14(1) amended	5/2005, ss. 145(3)(7)(b)(8)(c), 150(9), sch. 5, pt. 2
	7/2001, s.240, sch. 5
S. 14(2) substituted	7/2001, ss. 77(1)(c), 243(9)
S. 15 table substituted	30/2018, ss. 3(b), 65(8)
	41/2017, ss. 3(b), 88(8)
	37/2014, ss. 3(b), 101(8)
	6/2011, ss. 4(b), 84(8)
	25/2008, ss. 4(b), 102(8)
	3/2008, ss. 2(b), 144(8)
	11/2007, ss. 2(b), 130(9)
	6/2006, ss. 2(b), 130(8)
	5/2005, ss. 2(b), 150(8)
	5/2002, ss. 2, 141(8)
	7/2001, ss. 3(b)(ii), 243(9)
	3/2000, ss. 3(a), 166(9)
	2/1999, ss. 3, 217(9)
	3/1998, ss. 3, 138(8)
S. 15(2) substituted	3/2000, ss. 3(a), 166(9)
S. 15(2) amended	18/2011, ss. 1(2), 5(8), schedule 1
S. 15(2)(b) amended	41/2013, ss. 7(1)(c), (2)
S. 15(3) inserted	3/2000, ss. 3(a), 166(9)
S. 15(3) amended	18/2011, ss. 1(2), 5(8), schedule 1
	25/2008, ss. 4(a), 102(8)
	3/2008, ss. 2(a), 144(8)
	11/2007, ss. 2(a), 130(9)
	6/2006, ss. 2(a), 130(8)
	5/2005, ss. 2(a), 150(8)
	5/2002, ss. 2(a), 141(8)
	7/2001, ss. 3(b)(i), 243(9)
S. 15(3)(i) amended	30/2018, ss. 3(a), 65(8)
	41/2017, ss. 3(a), 88(8)
	37/2014, ss. 3(a), 101(8)
	6/2011, ss. 4(a), 84(8)
S. 15(4) inserted	3/2000, ss. 3(a), 166(9)
S. 15(4) substituted	7/2001, ss. 3(a), 243(9)
S. 15(5) inserted	3/2000, ss. 3(a), 166(9)
S. 16(3)(b) amended	6/2011, ss. 20(3), 20(4), 84(8)
Ss. 17(1), 18(1), 19(1) amended	7/2001, s.240, schedule 5
S. 17(3) inserted	5/2005, s.46(1)(a)(2)
S. 18(2) para. (f) of Case III of Sch. D substituted	6/2006, ss. 15, 130(8)
S. 20(1) amended	6/2011, ss. 29(a), 84(8)
	3/1998, ss. 43(1)(c)(2), 138(8)
S. 20(1), Sch. F, para. 3 repealed	3/2000, s. 69(2), (3)(a)(b), schedule 2, pt. 2, col. 1, 2
S. 21(1) substituted	2/1999, s.71, schedule 1
S. 21(1)(a) amended	3/1998, ss. 55, 138(8), schedule 6
	2/1999, ss. 72(1)(a)(i), 217(9)
S. 21(1)(b)(c) substituted	3/1998, ss. 55, 138(8), schedule 6
S. 21(1A) inserted	7/2001, ss. 82(1)(a)(2), 243(9)
S. 21(1A)(c) inserted	5/2002, s. 53(3)(5)
S. 21A substituted	2/1999, ss. 73, 217(9)
S. 21A(1) definition inserted	3/2000, ss. 75(1)(a)(iii), 75(2)
S. 21A(1) amended	23/2017, ss. 1(2), 248(b)(i), 248(b)(ii), (248(b)iii)
	9/2012, ss. 54, 141(8), schedule 1, para. 2(a)
S. 21A(1)(a) amended	3/2000, ss. 75(1)(a), 75(2)
S. 21A(3) amended	3/2008, ss. 43(1)(a), 43(2), 144(8)
S. 21A(3) substituted	3/2000, ss. 75(1)(b), 75(2)
S. 21A(4) substituted	9/2012, ss. 54, 141(8), schedule 1, para. 2(b)
	3/2000, ss. 75(1)(b), 75(2)
S. 21A(4)(a) amended	6/2006, s. 127, schedule 2, paras. 1(a)(ii), 9(a)(i)
S. 21A(4A) inserted	6/2006, s. 127, schedule 2, paras. 1(a)(i), 9(a)(i). Note: Act says 21A(1)(4A).
S. 21A(4A) deleted	9/2012, ss. 54, 141(8), schedule 1, para. 2(c)
S. 21A(4A)(ii) substituted	11/2007, s. 128 & sch. 4, pars. 1(a), 6(a)(i)
S. 21A(5) inserted	3/2000, ss. 75(1)(b), 75(2)
S. 21B inserted	3/2008, s.43(1)(b), (2), 144(8)
S. 21B(1)(a) amended	9/2012, ss. 53, 141(8)
	25/2008, s. 33(a)(i) &(ii), 102(8)
S. 21B(1)(b)(i) substituted	5/2010, ss. 50(1)(a), (2), 165(8)
S. 21B(1)(c) inserted	5/2010, ss. 50(1)(b), (2), 165(8)
S. 21B(2)(a) substituted	5/2010, ss. 50(1)(c), (2), 165(8)
S. 21B(4) substituted	5/2010, ss. 50(1)(d), (2), 165(8)
S. 21B(6) amended	9/2012, s. 129 & sch. 4, pt. 2, par.(g), item no. 1
S. 22 repealed prosp.	2/1999, s.72(2)
Ss. 22(1)(a)(I), 22(1)(a)(II), 22(1)(a)(III) substituted	3/1998, ss. 56(a), 138(8)
S. 22(1)(b) deleted	2/1999, ss. 72(1)(a)(ii), 217(9)
S. 22(1)(b) substituted	3/1998, ss. 56(b), 138(8)
S. 22(2) substituted	2/1999, ss. 72(1)(b), 217(9)
S. 22A deleted	9/2012, ss. 54, 141(8), schedule 1, para. 3
S. 22A inserted	3/2000, ss. 76, 166(9)
S. 22A(2)(b)(3) amended	7/2001, ss. 83, 243(9)
S. 23A inserted	2/1999, ss. 82(1), 82(2)
S. 23A substituted	37/2014, s. 43(1)(a), (2)
S. 23A(1)(a) amended	11/2007, ss. 35(2) & sch. 2, pars. 1(a), (2), ss. 35(3), 130(9)
S. 23A(1)(a) amended	8/2004, s. 89, sch. 3, 1(a)
S. 23A(1)(b)(i)(II), cl. substituted	3/2000, s. 77(1)(a), (2)
S. 23A(1)(b)(i)(III)(B) amended	3/2000, s. 77(1)(b), (2)
S. 23A(5) inserted	41/2013, ss. 39(1), (2)
S. 23B s. inserted	6/2006, ss. 60(b), 130(8)
S. 26(4)(b) amended	3/1998, ss. 55, 138(8), sch. 6, para. 1
S. 27(7)(b) amended	41/2017, ss. 82(2) and schedule 2 para. 1(b), 82(3)(a)
S. 28(3) amended	8/2013, ss. 43(1)(a), (2), 108(8)
	9/2012, s. 55(1)(a), (2), 141(8)
	12/2009, ss. 14(1)(a), (2), 32(8)
	25/2008, s. 44(1)(a), (2), 102(8)
	3/1998, ss. 65(1)(a), (2)(a), 138(8)
S. 29(1) amended	52/2015, ss. 90(8), 36(1)(a)(i), (ii), (2)
S. 29(1A) inserted	52/2015, ss. 90(8), 36(1)(b), (2)
S. 29(1A)(c)(i) amended	41/2017, ss. 26(1), (2), 88(8)
S. 29(3)(c) amended	5/2005, s. 41(1)(a), (2)
S. 29(3)(d), s.	5/2005, s. 41(1)(b), (2)
S. 29(4) amended	25/2008, ss. 42, 102(8)
S. 29(5A) substituted	41/2013, s. 41
S. 29(5A) inserted	8/2013, ss. 45, 108(8)
S. 29(8) substituted	59/2015, s. 35(2)
S. 29(9) deleted	59/2015, s. 35(2)
S. 29A inserted	3/2003, s. 69
S. 29A(3A) inserted	37/2014, s. 46(1)(a), (2)
S. 29A(4) amended	11/2007, ss. 35(2) & sch. 2, pars. 1(b), (2), ss. 35(3), 130(9)
	8/2004, s. 89, sch. 3, 1(b)
S. 29A(5) amended	9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 2
S. 33(1) amended	9/2012, ss. 38(1)(a), (2)
S. 35(3) substituted	59/2015, s. 35(3)
S. 35(4) deleted	59/2015, s. 35(3)
S. 37 table amended	37/2014, s. 25(1)(a), (2)
	41/2013, ss. 29(1)(a), 87(7)
	3/2008, s. 141 & sch. 8, par. 1(a) & 7(a)(i)
	12/2001, ss. 12(1), 13(2), sch. pt. 1
	7/2001, s. 241(1)(a), (2)
	32/2000, ss. 7(1), 8(2), sch.
S. 38(1) amended	23/2014, ss. 1(3), 5(1), sch. 1 pt. 4 item 1
S. 38(1) substituted	3/2003, s. 43(1)(a), (2)
S. 42 substituted	5/2010, ss. 35(1)(a), (2)
S. 42(1) amended	23/2020, ss. 2(1)(f), 23
	8/2019, ss. 2(1)(f), 21
S. 43(1) amended	5/2010, ss. 35(1)(b), (2)
S. 44(1) amended	11/2007, ss. 35(2) & sch. 2, pars. 1(c), (2), ss. 35(3), 130(9)
	8/2004, s. 89, sch. 3, 1(c)
	3/1998, ss. 48, 138(8), sch. 3, par. 1
S. 45(4) amended	5/2010, ss. 35(1)(c), (2)
S. 47 amended	12/2001, ss. 12(1), 13(2), sch. pt. 1
S. 48(5) amended	5/2010, ss. 35(1)(d), (2)
S. 49(2) substituted	5/2010, ss. 35(1)(e), (2)
S. 53B1(1) Table par.(b)(v), (vi), (vii) deleted	5/2010, ss. 3(1)(d), (3), 165(8)
S. 55(1)(a) amended	7/2001, ss. 77, 243(9), sch. 2, par. 2
S. 56(3)(c) amended	45/2019, ss. 74(a), schedule, para. 1(b), 74(b), schedule, para. 6
S. 59(a) amended	9/2012, s. 138 & sch. 6, pars. 1(a), 4(a)(i)
S. 62(1)(2) amended	5/2005, s. 46(1)(b)(i), (ii), (2)
S. 63(3) substituted	59/2015, s. 35(4)(a)
S. 63(4) deleted	59/2015, s. 35(4)(a)
S. 64, defs. amended	3/2003, ss. 49(3)(a)(i), 171(9)
S. 64(1) amended	6/2006, ss. 57(1)(a)(i), (ii)(I) &(II), (2), 130(8)
S. 64(1)(c) deleted	6/2006, s. 57(a)(ii)(II)
S. 64(1A) inserted	3/2003, ss. 49(3)(a)(ii), 171(9)
S. 64(3) amended	6/2006, ss. 57(1)(b), (2), 130(8)
S. 64(5)(c) substituted	9/2012, ss. 38(1)(b), (2)
S. 64(6) deleted	3/2003, ss. 49(3)(a)(iii), 171(9)
S. 64(8)(a)(ii) amended	6/2006, ss. 57(1)(c)(i), (2), 130(8)
S. 64(8)(b) amended	6/2006, ss. 57(1)(c)(ii), (2), 130(8)
S. 65 amended	3/2003, ss. 11, 171(9)
S. 65(3A) inserted	7/2001, ss. 77, 243(9), sch. 2, par. 2
S. 65(3B) inserted	7/2001, ss. 77, 243(9), sch. 2, par. 2
S. 65(3C) inserted	7/2001, ss. 77, 243(9), sch. 2, par. 2
S. 65(3D) inserted	7/2001, ss. 77, 243(9), sch. 2, par. 2
S. 65(3E) inserted	7/2001, ss. 77, 243(9), sch. 2, par. 2
S. 65(3F) inserted	7/2001, ss. 77, 243(9), sch. 2, par. 2
S. 66(2), substituted	3/1998, ss. 8, 138(8)
S. 66(3) amended	9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 3
	7/2001, ss. 78(2)(a), 243(9)
Ss. 66(3A)-66(3C) inserted	7/2001, ss. 77, 243(9), sch. 2, par. 3
S. 67(1)(a) amended	7/2001, ss. 77, 243(9), sch. 2, par. 4
S. 67(1)(a)(i) amended	9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 4
S. 67(1)(a)(ii) amended	9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 5
S. 68(2) amended	9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 6
S. 70(1A) inserted	8/2013, ss. 16, 108(8)
S. 71(2) substituted	5/2010, ss. 9(a), 165(8)
S. 71(3) amended	5/2010, ss. 9(b), 165(8)
S. 71(3A) inserted	5/2010, ss. 41(1), (3), 165(8)
S. 71(3B) inserted	8/2013, ss. 6, 108(8)
S. 71(4A) inserted	15/1998, s. 1(2)
S. 71(4B) inserted	8/2013, s. 100(1)(a), (4)(a)
S. 71(5) substituted	59/2015, s. 35(4)(b)
S. 71(5) amended	5/2010, ss. 9(c), 165(8)
S. 71(6) deleted	59/2015, s. 35(4)(b)
S. 73(3)(a)(ii) amended	59/2015, s. 35(4)(c)
S. 73(4) inserted	3/2008, ss. 18(1)(a), (2) & 144(8)
S. 75(3) amended	5/2005, ss. 145(3)(7)(b)(8)(c), 150(9), sch. 5, pt. 2
S. 76(7) amended	6/2011, s. 81 & sch. 3, paras. 1(a), 10(a)(i)
S. 76A s. inserted	5/2005, s. 48(1)(b)(2)
S. 76A(2) amended	6/2006, s. 61(1)(a), (2), 130(8)
S. 76A(3), (4), (5) inserted	41/2017, ss. 22(1), (2), 88(8)
S. 76B s. inserted	5/2005, s. 48(1)(b)(2)
S. 76C s. inserted	5/2005, s. 48(1)(b)(2)
S. 76D s. inserted	6/2006, s. 61(1)(b), (2), 130(8)
S. 77(6A) inserted	9/2012, s. 50, 141(8)
S. 77(6A)(b) amended	41/2013, ss. 32(1)(a), (2)
S. 77(6B) inserted	9/2012, s. 50, 141(8)
S. 77(6B)(b) amended	41/2013, ss. 32(1)(b), (2)
S. 78(3)(c)(ii) amended	3/1998, ss. 55, 138(8), sch. 6, par. 2
S. 79(1)(a) amended	41/2017, ss. 82(2) and schedule 2 para. 1(c), 82(3)(a)
S. 79(1)(c) inserted	3/1998, s. 47, sch. 2, par. 1
S. 79(7) amended	5/2005, ss. 145(3)(7)(b)(8)(c), 150(9), sch. 5 pt. 2
S. 79A s. inserted	3/2003, s. 37(1)(2)
S. 79B s. inserted	6/2006, ss. 62(1), 130(8)
S. 79B(1)(a) amended	11/2007, ss. 49(1)(a)(i)-(iii), (2), 130(9)
S. 79B(2) amended	11/2007, ss. 49(1)(b), (2), 130(9)
S. 79B(3) amended	11/2007, ss. 49(1)(c)(i) &(ii), (2), 130(9)
S. 79C inserted	9/2012, ss. 65, 141(8)
S. 79C(1) amended	8/2013, ss. 27(1)(a), (2), 108(8)
S. 79C(3) substituted	8/2013, ss. 27(1)(b), (2), 108(8)
S. 80(1) amended	3/1998, s. 47, sch. 2 par. 2
S. 80(8) amended	5/2005, ss. 145(3)(7)(b)(8)(c), 150(9), sch. 5 pt. 2
S. 80A amended	5/2010, ss. 52(1)(a)-(d), (2), 165(8)
	9/2012, ss. 40, 141(8)
S. 80A inserted	8/2004, s. 35
S. 80A(1) amended	9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 7
S. 80A(2) amended	5/2010, ss. 52(1)(e), (2), 165(8)
S. 80A(2A) inserted	5/2010, ss. 52(1)(f), (2), 165(8)
S. 80A(2A)(c) amended	37/2014, ss. 36(a), 101(8)
S. 80A(2A)(f) amended	37/2014, ss. 36(b), 101(8)
S. 80A(2A)(g) amended	37/2014, ss. 36(c), 101(8)
S. 80A(2A)(h) inserted	37/2014, ss. 36(d), 101(8)
S. 80A(2B) inserted	5/2010, ss. 52(1)(f), (2), 165(8)
S. 80A(3) amended	9/2012, s. 129 & sch. 4, pt. 2 para. (g), item no. 8
S. 80M(c) amended	26/2020, ss. 14(1)(c), 76(8)
S. 81(2) amended	5/2005, s. 48(1)(c)(i)(2)
S. 81(2)(n) amended	25/2008, ss. 23(1), (2), 102(8)
S. 81(2)(n)(i) amended	11/2007, ss. 37(1)(a), (2), 130(9)
S. 81(2)(n)(ii) amended	11/2007, ss. 37(1)(a), (2), 130(9)
S. 81(2)(n)(iii) inserted	11/2007, ss. 37(1)(b), (2), 130(9)
S. 81(2)(o) amended	45/2019, ss. 20(1)(a)(i), 76(8)
	5/2010, s. 159 & sch. 4, pars. 1(a), 6(a)(i)
S. 81(2)(o) inserted	25/2008, ss. 23(1), (2), 102(8)
S. 81(2)(p) inserted	45/2019, ss. 20(1)(a)(ii), 76(8)
S. 81(3) amended	5/2005, s. 48(1)(c)(ii)(2)
S. 81(4) inserted	45/2019, ss. 20(1)(b), 76(8)
S. 81(7)(aaa) amended	5/2005, ss. 145(3)(7)(b)(8)(c), 150(9), sch. 5 pt. 2
S. 81(7)(b) amended	5/2005, ss. 145(3)(7)(b)(8)(c), 150(9), sch. 5 pt. 2
S. 81A inserted	5/2005, ss. 17, 150(8)(9)
S. 81A(1)(a) amended	3/2008, s. 25(1)(a), (2) & 144(8)
S. 81A(1)(b)(i) substituted	3/2008, s. 25(1)(b), (2) & 144(8)
S. 81A(2) substituted	25/2008, s. 24(1)(c)
S. 81A(3)(b)(i) amended	3/2008, s. 25(1)(c), (2) & 144(8)
S. 81A(3)(b)(ii) amended	3/2008, s. 25(1)(d), (2) & 144(8)
S. 81A(3)(c) amended	25/2008, s. 24(1)(d)
S. 81A(4) amended	25/2008, s. 24(1)(e)(i)
S. 81A(4)(b) amended	25/2008, s. 24(1)(e)(ii)
S. 81A(4)(b)(i) amended	3/2008, s. 25(1)(e), (2) & 144(8)
S. 81A(4)(b)(ii) amended	3/2008, s. 25(1)(f), (2) & 144(8)
S. 81A(5) amended	25/2008, s. 24(1)(f)
S. 81A(5)(b) substituted	3/2008, s. 25(1)(g), (2) & 144(8)
S. 81A(7) amended	25/2008, s. 24(1)(g)
S. 81A(11)(aa) amended	5/2005, ss. 145(3)(7)(b)(8)(c), 150(9), sch. 5, pt. 2
S. 81A(11)(b) amended	5/2005, ss. 145(3)(7)(b)(8)(c), 150(9), sch. 5, pt. 2
S. 81B s. inserted	3/2008, s.37
S. 81B(1) amended	25/2008, ss. 24(1)(a), (2)
S. 81B(1A) inserted	25/2008, s. 24(1)(b), (2)
S. 81B(2) substituted	25/2008, s. 24(1)(c), (2)
S. 81B(3)(c) amended	25/2008, s. 24(1)(d), (2)
S. 81B(4) amended	25/2008, s. 24(1)(e)(i), (2)
S. 81B(4)(b) amended	25/2008, s. 24(1)(e)(ii), (2)
S. 81B(5) amended	25/2008, s. 24(1)(f), (2)
S. 81B(7) amended	25/2008, s. 24(1)(g), (2)
S. 81C inserted	9/2012, ss. 44(1)(a), 141(8)
S. 82(3) substituted	9/2012, ss. 54, 141(8) & sch. 1, par. 4
S. 83(3) amended	3/2003, s. 41(1)(a)(i), (2)
	3/1998, s. 136, sch. 9, par. 1
S. 83(5) deleted	3/2003, s. 41(1)(a)(ii)(2)
S. 83(6) deleted	3/2003, s. 41(1)(a)(ii)(2)
S. 83A s. inserted	3/2008, s. 41(1), (2), 144(8)
S. 85(4)(c) amended	59/2015, s. 35(4)(d)
S. 87(3) amended	5/2005, ss. 145(3)(7)(b)(8)(c), 150(9), sch. 5, pt. 2
S. 87A inserted retro. & trans.	7/2001, ss. 84(1)(2)(3), 243(9)
S. 87A(4)(a) amended	5/2005, ss. 145(3)(7)(b)(8)(c), 150(9), sch. 5, pt. 2
S. 87B inserted	8/2013, ss. 18(1)(a), (2)(a), 108(8)
S. 88(1) substituted	2/1999, ss. 75(a), 217(9)
S. 88(2)(a) amended	2/1999, ss. 75(b), 217(9)
S. 88(3)(b)(ii) deleted	3/1998, ss. 63, 138(8)
S. 88(3)(b)(iii) amended	3/1998, ss. 63, 138(8)
S. 88(3)(b)(iii), substituted	2/1999, ss. 75(c), 217(9)
S. 88(6) amended	2/1999, ss. 75(d), 217(9)
S. 88A cessation date prescribed	S.I. No. 229 of 2013, art. 2
S. 88A inserted	3/1998, ss. 16(a), 138(8)
S. 88A(3) inserted	8/2013, ss. 7(1), 108(8)
S. 89(1)(b) substituted	7/2001, s. 42(1)(a)(2)
S. 89(2)(a) amended	7/2001, s. 42(1)(b)(2)
S. 89(3) inserted	7/2001, s. 42(1)(c)(2)
S. 89(4) inserted	7/2001, s. 42(1)(c)(2)
S. 89(4)(c) amended	9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 9
S. 89(5) inserted	7/2001, s. 42(1)(c)(2)
S. 89(6) inserted	7/2001, s. 42(1)(c)(2)
S. 91 applied with modifications	S.I. No. 549 of 2012, regs. 2, 14(2)
S. 91(2)(c)(i) amended	5/2005, ss. 145(3)(7)(b)(8)(c), 150(9), sch. 5, pt. 2
S. 91(4) amended	8/2013, ss. 18(1)(b), (2)(a), 108(8)
S. 91A(6)(a) amended	5/2005, ss. 145(3), (7)(b), (8)(c), 150(9), sch. 5, pt. 2
S. 92(2)(a) amended	5/2005, ss. 145(3), (7)(b), (8)(c), 150(9), sch. 5, pt. 2
S. 92A(3)(a) amended	5/2005, ss. 145(3), (7)(b), (8)(c), 150(9), sch. 5, pt. 2
S. 92B(4)(a) amended	5/2005, ss. 145(3), (7)(b), (8)(c), 150(9), sch. 5, pt. 2
S. 95(3) amended	8/2013, s. 92(1), (2) & sch. 1, pt. 2, par.(a)
	9/2012, s. 129 & sch. 4, pt. 2 par.(g), item 10
S. 95A inserted	6/2006, ss. 56, 130(8)
S. 96(1) amended	8/2013, s. 100(1)(b), (4)(a)
	15/1998, s. 1(1)(a)
S. 97(2A) inserted	15/1998, s. 1(1)(b)
S. 97(2B) amended	7/2001, ss. 34(a), 243(9)
S. 97(2B) inserted	15/1998, s. 1(1)(b)
S. 97(2B)(a) amended retro.	2/1999, s. 31
S. 97(2C) inserted	15/1998, s. 1(1)(b)
S. 97(2C)(b) amended retro.	2/1999, s. 31
S. 97(2D) inserted	15/1998, s. 1(1)(b)
S. 97(2E) inserted	15/1998, s. 1(1)(b)
S. 97(2F), inserted	7/2001, ss. 34(b), 243(9)
S. 97(2F)(a)(v)(II) amended	11/2007, s. 128 & sch. 4, pars. 1(b), 6(a)(ii)
S. 97(2G), inserted	5/2002, ss. 17(a), 141(8)
S. 97(2G) amended	18/2011, ss. 1(2), 5(8), (9)(a) & sch. 1
	3/2003, s. 16(1)(a)(i)(2)
S. 97(2H) inserted	3/2003, s. 16(1)(a)(ii)(2)
S. 97(2H) substituted	18/2011, ss. 1(2), 5(8) & sch. 1
S. 97(2H)(b) substituted	41/2013, s. 84 & schedule pars. 1(a), 5(b)
S. 97(2I) inserted	6/2006, ss. 11(a), (2), 130(8)
S. 97(2I)(b) reference construed	42/2015, ss. 1(4), 13(3)
S. 97(2J) substituted	30/2018, ss. 23(1), 23(2)
	18/2016, ss. 16(1), 16(2)
S. 97(2J) inserted	12/2009, ss. 5, 32(8)
S. 97(2K) inserted	52/2015, ss. 15(2), 15(1)
S. 97(2K) form prescribed	S.I. No. 630 of 2015, reg. 2, schedule
S. 97A inserted	41/2017, ss. 13, 88(8)
S. 98A inserted	5/2002, s. 18(1)(2)
S. 100(2)(b) substituted	3/2008, s. 137 & sch. 6, par. 1(a)
S. 100(4) amended	9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 11
S. 100A inserted	59/2015, s. 35(4)(e)
S. 101 amended	3/2008, s. 137 & sch. 6, par. 1(b)
S. 101(b) amended	9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 12
S. 102(4) amended	9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 13
S. 103(7) amended	9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 14
S. 106A inserted	3/2003, s. 36(1)(2)
S. 108A(4) amended	5/2005, ss. 145(3)(7)(b)(8)(c), 150(9), sch. 5, pt. 2
S. 109(3) amended	3/1998, s. 136, sch. 9, par. 2
S. 110 substituted	2/1999, ss. 32, 217(9)
	3/2003, s. 48(1), (4)(a)
S. 110(1) amended	45/2019, ss. 28(a), 76(8)
	18/2016, ss. 22(a)(ii), 59(8)
	8/2013, s. 105(a), (b) & sch. 2 pars. 1(a), 5(a)
	9/2012, ss. 41(1), (2) 141(8)
	6/2011, ss. 40(1)(a)-(g), (5), 84(8)
	3/2008, ss. 36, 144(8)
	7/2001, s. 240, sch. 5
	3/1998, s. 47, sch. 2, par. 3
S. 110(1), definition amended	3/2000, s. 82(1)(a), (2)
S. 110(1)(f) amended	8/2013, s. 92(1), (2) & sch. 1, pt. 2, par.(b)
S. 110(1)(f) substituted	18/2016, ss. 22(a)(i), 59(8)
S. 110(2)(b) amended	45/2019, ss. 28(b)(i), 76(8)
S. 110(2)(c) amended	45/2019, ss. 28(b)(ii), 76(8)
S. 110(2)(d) inserted	45/2019, ss. 28(b)(iii), 76(8)
S. 110(3), inserted	3/2000, s. 82(1)(b), (2)
S. 110(3)(b)(ii) amended	9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 15
S. 110(4) amended	18/2016, ss. 22(b), 59(8)
S. 110(4) substituted	6/2011, ss. 40(2), (5), 84(8)
S. 110(4A) inserted	6/2011, ss. 40(3), (5), 84(8)
S. 110(4A)(b)(i) substituted	9/2012, ss. 41(3), 141(8)
S. 110(5) substituted	45/2019, ss. 28(c), 76(8)
	6/2011, ss. 40(4), (5), 84(8)
S. 110(5A) inserted	18/2016, ss. 22(c), 59(8)
S. 110(5A)(a) amended	S.I. No. 711 of 2020, regs. 1(2), 7(a)
	41/2017, ss. 20(1)(a), (2), 88(8)
S. 110(5A)(b)(i) amended	41/2017, ss. 20(1)(b)(i)(I), (2), 88(8)
S. 110(5A)(b)(i)(I) amended	41/2017, ss. 20(1)(b)(i)(II), (2), 88(8)
S. 110(5A)(b)(ii) amended	41/2017, ss. 20(1)(b)(ii), (2), 88(8)
S. 110(6), inserted	5/2005, s. 48(1)(d), (2)
S. 110(6)(b) amended	9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 16
S. 110(7) inserted	45/2019, ss. 28(d), 76(8)
S. 111(2) amended	59/2015, s. 35(4)(f)(i)
S. 111(3) inserted	59/2015, s. 35(4)(f)(ii)
S. 112(1) amended	7/2001, ss. 77, 243(9), sch. 2, par. 5
S. 112(2)(a) amended	41/2017, s. 77(1), (2) and schedule 1 para. 1(a)
S. 112(3)-(6) inserted	41/2017, s. 77(1), (2) and schedule 1 para. 1(b)
S. 112A inserted	7/2001, ss. 21, 243(9)
S. 112A(1) substituted	24/2009, s. 19(a)
S. 112A(2A) inserted	24/2009, s. 19(b)
S. 112A(3) amended	24/2009, s. 19(c)
S. 112AA inserted	41/2017, ss. 8, 88(8)
S. 112B inserted	52/2015, ss. 11(2), 11(1)
S. 115 amended	7/2001, ss. 77, 243(9), sch. 2, par. 6
S. 116 amended	5/2005, ss. 7, 150(8), (9)
	8/2004, s. 8(1)(a), (2)
S. 116(1) amended	8/2013, ss. 13(a), 108(8)
S. 116(1)(b) amended	41/2017, ss. 82(2) and schedule 2 para. 1(d), 82(3)(a)
S. 116(2) amended	18/2011, ss. 1(2), 5(8), (9)(a) & sch. 1
S. 116(3) amended	7/2001, s. 77, sch. 2, pars. 7, 61
S. 116(3)(a) amended	7/2001, s. 240, sch. 5
S. 116(3)(b) amended	5/2002, s.138, sch. 6, pars. 3(a), 6(c)(i)
S. 117(4) amended	5/2005, ss. 145(3)(7)(b)(8)(c), 150(9), sch. 5, pt. 2
S. 118(2)(a) amended	6/2011, s. 5(a), 84(8)
S. 118(2)(b) amended	6/2011, s. 5(b), 84(8)
S. 118(5), substituted	18/2002, ss. 1(3), 4(a)
S. 118(5) amended	18/2011, ss. 1(2), 5(8) & sch. 1
S. 118(5A), inserted	2/1999, ss. 33, 217(9)
S. 118(5A), substituted	8/2004, s. 8(1)(b), (2)
S. 118(5A), substituted	5/2005, ss. 8, 150(8)(9)
S. 118(5A)(a) amended	8/2013, ss. 13(b), 108(8)
S. 118(5A)(b) substituted	8/2013, ss. 13(c), 108(8)
S. 118(5B) inserted	8/2004, s. 8(1)(b), (2)
S. 118(5C) inserted	8/2004, s. 8(1)(b), (2)
S. 118(5D)inserted	8/2004, s. 8(1)(b), (2)
S. 118(5E) inserted	8/2004, s. 8(1)(b), (2)
S. 118(5E)(c) inserted	6/2011, ss. 7(1)(a), (2), 84(8)
S. 118(5F) inserted	8/2004, s. 8(1)(b), (2)
S. 118(5G) inserted	25/2008, ss. 7(1)(a), (2), 102(8)
S. 118(5G)(a) amended	8/2020, s. 9(a)
S. 118(5G)(c) amended	8/2020, s. 9(b)
S. 118(5G)(d) inserted	8/2020, s. 9(c)
S. 118(5H) inserted	41/2017, ss. 7(a), 88(8)
S. 118A inserted	5/2005, ss. 10, 150(8)(9)
S. 118B inserted	3/2008, s. 21, 144(8)
S. 118B exclusion from obligation to report certain transactions under	S.I. No. 7 of 2011, schedule
S. 118B(1) amended	52/2015, ss. 88(2), 88(1)(a)
	25/2008, ss. 7(1)(b)(i)(2), 102(8)
S. 118B(2)(a)(i) amended	25/2008, ss. 7(1)(b)(ii)(I)(2), 102(8)
S. 118B(2)(a)(ii) amended	25/2008, ss. 7(1)(b)(ii)(I)(2), 102(8)
S. 118B(2)(a)(iii) inserted	25/2008, ss. 7(1)(b)(ii)(II)(2), 102(8)
S. 118B(2)(b) amended	8/2013, ss. 13(d), 108(8)
S. 118B(3) amended	8/2013, ss. 13(e), 108(8)
	18/2011, ss. 1(2), 5(8), (9)(a) & sch. 1
S. 118B(4) amended	8/2013, ss. 13(f), 108(8)
S. 118B(5) amended	8/2013, ss. 13(h), 108(8)
	25/2008, ss. 7(1)(b)(iii)(2), 102(8)
S. 119(4), substituted	3/2003, s. 6(1)(a)(2)
S. 120(1) amended	8/2013, ss. 13(h), 108(8)
Ss. 120(4), 120(5) inserted	8/2013, ss. 13(i), 108(8)
S. 120A inserted	2/1999, ss. 34, 217(9)
S. 120A(b) amended	7/2001, ss. 25(a), 243(9)
S. 120A(d) inserted	7/2001, ss. 25(b), 243(9)
S. 120A(3) inserted	7/2001, ss. 25(c), 243(9)
S. 120A(4) inserted	6/2011, ss. 7(1)(b), (2), 84(8)
S. 120B inserted	30/2018, ss. 8, 65(8)
S. 121 amended	7/2001, ss. 77, 243(9), sch. 2, par. 8
S. 121(1) amended	25/2008, s. 6(1)(a), (2)
S. 121(1)(a) amended	41/2017, ss. 7(b)(i)(I), 88(8)
	3/2003, s. 6(1)(b)(i)(2)
S. 121(1)(b)(i)(iii) amended	18/2011, ss. 1(2), 5(8), (9)(a) & sch. 1
S. 121(2)(b)(i) amended	41/2017, ss. 7(b)(i)(II)(A), 88(8)
S. 121(2)(b)(ii) amended	30/2018, ss. 9(a)(i), 65(8)
	41/2017, ss. 7(b)(i)(II)(B), 88(8)
S. 121(2)(b)(ii), substituted	3/2003, s. 6(1)(b)(ii)(2)
S. 121(2)(b)(iii) inserted	41/2017, ss. 7(b)(i)(II)(C), 88(8)
S. 121(2)(b)(iii)(II) amended	30/2018, ss. 9(a)(ii), 65(8)
S. 121(2)(b)(iv) amended	45/2019, ss. 6(1)(a), 76(8)
S. 121(2)(b)(iv) inserted	30/2018, ss. 9(a)(iii), 65(8)
S. 121(2)(b)(v) inserted	30/2018, ss. 9(a)(iii), 65(8)
S. 121(2)(b)(vi) amended	45/2019, ss. 6(1)(b), 76(8)
S. 121(2)(b)(vi) inserted	30/2018, ss. 9(a)(iii), 65(8)
S. 121(3) inserted	45/2019, ss. 6(1)(c), 76(8)
S. 121(3)(a) substituted	3/2003, s. 6(1)(b)(iii)(2)
S. 121(3)(c) deleted	25/2008, s. 6(1)(b)(i), (2)
S. 121(3)(d) inserted	25/2008, s. 6(1)(b)(ii), (2)
S. 121(4), table substituted	3/2003, s. 6(1)(b)(iv)(III), (2)
S. 121(4)(a) amended	25/2008, s. 6(1)(c)(i), (2)
S. 121(4)(a) substituted	3/2003, s. 6(1)(b)(iv)(I), (2)
S. 121(4)(c) inserted	3/2003, s. 6(1)(b)(iv)(II), (2)
S. 121(4)(c)(i) table substituted	25/2008, s. 6(1)(c)(ii)(II), (2)
S. 121(4)(c)(i) amended	25/2008, s. 6(1)(c)(ii)(I), (2)
S. 121(4)(d) inserted	45/2019, ss. 6(1)(d), 76(8)
	25/2008, s. 6(1)(c)(iii), (2)
S. 121(4A) inserted	45/2019, ss. 6(1)(e), 76(8)
S. 121(4A) deleted	25/2008, s. 6(1)(d), (2)
S. 121(4B) inserted	25/2008, s. 6(1)(e), (2)
S. 121(5)(aa) deleted	25/2008, s. 6(1)(f)(ii), (2)
S. 121(5)(ii) amended	25/2008, s. 6(1)(f)(i), (2)
S. 121(6)(b) amended	25/2008, s. 6(1)(g)(i), (2)
S. 121(6)(bb) deleted	25/2008, s. 6(1)(g)(ii), (2)
S. 121(6)(c) amended	5/2002, s. 138, sch. 6, pars. 3(b), 6(c)(i)
S. 121(6)(c) deleted	3/2003, s. 6(1)(b)(v)(2)
S. 121(6)(d) amended	59/2015, s. 35(5)(a)
S. 121(7)(e)(i) substituted	59/2015, s. 35(5)(b)
S. 121(7)(e)(ii) deleted	59/2015, s. 35(5)(c)
S. 121(7)(e)(iii) amended	59/2015, s. 35(5)(d)
S. 121A inserted	3/2003, s. 6(1)(c), (2)
S. 121A(1) amended	41/2017, ss. 7(b)(ii)(I), 88(8)
	8/2004, s. 8(1)(c), (2)
S. 121A(2)(b)(i) amended	41/2017, ss. 7(b)(ii)(II)(A), 88(8)
S. 121A(2)(b)(ii) amended	30/2018, ss. 9(b)(i), 65(8)
	41/2017, ss. 7(b)(ii)(II)(B), 88(8)
S. 121A(2)(b)(iii) inserted	41/2017, ss. 7(b)(ii)(II)(C), 88(8)
S. 121A(2)(b)(iii)(II) amended	30/2018, ss. 9(b)(ii), 65(8)
S. 121A(2)(b)(iv) amended	45/2019, ss. 6(2)(a), 76(8)
S. 121A(2)(b)(iv) inserted	30/2018, ss. 9(b)(iii), 65(8)
S. 121A(2)(b)(v) inserted	30/2018, ss. 9(b)(iii), 65(8)
S. 121A(2)(b)(vi) amended	45/2019, ss. 6(2)(b), 76(8)
S. 121A(2)(b)(vi) inserted	30/2018, ss. 9(b)(iii), 65(8)
S. 121A(2A), inserted	8/2004, s. 8(1)(c), (2)
S. 121A(3)(c) substituted	45/2019, ss. 6(2)(c), 76(8)
S. 121A(4) amended	45/2019, ss. 6(2)(d), 76(8)
S. 121A(5) inserted	45/2019, ss. 6(2)(e), 76(8)
S. 122(1) amended	18/2011, ss. 1(2), 5(8), (9)(a) & sch. 1
	5/2005, ss. 9(a)(i)(ii), 150(8)(9)
S. 122(1)(a) amended	8/2013, ss. 13(j)(i), (ii), 108(8)
	6/2011, ss. 7(1)(c), (2), 84(8)
	5/2010, ss. 4(a) &(b), 165(8)
	25/2008, s. 5(a) &(b) & 102(8)
	3/2008, ss. 8(a) &(b) & 144(8)
	11/2007, s. 7(a) &(b) & 130(9)
	8/2004, s. 10
	3/2003, ss. 4, 171(9)
	5/2002, ss. 8, 141(8)
	7/2001, ss. 5, 243(9)
	3/2000, ss. 15, 166(9)
	2/1999, ss. 10, 217(9)
S. 122(2), substituted	5/2005, ss. 9(b)(i)(ii), 150(8)(9)
S. 122(2) amended	18/2011, ss. 1(2), 5(8), (9)(a) & sch. 1
S. 122(2) substituted	41/2017, s. 74
S. 122(3)(b) amended	18/2011, ss. 1(2), 5(8), (9)(a) & sch. 1
S. 122A inserted	3/1998, ss. 15(1), 138(8)
S. 122A application of	3/1998, ss. 15(2), 138(8)
S. 123(3) amended	18/2011, ss. 1(2), 5(8), (9)(a) & sch. 1
S. 123(7) amended	5/2005, ss. 145(3), (7)(b), (8)(c), 150(9), sch. 5, pt. 2
S. 123A(7) amended	5/2005, ss. 145(3), (7)(b), (8)(c), 150(9), sch. 5, pt. 2
S. 124(5)(b) amended	5/2005, ss. 145(3)(7)(b)(8)(c), 150(9), sch. 5, pt. 2
S. 124A inserted	26/2014, ss. 1(4), 37(a)
S. 125(6) amended	5/2005, ss. 145(3)(7)(b)(8)(c), 150(9), sch. 5, pt. 2
S. 125B inserted	8/2011, s. 4(1)(a)
S. 126, table, col. 1 amended	26/2020, ss. 3(1)(b), 3(2)
S. 126, table inserted	30/2018, ss. 13(d), 65(8)
S. 126(1) substituted	30/2018, ss. 13(a), 65(8)
	11/2007, ss. 10(a), 130(9)
S. 126(2A) inserted	8/2013, ss. 8(a), 108(8)
S. 126(2A)(a)(ii) amended	11/2016, ss. 1(2), 36(a)
S. 126(2A)(a)(iii) amended	35/2019, ss. 1(2), 37(a)
	11/2016, ss. 1(2), 36(b)
S. 126(2A)(a)(iv) inserted	11/2016, ss. 1(2), 36(c)
S. 126(2A)(a)(iv) amended	35/2019, ss. 1(2), 37(b)
S. 126(2A)(a)(v) inserted	35/2019, ss. 1(2), 37(c)
S. 126(2B) inserted	41/2013, ss. 12, 87(7)
S. 126(3)(a)(i) substituted	34/2019, ss. 1(4), 10(a)(i)
S. 126(3)(a)(ii) substituted	34/2019, ss. 1(4), 10(a)(ii)
S. 126(3)(a)(iia) inserted	34/2019, ss. 1(4), 10(a)(iii)
S. 126(3)(a)(iib) inserted	26/2020, ss. 3(1)(a)(i), 3(2)
S. 126(3)(a)(iic) inserted	26/2020, ss. 3(1)(a)(ii), 3(3)
S. 126(3)(b) amended	11/2007, ss. 10(b)(i), 130(9)
S. 126(3)(b) non-application of	3/1998, ss. 6, 138(8)
S. 126(3)(b)(ii) substituted	34/2019, ss. 1(4), 10(b)
S. 126(3)(c) inserted	11/2007, ss. 10(b)(ii), 130(9)
S. 126(3)(c)(ii) amended	34/2019, ss. 1(4), 10(c)
S. 126(4)(b) amended	34/2019, ss. 1(4), 10(d)
	7/2001, s.240, sch. 5
S. 126(5) modified	9/2012, ss. 7, 141(8)
S. 126(6A) inserted	30/2018, ss. 13(b), 65(8)
S. 126(6B) inserted	30/2018, ss. 13(b), 65(8)
S. 126(7) deleted	30/2018, ss. 13(c), 65(8)
S. 126(7) amended	8/2013, ss. 8(b), 108(8)
S. 126(7)(a) amended	5/2002, s.138, sch. 6, pars. 3(c), 6(c)(i)
Ss. 126(7)(a), 126(7)(b) substituted	7/2001, s.2, sch. 1, par. 1(b)
S. 126(8) deleted	11/2007, ss. 10(c), 130(9)
S. 126(8)(b) substituted	5/2005, ss. 5, 150(8)(9)
	3/2003, ss. 5, 171(9)
	5/2002, ss. 7, 141(8)
	7/2001, ss. 6, 243(9)
	3/2000, ss. 16, 166(9)
	2/1999, ss. 11, 217(9)
	3/1998, ss. 6, 138(8)
S. 126A(10) amended	5/2005, ss. 145(3)(7)(b)(8)(c), 150(9), sch. 5, pt. 2
S. 126B(1) amended	8/2011, s. 4(1)(b)(i)
S. 127(2)(i)(I) amended	5/2005, ss. 147, 150(9), sch. 6
S. 127A s. inserted	17/2009, ss. 5, 10(2)
S. 127B inserted	6/2011, ss. 16, 84(8)
S. 128(1)(a) amended	5/2002, s.11(1)(a)(2)(a)
S. 128(2) amended	5/2005, s.16
S. 128(2A) amended	9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 17
S. 128(2A), inserted	3/2000, ss. 27(a)(i), 166(9)
S. 128(2A)(a), par. substituted	7/2001, s. 2, schedule 1, para. 1(c)
S. 128(2A)(a) deleted	3/2003, ss. 8(1)(b), 81(2)(b)
S. 128(2A)(b) amended	9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 18
S. 128(3)(4) amended	7/2001, ss. 77, 243(9), sch. 2, pars. 9, 61
S. 128(4A)(d)(i)(II) amended	9/2012, s. 4(1)(a), 141(8)
S. 128(6) substituted	25/2008, ss. 10(1)(a), (2), 102(8)
S. 128(7) amended	25/2008, ss. 10(1)(b), (2), 102(8)
S. 128(8) substituted	25/2008, ss. 10(1)(c), (2), 102(8)
S. 128(8) amended	3/1998, s.136, sch. 9, par. 3
S. 128(11) amended	37/2014, ss. 4, 101(8)
	3/2000, ss. 27(a)(ii), 166(9)
	5/2002, s.11(1)(b)(2)(b)
S. 128(11A), substituted	5/2002, s.11(1)(c)(2)(a)
S. 128(11A), inserted	3/2000, ss. 27(a)(iii), 166(9)
S. 128A inserted	3/2000, ss. 27(b), 166(9)
S. 128A(1)(a) amended	3/2003, ss. 7(a), 171(9)
S. 128A(3) substituted	3/2003, s.34(1)(a)(2)
S. 128A(4A)(i) amended	18/2011, ss. 1(2), 5(8) & sch. 1
S. 128A(4A)(i)(i) amended	18/2011, ss. 1(2), 5(8) & sch. 1
S. 128A(4A)(i)(ii) amended	18/2011, ss. 1(2), 5(8) & sch. 1
Ss. 128A(4A), 128A(4B) inserted	3/2003, ss. 7(b), 171(9)
S. 128A(5) amended	3/2003, ss. 7(c), 171(9)
S. 128A(7) amended	3/2003, ss. 7(d), 171(9)
S. 128B inserted	3/2003, ss. 8(1)(a), 8(2)(a)
S. 128B(9)(a) substituted	41/2017, s. 75, schedule 3(a)(i)
S. 128B(9)(c), (d) amended	5/2005, ss. 145(1)(7)(a)(8)(a), schedule 5, 150(9)
S. 128B(9A) inserted	41/2017, s. 75, schedule 3(a)(ii)
S. 128B(11) amended	9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 19
S. 128B(12)(a) amended	9/2012, s. 129 & sch. 4, pt. 2, par.(a) & par.(g), item no. 20
S. 128B(12)(b) deleted	9/2012, s. 129 & sch. 4, pt. 2, par.(a)
S. 128B(12)(c) amended	9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 21
S. 128B(13) amended	26/2020, Sch, 6(a), s. 74, schedule, para. 1(a)
S. 128C inserted	3/2008, ss.16(1)(2) & 144(8)
S. 128C(2) amended	25/2008, s. 99 & sch. 6, pars. 1(a), 7(a)(i)
S. 128C(13) amended	9/2012, s. 129 & sch. 4 pt. 2 par.(g), items no. 22, 23
S. 128C(15) amended	26/2020, ss. 8(2)(a), 76(8)
S. 128D s. inserted	25/2008, s. 12(1), (2), 102(8)
S. 128D(1) amended	23/2020, ss. 2(1)(f), 24
	8/2019, ss. 2(1)(f), 22
	5/2010, ss. 17(1)(a)-(b), (2)(a), 165(8)
S. 128D(4) amended	5/2010, ss. 17(1)(c), (2)(b), 165(8)
S. 128D(5) amended	9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 24
	5/2010, ss. 17(1)(d), (2)(b), 165(8)
S. 128D(6) amended	5/2010, ss. 17(1)(e), (2)(b), 165(8)
S. 128D(8) amended	26/2020, ss. 8(2)(b), 76(8)
S. 128E s. inserted	25/2008, ss. 12(1), (2), 102(8)
S. 128E(6)(a) amended	8/2013, s. 105(a), (b) & sch. 2 pars. 1(b), 5(a)
	9/2012, ss. 4(1)(b), (2)
S. 128E(9) amended	26/2020, ss. 8(2)(c), 76(8)
S. 128F inserted	41/2017, ss. 10(1), 10(2)
S. 128F(1) amended	23/2020, ss. 2(1)(f), 25
	45/2019, ss. 11(1)(a), 11(2)
	8/2019, ss. 2(1)(f), 23
	30/2018, ss. 25(2)(a), 65(8)
S. 128F(1)(c)(i)(I) amended	26/2020, Sch, 6(a), s. 74, schedule, para. 1(b)(i)
S. 128F(1)(d) amended	30/2018, ss. 11(1)(a), 11(2)
S. 128F(2)(b) amended	45/2019, ss. 11(1)(b), 11(2)
S. 128F(2)(c) substituted	45/2019, ss. 11(1)(c), 11(2)
S. 128F(2A) inserted	45/2019, ss. 11(1)(d), 11(2)
S. 128F(2A)(a)(iii)(I) amended	26/2020, Sch, 6(a), s. 74, schedule, para. 1(b)(iI)
S. 128F(4) deleted	45/2019, ss. 11(1)(e), 11(2)
S. 128F(5)(a) amended	45/2019, ss. 11(1)(f)(i), 11(2)
S. 128F(5)(b) amended	45/2019, ss. 11(1)(f)(ii), 11(2)
S. 128F(5)(c)(ii) amended	45/2019, ss. 11(1)(f)(iii), 11(2)
S. 128F(5)(c)(iii) substituted	45/2019, ss. 11(1)(f)(iv), 11(2)
S. 128F(7) substituted	45/2019, ss. 11(1)(g), 11(2)
S. 128F(7A) inserted	45/2019, ss. 11(1)(h), 11(2)
S. 128F(8) amended	45/2019, ss. 11(1)(i)(i), 11(2)
	30/2018, ss. 11(1)(b), 65(8)
S.128F(8)(a) amended	45/2019, ss. 11(1)(i)(ii), 11(2)
S. 128F(10) substituted	45/2019, ss. 11(1)(j), 11(2)
S. 128F(11) amended	45/2019, ss. 11(1)(k), 11(2)
S. 129A inserted	5/2010, ss. 49(1), (2), 165(8)
S. 130(1) amended	6/2011, ss. 29(b), 84(8)
	3/1998, ss. 43(1)(d)(2), 138(8)
S. 130(2)(e) amended	5/2005, s.18(1)(a)(2)
S. 130(2)(f), par. inserted	5/2005, s.18(1)(b)(2)
S. 130(2A), inserted	7/2001, ss. 85(1)(2), 243(9)
S. 130(2B) substituted	23/2020, ss. 2(1)(f), 51(a)
	45/2019, ss. 23(1)(a), 76(8)
S. 130(2B), inserted	3/2003, s. 61(1)(2)
S. 130(2C), inserted	5/2005, s. 18(1)(c)(2)
S. 130(3)(b) amended	2/1999, s. 79(1)(a)(i)(2)
S. 130(3)(b) amended	5/2002, ss. 39(a)(i)(ii), 141(8)
S. 130(3)(c) amended	5/2002, ss. 39(a)(i), (ii), 141(8)
S. 130(3)(c), par. inserted	2/1999, s. 79(1)(a)(ii), (2)
S. 130(3)(d) amended	23/2020, ss. 2(1)(f), 51(b)
	11/2007, ss. 35(2) & sch. 2, pars. 1(d), (2), ss. 35(3), 130(9)
	8/2004, s. 89, sch. 3, 1(d)
S. 130(3)(d), par. inserted	5/2002, ss. 39(a)(iii), 141(8)
S. 130(3)(d)(i) amended	45/2019, ss. 23(1)(b)(i), 76(8)
S. 130(3)(d)(ii) amended	45/2019, ss. 23(1)(b)(ii), 76(8)
S. 130(3)(d)(iii) inserted	45/2019, ss. 23(1)(b)(iii), 76(8)
S. 130(4)(c) amended	2/1999, s. 79(1)(b), (2)
	5/2002, ss. 39(b), 141(8)
S. 133(1)(a) amended	9/2012, ss. 54, 141(8) & sch. 1, par. 5(a)
S. 133(1)(da) inserted	9/2012, ss. 54, 141(8) & sch. 1, par. 5(b)
S. 133(1)(da)(i) amended	8/2013, s. 105(a), (b) & sch. 2 pars. 1(c)(i), 5(a)
S. 133(1)(e) deleted	9/2012, ss. 54, 141(8) & sch. 1, par. 5(c)
S. 133(8)(c) amended	7/2001, s. 240, sch. 5
S. 133(11)(a) amended	7/2001, s. 240, sch. 5
S. 133(11)(b) amended	7/2001, s. 240, sch. 5
S. 133(13)(b) amended	3/1998, s. 47, sch. 2, par. 4
S. 133(13)(b)(i) amended	8/2013, s. 105(a), (b) & sch. 2 pars. 1(c)(ii), 5(a)
S. 133(13)(c) amended	3/1998, s. 47, sch. 2, par. 4
S. 134(1)(a) amended	9/2012, ss. 54, 141(8) & sch. 1, par. 6
S. 135(2A) inserted	41/2017, ss. 23(1)(a), 23(2)
S. 135(3A) inserted	41/2017, ss. 23(1)(b), 23(2)
S. 135(4)(e) amended	41/2017, ss. 82(2) and schedule 2 para. 1(e), 82(3)(a)
S. 136 repealed	3/2000, s. 69(2), (3)(a), (b), sch. 2, pt. 2, col. 1, 2
S. 136(1) amended	3/1998, ss. 52, 138(8), sch. 5, par. 1
S. 137(1) repealed in part	3/2000, s. 69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 137(2) repealed in part	3/2000, s. 69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 137(3) amended	3/2003, s.41(1)(b)(2)
S. 137(4) repealed	3/2000, s. 69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 137(5) amended	3/2000, s. 69(1), Sch. 2, Pt. 1(b), 3(a)(b)
S. 137(5) repealed in part	3/2000, s. 69(2)(3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 138(3)(a) repealed	3/2000, s. 69(2)(3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 138(4) inserted	9/2012, ss. 54, 141(8) & sch. 1, par. 7
S. 139 repealed	3/2000, s. 69(2)(3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 139(1) amended	3/1998, ss. 52, 138(8), sch. 5, par. 2
S. 140(3)(b) repealed	3/2000, s. 69(2)(3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 140(4) repealed	3/2000, s. 69(2)(3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 140(4)(b) amended	3/1998, s.136, sch. 9, par. 4
S. 140(5) repealed in part	3/2000, s. 69(2)(3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 140(6) repealed	3/2000, s. 69(2)(3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 140(8) substituted	3/2000, s. 69, (1), Sch. 2, Pt. 1, (c), 3(a)(b)
S. 141(5)(a) amended	8/2004, s.33(1)(b)(2)
S. 141(5)(c) amended	6/2006, s. 55(1)(a), (2)
S. 141(5)(d)(ii) substituted	59/2015, s. 35(6)a)
S. 141(5A) inserted	6/2006, s. 55(1)(b), (2)
S. 141(7) repealed in part	3/2000, s. 69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 141(8) repealed	3/2000, s. 69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 141(10) amended	3/2000, s. 69, (1), Sch. 2, Pt. 1, (d), 3(a)(b)
S. 141(11) inserted	6/2011, ss. 26(a), 84(8)
S. 142(2) repealed in part	3/2000, s. 69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 142(5) repealed	3/2000, s. 69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 142(6) amended	3/2000, s. 69, (1), Sch. 2, Pt. 1, (e), 3(a)(b)
S. 142(7) repealed in part	3/2000, s. 69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 143(1)(c) amended	3/2000, s. 69, (1), Sch. 2, Pt. 1, (f)(i), 3(a)(b)
S. 143(2) amended	3/1998, ss. 52, 138(8), sch. 5, par. 3
S. 143(2), repealed	3/2000, s. 69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 143(3) repealed in part	3/2000, s. 69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 143(5) repealed	3/2000, s. 69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 143(5) amended	3/1998, ss. 52, 138(8), sch. 5, par. 3
S. 143(7) repealed in part	3/2000, s. 69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 143(7) amended	3/1998, ss. 52, 138(8), sch. 5, par. 3
S. 143(8) repealed	3/2000, s. 69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 143(9) repealed	3/2000, s. 69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 143(10) amended	3/2000, s. 69, (1), Sch. 2, Pt. 1, (f)(ii), 3(a)(b)
S. 143(11) repealed in part	3/2000, s. 69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 144(3)(b) repealed	3/2000, s. 69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 144(4) repealed	3/2000, s. 69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 144(5) repealed in part	3/2000, s. 69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 144(6) repealed	3/2000, s. 69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 144(8) amended	3/2000, s. 69, (1), Sch. 2, Pt. 1, (g)(i), 3(a)(b)
S. 144(8) definition of "T" substituted	3/2003, s.41(1)(c)(2)
S. 144(9) amended	3/2000, s. 69, (1), Sch. 2, Pt. 1, (g)(ii), 3(a)(b)
S. 145 repealed	3/2000, s. 69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 145(1) amended	3/1998, ss. 52, 138(8), sch. 5, par. 4
S. 145(2)(b) substituted	3/1998, ss. 51, 138(8), sch. 4, par. 1
S. 146 repealed	3/2000, s. 69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 147 repealed	3/2000, s. 69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 147(5)(a) amended	3/1998, ss. 52, 138(8), sch. 5, par. 5
S. 148 repealed	3/2000, s. 69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 149 repealed	3/2000, s. 69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 150 repealed	3/2000, s. 69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 150(1) amended	3/1998, ss. 52, 138(8), sch. 5, par. 6
S. 151 repealed	3/2000, ss. 69(2), 69(3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 152(1)(a) amended	3/2000, s. 69, (1), Sch. 2, Pt. 1, (h), 3(a)(b)
S. 152(1)(b) repealed	3/2000, s. 69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 152(1)(b) amended	3/1998, ss. 52, 138(8), sch. 5, par. 7
S. 152(2) amended	7/2001, s.240, sch. 5
S. 152(2) substituted	25/2008, s. 98(1) & sch. 5, par. 2(a)
S. 152(3)(a) repealed in part	3/2000, s. 69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 153 substituted	2/1999, ss. 28(1)(4), 217(9)
S. 153(1) amended	25/2008, s. 33(b)(i) &(ii), 102(8)
	11/2007, ss. 35(2) & sch. 2, pars. 1(e), (2), ss. 35(3), 130(9)
	8/2004, s. 89, sch. 3, 1(e)
S. 153(1) definition substituted	3/2000, s. 31(a)
S. 153(1A) inserted	3/2000, s. 31(b)
S. 153(2) amended	3/2000, s. 31(c)
S. 153(3) amended	3/2000, ss. 31(d)(i), 31(d)(ii)
S. 153(3A) inserted	3/2000, s. 31(e)
S. 153(4) amended	3/2000, s. 31(f)
S. 153(4A) inserted	8/2013, ss. 41(a), 108(8)
S. 153(6), inserted	3/2000, s. 31(g)
S. 153(6)(a) amended	45/2019, ss. 24(1)(a), 24(2)
S. 154(1) amended	3/2003, s. 41(1)(d)(i), (2)
S. 154(1)(a) amended	3/2000, s. 69(1), Sch. 2, Pt. 1, (i)(i)(I), 3(a), (b)
S. 154(1)(b) amended	3/2000, s. 69, (1), Sch. 2, Pt. 1, (i)(i)(II), 3(a), (b)
S. 154(3)(a) amended	7/2001, ss. 77, 243(9), sch. 2, par. 10
S. 154(4) repealed	3/2000, s. 69(2), (3)(a), (b), Sch. 2, Pt. 2, col. 1, 2
S. 154(5) repealed	3/2000, s.69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 154(6) amended	3/2003, s.41(1)(d)(ii)(2)
S. 154(6) substituted	3/2000, s.69, (1), Sch. 2, Pt. 1, (i)(ii), 3(a)(b)
S. 155(3) amended	3/2003, s.41(1)(e)(2)
	3/2000, s.69, (1), Sch. 2, Pt. 1, (k), 3(a)(b)
S. 155(3)(b) repealed	3/2000, s.69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 156 substituted	3/2003, s.41(1)(f)(i)(2)
	3/1998, ss. 53, 138(8), sch. 5, par. 8
S. 157 deleted	3/2003, s.41(1)(f)(ii)(2)
S. 157(1) amended	3/1998, ss. 52, 138(8), sch. 5, par. 9
S. 158 deleted	3/2003, s.41(1)(f)(ii)(2)
S. 158(1) amended	3/1998, ss. 52, 138(8), sch. 5, par. 10
S. 159 amended	3/1998, ss. 52, 138(8), sch. 5, par. 11
S. 159 deleted	3/2003, s. 41(1)(g), (2)
S. 159D inserted	5/2005, ss. 145(3), 150(9)
S. 160 deleted	3/2003, s. 41(1)(g), (2)
S. 161 deleted	3/2003, s. 41(1)(g), (2)
S. 162 deleted	3/2003, s. 41(1)(g), (2)
S. 163 deleted	3/2003, s. 41(1)(g), (2)
S. 164 deleted	3/2003, s. 41(1)(g), (2)
S. 165 repealed	3/2000, s.69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 166 deleted	3/2003, s.41(1)(g)(2)
S. 167 deleted	3/2003, s.41(1)(g)(2)
S. 167(3) amended	3/2000, s.69, (1), Sch. 2, Pt. 1, (l), 3(a)(b)
S. 168 repealed	3/2000, s.69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 168(1)(a)(ii)(II) amended	3/1998, ss. 48, 138(8), sch. 3, par. 2
S. 168(1)(b) amended	3/1998, ss. 48, 138(8), sch. 3, par. 2
S. 169 repealed	3/2000, s.69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 170 repealed	3/2000, s.69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 171 repealed	3/2000, s.69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 172 repealed	3/2000, s.69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 172A inserted	2/1999, ss. 27(a), 217(9)
S. 172A(1)(a) amended	26/2020, Sch, 6(a), s. 74, schedule, para. 1(c)
	26/2020, ss. 62(1)(a), 62(6)
	45/2019, ss. 24(1)(b), 24(2)
	41/2017, ss. 82(2) and schedule 2 para. 1(f), 82(3)(a)
	52/2015, ss. 86(2), 86(1)(a),(b), schedule, ref. no. 1
	23/2014, ss. 1(3), 5(1), sch. 1 pt. 4 item 2
	22/2014, ss. 1(2), 23(1)(a), (3)
	25/2008, s. 33(c)(i) &(ii), 102(8)
	11/2007, ss. 35(2), 38(1)(a)(i)-(iii) & sch. 2, pars. 1(f), (2), ss. 35(3), 130(9)
	5/2005, ss. 44(a)(i)(ii)(iv), 47(1)(a)(3), 150(8)
	8/2004, s. 89, sch. 3, 1(f)
	7/2001, ss. 43(1)(a), 243(9)
S. 172A(1)(a) definition "relevant distribution" amended	34/2009, ss. 1(2) &(3), 240 & sch. 3, pt. 10, items 1 & 2
	7/2009, ss. 9(a), 13(2)
S. 172A(1)(a) definition of "collective investment undertaking" substituted	3/2000, ss. 59, 166(9)
S. 172A(1)(a),definition inserted	3/2000, ss. 30(1)(a)(i)(ii)(iii), 166(9)
S. 172A(1)(a)(i) substituted	33/2000, ss. 3, 30(a)
S. 172B inserted	2/1999, ss. 27(a), 217(9)
S. 172B(4A) inserted	3/2000, ss. 30(1)(b)(i), 166(9)
S. 172B(6) substituted	3/2000, ss. 30(1)(b)(ii), 166(9)
S. 172B(7) inserted	3/2000, ss. 30(1)(b)(iii), 166(9)
S. 172B(8) inserted	7/2001, ss. 43(1)(b), 243(9)
S. 172BA inserted	45/2019, ss. 24(1)(c), 24(2)
S. 172C inserted	2/1999, ss. 27(a), 217(9)
S. 172C(2)(a) amended	7/2001, ss. 43(1)(c)(I), 243(9)
S. 172C(2)(ba) inserted	7/2001, ss. 43(1)(c)(II), 243(9)
S. 172C(2)(bb) inserted	5/2005, s. 47(1)(b)(i)(I), (3)
S. 172C(2)(d)(e)(ii) amended	3/2000, ss. 30(1)(c)(i)(I), 166(9)
S. 172C(2)(da) inserted	7/2001, ss. 43(1)(c)(III), 243(9)
S. 172C(2)(db) inserted	5/2005, s. 47(1)(b)(i)(II), (3)
Ss. 172C(2)(f), 172C(2)(g) inserted	3/2000, ss. 30(1)(c)(i)(II), 166(9)
S. 172C(3) inserted	3/2000, ss. 30(1)(c)(ii), 166(9)
S. 172C(3)(a) amended	7/2001, ss. 43(1)(c)(I), 243(9)
Ss. 172C(3)(c), 172C(3)(d) inserted	7/2001, ss. 43(1)(c)(II), 243(9)
S. 172C(3)(ca), 172C(3)(cb) inserted	5/2005, s. 47(1)(b)(ii), (3)
S. 172D inserted	2/1999, ss. 27(a), 217(9)
S. 172D(1) deleted	7/2001, ss. 43(1)(d), 243(9)
S. 172D(3)(b) amended	5/2010, ss. 33(1)(a), (2), 165(8)
S. 172D(3)(b) substituted	3/2000, ss. 30(1)(d)(i), 166(9)
S. 172D(3)(b)(iii) amended	11/2007, ss. 38(1)(b), (2), 130(9)
S. 172D(3A) inserted	3/2000, ss. 30(1)(d)(ii), 166(9)
S. 172D(3B) inserted	8/2013, ss. 41(b), 108(8)
S. 172D(4) amended	3/2000, ss. 30(1)(d)(iii), 166(9)
S. 172D(5) amended	3/2000, ss. 30(1)(d)(iv)(I), (II), 166(9)
S. 172D(6) inserted	3/2000, ss. 30(1)(d)(v), 166(9)
S. 172E inserted	2/1999, ss. 27(a), 217(9)
Ss/. 172E(3)(a), 172E(3)(b) substituted	3/2000, ss. 30(1)(e)(i)(I), 166(9)
S. 172E(3)(f) substituted	3/2000, ss. 30(1)(e) i)(II), 166(9)
S. 172E(3A) inserted	3/2000, ss. 30(1)(e)(ii), 166(9)
S. 172E(4)(a) substituted	52/2015, ss. 86(2), 86(1)(a),(b), schedule, ref. no. 2
S. 172E(4)(c) amended	26/2020, Sch, 6(a), s. 74, schedule, para. 1(d)
S. 172E(8) inserted	3/2000, ss. 30(1)(e)(iii), 166(9)
S. 172F inserted	2/1999, ss. 27(a), 217(9)
S. 172F(3)(a)(ii) substituted	5/2010, ss.33(1)(b), (2), 165(8)
S. 172F(3)(a)(ii)(II) amended	7/2001, ss. 43(1)(e), 243(9)
S. 172F(3)(e) amended	3/2000, ss. 30(1)(f)(i)(I), 166(9)
S. 172F(3)(e)(v) amended	3/2000, ss. 30(1)(f)(i)(II), 166(9)
Ss. 172F(3)(e)(vi), 172F(3)(e)(vii) substituted	3/2000, ss. 30(1)(f)(i)(III), 166(9)
Ss. 172F(3)(g), 172F(3)(h) inserted	3/2000, ss. 30(1)(f)(i)(IV), 166(9)
S. 172F(7) substituted	3/2000, ss. 30(1)(f)(ii), 166(9)
S. 172F(8) amended	3/2000, ss. 30(1)(f)(iii), 166(9)
S. 172FA inserted	26/2020, ss. 62(1)(b), 62(6)
S. 172G inserted	2/1999, ss. 27(a), 217(9)
S. 172G(1) amended	26/2020, ss. 62(1)(c), 62(6)
Ss. 172G(3)(a), 172G(3)(b) substituted	3/2000, ss. 30(1)(g)(i)(I), 166(9)
S. 172G(3)(g) substituted	3/2000, ss. 30(1)(g)(i)(II), 166(9)
S. 172G(3A), inserted	3/2000, ss. 30(1)(g)(ii), 166(9)
S. 172G(4)(a) substituted	52/2015, ss. 86(2), 86(1)(a),(b), schedule, ref. no. 3
S. 172G(4)(c) amended	26/2020, Sch, 6(a), s. 74, schedule, para. 1(e)
S. 172G(8), inserted	3/2000, ss. 30(1)(g)(iii), 166(9)
S. 172H inserted	2/1999, ss. 27(a), 217(9)
S. 172H(1) substituted	26/2020, ss. 62(1)(d)(i), 62(6)
S. 172H(2) amended	26/2020, ss. 62(1)(d)(ii), 62(6)
S. 172H(3) amended	26/2020, ss. 62(1)(d)(iii), 62(6)
S. 172I inserted	2/1999, ss. 27(a), 217(9)
S. 172I(1) amended	5/2010, ss.33(1)(c)(i), (2), 165(8)
S. 172I(1A) amended	5/2010, ss.33(1)(c)(i), (2), 165(8)
S. 172I(1A) inserted	11/2007, ss. 38(1)(c)(ii)(I), (2), 130(9)
S. 172I(1A)(a) amended	5/2010, ss.33(1)(c)(ii)(II), (2), 165(8)
S. 172I(1A)(b) amended	5/2010, ss.33(1)(c)(ii)(III), (2), 165(8)
S. 172J inserted	2/1999, ss. 27(a), 217(9)
S. 172J(3) amended	11/2007, ss. 38(1)(d), (2), 130(9)
S. 172J(4) amended	5/2010, ss.33(1)(d), (2), 165(8)
S. 172K inserted	2/1999, ss. 27(a), 217(9)
S. 172K(1)(f)(g) amended	3/2000, ss. 30(1)(h)(i), 166(9)
S. 172K(1)(h), par. inserted	3/2000, ss. 30(1)(h)(ii), 166(9)
S. 172K(6)(a) substituted	59/2015, s. 35(6)(b)(i)
S. 172K(6)(b) substituted	12/2009, s. 29(1)(a), (7)(a)
S. 172K(6)(b) amended	5/2002, s.129(1)(a)(7)
S. 172K(6)(c)(d) amended	5/2005, ss. 145(1)(7)(a), sch. 5, 150(9)
S. 172K(9) inserted	59/2015, s. 35(6)(b)(ii)
S. 172L inserted	2/1999, ss. 27(a), 217(9)
S. 172LA inserted	3/2000, s.30(1)(i), (3)
S. 172LA(1) substituted	26/2020, ss. 62(1)(e)(i), 62(6)
S. 172LA(2)(a) substituted	26/2020, ss. 62(1)(e)(ii)(I), 62(6)
S. 172LA(2)(b) amended	26/2020, ss. 62(1)(e)(ii)(II), 62(6)
S. 172LA(2)(c) substituted	26/2020, ss. 62(1)(e)(ii)(III), 62(6)
S. 172LA(3)(b) amended	26/2020, ss. 62(1)(e)(iii)(I), 62(6)
S. 172LA(3)(c) amended	26/2020, ss. 62(1)(e)(iii)(II), 62(6)
S. 172LA(4) amended	26/2020, ss. 62(1)(e)(iv), 62(6)
S. 172LA(7) amended	7/2001, s.77, sch. 2, pars. 11, 61
S. 172M inserted	2/1999, ss. 27(a), 217(9)
S. 174(2)(b) amended	41/2017, ss. 82(2) and schedule 2 para. 1(g)(i), 82(3)(a)
S. 174(2)(i) amended	3/2000, s.69, (1), Sch. 2, Pt. 1, (m), 3(a)(b)
S. 174(2)(ii), repealed	3/2000, s.69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 174(3) amended	41/2017, ss. 82(2) and schedule 2 para. 1(g)(ii), 82(3)(a)
S. 175(1) amended	5/2010, ss. 34(1)(a), (2), 165(8)
S. 175(1A) inserted	5/2010, ss. 34(1)(b), (2), 165(8)
S. 175(1A)(b)(i) amended	9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 25
S. 175(2) amended	5/2010, ss. 34(1)(c), (2), 165(8)
S. 176(1)(b)(i)(I) substituted	9/2012, ss. 19, 141(8)
S. 176(1)(b)(i)(I) amended	1/2003, s.119, sch. 3
S. 176(2) amended	41/2017, ss. 82(2) and schedule 2 para. 1(h), 82(3)(a)
S. 176A s. inserted	3/2008, s.48(1), (2), 144(8)
S. 177(6), substituted	7/2001, ss. 35, 243(9)
S. 177(7) amended	18/2011, ss. 1(2), 5(8) & sch. 1
S. 178(7) amended	41/2017, ss. 82(2) and schedule 2 para. 1(i), 82(3)(a)
S. 178(7)(a) amended	7/2001, s.240, sch. 5
S. 182(1) amended	9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 26
	9/2012, s. 131 & sch. 5, par. 1(l) & table, item no. 1
S. 184(2) amended	41/2017, ss. 82(2), schedule 2 para. 1(j), 82(3)(a)
S. 185(1)(a) amended	18/2011, ss. 1(2), 5(8), (9)(a), schedule 1
S. 187 amended	7/2001, s. 2, schedule 1, paras. 1(d), 2(a)
S. 187(1) amended	3/1998, ss. 2(a), 138(8)
S. 187(1)(a) substituted	2/1999, ss. 2(a), 217(9)
S. 187(2)(b) amended	5/2002, s.138, schedule 6 paras. 3(d) 6(c)(ii)
S. 187(5) inserted	3/2008, s.5(a)& 144(8)
S. 188(1) amended	3/2008, s.5(b)(i)& 144(8)
S. 188(1) substituted	7/2001, ss. 2(a)(b), 243(9)
S. 188(2) amended	3/2008, ss. 4, 5(b)(ii) & 144(8)
	11/2007, ss. 4 & 130(9)
	6/2006, ss. 4 & 130(8)
	5/2005, ss. 4, 150(8)(9)
	8/2004, ss. 2, 94(8)
	3/2003, ss. 2, 171(9)
	5/2002, ss. 4, 141(8)
S. 188(2) substituted	7/2001, ss. 2(a)(b), 243(9)
	3/2000, ss. 2, 166(9)
	2/1999, ss. 2(b), 217(9)
S. 188(2)(a) amended	3/1998, ss. 2(b)(i), 138(8)
S. 188(2)(b) amended	3/1998, ss. 2(b)(ii), 138(8)
S. 188(2A) inserted	3/2008, s.5(b)(iii)& 144(8)
S. 188(2A)(b) amended	41/2013, ss. 7(1)(d), (2)
S. 188(2B) inserted	3/2008, s.5(b)(iii)& 144(8)
S. 188(3) amended	18/2011, ss. 1(2), 5(8) & sch. 1
	7/2001, ss. 4(a)(ii), 243(9)
	3/2000, ss. 14, Sch. 1(3), 166(9)
S. 188(6) amended	3/2008, s.5(b)(iv)& 144(8)
S. 189(1)(d), substituted	8/2004, ss. 6, 94(8)
S. 189(2) amended	2/1999, ss. 13(a), 217(9)
S. 189(2), substituted	8/2004, ss. 17(1)(a)(2), 94(8)
S. 189(2)(a) amended	11/2007, ss. 11(a), 130(9)
S. 189A inserted	2/1999, ss. 12(a), 217(9)
S. 189A applied	1/2003, s. 82(2)(b)
S. 189A amended	7/2001, s. 240, schedule 5
S. 189A(1) amended	59/2015, s. 35(7)(a)
	37/2014, ss. 10, 101(8)
	9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 27
S. 189A(3) substituted	8/2004, ss. 17(1)(b)(2)
S. 189A(4) substituted	8/2004, ss. 17(1)(b)(2)
S. 189A(4)(a) amended	11/2007, ss. 11(b), 130(9)
S. 189B inserted	30/2017, ss. 1(3), 1(4), 5
S. 191(1) amended	23/2020, ss. 2(1)(f), 26
	8/2019, ss. 2(1)(f), 24
	30/2018, ss. 6(1)(a), 6(2)
S. 191(1) substituted	3/1998, s. 9
S. 191(2) substituted	30/2018, ss. 6(1)(b), 6(2)
	3/1998, s. 9
S. 191(3) amended	8/2004, ss. 17(1)(c), (2)
S. 191(3)(b) amended	30/2018, ss. 6(1)(c), 6(2)
S. 192(1) amended	6/2011, s. 81 & sch. 3, paras. 1(b), 10(a)(i)
S. 192(2) amended	11/2007, ss. 11(c), 130(9)
S. 192(2)(b) amended	2/1999, ss. 13(b), 217(9)
S. 192A inserted	8/2004, ss. 7, 94(8)
S. 192A(1) amended	52/2015, ss. 90(8), 5
S. 192A(1)(c) references construed	16/2015, ss. 1(2), 66(2), (3)
S. 192A(5A) inserted	26/2014, ss. 1(4), 37(b)
S. 192B deleted	45/2019, ss. 13(1)(a), 76(8)
S. 192B inserted	5/2005, ss. 11, 150(8), (9)
S. 192B(2)(c) amended	8/2019, ss. 2(1)(f), 25
S. 192BA inserted	45/2019, ss. 13(1)(b), 76(8)
S. 192BA(1) amended	26/2020, ss. 4(1), (2), 76(8)
	23/2020, ss. 2(1)(f), 27
	45/2019, ss. 13(1)(2), 76(8)
S. 192C inserted	15/2009, ss. 2, 48
S. 192D inserted	52/2015, s. 83
S. 192E inserted	52/2015, s. 85
S. 192F inserted	45/2019, ss. 15(1), 76(8)
S. 192F(2)(b)(i) amended	23/2020, ss. 2(1)(f), 28
	45/2019, ss. 15(2), 15(3)
S. 192G inserted	45/2019, ss. 14, 76(8)
S. 192H inserted	26/2020, ss. 6, 76(8)
S. 193(1)(a)(ii) amended	18/2011, ss. 1(2), 5(8), (9)(a) & sch. 1
S. 194 amended	11/2007, s. 128 & sch. 4, pars. 1(c), 6(a)(ii)
S. 194A s. inserted	5/2006, s. 47(1)
S. 194AA inserted	30/2018, ss. 7, 65(8)
S. 194B inserted	12/2015, s. 16
S. 195(1) substituted	37/2014, ss. 5(a), 101(8)
S. 195(2)(a)(i) amended	23/2020, ss. 2(1)(f), 29
	8/2019, ss. 2(1)(f), 26
S. 195(2)(a)(i) substituted	37/2014, ss. 5(b), 101(8)
S. 195(3)(a) amended	6/2011, ss. 17(a), 84(8)
S. 195(3)(aa) amended	37/2014, ss. 5(c), 101(8)
S. 195(3)(aa) inserted	6/2011, ss. 17(b), 84(8)
S. 195(6)(b)(ii) amended	59/2015, s. 35(7)(b)(i)
S. 195(7) deleted	59/2015, s. 35(7)(b)(ii)
S. 195(8)(b) deleted	59/2015, s. 35(7)(b)(iii)
S. 195(9) deleted	59/2015, s. 35(7)(b)(iv)
S. 195(13)(b)(ii) substituted	59/2015, s. 35(7)(b)(v)
S. 195(16) inserted	9/2012, s. 132
S. 195A inserted	11/2007, ss. 12, 130(9)
S. 195B inserted	52/2015, ss. 90(8), 6
S. 195C inserted	52/2015, ss. 90(8), 7
S. 195D inserted	18/2016, ss. 3, 59(8)
S. 196(1) substit.	18/2014, ss. 1(2), 56
S. 196A inserted	5/2005, s. 12
S. 196B inserted	11/2007, s. 8
S. 198 amended	3/1998, ss. 54, 138(8)
S. 198(1) amended	7/2001, ss. 36, 243(9)
	5/2010, ss. 40(1)(b), (3), 165(8)
S. 198(1), substituted	3/2000, s. 34(1), (2)
S. 198(1)(a) amended	5/2010, ss. 40(1)(a), (3), 165(8)
	25/2008, s. 33(d)(i) &(ii), 102(8)
	11/2007, ss. 35(2) & sch. 2, pars. 1(g), (2), ss. 35(3), 130(9)
	8/2004, s. 89, sch. 3, 1(g)
S. 198(1)(b)(i) amended	5/2010, ss. 40(1)(c), (3), 165(8)
S. 198(1)(c)(ii) substituted	5/2010, ss. 40(1)(d), (3), 165(8)
S. 198(1)(c)(ii)(II) amended	3/2003, s. 48(3)(a)(4)(a)
S. 198(1)(c)(iii) amended	25/2008, ss. 25(1)(a), (2), 108(2)
	3/2003, s. 48(3)(b), (4)(b)
S. 198(1)(c)(iii), substituted	9/2012, ss. 39 & 141(8)
	47/2001, ss. 1(2), 106, sch. 2, pt. 2
S. 198(1)(c)(iii)(II) amended	8/2013, s. 105(a), (b) & sch. 2 pars. 1(d), 5(a)
S. 198(1)(c)(iv) amended	25/2008, ss. 25(1)(b), (2), 108(2)
S. 198(1)(c)(iv) inserted	3/2003, s. 48(3)(c)(4)(b)
S. 198(1)(c)(v) inserted	25/2008, ss. 25(1)(c), (2), 108(2)
S. 198(2) substituted	9/2012, ss. 54, 141(8) & sch. 1, par. 8
S. 198(2), inserted	3/1998, ss. 54, 138(8)
S. 198(2)(a) substituted	2/1999, ss. 85(a), 217(9)
S. 198(2)(b) substituted	2/1999, ss. 85(a), 217(9)
S. 200(2)(a) amended	11/2007, s. 128 & sch. 4, pars. 1(d), 6(a)(ii)
S. 200(2A), inserted	3/1998, ss. 18, 138(8)
S. 201(1)(a) amended	7/2001, s. 240, sch. 5
	2/1999, ss. 14, 217(9)
S. 201(1)(b)(ii) amended	41/2017, ss. 82(2) and schedule 2 para. 1(k), 82(3)(a)
S. 201(1A) inserted	3/2008, ss. 22
S. 201(1A)(c) substituted	18/2011, ss. 1(2), 5(8), (9)(a) & sch. 1
S. 201(2) substituted	8/2013, ss. 14(1)(a), (2), 108(8)
S. 201(2A) inserted	5/2005, s. 19(1)(a)(i)(2)(a)
S. 201(2A) amended	8/2013, ss. 14(1)(b), (2), 108(8)
S. 201(2A)(b) amended	11/2007, s. 128 & sch. 4, pars. 1(e), 6(a)(ii)
S. 201(2A)(d) amended	8/2013, ss. 14(1)(c), (2), 108(8)
S. 201(3) amended	41/2013, s. 84 & schedule, pars. 1(b)(i), 5(c)
S. 201(4A) inserted	8/2013, ss. 14(1)(d), 108(8)
S. 201(4A) amended	41/2013, s. 84 & schedule, pars. 1(b)(ii), 5(c)
S. 201(6) amended	5/2005, s. 19(1)(a)(ii)(2)(b)
S. 201(8) inserted	6/2011, ss. 8(1), (2), 84(8)
S. 202(1)(a) amended	7/2001, s. 240, sch. 5
	3/2000, ss. 18(1)(a)(2), 166(9)
	3/1998, ss. 10(a)(i), 138(8)
S. 202(1)(a)(ii) amended	41/2017, ss. 82(2) and schedule 2 para. 1(l), 82(3)(a)
S. 202(1)(b) amended	7/2001, s. 240, sch. 5
S. 202(1)(c) amended	7/2001, s.240, sch. 5
S. 202(1)(c), par. inserted	3/1998, ss. 10(a)(ii), 138(8)
S. 202(2)(b)(i) substituted	3/1998, ss. 10(b), 138(8)
S. 202(2)(b)(ii) substituted	3/1998, ss. 10(b), 138(8)
S. 202(2)(g) amended	3/2000, ss. 18(1)(b), 166(9)
	7/2001, ss. 77, 243(9), sch. 2, par. 12
S. 203 application restricted	27/2007, s. 9(2). Note also s. 3
S. 204A inserted	41/2013, ss. 10, 87(7)
S. 204B amended	45/2019, ss. 7(1), 7(2)
S. 204B inserted	37/2014, ss. 6, 101(8)
S. 205A inserted	41/2013, ss. 77(1)(a), (3)
S. 205A(1) amended	45/2019, ss. 8(1), 8(2)
	30/2018, ss. 16(1)(a), 16(5)(a)
S. 205A(2) substituted	30/2018, ss. 16(1)(b), 16(5)(a)
S. 205A(3) substituted	30/2018, ss. 16(1)(b), 16(5)(a)
S. 205A(4) inserted	30/2018, ss. 16(1)(b), 16(5)(a)
S. 206 renumbered as S. 206(1)	37/2014, ss. 21(a), 101(8)
S. 206 amended	11/2007, s. 128 & sch. 4, pars. 1(f)(i) &(ii), 6(a)(ii)
S. 206(2) inserted	37/2014, ss. 21(b), 101(8)
S. 207 certain charitable organisations with exemption under deemed registered	6/2009, ss. 1(2) & 40, 44
S. 207 saver for powers of Revenue Commissioners	6/2009, ss. 1(2) & 7(2)(a)
S. 207(4) amended	7/2001, s.240, sch. 5
S. 207A inserted	52/2015, ss. 24(2), 24(1)
S. 208 certain charitable organisations with exemption under deemed registered	6/2009, ss. 1(2) & 40, 44
S. 208 saver for powers of Revenue Commissioners	6/2009, ss. 1(2) & 7(2)(a)
S. 208A inserted	5/2010, ss. 24(a), 165(8)
S. 208A(2) amended	23/2020, ss. 2(1)(f), 30
	8/2019, ss. 2(1)(f), 27
S. 208B inserted	5/2010, ss. 24(a), 165(8)
S. 208B(1) amended	23/2020, ss. 2(1)(f), 31
	8/2019, ss. 2(1)(f), 28(b)
S. 208B(1)(a) amended	41/2017, ss. 82(2) and schedule 2 para. 1(m), 82(3)(a)
S. 208B(1)(b)(ii) amended	8/2019, ss. 2(1)(f), 28(a)
S. 211(1) amended	7/2001, s.240, sch. 5
S. 211(4) substituted	59/2015, s. 35(7)(c)
S. 211(6) amended	7/2001, s.240, sch. 5
S. 212 repealed	3/1998, ss. 58(2), 138(8)
S. 213(1) amended	18/2011, ss. 1(2), 5(8) & sch. 1
S. 213(2) substituted	3/2000, ss. 74, 166(9)
S. 213(2) amended	7/2001, s.240, sch. 5
S. 213(3) substituted	3/2000, ss. 74, 166(9)
S. 213(4) amended	7/2001, s.240, sch. 5
S. 214(1) substituted	1/2014, ss. 1(22), 5(6), sch. 2 pt. 5
S. 214(2)(b) amended	5/2005, ss. 147, 150(9), sch. 6
S. 214(2)(c) substituted	11/2013, ss. 1(2), 72(1), sch. 6, item 24
S. 216(3A) inserted	11/2007, ss. 14, 130(9)
S. 216A, s. inserted	7/2001, ss. 32(1), 243(9)
S. 216A exemption from charge where relief under	30/2009, ss. 4(1)(a)(ii), 16(2)
S. 216A(3)(a) amended	9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 28
S. 216A(3A) amended	9/2012, s. 134(1)(a), (3)(b)
S. 216A(3B) inserted	5/2010, ss. 13, 165(8)
S. 216A(3C) inserted	30/2018, ss. 24, 65(8)
S. 216A(5) amended	18/2016, ss. 13, 59(8)
	37/2014, ss. 9, 101(8)
	3/2008, s.11 & 144(8)
Ss. 216A(5), 216A(6) amended	7/2001, ss. 32(2), 243(9)
S. 216B inserted	8/2004, ss. 12, 94(8)
S. 216C inserted	6/2006, ss. 13, 130(8)
S. 216C(3)(a) amended	9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 29
S. 216C(5) amended	11/2007, ss. 15, 130(9)
S. 218A inserted	30/2018, s. 60(1)(a)
S. 219A inserted	3/1998, ss. 58(1), 138(8)
	2/1999, ss. 76(1)(a), 217(9)
S. 220, table references construed	55/2015), s. 7(2)
S. 220, table, para. 1 deleted	2/1999, s.77
S. 220, table, para. 3 amended	7/2001, ss. 79(2), 243(9)
S. 220, table, para. 5 amended	20/2001, ss. 3, 11(a)
S. 220, table, para. 8 inserted	3/2000, ss. 84(1), 84(2)
S. 220(9) inserted	30/2018, ss. 60(1)(b), 60(2)(a)
S. 221(3) inserted	6/2011, ss. 39, 84(8)
S. 222(1)(a)(i) amended	7/2001, ss. 86, 243(9)
S. 222(1)(b) amended	11/2007, ss. 35(2) & sch. 2, pars. 1(h), (2), ss. 35(3), 130(9)
	8/2004, s. 89, schedule 3, 1(h)
S. 222(1)(b)(i)(ii) amended	3/1998, ss. 48, 138(8), schedule 3, para. 3
S. 222(4)(a) amended	9/2012, s. 129, schedule 4, pt. 2 para. (g), item no. 30
S. 225(1)(a) substituted	2/1999, s. 38
S. 225(1)(b) substituted	2/1999, s. 38
S. 225(1)(c) inserted	2/1999, s. 38
S. 226 functions transferred and references construed	4/2014, ss. 4, 6(1),(2), 14(2)
S. 226(1)(dd) inserted	8/2013, ss. 36(1)(a), 108(8)
S. 226(1)(e) deleted	8/2013, ss. 36(1)(b), 108(8)
S. 226(1)(i) amended	41/2013, ss. 2(a), 87(7)
S. 226(1)(j) amended	41/2013, ss. 2(b), 87(7)
S. 226(1)(k) inserted	41/2013, ss. 2(c), 87(7)
S. 226(8)(b) substituted	3/2003, ss. 5, 171(9)
S. 227(4)(b) amended	41/2017, ss. 82(2) and schedule 2 para. 1(n), 82(3)(a)
S. 229A inserted	27/2014, s. 36(a)
S. 230(1A) inserted	23/2014, ss. 1(3), 5(1), sch. 1 pt. 4 item 3
S. 230A repealed	23/2014, ss. 1(3), 5(1), sch. 1 pt. 4 item 4
S. 230A inserted	33/2000, ss. 3, 30(b)
S. 230A amended	14/2009, s. 21, sch. 2, pt. 6
	7/2009, ss. 9(b), 13(2)
S. 230AA inserted	34/2009, ss. 1(2) &(3), 240 & sch. 3, pt. 10, item 3
S. 230AB repealed	23/2014, ss. 1(3), 5(1), sch. 1 pt. 4 item 5
S. 230AB inserted	3/2003, s.43(1)(b)(2)
S. 230AC inserted	22/2014, ss. 1(2), 23(1)(b), (3)
S. 231 amended	3/2003, s.35(1)(a)(2)
S. 231(1)(b) amended	59/2015, s. 35(7)(d)
S. 231(4) inserted	6/2006, s. 22(a), 130(8)
S. 232 exclusion from obligation to report certain transactions under	S.I. No. 7 of 2011, schedule
S. 232(2) amended	3/2003, s. 35(1)(b)(i)(2)
S. 232(3) inserted	3/2003, s. 35(1)(b)(ii)(2)
S. 232(3) amended	9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 31
S. 232(3)(b) amended	9/2012, s. 129 & sch. 4, pt. 2 par.(g), items no. 32, 33
S. 232(3)(c) amended	9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 34
S. 232(4) inserted	3/2003, s. 35(1)(b)(ii)(2)
S. 233(2) amended	3/2003, s. 35(1)(c)(i)(2)
S. 233(2)(b) amended	59/2015, s. 35(7)(e)
S. 233(3) inserted	3/2003, s. 35(1)(c)(ii)(2)
S. 233(5) inserted	6/2006, s. 22(b), 130(8)
S. 234(1) amended	11/2007, ss. 45(1)(a)(i) &(ii), (2), 130(9)
S. 234(3A) inserted	11/2007, ss. 45(1)(b), (2), 130(9)
S. 234(9) inserted	6/2011, ss. 26(b), 84(8)
S. 235(2) amended	59/2015, s. 35(7)(f)(i)
S. 235(4) substituted	59/2015, s. 35(7)(f)(ii)
S. 236(4)(c) amended	7/2001, s. 240, sch. 5
S. 236(7) inserted	5/2010, ss. 5(a), 165(8)
S. 238(5) substituted	41/2017, s. 75 and schedule 3(b)(i)
S. 238(6) amended	9/2012, ss. 43(1), 141(8)
S. 238(8) inserted	41/2017, s. 75 and schedule 3(b)(ii)
S. 239(4) amended	25/2008, s. 39(1)(a), (2)
S. 239(4A) inserted	25/2008, s. 96(1), (2) & sch. 3, par. 1(a)
S. 239(5) amended	9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 35
	25/2008, s. 39(1)(b), (2)
S. 240(2) substituted	41/2017, s. 75 and schedule 3(c)(i)
S. 240(3) amended	5/2005, ss. 145(1)(7)(a), 150(9), sch. 5
S. 240(3) amended	5/2002, s. 129(1)(a)(7)
S. 240(3)(a) amended	3/1998, s. 133(1)(a)(6)
S. 240(3)(a) substituted	12/2009, s. 29(1)(b), (7)(a)
S. 240(4) amended	5/2005, ss. 145(1)(7)(a), 150(9), sch. 5
S. 240(6) inserted	41/2017, s. 75 and schedule 3(c)(ii)
S. 241(2)(a)(i) amended	9/2012, ss. 43(2)(a), 141(8)
S. 241(2)(a)(ii) amended	9/2012, ss. 43(2)(b), 141(8)
S. 241(2)(b) substituted	9/2012, ss. 43(2)(c)-(d), 141(8)
S. 241(2)(c) inserted	9/2012, ss. 43(2)(d), 141(8)
S. 242A inserted	5/2010, ss. 55(1)(a), (2), 165(8)
S. 243(1A), inserted	7/2001, ss. 37(1)(a)(i)(2), 243(9)
S. 243(1A) amended	5/2005, s. 49(1)(a), (2)
S. 243(2) amended	5/2005, s. 49(1)(b), (2)
S. 243(4) amended	5/2005, s. 49(1)(c), (2)
S. 243(4)(b) amended	23/2020, ss. 2(1)(f), 52
	8/2019, ss. 2(1)(f), 47
S. 243(5) amended	5/2005, s. 49(1)(d), (2)
	7/2001, ss. 37(1)(a)(ii), (2), 243(9)
	3/2000, s.65(1)(2)
S. 243(5)(c) amended	5/2010, ss. 55(1)(b), (2), 165(8)
S. 243(6)(a) substituted	6/2006, ss. 61(1)(c), (2), 130(8)
S. 243(8) amended	41/2017, ss. 24(1)(a), (2), 88(8)
S. 243(8) substituted	6/2011, ss. 37(1)(a), (2), 84(8)
S. 243A inserted	7/2001, ss. 90(1)(a)(2)(4), 243(9)
S. 243A(3) amended	9/2012, ss. 54, 141(8) & sch. 1, par. 9(a)
S. 243A(3)(a) amended	3/2008, s.43(1)(c)(i), (2), 144(8)
S. 243A(3)(a) substituted	9/2012, ss. 54, 141(8) & sch. 1, par. 9(b)
S. 243A(3)(b) amended	3/2008, s.43(1)(c)(i), (2), 144(8)
S. 243A(3)(c) para. inserted	3/2008, s.43(1)(c)(ii), (2), 144(8)
S. 243B inserted	5/2002, s.54(1)(a)(3)
S. 243B(1) amended	9/2012, ss. 54, 141(8) & sch. 1, par. 10(a)
	6/2006, s. 127 & sch. 2, par. 1(b)(i), 9(a)(i)
S. 243B(2) substituted	6/2006, s. 127 & sch. 2, par. 1(b)(ii), 9(a)(i)
S. 243B(3) substituted	9/2012, ss. 54, 141(8) & sch. 1, par. 10(b)
S. 243B(3)(a) amended	6/2006, s. 127 & sch. 2, par. 1(b)(iii)(I), 9(a)(i)
S. 243B(3)(b) amended	6/2006, s. 127 & sch. 2, par. 1(b)(iii)(II) , 9(a)(i)
S. 243B(4) substituted	9/2012, ss. 54, 141(8) & sch. 1, par. 10(c)
S. 243B(4)(b) amended	3/2003, s. 59(1)(a)(2)(a)
S. 244 amended	23/2020, ss. 2(1)(f), 32
	8/2019, ss. 2(1)(f), 29
S. 244 applied with modifications	52/2012, ss. 1(2), 8(1)(b)
S. 244(1) definitions amended	37/2014, ss. 7, 101(8)
	41/2013, s. 84 & schedule, pars. 1(c), 5(b)
	5/2002, s. 138, sch. 6, pars. 3(e), 6(c)(ii)
	3/2000, ss. 17(a)(i)(ii), 166(9)
S. 244(1)(a) amended	41/2017, ss. 6(a), 88(8)
	9/2012, ss. 9(a), 141(8)
	18/2011, ss. 1(2), 5(8) & sch. 1
	5/2010, ss. 7(a), 165(8)
	3/2008, s. 7(a) &(b),144(8)
	11/2007, s. 6, 130(9)
	3/2003, ss. 9(1)(2), 171(9)
	7/2001, ss. 77, 240, sch. 2, pars. 13, 61, sch. 5
S. 244(1)(a)(ii) amended	41/2013, ss. 84, sch. par 1(c)
S. 244(1)(b) amended	18/2011, ss. 1(2), 5(8) & sch. 1
S. 244(1)(c), par. substituted	3/2000, ss. 17(a)(iii), 166(9)
S. 244(1)(c) amended	25/2008, ss. 14(b), 102(8)
S. 244(1A) inserted	12/2009, ss. 3, 32(8)
S. 244(1A)(b) substituted	9/2012, ss. 9(b), 141(8)
	5/2010, ss. 7(b), 165(8)
S. 244(1A)(b) amended	41/2017, ss. 6(b), 88(8)
S. 244(1A)(c)(i) amended	9/2012, ss. 9(c), 141(8)
S. 244(2)(a) substituted	5/2010, ss. 7(c), 165(8)
	25/2008, ss. 14(a), 102(8)
S. 244(2)(a)(i) amended	9/2012, ss. 9(d), 141(8)
S. 244(2)(a)(ii) amended	41/2017, ss. 6(c), 88(8)
S. 244(2)(a)(ii) substituted	9/2012, ss. 9(e), 141(8)
S. 244(2)(c) amended	3/2008, s. 5(c) & 144(8)
S. 244(3)(a), par. substituted	3/2000, ss. 17(b), 166(9)
S. 244(3)(a) amended	18/2011, ss. 1(2), 5(8) & sch. 1
	25/2008, ss. 14(b), 102(8)
S. 244(3)(b) amended	18/2011, ss. 1(2), 5(8) & sch. 1
S. 244(6)(c) amended	18/2011, ss. 1(2), 5(8) & sch. 1
S. 244(7), (8), (9), (10) inserted	8/2013, ss. 9, 108(8)
S. 244(11) inserted	41/2017, ss. 6(d), 88(8)
S. 244A inserted	7/2001, ss. 23(1), 243(9)
S. 244A info. provided for relief under	7/2001, ss. 24(2)(3), 243(9)
S. 244A(1)(a)(i) amended	52/2015, ss. 86(2), 86(1)(a),(b), schedule, ref. no. 4
S. 244A(3)(a) substituted	52/2015, ss. 86(2), 86(1)(a),(b), schedule, ref. no. 5
S. 244A(3)(f) substituted	52/2015, ss. 86(2), 86(1)(a),(b), schedule, ref. no. 6
S. 244A(3)(f)(i) amended	23/2020, ss. 2(1)(f), 33
	8/2019, ss. 2(1)(f), 30
S. 244A(4)(d) substituted	59/2015, s. 36(1)(a)
S. 244A(7) inserted	12/2009, ss. 4, 32(8)
S. 246(1) amended	8/2013, ss. 42(1)(a), (2), 108(8)
	25/2008, s. 33(e)(i) &(ii), 102(8)
	11/2007, ss. 35(2) & sch. 2, pars. 1(i), (2), ss. 35(3), 130(9)
	5/2005, ss. 44(b)(i)(ii)(iii), 150(8)
	8/2004, s. 89, sch. 3, 1(i)
	7/2001, ss. 37(1)(b), (2), 243(9)
S. 246(1), defs. inserted	2/1999, ss. 39(a), 217(9)
S. 246(1), definition of “relevant territory” substituted	3/2000, s. 66(1)(a), (2)
S. 246(3)(bb) substituted	41/2013, s. 22(1), (2)
S. 246(3)(bb) inserted	5/2002, s. 19(1)(a)(2)
S. 246(3)(bbb) inserted	6/2006, ss. 47, 130(8)
S. 246(3)(c) substituted	8/2013, ss. 29(1)(a), (2), 108(8)
S. 246(3)(cc), (ccc), pars. inserted	3/2003, s. 48(2), (4)(b)
Ss. 246(3)(da)-246(3)(db) inserted	22/2014, ss. 1(2), 23(1)(c), (3)
S. 246(3)(ea) inserted	34/2009, ss. 1(2) &(3), 240 & sch. 3, pt. 10, item 4
S. 246(3)(eb) para. inserted	34/2009, ss. 1(2) &(3), 240 & sch. 3, pt. 10, item 4
Ss. 246(3)(ec), 246(3)(ed) inserted	23/2014, ss. 1(3), 5(1), sch. 1 pt. 4 item 6
S. 246(3)(f) amended	2/1999, ss. 39(b)(i), 217(9)
S. 246(3)(fa) inserted	8/2013, ss. 29(1)(b), (2), 108(8)
S. 246(3)(g) amended	28/2018, ss. 1(2), 18(a)
	2/1999, ss. 39(b)(ii), 217(9)
S. 246(3)(h) amended	28/2018, ss. 1(2), 18(b)
	3/2000, s. 66(1)(b), (2)
S. 246(3)(h) substituted	5/2010, ss. 40(2), (3), 165(8)
S. 246(3)(h) inserted	2/1999, ss. 39(b)(iii), 217(9)
Ss. 246(3)(i), 246(3)(j) inserted	28/2018, ss. 1(2), 18(c)
S. 246(4) substituted	9/2012, ss. 54, 141(8) & sch. 1, par. 11
S. 246(4) deleted	8/2013, ss. 29(1)(c), (2), 108(8)
S. 246(4)(a)(b), pars. substituted	2/1999, ss. 39(c), 217(9)
S. 246(5) inserted	5/2002, s. 19(1)(b)(2)
S. 246(5)(a)(iii)(I) amended	9/2012, s. 131 & sch. 5, par. 1(l) & table, item no. 2
S. 246A inserted	3/2003, s. 49(1)(2)
S. 246B(1)(b) amended	9/2012, ss. 131, 141(9) & sch. 5 par. 1(l) & table, item no. 3
S. 247(1)(a) amended	41/2017, ss. 24(1)(b), (2), 88(8)
	6/2011, ss. 37(1)(b)-(c), (2), 84(8)
S. 247(1)(b) amended	6/2011, ss. 37(1)(d), (2), 84(8)
	6/2006, ss. 65(1)(a), (2), 130(8)
S. 247(2)(a) substituted	41/2017, ss. 24(1)(c)(i), (2), 88(8)
S. 247(2)(b) substituted	6/2011, ss. 37(1)(e), (2), 84(8)
S. 247(2)(b)(ii) amended	41/2017, ss. 24(1)(c)(ii)(I), (2), 88(8)
S. 247(2)(b)(iii) amended	41/2017, ss. 24(1)(c)(ii)(II), (2), 88(8)
S. 247(2)(b)(iv), (v) inserted	41/2017, ss. 24(1)(c)(ii)(III), (2), 88(8)
S. 247(2)(ba) inserted	6/2011, ss. 37(1)(e), (2), 84(8)
S. 247(2)(ba) amended	41/2017, ss. 24(1)(c)(iii)(I), (2), 88(8)
S. 247(2)(ba)(ii) amended	41/2017, ss. 24(1)(c)(iii)(II), (2), 88(8)
S. 247(2)(ba)(iii) amended	41/2017, ss. 24(1)(c)(iii)(III), (2), 88(8)
S. 247(2)(ba)(iv) inserted	41/2017, ss. 24(1)(c)(iii)(IV), (2), 88(8)
S. 247(2)(bb) inserted	41/2017, ss. 24(1)(c)(iv), (2), 88(8)
S. 247(2A) inserted	6/2011, ss. 37(1)(f), (2), 84(8)
S. 247(2A)(c) amended	41/2017, ss. 24(1)(d)(i), (2), 88(8)
	9/2012, s. 138 & sch. 6, pars. 1(b), 4(a)(i)
S. 247(2A)(d) inserted	41/2017, ss. 24(1)(d)(ii), (2), 88(8)
S. 247(2B) inserted	41/2017, ss. 24(1)(e), (2), 88(8)
S. 247(3)(a) amended	41/2017, ss. 24(1)(f), (2), 88(8)
	6/2011, ss. 37(1)(g)(i), (2), 84(8)
S. 247(3)(b) amended	6/2011, ss. 37(1)(g)(ii), (2), 84(8)
S. 247(4A) inserted	6/2006, ss. 65(1)(b), (2), 130(8)
S. 247(4A)(e) amended	3/2008, s. 141 & sch. 8, par. 1(b) & 7(a)(ii)
S. 247(4B) inserted	12/2009, ss. 13(1)(a), (2), 32(8)
S. 247(4C) inserted	12/2009, ss. 13(1)(a), (2), 32(8)
S. 247(4D) inserted	12/2009, ss. 13(1)(a), (2), 32(8)
S. 247(4E) inserted	6/2011, ss. 37(1)(h), (2), 84(8)
S. 247(4F) inserted	6/2011, ss. 37(1)(h), (2), 84(8)
S. 247(4G) inserted	6/2011, ss. 37(1)(h), (2), 84(8)
S. 247(5) substituted	3/2000, s. 67(1)(2)
S. 248(1)(a)(i) substituted	6/2006, S. 9(a), 130(8)
S. 248(1A) inserted	6/2006, S. 9(b), 130(8)
S. 248(6) inserted	6/2011, ss. 11, 84(8)
S. 248(7) inserted	6/2011, ss. 11, 84(8)
S. 248A inserted	15/1998, s. 2
S. 248A(3) inserted	5/2002, ss. 17(b), 141(8)
S. 248A(4) amended	18/2011, ss. 1(2), 5(8), (9)(a) & sch. 1
S. 248A(4) inserted	3/2003, s. 16(1)(b)(2)
S. 248A(5) substituted	18/2011, ss. 1(2), 5(8), (9)(a) & sch. 1
S. 248A(5)(b) substituted	41/2013, s. 84 & schedule, par. 1(d), 5(b)
S. 249(1)(a) substituted	3/2003, s. 46(1)(a)(2)
S. 249(1)(a)(iii)(II) amended	41/2017, ss. 24(1)(g), (2), 88(8)
S. 249(2)(a) substituted	3/2003, s. 46(1)(b)(2)
S. 249(2)(aa)(i) amended	41/2017, ss. 24(1)(h), (2), 88(8)
S. 249(2)(ab) inserted	6/2011, ss. 37(1)(i), (2), 84(8)
S. 249(2)(ab)(iii) inserted	9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 36
S. 249(2)(ac) inserted	41/2017, ss. 24(1)(i), (2), 88(8)
S. 250(3) amended	7/2001, ss. 77, 240, sch. 2, pars. 14, 61, sch. 5
S. 250(4) amended	9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 37
S. 250A inserted	8/2004, s. 22(1)(2)
S. 252(1)(b) amended	7/2001, s. 77, sch. 2, pars. 15, 61
S. 253(8)-(11) inserted	41/2013, ss. 3, 87(7)
Pt. 8, ch. 4 (ss. 256 - 268) specified deposits designated for the purposes of	S.I. No. 213 of 2010
S. 256(1) amended	30/2018, ss. 16(2)(a)(i), 65(8)
	18/2016, ss. 21(1)(a), (2), 59(8)
	52/2015, ss. 86(2), 86(1)(a),(b), schedule, ref. nos. 7, 8
	52/2015, ss. 90(8), 16
	23/2014, ss. 1(3), 5(1), sch. 1 pt. 4 item 7
	22/2014, ss. 1(2), 23(1)(d), (3)
	41/2013, ss. 23(1)(a), (2)
	8/2013, ss. 23(1)(a), (2), 108(8)
	9/2012, ss. 36(1)(a)-(c), (2)(a), 141(8)
	6/2011, ss. 30(1)(a), (2), 84(8)
	5/2010, ss. 37(1)(a)-(d), (2)(a), 165(8)
	34/2009, ss. 1(2), (3), 240 & sch. 3, pt. 10, item 5
	12/2009, ss. 9(1), (3), 32(8)
	7/2009, ss. 9(c), 13(2)
	25/2008, ss. 26(1)(a), (2), 108(2)
	11/2007, ss. 34(1)(a), (2), 130(9)
	3/2003, s. 43(1)(c), (2)
	5/2002, s. 20(1)(a), (2), 21(a), 141(8)
	12/2001, ss. 12(1), 13(2), sch., pt. 1
	7/2001, ss. 55(a), 57(1)(a)(i), (2), 243(9)
	2/1999, s. 76(1)(b), (2)
	3/1998, s. 131(1)(a), (2)(a)
S. 256(1)(a)(iiia), (iiib), subpars. inserted	33/2000, ss. 3, 30(c)
S. 256(1)(e)(f) amended	32/2000, ss. 7(1), 8(2), sch.
S. 256(1A) inserted	11/2007, ss. 34(1)(b), (2), 130(9)
S. 256(1A)(a)(i) amended	18/2011, ss. 1(2), 5(8) & sch. 1
S. 256(1B) inserted	11/2007, ss. 34(1)(b), (2), 130(9
S. 256(1B)(a)(i) amended	18/2011, ss. 1(2), 5(8) & sch. 1
S. 256(1C) inserted	30/2018, ss. 16(2)(a)(ii), 65(8)
S. 256(3) inserted	5/2010, ss. 37(1)(e), (2)(b), 165(8)
S. 258 amended	7/2001, s. 77, sch. 2, pars. 16, 61
S. 258(4)(a) substituted	5/2010, ss. 37(1)(f), (2)(c)
S. 258(4)(b) substituted	5/2010, ss. 37(1)(f), (2)(c)
S. 258(8)(b) amended	59/2015, s. 36(1)(b)(i)
S. 258(9)(a) substituted	59/2015, s. 36(1)(b)(ii)
S. 258(9)(b) substituted	12/2009, s. 29(1)(c), (7)(a)
S. 258(9)(c) amended	7/2001, ss. 55(b), 243(9)
S. 258(9)(c)(d) amended	5/2005, ss. 145(1)(7)(a), 150(9), sch. 5
S. 258(9A) inserted	59/2015, s. 36(1)(b)(iii)
S. 259(2) amended	7/2001, s. 77, sch. 2, pars. 17, 61
S. 259(4)(a) substituted	5/2010, ss. 37(1)(g), (2)(c)
S. 260(4)(a) substituted	5/2010, ss. 37(1)(h), (2)(c)
S. 260(4)(a)(i) amended	7/2001, s. 77, sch. 2, pars. 18, 61
S. 261(c)(i) substituted	3/2000, ss. 28(2), 166(9)
S. 261(c)(i)(I) amended	3/2008, s. 5(d)(i) & 144(8)
S. 261(c)(i)(II) substituted	41/2013, ss. 23(1)(b)(i), (2)
	25/2008, ss. 26(1)(b), (2), 108(2)
S. 261(c)(i)(II) amended	5/2010, s. 159 & sch. 4, pars. 1(b), 6(a)(i)
	7/2001, ss. 55(c), 243(9)
S. 261(c)(i)(III) deleted	41/2013, ss. 23(1)(b)(ii), (2)
S. 261(c)(ii) amended	3/2008, s. 5(d)(ii), 144(8)
S. 261A inserted	7/2001, ss. 57(1)(a)(ii)(iii), 57(2)
S. 261A(1) amended	41/2013, s. 23(1)(c)(i), 23(2)
Ss. 261A(2), 261A(3), 261A(5) substituted	5/2002, ss. 21(b)(i)(ii), 141(8)
S. 261A(9) inserted	41/2013, s. 23(1)(c)(ii), 23(2)
S. 261B amended	30/2018, ss. 16(2)(b), 65(8)
S. 261B inserted	11/2007, ss. 34(1)(c), 34(2), 130(9
S. 261B(2) substituted	25/2008, ss. 26(1)(c), 26(2), 108(2)
S. 262 amended	5/2010, ss. 37(1)(i), 37(2)(c)
S. 263A inserted	11/2007, ss. 34(1)(d), 34(2), 130(9
S. 263A(1)(c)(i) amended	18/2011, ss. 1(2), 5(8) & sch. 1
S. 263B inserted	11/2007, ss. 34(1)(d), (2), 130(9
S. 263B(c)(i)(i) amended	18/2011, ss. 1(2), 5(8) & sch. 1
S. 263B(c)(i)(ii) amended	18/2011, ss. 1(2), 5(8) & sch. 1
S. 263C s. inserted	11/2007, ss. 34(1)(d), (2), 130(9
S. 263D inserted	30/2018, ss. 16(2)(c), 65(8)
S. 263E inserted	30/2018, ss. 16(2)(c), 65(8)
S. 264(1) amended	7/2001, s.240, sch. 5
S. 264(1)(l) amended	18/2011, ss. 1(2), 5(8) & sch. 1
S. 264(1)(m) amended	18/2011, ss. 1(2), 5(8) & sch. 1
S. 264(1)(n) amended	18/2011, ss. 1(2), 5(8) & sch. 1
Ss. 264A, 264B inserted	7/2001, s.57(1)(a)(iv)(v)(2)
S. 264A(1)(j) substituted	5/2002, ss. 21(c)(i), 141(8)
S. 264A(1)(k) amended	18/2011, ss. 1(2), 5(8) & sch. 1
S. 264A(2)(a) amended	5/2002, ss. 21(c)(ii), 141(8)
S. 265 substituted	5/2002, s.20(1)(b)(2)
S. 265(2)(e) amended	7/2001, ss. 55(d), 243(9)
S. 265A inserted	11/2007, ss. 34(1)(e), (2), 130(9
S. 266 substituted	5/2002, s.20(1)(c)(2)
S. 266A inserted	37/2014, s. 22(1), (2)
S. 266A(3) inserted	18/2016, ss. 9(3), 59(8)
S. 267(1) substituted	59/2015, s. 36(1)(c)
S. 267(1)(a) amended	18/2011, ss. 1(2), 5(8) & sch. 1
S. 267(1)(b) amended	18/2011, ss. 1(2), 5(8) & sch. 1
S. 267(2)(a), (3) amended	2/1999, ss. 12(b), 217(9)
S. 267(3) amended	30/2018, ss. 16(2)(d), 65(8)
	11/2007, ss. 34(1)(f), (2), 130(9
Ss. 267A -267F inserted	7/2001, s.57(1)(a)(vi)(vii)(viii)(2)
S. 267A(1) amended	41/2013, ss. 23(1)(d), (2)
	5/2002, ss. 21(d)(i), 141(8)
S. 267A(2) inserted	5/2002, ss. 21(d)(ii), 141(8)
S. 267AA inserted	41/2013, s. 23(1)(e), (2)
S. 267B(2)(b) amended	41/2013, ss. 23(1)(f)(i), (2)
	8/2013, ss. 23(1)(b)(i), (2), 108(8)
	9/2012, s. 36(1)(d)(i), (2)(a), 141(8)
	6/2011, ss. 30(1)(b)(i), (2), 84(8)
	12/2009, ss. 9(2)(a), (3), 32(8)
	25/2008, ss. 26(1)(d)(i), (2), 108(2)
S. 267B(3)(b) amended	41/2013, ss. 23(1)(f)(ii), (2)
	8/2013, ss. 23(1)(b)(ii), (2), 108(8)
	9/2012, s. 36(1)(d)(ii), (2)(a), 141(8)
	6/2011, ss. 30(1)(b)(ii), (2), 84(8)
	12/2009, ss. 9(2)(b), (3), 32(8)
	25/2008, ss. 26(1)(d)(ii), (2), 108(2)
Ss. 267C(1), 267C(2) substituted	5/2002, ss. 21(e)(i), 141(8)
S. 267C(4) substituted	5/2002, ss. 21(e)(ii), 141(8)
S. 267C(6) inserted	41/2013, ss. 23(1)(g), (2)
S. 267D(1)(j) substituted	5/2002, ss. 21(f)(i), 141(8)
S. 267D(1)(k) amended	18/2011, ss. 1(2), 5(8) & sch. 1
S. 267D(2)(a) amended	5/2002, ss. 21(f)(ii), 141(8)
S. 267E(1) amended	9/2012, s. 131 & sch. 5, par. 1(l) & table, item no. 4
S. 267F(2) deleted	9/2012, s. 36(1)(e), (2)(a), 141(8)
S. 267G substituted	8/2004, ss. 41, 94(8), sch. 1
S. 267G amended	6/2006, s. 127 & sch. 2, par. 1(c), 9(a)(ii)
S. 267G inserted	S.I. No. 721 of 2003, reg. 3
S. 267G(1) amended	11/2007, ss. 35(2) & sch. 2, pars. 1(j), (2), ss. 35(3), 130(9)
	S.I. No. 644 of 2004, regs. 2, 3
S. 267H inserted	S.I. No. 721 of 2003, reg. 3
S. 267H substituted	8/2004, ss. 41, 94(8), sch. 1
S. 267H(2)(c) amended	45/2019, ss. 74(a), schedule, para. 1(c), 74(b), schedule, para. 6
S. 267I inserted	S.I. No. 721 of 2003, reg. 3
S. 267I substituted	8/2004, ss. 41, 94(8), sch. 1
S. 267J inserted	S.I. No. 721 of 2003, reg. 3
S. 267J substituted	8/2004, ss. 41, 94(8), sch. 1
S. 267J(1) substituted	S.I. No. 644 of 2004, regs. 2, 4
S. 267J(2) substituted	5/2005, ss. 147, 150(9), sch. 6
S. 267K substituted	8/2004, ss. 41, 94(8), sch. 1
S. 267L, inserted	5/2005, s.50(1)(2)
Ch. 7 (s. 267M) title amended	9/2012, ss. 36(1)(f), (2)(b), 141(8)
Ch. 7 (s. 267M), new ch. inserted	5/2005, s.20
S. 267M(1) amended	9/2012, ss. 36(1)(g), (2)(b), 141(8)
S. 267M(2) substituted	18/2016, ss. 21(1)(b), (2), 59(8)
	9/2012, ss. 36(1)(h), (2)(b), 141(8)
S. 267M(2)(a) amended	37/2014, ss. 23(a), 101(8)
	41/2013, ss.23(1)(h), (2)
S. 267M(2)(a) substituted	25/2008, ss. 26(1)(e), (2), 108(2)
S. 267M(2)(b) deleted	37/2014, ss. 23(b), 101(8)
S. 267M(2)(b) amended	9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 38
S. 267N inserted	5/2010, ss. 39, 165(8)
S. 267N amended	9/2012, ss. 37(a) 141(8)
S. 267N(1) amended	8/2013, ss. 24(1)(a), (b), (2), 108(8)
S. 267N(2)(b)(i) amended	31/2010, ss. 123, 125 & sch. 7(pt. 1)
S. 267N(2)(b)(ii) amended	31/2010, ss. 123, 125 & sch. 7(pt. 1)
S. 267O inserted	5/2010, ss. 39, 165(8)
S. 267P inserted	5/2010, ss. 39, 165(8)
S. 267Q inserted	5/2010, ss. 39, 165(8)
S. 267R inserted	5/2010, ss. 39, 165(8)
S. 267S inserted	5/2010, ss. 39, 165(8)
S. 267T inserted	5/2010, ss. 39, 165(8)
S. 267U substituted	9/2012, ss. 37(b), 141(8)
S. 267U inserted	5/2010, ss. 39, 165(8)
S. 267U(1) amended	9/2012, s. 131 & sch. 5, par. 1(l) & table, item no. 5
S. 267V inserted	5/2010, ss. 39, 165(8)
S. 268(1) amended	5/2005, ss. 147, 150(9), sch. 6
	7/2001, s. 64(1)(a)(i), (2)
S. 268(1)(e) amended	3/1998, ss. 22(a)(i)(I), 138(8)
S. 268(1)(g) amended	5/2002, ss. 33(a), 141(8)
	2/1999, ss. 48(a)(i)(I), 217(9)
S. 268(1)(g), par. inserted	3/1998, ss. 22(a)(i)(II), 138(8)
S. 268(1)(h), par. inserted	3/1998, ss. 20(a)(i), 138(8)
S. 268(1)(h) amended	2/1999, ss. 48(a)(i)(II), 217(9)
S. 268(1)(i) amended	5/2002, s. 34(1)(a)(i)(I), (2)
S. 268(1)(i), par. inserted	2/1999, ss. 48(a)(i)(III), 217(9)
S. 268(1)(i), par. substituted	3/2000, ss. 36, 166(9)
S. 268(1)(j) amended	6/2006, s. 36(1)(a)(i)(I), (2)
	5/2002, s. 34(1)(a)(i)(I), (2)
S. 268(1)(k) amended	3/2008, s. 26(1)(a)(i)(I), (2)
	6/2006, s. 36(1)(a)(i)(I), (2)
S. 268(1)(k), par. inserted	5/2002, s. 34(1)(a)(i)(II)(2)
S. 268(1)(l) par. inserted	6/2006, s. 36(1)(a)(i)(II), (2)
S. 268(1)(l) amended	8/2013, ss. 31(1)(a), (2), 108(9)
	3/2008, s. 26(1)(a)(i)(I), (2)
S. 268(1)(m) par. inserted	3/2008, s. 26(1)(a)(i)(II), (2)
S. 268(1)(m) amended	8/2013, ss. 31(1)(a), (2), 108(9)
S. 268(1)(n) par. inserted	8/2013, ss. 31(1)(b), (2), 108(9)
S. 268(1A) amended	8/2004, s. 24(1)(a), (2)
S. 268(1A), inserted	5/2002, ss. 32(a), 141(8)
S. 268(1A)(d) substituted	3/2008, s. 29(1)(a)(i), (2)(a), 144(8)
S. 268(1B) amended	8/2004, s. 24(1)(b), (2)
S. 268(1B), inserted	5/2002, s. 34(1)(a)(ii), (2)
S. 268(1C) inserted	6/2006, s. 36(1)(a)(ii), (2)
S. 268(1D) inserted	6/2006, s. 36(1)(a)(ii), (2)
S. 268(1D)(d) substituted	3/2008, s. 29(1)(a)(ii), (2)(a), 144(8)
S. 268(1E) inserted	3/2008, s. 26(1)(a)(ii), (2)
S. 268(1F) inserted	8/2013, ss. 31(1)(c), (2), 108(9)
S. 268(1F) amended	52/2015, ss. 90(8), 27(1)(a)(i)
S. 268(2A) amended	6/2006, ss. 35(1)(a)(i), (2)(a), 130(8)
	5/2005, ss. 147, 150(9), sch. 6
S. 268(2A), inserted	7/2001, s.64(1)(a)(ii)(2)
S. 268(2A), definition of "qualifying hospital" amended	3/2003, s. 24(1)(2)
	5/2002, ss. 32(b), 141(8)
S. 268(2A)(f)(xiii) amended	6/2006, s. 35(1)(a)(ii)(I), (2)(b), 130(8)
S. 268(2A)(f)(xiv) amended	6/2006, s. 35(1)(a)(ii)(II), (2)(b), 130(8)
S. 268(2A)(f)(xv) inserted	6/2006, s. 35(1)(a)(ii)(III), (2)(b), 130(8)
S. 268(2A)(fa) inserted	6/2006, s. 35(1)(a)(iii), 130(8)
S. 268(2A)(h) substituted	6/2006, s. 35(1)(a)(iv), 130(8)
S. 268(2A)(I) amended	6/2006, s. 35(1)(a)(v), 130(8)
S. 268(2B) amended	5/2005, ss. 147, 150(9), sch. 6
S. 268(2B), inserted	5/2002, s.34(1)(a)(iii)(2)
S. 268(2B)(f) amended	6/2006, ss. 28(a)(i), 130(8)
S. 268(2B)(I) amended	6/2006, ss. 28(a)(ii), 130(8)
S. 268(2BA) inserted	3/2008, s.26(1)(a)(iii) &(2)
S. 268(2BB) inserted	3/2008, s.26(1)(a)(iii) &(2)
S. 268(2C), inserted	5/2005, ss. 34(a)(i), 150(8)
S. 268(2D) inserted	3/2008, s.28(a) & 144(8)
S. 268(3) amended	6/2006, s. 127 & sch. 2, par. 1(d)(i), 9(a)(iii)
	5/2005, ss. 34(a)(ii), 150(8)
	3/2003, s. 25(1)(a)(i), (2)(a)
S. 268(3A) amended	11/2007, ss. 28(1)(a)(i)(I), (2), 130(9)
S. 268(3A) inserted	5/2002, ss. 33(b), 141(8)
S. 268(3A)(b)(ii) amended	8/2004, ss. 23(1)(a), 23(2)
S. 268(3A)(c) amended	8/2004, ss. 23(1)(b), 23(2)
S. 268(3A)(c)(iv) amended	5/2005, ss. 147, 150(9), schedule 6
S. 268(3A)(d) substituted	6/2006, ss. 37(a), 130(8)
S. 268(3A)(d)(i) substituted	11/2007, ss. 28(1)(a)(i)(II), 28(2), 130(9)
S. 268(3A)(d)(i) amended	18/2011, ss. 1(2), 5(8), (9)(a), schedule 1
S. 268(3A)(d)(i)(III) construction references "General Register of Medical Practitioners"	25/2007, ss. 1(3), 108(2)
S. 268(3B) substituted	11/2007, ss. 28(1)(a)(ii), 28(2), 130(9)
S. 268(3B) inserted	5/2002, ss. 33(b), 141(8)
S. 268(3B) amended	6/2006, s. 37(b), 130(8)
S. 268(3D) inserted	11/2007, ss. 28(1)(a)(iii), (2), 130(9)
S. 268(3E) inserted	11/2007, ss. 28(1)(a)(iii), (2), 130(9)
S. 268(5)(a)(iii) amended	3/1998, ss. 19, 138(8)
S. 268(5A)-(5E) inserted	37/2014, s. 33(1), (2)
S. 268(5A) substituted	52/2015, ss. 90(8), 27(1)(a)(ii)
S. 268(5B) amended	52/2015, ss. 90(8), 27(1)(a)(iii)(I),(II)
S. 268(5C) substituted	52/2015, ss. 90(8), 27(1)(a)(iv)
S. 268(5D)-(5E) deleted	52/2015, ss. 90(8), 27(1)(a)(v)
S. 268(7)(b) amended	5/2002, ss. 33(c), 141(8)
S. 268(9) amended	7/2001, s.64(1)(a)(iii)(2)
S. 268(9)(b) amended	3/1998, ss. 22(a)(ii)(I), 138(8)
S. 268(9)(c) amended	3/1998, ss. 22(a)(ii)(II), 138(8)
S. 268(9)(d) amended	2/1999, ss. 48(a)(ii)(I), 217(9)
S. 268(9)(d), par. inserted	3/1998, ss. 22(a)(ii)(III), 138(8)
S. 268(9)(d) substituted	12/2009, ss. 8(a), 32(8)
S. 268(9)(e) amended	3/2008, s.141 & sch. 8, par. 1(c)(i) & 7(a)(ii)
S. 268(9)(e), par. inserted	3/1998, ss. 20(a)(ii), 138(8)
S. 268(9)(e)(ii), substituted	2/1999, ss. 48(a)(ii)(II), 217(9)
S. 268(9)(f), par. inserted	2/1999, ss. 48(a)(ii)(III), 217(9)
S. 268(9)(f) substituted	12/2009, ss. 8(b), 32(8)
S. 268(9)(f) amended	5/2002, s. 34(1)(a)(iv)(I), (2)
S. 268(9)(g) substituted	12/2009, ss. 8(b), 32(8)
S. 268(9)(g) amended	6/2006, s. 36(1)(a)(iii)(I), (2)
	5/2002, s. 34(1)(a)(iv)(I), (2)
S. 268(9)(h) amended	3/2008, s. 26(1)(a)(iv)(I), (2)
	6/2006, s. 36(1)(a)(iii)(I), (2)
S. 268(9)(h) substituted	6/2006, s. 28(b), 130(8)
S. 268(9)(h), par. inserted	5/2002, s. 34(1)(a)(iv)(II), (2)
S. 268(9)(i) inserted	6/2006, s. 36(1)(a)(iii)(II), (2)
S. 268(9)(i) substituted	12/2009, ss. 8(c), 32(8)
S. 268(9)(i) amended	8/2013, ss. 31(1)(d), (2), 108(9)
	3/2008, s. 26(1)(a)(iv)(I), (2)
S. 268(9)(j) par. inserted	3/2008, s. 26(1)(a)(iv)(II), (2)
S. 268(9)(j) amended	8/2013, ss. 31(1)(d), (2), 108(9)
S. 268(9)(k) par. inserted	8/2013, ss. 31(1)(e), (2), 108(9)
S. 268(9)(k) substituted	52/2015, ss. 90(8), 27(1)(a)(vi)
S. 268(10) substituted	3/2008, s. 141 & sch. 8, para. 1(c)(ii), 7(a)(ii)
S. 268(10) inserted	3/1998, ss. 20(a)(iii), 138(8)
S. 268(11) inserted	7/2001, ss. 81, 243(9)
S. 268(11) amended	5/2002, s. 22(1)(a)(2)
S. 268(11A) inserted	52/2015, ss. 90(8), 27(1)(a)(vii)
S. 268(12) amended	6/2006, s. 127 & sch. 2, par. 1(d)(ii) , 9(a)(iii)
	5/2005, ss. 34(a)(iii), 150(8)
	3/2003, s. 25(1)(a)(ii)(I), (2)(a)
S. 268(12) inserted	7/2001, ss. 81, 243(9)
S. 268(12)(a) amended	5/2002, s.22(1)(b)(i)(2)
S. 268(12)(b), par. substituted	5/2002, s.22(1)(b)(ii)(2)
S. 268(12)(c), par. substituted	3/2003, s.25(1)(a)(ii)(II)(2)(b)
S. 268(12)(c) amended	25/2008, ss. 22(a), 102(8)
S. 268(12A) inserted	25/2008, ss. 22(b), 102(8)
S. 268(13) inserted	3/2003, ss. 25(1)(a)(iii), 25(2)(a)
S. 268(13)(a) amended	6/2006, ss. 27(1)(a)(i), 27(2)
S. 268(13)(b) amended	6/2006, ss. 27(1)(a)(ii), 27(2)
	8/2004, ss. 25(1)(a), 25(2)
S. 268(13)(c) inserted	6/2006, s. 27(1)(a)(iii), 27(2)
S. 268(14)(15) inserted	5/2005, ss. 34(a)(iv), 150(8)
S. 268(15)(d) references construed	55/2015), s. 7(2)
S. 268(16) inserted	6/2006, ss. 28(c), 130(8)
S. 268(17) inserted	12/2009, ss. 8(d), 32(8)
S. 270(4) inserted	2006, ss. 26(1)(a), 26(2)
S. 270(5) inserted	6/2006, ss. 26(1)(a), 26(2)
S. 270(6) inserted	6/2006, ss. 26(1)(a), 26(2)
S. 270(7) inserted	6/2006, ss. 26(1)(a), 26(2)
S. 270(8) inserted	11/2007, ss. 28(1)(b), 28(2), 130(9)
S. 271(3)(c) amended	3/1998, ss. 21(a), 138(8)
S. 271(3)(c)(iii) inserted	3/2003, s.25(1)(b)(i)(III)(2)(a)
S. 271(3)(d) amended	3/1998, ss. 22(b)(i)(I), 138(8)
S. 271(3)(e) amended	3/1998, ss. 22(b)(i)(II), 138(8)
S. 271(3)(f), par. inserted	3/1998, ss. 22(b)(i)(III), 138(8)
S. 271(6) amended	9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 39
S. 272(3) amended	5/2005, ss. 34(b)(i)(I), (II), 150(8)
	7/2001, s. 64(1)(b)(i), (2)
S. 272(3)(c) amended	3/2008, s. 28(b)(i)(I) & 144(8)
S. 272(3)(c)(i) amended	3/2003, s. 25(1)(b)(i)(II), (2)(a)
S. 272(3)(c)(i) amended	3/2003, s. 25(1)(b)(i)(I), (2)(a)
S. 272(3)(c)(iii) amended	6/2006, s. 27(1)(b)(i), (2)
S. 272(3)(db) par. inserted	3/2008, s. 28(b)(i)(II), 144(8)
S. 272(3)(f), par. substituted	2/1999, ss. 48(b)(i), 217(9)
S. 272(3)(g) amended	6/2006, s. 36(1)(b)(i)(I), (2)
S. 272(3)(g), par. inserted	3/1998, ss. 20(b)(i), 138(8)
S. 272(3)(h) amended	3/2008, s. 26(1)(b)(i)(I), (2)
	6/2006, s. 36(1)(b)(i)(I), (2)
	5/2002, s. 34(1)(b), (2)
S. 272(3)(i) amended	3/2008, s. 26(1)(b)(i)(I) &(2)
S. 272(3)(i) par. inserted	6/2006, s. 36(1)(b)(i)(II), (2)
S. 272(3)(i) amended	8/2013, ss. 31(1)(f), (2), 108(9)
S. 272(3)(j) inserted	3/2008, s. 26(1)(b)(i)(II) &(2)
S. 272(3)(j) amended	8/2013, ss. 31(1)(f), (2), 108(9)
S. 272(3)(k) inserted	8/2013, ss. 31(1)(g), (2), 108(9)
S. 272(3)(k) substituted	52/2015, ss. 90(8), 27(1)(b)(i)
S. 272(3A) amended	3/2008, s. 141 & sch. 8, par. 1(d)(i) & 7(a)(ii)
Ss. 272(3A), 272(3B) inserted	3/1998, ss. 20(b)(ii), 138(8)
S. 272(3B) amended	3/2008, s. 141 & sch. 8, par. 1(d)(ii) & 7(a)(ii)
S. 272(4) amended	5/2005, ss. 34(b)(ii)(I), (II), 150(8)
	7/2001, s. 64(1)(b)(ii), (2)
S. 272(4)(c) amended	3/2008, s. 28(b)(ii)(I), 144(8)
	3/2003, s. 25(1)(b)(ii)(I), (II), (2)(a)
S. 272(4)(c)(iii) amended	6/2006, ss. 27(1)(b)(i), 27(2)
S. 272(4)(c)(iii) inserted	3/2003, s. 25(1)(b)(ii)(III), (2)(a)
S. 272(4)(d) amended	3/1998, ss. 20(b)(iii)(I), 138(8)
S. 272(4)(db) inserted	3/2008, ss. 28(b)(ii)(II), 144(8)
S. 272(4)(e) substituted	3/1998, ss. 20(b)(iii)(II), 138(8)
S. 272(4)(f) substituted	6/2006, ss. 37(c), 130(8)
S. 272(4)(f) substituted	2/1999, ss. 48(b)(ii), 217(9)
S. 272(4)(f) inserted	3/1998, ss. 22(b)(ii), 138(8)
S. 272(4)(f) amended	11/2007, ss. 28(1)(c)(i), 28(2), 130(9)
S. 272(4)(fa) par. inserted	11/2007, ss. 28(1)(c)(ii), 28(2), 130(9)
S. 272(4)(g), par. inserted	3/1998, ss. 20(b)(iii)(III), 138(8)
S. 272(4)(g) amended	6/2006, ss. 35(1)(b)(i), 130(8)
S. 272(4)(g)(ii)(I) amended	3/2008, s. 141, schedule 8, paras. 1(d)(iii), 7(a)(ii)
S. 272(4)(ga) amended	6/2006, s. 36(1)(b)(ii)(I), (2)
S. 272(4)(ga) par. inserted	6/2006, ss. 35(1)(b)(ii), 130(8)
S. 272(4)(h) amended	3/2008, s. 26(1)(b)(ii)(I) &(2)
	6/2006, s. 35(1)(b)(ii)(i), (iii), (2), 130(8)
	5/2002, s. 34(1)(b)(2)
S. 272(4)(i) amended	8/2013, ss. 31(1)(h), (2), 108(9)
	3/2008, s. 26(1)(b)(ii)(I), (2)
S. 272(4)(i) par. inserted	6/2006, s. 36(1)(b)(ii)(II), (2)
S. 272(4)(j) amended	8/2013, ss. 31(1)(h), (2), 108(9)
S. 272(4)(j) par. inserted	3/2008, s. 26(1)(b)(ii)(II), (2)
S. 272(4)(k) substituted	52/2015, ss. 90(8), 27(1)(b)(ii)
S. 272(4)(k) par. inserted	8/2013, ss. 31(1)(i), (2), 108(9)
S. 272(7), inserted	3/1998, ss. 22(b)(iii), 138(8)
S. 272(7)(c) references construed	55/2015), s. 7(2)
S. 272(8) amended	6/2006, s. 27(1)(b)(ii), (2)
	8/2004, s. 25(1)(b), (2)
S. 272(8), inserted	3/2003, s. 25(1)(b)(iii), (2)(a)
S. 272(9) inserted	6/2006, s. 27(1)(b)(iii), (2)
S. 273(1) amended	6/2006, s. 127 & sch. 2, par. 1(e)(i), 9(a)(iii)
S. 273(7)(a)(i) amended	3/1998, ss. 21(a), 138(8)
S. 273(7)(b) amended	6/2006, s. 127 & sch. 2, par. 1(e)(ii), 9(a)(iii)
S. 274(1)(a) amended	7/2001, s. 64(1)(c), (2)
S. 274(1)(b) amended	6/2006, s. 39(1)(a)(i), (2), 130(8)
	7/2001, s. 64(1)(c), (2)
S. 274(1)(b)(ii) amended	6/2006, s. 37(d)(i), 130(8)
S. 274(1)(b)(ii), substituted	2/1999, ss. 48(c), 217(9)
	3/1998, ss. 22(c), 138(8)
S. 274(1)(b)(iia) inserted	6/2006, s. 37(d)(ii), 130(8)
S. 274(1)(b)(iia) amended	11/2007, ss. 28(1)(d)(i), (2), 130(9)
S. 274(1)(b)(iib) inserted	11/2007, ss. 28(1)(d)(ii), (2), 130(9)
S. 274(1)(b)(iii) amended	5/2005, ss. 34(c)(i), 150(8)
S. 274(1)(b)(iii) amended	3/2008, s. 28(c)(i) & 144(8)
S. 274(1)(b)(iii)(I)(II) amended	3/2003, s. 25(1)(c)(i)(I), (II), (2)(a)
S. 274(1)(b)(iii)(III) amended	6/2006, s. 27(1)(c)(i), (2)
S. 274(1)(b)(iii)(III) inserted	3/2003, s. 25(1)(c)(i)(III), (2)(a)
S. 274(1)(b)(iii)(III) amended	6/2006, S. 27(1)(c)(i)
S. 274(1)(b)(iv), amended	3/1998, ss. 20(c)(i), 138(8)
S. 274(1)(b)(iva), inserted	5/2005, ss. 34(c)(ii), 150(8)
S. 274(1)(b)(ivb) inserted	3/2008, s. 28(c)(ii) & 144(8)
S. 274(1)(b)(ix) par. inserted	3/2008, s. 26(1)(c)(i)(II) &(2)
S. 274(1)(b)(ix)(II) amended	8/2013, ss. 31(1)(j), (2), 108(9)
S.274(1)(b)(v) substituted	3/1998, ss. 20(c)(ii), 138(8)
S. 274(1)(b)(vi) amended	6/2006, s. 35(1)(c)(i), 130(8)
S. 274(1)(b)(vi), inserted	3/1998, ss. 20(c)(iii), 138(8)
S. 274(1)(b)(vi)(II)(A) amended	3/2008, s. 141 & sch. 8, par. 1(e) & 7(a)(ii)
S. 274(1)(b)(via) amended	6/2006, s. 36(1)(c)(i), (2)
S. 274(1)(b)(via) inserted	6/2006, s. 35(1)(c)(ii), 130(8)
S. 274(1)(b)(vii) amended	3/2008, s. 26(1)(c)(i)(I) &(2)
	6/2006, s. 36(1)(c)(i), (2)
	6/2006, s. 35(1)(c)(iii)(I) &(II), (2)(c) 130(8)
	5/2002, s. 34(1)(b), (2)
S. 274(1)(b)(viii) amended	8/2013, ss. 31(1)(j), (2), 108(9)
	3/2008, s. 26(1)(c)(i)(II) &(2)
S. 274(1)(b)(viii) inserted	6/2006, s. 36(1)(c)(ii), (2)
S. 274(1)(b)(x) par. inserted	8/2013, ss. 31(1)(k), (2), 108(9)
S. 274(1)(b)(x) substituted	52/2015, ss. 90(8), 27(1)(c)
S. 274(1A) amended	6/2006, S. 27(1)(c)(ii), (2)
	8/2004, s. 25(1)(c), (2)
S. 274(1A) inserted	3/2003, s. 25(1)(c)(ii), (2)(a)
S. 274(1B) inserted	6/2006, S. 27(1)(c)(iii), (2)
S. 274(2A) inserted	6/2006, s. 39(1)(a)(ii)(2), 130(8)
S. 274(2A)(a)(v) amended	3/2008, s. 26(1)(c)(ii)(I) &(2)
S. 274(2A)(a)(vi) amended	3/2008, s. 26(1)(c)(ii)(I) &(2)
S. 274(2A)(a)(vii) inserted	3/2008, s. 26(1)(c)(ii)(II) &(2)
S. 274(2A)(b)(i) amended	3/2008, s. 26(1)(c)(iii) &(2)
S. 274(3) amended	7/2001, ss. 54, 243(9)
S. 278(2) amended	3/2000, ss. 40(a), 166(9)
S. 279(1) amended	3/1998, s. 136, sch. 9, par. 5
S. 279(2) amended	25/2008, ss. 19(a), 102(8)
S. 279(3) amended	25/2008, ss. 19(b), 102(8)
S. 283(5) amended	3/1998, ss. 21(b), 138(8)
S. 284(2)(a) amended	3/2003, s. 23(1)(a)(i), (2)
	5/2002, ss. 31(1)(a)(i), 141(8)
	7/2001, ss. 53(a), 243(9)
S. 284(2)(aa), par. inserted	7/2001, ss. 53(2), 243(9)
S. 284(2)(ab)(ac), pars. inserted	5/2002, ss. 31(1)(a)(ii), 141(8)
S. 284(2)(ac)(i) amended	26/2020, Sch, 6(a), s. 74, schedule, para. 1(f)
S. 284(2)(ad) inserted	3/2003, s. 23(1)(a)(ii), (2)
S. 284(2)(b) amended	3/2003, s. 23(1)(a)(iii), (2)
	5/2002, ss. 31(1)(a)(iii), 141(8)
	7/2001, ss. 53(3), 243(9)
S. 284(3) amended	5/2002, ss. 31(1)(b), 141(8)
S. 284(3A) amended	7/2001, s. 52(1)(3)
S. 284(3A), inserted	3/1998, ss. 23(a), 138(8)
S. 284(3B), inserted	7/2001, ss. 77, 243(9), sch. 2, par. 19
S. 284(8) amended	3/2008, s.141 & sch. 8, par. 1(f) & 7(a)(ii)
S. 284(8), inserted	3/1998, ss. 20(d), 138(8)
S. 285(7)(a)(i) amended	3/1998, ss. 21(b), 138(8)
S. 285(7)(b) amended	6/2006, s. 127 & sch. 2, par. 1(f), 9(a)(iii)
S. 285A s. inserted	3/2008, s.46(1)(a), (2)
S. 285A(1) amended	26/2020, ss. 12, 76(8)
	41/2017, ss. 11, 88(8)
	37/2014, ss. 38(a), 101(8)
	6/2011, ss. 38, 84(8)
S. 285A(1) substituted	30/2018, ss. 17(1)(a), 65(8)
S. 285A(2) amended	30/2018, ss. 17(1)(b), 65(8)
	18/2016, ss. 17(a), 59(8)
S. 285A(2A) inserted	30/2018, ss. 17(1)(c), 65(8)
S. 285A(4) substituted	30/2018, ss. 17(1)(d), 65(8)
S. 285A(4) list made pursuant to	S.I. No. 399 of 2008, art. 3
S. 285A(5) substituted	18/2016, ss. 17(b), 59(8)
S. 285A(7)(b) substituted	30/2018, ss. 17(1)(e), 65(8)
S. 285A(8) amended	18/2016, ss. 17(c), 59(8)
S. 285A(8A) inserted	25/2008, s. 37(1)(a), (2)
S. 285A(9) amended	30/2018, ss. 17(1)(f), 65(8)
S. 285B inserted	30/2018, ss. 19(1), 65(8)
	41/2017, ss. 12(1), 12(3)
S. 285C inserted	30/2018, ss. 18, 65(8)
S. 285D inserted	26/2020, ss. 17(1)(a), 17(2)
S. 286A inserted	7/2001, ss. 51, 243(9)
S. 286A(3) amended	9/2012, s. 134(1)(b), (3)(a)
S. 288(1)(d) amended	3/2000, s. 41(1)(a)(i), (2)
S. 288(1)(d) amended	12/2009, ss. 13(1)(b), (2), 32(8)
S. 288(3A) inserted	3/2000, s. 41(1)(a)(ii), (2)
S. 288(3B) inserted	5/2002, ss. 31(2), 141(8)
S. 288(3C) amended	26/2020, ss. 18(1), 18(2)
	8/2013, ss. 35, 108(8)
	5/2010, ss. 43(1)(a), (2)(a), 165(8)
S. 288(3C) inserted	12/2009, ss. 13(1)(c), (2), 32(8)
S. 288(3C) substituted	37/2014, s. 40(1)(a), (2)(a)
S. 288(4)(c) inserted	3/2000, s. 41(1)(a)(iii), (2)
S. 288(6A) inserted	3/2008, s. 30
S. 288(6A)(a)(i) amended	18/2016, ss. 19(1), 19(2)
S. 289(6) amended	3/2003, s. 47(1)(a), (2)
S. 289(6A), inserted	3/2003, s. 47(1)(b), (2)
S. 291(1) amended	5/2010, ss. 43(1)(b)(i), (2)(a), 165(8)
S. 291(2) amended	5/2010, ss. 43(1)(b)(ii)(I), (2)(a), 165(8)
S. 291(2)(a) amended	5/2010, ss. 43(1)(b)(ii)(II), (2)(a), 165(8)
S. 291(2)(b) amended	5/2010, ss. 43(1)(b)(ii)(III), (2)(a), 165(8)
S. 291(3) inserted	5/2010, ss. 43(1)(c), (2)(a), 165(8)
S. 291(4) inserted	5/2010, ss. 43(1)(c), (2)(a), 165(8)
S. 291A s. inserted	12/2009, ss. 13(1)(d), (2), 32(8)
S. 291A(1) amended	37/2014, s. 40(1)(b)(i), (2)(b)
	5/2010, ss. 43(1)(d)-(f), (2)(a), 165(8)
S. 291A(1)(h) amended	5/2010, ss. 43(1)(g), (2)(b), 165(8)
S. 291A(2) amended	5/2010, ss. 43(1)(h), (2)(a), 165(8)
S. 291A(3) amended	5/2010, ss. 43(1)(i), (2)(a), 165(8)
S. 291A(4)(b)(i) amended	9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 40
S. 291A(5)(a) amended	5/2010, ss. 43(1)(j), (2)(a), 165(8)
S. 291A(5)(c) inserted	41/2017, ss. 25(1)(a), (2)(a), 88(8)
S. 291A(6)(a) amended	30/2018, ss. 28(1)(a), 65(8)
	41/2017, ss. 25(1)(b), (2)(b), 88(8)
	37/2014, s. 40(1)(b)(ii), (2)(b)
S. 291A(6)(b) amended	30/2018, ss. 28(1)(b), 65(8)
S. 291A(6)(ba) inserted	30/2018, ss. 28(1)(c), 65(8)
S. 291A(6)(bb) inserted	30/2018, ss. 28(1)(c), 65(8)
S. 291A(8)(a) amended	59/2015, s. 36(2)(a)(i)
S. 291A(8)(b) substituted	59/2015, s. 36(2)(a)(ii)
S. 291A(8)(c) inserted	59/2015, s. 36(2)(a)(ii)
S. 291A(8)(d) inserted	59/2015, s. 36(2)(a)(ii)
S. 299(1) substituted	5/2010, ss. 36(1)(a), (2), 165(8)
S. 299(2) amended	9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 41
S. 299(3) inserted	5/2010, ss. 36(1)(b), (2), 165(8)
S. 299(3)(b) amended	9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 42
S. 300(1) amended	3/2000, ss. 40(b)(i), 166(9)
S. 300(4), inserted	3/2000, ss. 40(b)(ii), 166(9)
S. 304(1) amended	3/2000, ss. 40(c)(i), 166(9)
S. 304(3A) inserted	8/2020, s. 10(a)
S. 304(4) amended	3/2000, ss. 40(c)(ii)(I), (II), (III), 166(9)
S. 304(5) amended	8/2013, s. 92(1), (2) & sch. 1, pt. 2, par.(c)
S. 304(6)(c), par. inserted	3/2000, ss. 40(c)(iii), 166(9)
S. 305(1)(a) amended	3/2000, ss. 40(d)(i), 166(9)
S. 305(1)(b), par. substituted	3/2000, ss. 40(d)(ii), 166(9)
S. 305(1)(b)(i)(i)(A) amended	18/2011, ss. 1(2), 5(8) & sch. 1
S. 305(1)(b)(i)(i)(B) substituted	18/2011, ss. 1(2), 5(8) & sch. 1
S. 305(1)(b)(i)(i)(C) inserted	18/2011, ss. 1(2), 5(8) & sch. 1
S. 305(1)(c) inserted	3/2003, ss. 13(2), 171(9)
S. 305(2) substituted	59/2015, s. 36(2)(b)
S. 305(3) substituted	59/2015, s. 36(2)(b)
S. 305(4) amended	25/2008, s. 98(1) & sch. 5, par. 2(b)
	7/2001, s. 240, sch. 5
S. 308A inserted	5/2010, ss. 51(1), (2), 165(8)
S. 310 amended	7/2001, s. 50(1)(a), (2)
S. 310(1) amended	1/2014, ss. 1(22), 5(6), sch. 2 pt. 5
S. 310(2), substituted	7/2001, s. 50(1)(b), (2)
S. 310(2A), inserted	7/2001, s. 50(1)(c), (2)
S. 310(2A), substituted	3/2003, s. 23(1)(b), (2)
S. 311(3A) inserted	8/2013, s. 100(1)(c), (4)(a)
S. 314(1) substituted	59/2015, s. 36(2)(c)
S. 316(2A), inserted	8/2004, s. 25(1)(d), (2)
S. 316(2A) amended	6/2006, s. 26(1)(b)(i), (2)
S. 316(2B) inserted	6/2006, s. 26(1)(b)(ii), (2)
S. 316(2B)(b) amended	11/2007, ss. 28(1)(e)(i), (2), 130(9)
S. 316(2B)(c) amended	11/2007, ss. 28(1)(e)(i), (2), 130(9)
S. 316(2B)(d) par. inserted	11/2007, ss. 28(1)(e)(ii), (2), 130(9)
S. 316(2C) inserted	12/2009, ss. 8(e), 32(8)
S. 316(2C) amended	8/2013, ss. 31(1)(l), (2), 108(9)
S. 318(aa), par. inserted	3/2000, s.41(1)(b), (2)
S. 318(c) amended	6/2006, ss. 39(1)(b)(i), (2), 130(8)
S. 318(d) amended	6/2006, ss. 39(1)(b)(ii), (2), 130(8)
S. 318(e) par. inserted	6/2006, ss. 39(1)(b)(iii), (2), 130(8)
S. 319(1)(i) amended	31/2010, ss. 123, 125 & sch. 7(pt. 1)
S. 319(1)(ii) amended	31/2010, ss. 123, 125 & sch. 7(pt. 1)
S. 321(2A), inserted	5/2005, ss. 48(1)(e)(2)
S. 321(10) inserted	9/2012, ss. 54, 141(8) & sch. 1, par. 12
S. 322 references construed	S.I. No. 466 of 1999, arts. 2, 3, schedule
S. 322 amended	S.I. No. 466 of 1999, art. 3
	S.I. No. 483 of 1997, art. 3
S. 322(1), definition amended	3/1998, s.25(1)(a)(i)(2)
S. 322(1), definition of "specified period" substituted	27/1998, ss. 2(5), 20(1)(a)(i)
S. 322(2)(b) amended	3/1998, s.25(1)(a)(ii)(2)
S. 322(2)(b) substituted	27/1998, ss. 2(5), 20(1)(a)(ii)
S. 323(3)(b) deleted	27/1998, ss. 2(5), 20(1)(b)
	3/1998, s. 25(1)(b), 25(2)
S. 323(5) amended	59/2015, s. 36(3)(a)
S. 324(5) inserted	3/2000, s.39(1)(2)
S. 324(5)(a)(i) references construed	55/2015), s. 7(2)
S. 325 repealed	5/2002, ss. 24(3)(a), 141(8)
S. 326 repealed	5/2002, ss. 24(3)(a), 141(8)
S. 327 repealed	5/2002, ss. 24(3)(a), 141(8)
S. 328 repealed	5/2002, ss. 24(3)(a), 141(8)
S. 328(2A), inserted	7/2001, ss. 77, 243(9), sch. 2, par. 20
S. 329 repealed	5/2002, ss. 24(3)(a), 141(8)
S. 330(1) amended	2/1999, ss. 43, 217(9)
S. 333(1)(a) amended	3/2000, ss. 37, 166(9)
S. 334 repealed	5/2002, ss. 24(3)(b), 141(8)
S. 335 repealed	5/2002, ss. 24(3)(b), 141(8)
S. 336 repealed	5/2002, ss. 24(3)(b), 141(8)
S. 337 repealed	5/2002, ss. 24(3)(b), 141(8)
S. 337(2A), inserted	7/2001, ss. 77, 243(9), sch. 2, par. 20
S. 338 repealed	5/2002, ss. 24(3)(b), 141(8)
Pt. 10, ch. 3(ss. 339-350) designated areas for the purposes of	S.I. No. 260 of 2000, arts. 3, 4, 5 & schs. 1, 2, 3
S. 339 construction of references	S.I. No. 260 of 2000, art. 6
	S.I. No. 278 of 1999, art. 4
S. 339(1) amended	1/2014, ss. 1(22), 5(6), sch. 2 pt. 5
	S.I. No. 278 of 1999, art. 4
	3/1998, ss. 24(1)(a)(i), 138(8)
S. 339(1), definition amended	3/2000, s. 42(1)(a)(i), (2)
S. 339(2)(a) amended	3/1998, ss. 24(1)(a)(ii)(I), 138(8)
S. 339(2)(c), par. inserted	3/1998, ss. 24(1)(a)(ii)(II), 138(8)
S. 339(2)(d), par. inserted	2/1999, ss. 44(a), 217(9)
S. 339(2)(e), par. inserted	3/2000, s.42(1)(a)(ii), (2)
S. 340(1)(b) amended	2/1999, ss. 44(b), 217(9)
S. 340(2)(ii) amended	3/1998, ss. 24(1)(b), 138(8)
S. 340(2)(ii), substituted	3/2000, s.42(1)(b), (2)
S. 343(1), definition substituted	2/1999, ss. 44(c)(i), 217(9)
S. 343(1), definition inserted	3/2000, s.42(1)(c)(i), (2)
S. 343(1) amended	3/1998, ss. 24(1)(c)(i)(ii)(2), 138(8)
S. 343(2)(a), par. substituted	2/1999, ss. 44(c)(ii), 217(9)
	3/1998, ss. 24(1)(c)(iii), 138(8)
S. 343(7)(a) amended	3/2000, s. 42(1)(c)(ii), (2)
S. 343(8)(a)(iv), substituted	2/1999, s. 44(c)(iii)
S. 343(11), inserted	3/2000, s. 42(1)(c)(iii), (2)
S. 344(1) amended	1/2014, ss. 1(22), 5(6), sch. 2 pt. 5
	6/2006, s. 29(1)(a)(i) &(ii), (2)
	3/2000, s. 42(1)(d)(i)(I)-(II), (ii), (2)
	2/1999, ss. 44(d)(i) , 217(9)
	3/1998, ss. 26, 138(8)
S. 344(1)(c) amended	8/2004, s. 26(1)(a)(2)
	7/2001, s. 59(1)(a)(2)(a)
S. 344(1)(c) definition of “qualifying period” substituted	5/2002, ss. 23(1)(a), 141(8)
	3/2000, s. 42(1)(d)(i)(II), (2)
S. 344(2)(a) amended	6/2006, s. 29(1)(b), (2)
	2/1999, ss. 44(d)(ii), 217(9)
S. 344(6A) inserted	2/1999, ss. 44(d)(iii), 217(9)
S. 345(1) definition of “qualifying lease” substituted	2/1999, ss. 44(e)(i), 217(9)
	3/1998, ss. 24(1)(d), 138(8)
S. 345(1A) inserted	2/1999, ss. 44(e)(ii), 217(9)
S. 345(1A)(b) amended	3/2000, s.42(1)(e)(2)
Ss. 346-350 repealed	5/2002, ss. 24(3)(c), 141(8)
S. 346(7)(b)(ii) amended	3/1998, s.136, sch. 9, par. 6
S. 349(2A), inserted	7/2001, ss. 77, 243(9), sch. 2, par. 20
S. 350A inserted	3/1998, ss. 24(1)(e), 138(8)
S. 351 definition inserted	3/1998, ss. 27(b), 138(8)
S. 351 definition of "qualifying period" substituted	3/1998, ss. 27(a), 138(8)
	2/1999, ss. 45, 217(9)
S. 353(1) amended	6/2006, s. 127 & sch. 2, par. 1(g), 9(a)(iii)
Ss. 356-359 repealed	5/2002, ss. 24(3)(d), 141(8)
S. 360 definition inserted	2/1999, ss. 46(b), 217(9)
S. 360,definition of "qualifying period" substituted	2/1999, ss. 46(a), 217(9)
Pt. 10 ch. 5, 6 (ss. 360-372) repealed	5/2002, ss. 24(3)(e), 141(8)
S. 360(1), definition amended	3/2000, s.43(1)(2)
S. 364(2A), inserted	7/2001, ss. 77, 243(9), sch. 2, par. 21
S. 367(2)(a) references construed	55/2015), s. 7(2)
S. 368(3E) inserted	11/2007, s. 28(1)(a)(iii)
S. 368(4A), inserted	3/1998, s. 28(1)(a)(2)
S. 370(1), definition of “qualifying premises” substituted	28/1998, ss. 2(4), 18(a)
S. 371(2)(a), substituted	3/1998, s. 28(1)(b)(2)
S. 371(2A), inserted	7/2001, ss. 77, 243(9), sch. 2, par. 20
S. 372(1) amended	2/1999, ss. 47(1)(c), 217(9)
Pt. 10 ch. 7 (ss. 372A-372K) inserted	3/1998, ss. 76, 138(8)
Pt. 10 ch. 7 (ss. 372A-372K) qualifying areas/ premises designated under	S.I. No. 248 of 2002, arts. 3, 4 & schedule
	S.I. No. 222 of 2002, arts. 3, 4 & schedule
Pt. 10 ch. 7 (ss. 372A-372K) amended retro.	27/1998, ss. 2(2), 5(3)
S. 372A construction of references	S.I. No. 248 of 2002, arts. 5, 6
	- S.I. No. 222 of 2002, arts. 5, 6
S. 372A(1) amended	6/2006, s. 30(1)(a)(i)(I) &(II), (2)(a)
	8/2004, s. 26(1)(b)(i)(2)
S. 372A(1), definition inserted	3/2000, s. 44(1)(a)(i), (2)
S. 372A(1), definition amended	3/2003, ss. 26(a)(i), 27(1)(a)(2)(a), 171(9)
	5/2002, ss. 23(1)(b)(I)(II)(2)(a), 24(1), sch. 2, pt .1, par. 2(a)(i), 141(8)
	7/2001, ss. 60(a), 243(9)
	3/2000, s.44(1)(a)(ii), (2)
S. 372A(1) definition of “relevant local authority” par.(a) amended	3/2003, ss. 26(a)(i), 171(9)
S. 372A(1A) inserted	5/2002, s.23(1)(b)(ii)(2)(a)
S. 372A(1A)(a) substituted	3/2003, ss. 26(a)(ii), 171(9)
S. 372A(1B) inserted	8/2004, s.26(1)(b)(ii)(2)
S. 372A(2) amended	5/2002, ss. 24(1), sch. 2, pt. 1, par. 2(a)(ii), 141(8)
	7/2001, ss. 60(a)(ii), 243(9)
S. 372A(2) amended retro.	27/1998, ss. 2(2), 4
S. 372A(3) inserted	6/2006, s. 30(1)(a)(ii), (2)(a)
Pt. 10 ch. 10 (ss. 372AA-372AJ) inserted	3/2000, ss. 89(a), 166(9)
Pt. 10 ch. 10 (ss. 372AA-372AJ) application restricted	18/2000, ss. 7(1), 10(2)
S. 372AA(1) amended	6/2006, s. 33(1)(a)(i)(I) &(II), (2)(a)
	8/2004, s. 26(1)(h)(i)(2)
	3/2003, ss. 26(c), 29(1)(a)(2)(a), 171(9)
	5/2002, ss. 24(1), sch. 2, pt. 1, par. 2(g)(i), 141(8)
	7/2001, ss. 80(1)(a), 243(9)
S. 372AA(1A) inserted	8/2004, s.26(1)(h)(ii)(2)
S. 372AA(2) definition applied	18/2000, ss. 2, 10(2)
S. 372AA(2) amended	5/2002, ss. 24(1), schedule 2, pt. 1, para. 2(g)(ii), 141(8)
S. 372AA(3) inserted	6/2006, s. 33(1)(a)(ii), (2)(a)
Pt. 10 Chap. 13 (ss. 372AAA-372AAC) inserted	8/2013, ss. 30(1)(a), 30(2), 108(9)
S. 372AAA inserted	8/2013, ss. 30(1)(a), (2), 108(9)
S. 372AAA amended	45/2019, ss. 18(a), 76(8)
	18/2016, ss. 15(a), 59(8)
	37/2014, ss. 32(a), 101(8)
	41/2013, ss. 31(1)(a), 87(7)
Pt. 10 Chap. 13 (ss. 372AAA-372AAC) special regeneration area specified for the purposes of	S.I. No. 187 of 2015, art. 2
	S.I. No. 186 of 2015, art. 2
	S.I. No. 185 of 2015, art. 2
	S.I. No. 184 of 2015, art. 2
	S.I. No. 183 of 2015, art. 2
	S.I. No. 182 of 2015, art. 2
S. 372AAB inserted	8/2013, ss. 30(1)(a), (2), 108(9)
S. 372AAB amended	1/2014, ss. 1(22), 5(6), sch. 2 pt. 5
S. 372AAB(1) amended	18/2016, ss. 15(b)(i), 59(8)
	41/2013, ss. 31(1)(b), 87(7)
S. 372AAB(2A)-(2B) inserted	37/2014, ss. 32(b), 101(8)
S. 372AAB(9) amended	18/2016, ss. 15(b)(ii), 59(8)
S. 372AAB(10) deleted	59/2015, s. 36(3)(c)
S. 372AAC inserted	8/2013, ss. 30(1)(a), (2), 108(9)
S. 372AAC(1) amended	18/2016, ss. 15(c)(i), 59(8)
	37/2014, ss. 32(c)(i), 101(8)
S. 372AAC(1A) inserted	37/2014, ss. 32(c)(ii), 101(8)
S. 372AAC(1A) amended	18/2016, ss. 15(c)(ii), 59(8)
S. 372AAC(2)(a) amended	37/2014, ss. 32(c)(iii), 101(8)
S. 372AAC(3) deleted	37/2014, ss. 32(c)(iv), 101(8)
S. 372AAC(6) amended	18/2016, ss. 15(c)(iii), 59(8)
S. 372AAC(6A)-(6B) inserted	37/2014, ss. 32(c)(v), 101(8)
S. 372AAC(8) substituted	18/2016, ss. 15(c)(iv), 59(8)
S. 372AAC(8A) inserted	18/2016, ss. 15(c)(v), 59(8)
S. 372AAC(10) inserted	18/2016, ss. 15(c)(vi), 59(8)
S. 372AAD inserted	18/2016, ss. 15(d), 59(8)
S. 372AAD amended	45/2019, ss. 18(b), 76(8)
S. 372AB qualifying areas designated under	S.I. No. 272 of 2004, arts. 3, 4, schs. 1, 2, 3, 4, 5
	S.I. No. 371 of 2004, art. 3, schs. 1, 2, 3
Ss. 372AB(1)(a), 372AB(1)(b), (c), application extended	18/2000, ss. 6, 10(3)
S. 372AB(1)(a), (b) amended	5/2002, ss. 24(1), sch. 2, pt. 1, par. 2(h)(i)(I)(II), 141(8)
S. 372AB(1)(b) substituted	3/2003, s.29(1)(b)(i)(2)(a)
S. 372AB(1)(ba), par. inserted	5/2002, ss. 24(1), sch. 2, pt. 1, par. 2(h)(i)(III), 141(8)
S. 372AB(1)(ba)(ii), (iii), pars substituted	3/2003, s.29(1)(b)(ii)(2)(a)
S. 372AB(1)(c) amended	8/2004, s. 26(1)(i), (2)
	5/2002, ss. 24(1), sch. 2, pt. 1, par. 2(h)(i)(IV), 141(8)
	7/2001, ss. 80(1)(b), 243(9)
S. 372AB(1)(c)(I) substituted	6/2006, s. 33(1)(b)(i), (2)(a)
S. 372AB(1)(c)(II) substituted	6/2006, ss. 33(1)(b)(ii), (2)(b), 130(8)
S. 372AB(2) substituted	3/2003, s.29(1)(b)(iii)(2)(a)
S. 372AB(2A) inserted	3/2003, s.29(1)(b)(iv)(2)(a)
S. 372AB(4) amended	5/2002, ss. 24(1), sch. 2, pt. 1, par. 2(h)(ii), 141(8)
S. 372AC qualifying period specified under	S.I. No. 272 of 2004, art. 5(1)
	S.I. No. 371 of 2004, art. 4(1)
S. 372AC(2) amended	6/2006, s. 33(1)(c), (2)(a)
S. 372AC(3) amended	6/2006, s. 33(1)(c), (2)(a)
S. 372AD qualifying period specified under	S.I. No. 272 of 2004, art. 5(1)
	S.I. No. 371 of 2004, art. 4(1)
S. 372AD(2)(a) amended	6/2006, s. 33(1)(d), (2)(a)
S. 372AD(2)(a)(ii) substituted	3/2003, s.29(1)(c)(2)(a)
Ss. 372AE-372AI repealed	5/2002, ss. 24(3)(i), 141(8)
Ss. 372AF(1), 372AG(1) amended	7/2001, ss. 80(1)(c)(d)(2), 243(9)
S. 372AH(1)(d) substituted	7/2001, ss. 80(1)(e)(2), 243(9)
S. 372AH(2A) inserted	7/2001, ss. 77, 243(9), sch. 2, par. 20
Ss. 372AJ(1)(aa), 372AJ(1)(ab), 372AJ(1)(ac) inserted	7/2001, ss. 80(1)(f), 243(9)
S. 372AJ(1)(aa) amended	5/2002, s.26(1)(c)(2)
S. 372AJ(1)(ab) amended	5/2005, ss. 35, 150(8)
S. 372AJ(1)(ac) deleted	5/2002, s.27(1)(2)
S. 372AJ(1)(c) substituted	3/2003, s.29(1)(d)(i)(2)(b)
S. 372AJ(2) amended	3/2003, s.29(1)(d)(ii)(2)(c)
S. 372AK inserted	5/2002, ss. 24(1), sch. 2 pt. 1, par. 1, 141(8)
S. 372AK defs. amended	3/2003, ss. 26(d), 30(1)(a)(2), 171(9)
S. 372AK(a) substituted	1/2014, ss. 1(22), 5(6), sch. 2 pt. 5
S. 372AL inserted	5/2002, ss. 24(1), sch. 2 pt. 1, par. 1, 141(8)
S. 372AL(1) amended	6/2006, s. 25(a)(i)(I)-(VII), 130(8)
	8/2004, s.26(1)(j)(i)(2)
S. 372AL(1)(d), (e), (f)(ii) amended	3/2003, ss. 26(e)(i), 171(9)
S. 372AL(1A), inserted	8/2004, s.26(1)(j)(ii)(2)
S. 372AL(2)(a) substituted	3/2003, ss. 26(e)(ii), 171(9)
S. 372AL(3) inserted	6/2006, s. 25(a)(ii), 130(8)
S. 372AM inserted	5/2002, ss. 24(1), sch. 2 pt. 1, par. 1, 141(8)
S. 372AM(4)(c)(ii)(II) amended	3/2003, s.30(1)(b)(2)
S. 372AM(9A) inserted	3/2003, s. 32(1), (2)
S. 372AM(9B) inserted	3/2003, s. 32(1), (2)
S. 372AM(9C) inserted	3/2003, s. 32(1), (2)
S. 372AM(9C) amended	41/2017, ss. 82(2) and schedule 2 para. 1(o), 82(3)(a)
S. 372AM(10)(a)(iii) substituted	6/2006, s. 11(b)(i), (2), 130(8)
S. 372AM(10)(aa) par. inserted	6/2006, s. 11(b)(ii), (2), 130(8)
S. 372AM(10)(aa) reference construed	42/2015, ss. 1(4), 13(3)
S. 372AN inserted	5/2002, ss. 24(1), sch. 2 pt. 1, par. 1, 141(8)
S. 372AO inserted	5/2002, ss. 24(1), sch. 2 pt. 1, par. 1, 141(8)
S. 372AP qualifying period specified under	S.I. No. 272 of 2004, art. 5(3)-(5)
	S.I. No. 371 of 2004, art. 4(3)-(5)
	S.I. No. 568 of 2004, art. 4(3)-(5)
	S.I. No. 589 of 2004, art. 4(3)-(5)
	S.I. No. 604 of 2004, art. 4(3)-(5)
	S.I. No. 606 of 2004, art. 4(3)-(5)
	S.I. No. 607 of 2004, art. 4(3)-(5)
	S.I. No. 609 of 2004, art. 4(3)-(5)
	S.I. No. 641 of 2004, art. 6
S. 372AP qualifying areas designated under	S.I. No. 637 of 2004, art. 3
	S.I. No. 641 of 2004, art. 3
S. 372AP inserted	5/2002, ss. 24(1), sch. 2 pt. 1, par. 1, 141(8)
S. 372AP(1) amended	9/2012, ss. 16(1)(a)-(c), 141(8)
	6/2011, ss. 24(1)(a)-(c), (2), 84(8)
S. 372AP(2) amended	9/2012, ss. 16(1)(d), 141(8)
	6/2011, ss. 24(1)(d), (2), 84(8)
S. 372AP(3)(c) inserted	6/2011, ss. 24(1)(e), (2), 84(8)
S. 372AP(3)(c) deleted	9/2012, ss. 16(1)(e), 141(8)
S. 372AP(7) amended	9/2012, ss. 16(1)(f), (4)(a), 141(8)
S. 372AP(7A) inserted	8/2013, s. 100(1)(d), (4)(a)
S. 372AP(8)(c) inserted	6/2011, ss. 24(1)(f), (2), 84(8)
S. 372AP(8)(c) deleted	9/2012, ss. 16(1)(g), 141(8)
S. 372AP(8A) inserted	6/2011, ss. 24(1)(g), (2), 84(8)
S. 372AP(8A) deleted	9/2012, ss. 16(1)(h), 141(8)
S. 372AP(8B) inserted	6/2011, ss. 24(1)(g), (2), 84(8)
S. 372AP(8B) deleted	9/2012, ss. 16(1)(h), 141(8)
S. 372AP(8C) inserted	6/2011, ss. 24(1)(g), (2), 84(8)
S. 372AP(8C) deleted	9/2012, ss. 16(1)(h), 141(8)
S. 372AP(8D) inserted	6/2011, ss. 24(1)(g), (2), 84(8)
S. 372AP(8D) deleted	9/2012, ss. 16(1)(h), 141(8)
S. 372AP(13A) inserted	52/2015, ss. 90(8), 12(1), (2)
S. 372AQ inserted	5/2002, ss. 24(1), sch. 2 pt. 1, par. 1, 141(8)
S. 372AR inserted	5/2002, ss. 24(1), sch. 2 pt. 1, par. 1, 141(8)
S. 372AR qualifying period specified under	S.I. No. 272 of 2004, art. 5(2)
	- S.I. No. 371 of 2004, art. 4(2)
	S.I. No. 568 of 2004, art. 4(2)
	S.I. No. 589 of 2004, art. 4(2)
	- S.I. No. 604 of 2004, art. 4(2)
	S.I. No. 606 of 2004, art. 4(2)
	- S.I. No. 641 of 2004, art. 6
S. 372AR qualifying areas designated under	S.I. No. 637 of 2004, art. 3
	- S.I. No. 641 of 2004, art. 3
S. 372AR(3) substituted	18/2011, ss. 1(2), 5(8) & sch. 1
S. 372AS inserted	5/2002, ss. 24(1), sch. 2 pt. 1, par. 1, 141(8)
S. 372AS(1A) inserted	6/2006, s. 25(b), 130(8)
S.372AS(2A) inserted	3/2003, s.30(1)(c)(2)
S. 372AT inserted	5/2002, ss. 24(1), sch. 2 pt. 1, par. 1, 141(8)
S. 372AT deleted	59/2015, s. 36(3)(b)
S. 372AU inserted	5/2002, ss. 24(1), sch. 2 pt. 1, par. 1, 141(8)
S. 372AV inserted	5/2002, ss. 24(1), sch. 2 pt. 1, par. 1, 141(8)
S. 372AW s. inserted	11/2007, s. 29(1)(a), (2)
S. 372AW(1) amended	12/2009, ss. 7(a), 32(8)
	5/2010, ss.27(1)(a), (2)
S. 372AW(2)(b) amended	12/2009, ss. 7(b), 32(8)
	5/2010, ss.27(1)(b), (2)
S. 372AW(3)(c)(i) substituted	S.I. No. 477 of 2011, regs. 1(3), 56(8)
S. 372AX s. inserted	11/2007, s. 29(1)(a)(2)
S. 372AY s. inserted	11/2007, s. 29(1)(a)(2)
S. 372AZ s. inserted	11/2007, s. 29(1)(a)(2)
S. 372AZ(1)(a)(i) amended	3/2008, s.29(1)(b)(i), (2)(b), 144(8)
S. 372AZ(1)(a)(ii) substituted	3/2008, s.29(1)(b)(ii), (2)(b), 144(8)
S. 372AZ(1)(c) substituted	3/2008, ss.27 & 144(8)
S. 372AZ(1)(d) par. inserted	3/2008, ss.27 & 144(8)
S. 372B qualifying areas designated under.	S.I. No. 568 of 2004, art. 3 & schs. 1-3
	S.I. No. 589 of 2004, art. 3 & schs. 1-3
	- S.I. No. 636 of 2004, art. 3 & schs. 1-3
S. 372B(1)(a) amended	5/2002, ss. 24(1), sch. 2, pt. 1, par. 2(b)(i)(I), 141(8)
S. 372B(1)(b), par. substituted	3/2003, s. 27(1)(b)(i), 2(a)
	3/2000, s. 44(1)(b)(i), (2)
	27/1998, ss. 2(1), 19(a)
S. 372B(1)(c) amended	8/2004, s. 26(1)(c)(i), (2)
	3/2000, s. 44(1)(b)(ii), (2)
S. 372B(1)(c) substituted	5/2002, s.23(1)(c)(i)(2)(a)
S. 372B(1)(c)(ii) amended	6/2006, s. 30(1)(b)(i)(I), (2)(a)
S. 372B(1)(c)(iii) inserted	6/2006, s. 30(1)(b)(i)(II), (2)(a)
S. 372B(1)(d) inserted	5/2002, ss. 23(1)(c)(ii), 141(8)
S. 372B(1)(d) amended	8/2004, s.26(1)(c)(ii)(2)
S. 372B(1)(d)(ii) amended	6/2006, ss. 30(1)(b)(ii)(I), (2)(b), 130(8)
S. 372B(1)(d)(iii) inserted	6/2006, s. 30(1)(b)(ii)(II), (2)(b), 130(8)
S. 372B(2) substituted	3/2003, s.27(1)(b)(ii) 2(a)
S. 372B(2A) inserted	3/2003, s.27(1)(b)(iii) 2(a)
S. 372B(4) amended	5/2002, ss. 24(1), sch. 2, pt. 1, par. 2(b)(ii), 141(8)
	7/2001, ss. 60(b), 243(9)
S. 372BA inserted	7/2001, ss. 60(c), 243(9)
S. 372BA(1)(a) amended	5/2002, ss. 24(1), sch. 2, pt. 1, par. 2(c)(i)(I), 141(8)
S. 372BA(1)(ba) inserted	5/2002, ss. 24(1), sch. 2, pt. 1, par. 2(c)(i)(II), 141(8)
S. 372BA(1)(ba) amended	8/2004, s.26(1)(d)(i)(2)
S. 372BA(1)(bb), par. inserted	8/2004, s.26(1)(d)(ii)(2)
S. 372BA(1)(bb)(ii) amended	6/2006, s. 30(1)(c)(i)(I), (2)(a)
S. 372BA(1)(bb)(iii) inserted	6/2006, s. 30(1)(c)(i)(II), (2)(a)
S. 372BA(1)(c) substituted	8/2004, s.26(1)(d)(iii)(2)
S. 372BA(1)(c) amended	6/2006, s. 30(1)(c)(ii)(I), (2)(c), 130(8)
S. 372BA(1)(c)(ii) amended	6/2006, ss. 30(1)(c)(ii)(II), (2)(b), 130(8)
S. 372BA(1)(c)(iii) inserted	6/2006, ss. 30(1)(c)(ii)(III), (2)(b), 130(8)
S. 372BA(2A) inserted	3/2003, s.27(1)(c) 2(b)
S. 372BA(4) amended	5/2002, ss. 24(1), sch. 2, pt. 1, par. 2(c)(i)(III), 141(8)
S. 372BB(1)(ba) inserted	5/2002, ss. 24(1), sch. 2, pt. 1, par. 2(b)(i)(II), 141(8)
S. 372C qualifying period designated under	S.I. No. 590 of 2004, art. 5(1)
	S.I. No. 591 of 2004, art. 4(1)
	S.I. No. 593 of 2004, art. 4(1)
	S.I. No. 595 of 2004, art. 4(1)
	S.I. No. 597 of 2004, art. 5(1)
	- S.I. No. 630 of 2004, art. 4(1)
	S.I. No. 632 of 2004, art. 4(1)
	S.I. No. 634 of 2004, art. 5(1)
	S.I. No. 636 of 2004, art. 4(1)
S. 372C(1) amended	3/2000, s.44(1)(c)(i), (2)
S. 372C(2) amended	6/2006, s. 30(1)(d), (2)(a)
S. 372C(2)(d) amended	3/2000, s.44(1)(c)(ii), (2)
S. 372C(3) amended	6/2006, s. 30(1)(d), (2)(a)
S. 372D qualifying period designated under	S.I. No. 568 of 2004, art. 4(1)
	S.I. No. 589 of 2004, art. 4(1)
	–€? S.I. No. 641 of 2004, art. 5
S. 372D qualifying area designated under	S.I. No. 637 of 2004, art. 3
	–S.I. No. 641 of 2004, art. 3
S. 372D definition of qualifying premises restricted	S.I. No. 637 of 2004, art. 4
	–€? S.I. No. 641 of 2004, art. 4
S. 372D(1) amended	3/2000, s.44(1)(i), (2)
	7/2001, ss. 60(d)(i), 243(9)
S. 372D(2)(a) amended	6/2006, s. 30(1)(e), (2)(a)
	3/2003, s. 27(1)(d)(i), 2(a)
	3/2000, s. 44(1)(d)(ii), (2)
	27/1998, ss. 2(1), 19(b)(i)
S. 372D(3A) inserted	7/2001, ss. 60(d)(ii), 243(9)
S. 372D(3A)(a) amended	5/2002, s.138, sch. 6, pars. 3(f), 6(c)(ii)
S. 372D(3A)(a)(ii) substituted	3/2003, s.27(1)(d)(ii)(I) 2(c)
S. 372D(3A)(b) substituted	3/2003, s.27(1)(d)(ii)(II) 2(c)
S. 372D(4)(b)(i) amended	3/2000, s.44(1)(d)(iii)(I), (2)
S. 372D(4)(b)(ii), substituted	3/2000, s.44(1)(d)(iii)(II), (2)
S. 372D(6)(a) amended	27/1998, ss. 2(1), 19(b)(ii)
S. 372D(6A) inserted	27/1998, ss. 2(1), 19(b)(iii)
Ss. 372D(6), 372D(6A) deleted	3/2000, s.44(1)(d)(iv), (2)
Ss. 372E-372J repealed	5/2002, ss. 24(3)(f), 141(8)
S. 372E(1), definition of “qualifying premises” substituted	27/1998, ss. 2(4), 18(b)
S. 372F(1)(2) amended	7/2001, ss. 60(e), 243(9)
S. 372G(1)(a)(b) amended	3/2000, s.44(1)(e), (2)
Ss. 372G(1)(a)(i), 372G(b)(i) amended	7/2001, ss. 60(f), 243(9)
S. 372H(1) amended	3/2000, s.44(1)(f), (2)
S. 372H(1)(a) amended	7/2001, ss. 60(g), 243(9)
S. 372I amended	7/2001, ss. 60(h), 243(9)
S. 372I(2)(aa) inserted	3/2000, s.44(1)(g), (2)
S. 372I(2A) inserted	7/2001, ss. 77, 243(9), sch. 2, par. 20
S. 372J(5A) inserted	7/2001, ss. 60(i), 243(9)
S. 372K, substituted	3/2000, s.44(1)(h), (2)
S. 372K(1)(aa), par. inserted	7/2001, ss. 60(j), 243(9)
S. 372K(1)(aa) amended	5/2002, s.26(1)(a)(2)
S. 372K(1)(c) substituted	3/2003, s.27(1)(e)(i) 2(d)
S. 372K(2) amended	3/2003, s.27(1)(e)(ii) 2(c)
Pt. 10 ch. 8 (ss. 372L-372T) inserted	3/1998, ss. 77(a), 138(8)
S. 372L amended	6/2006, s. 31(1)(a)(i), (2)
	8/2004, s. 26(1)(e)(i)-(ii), (2)
	5/2002, s. 23(1)(d), (2)(a), 24(1), 141(8), sch. 2, pt. 1, par. 2(d)
	3/2000, s. 45(1)(a), (2)
	2/1999, ss. 47(1)(a), 217(9)
	15/1998, s. 4
S. 372L(2) inserted	8/2004, s. 26(1)(e)(iii)(2)
S. 372L(3) inserted	6/2006, s. 31(1)(a)(ii), (2)
S. 372M(1) amended	2/1999, ss. 47(1)(b), 217(9)
S. 372M(2) amended	6/2006, s. 31(1)(b), (2)
S. 372M(2)(d) amended	3/2000, s.45(1)(b), (2)
S. 372M(3) amended	6/2006, s. 31(1)(b), (2)
S. 372M(3)(b) amended	7/2001, ss. 59(1)(b)(i), 243(9)
S. 372N(2)(a) amended	6/2006, s. 31(1)(c), (2)
	3/2000, s. 45(1)(c)(i), (2)
	27/1998, ss. 2(1), 19(c)(i)
S. 372N(4)(b)(i) amended	3/2000, s.45(1)(c)(ii)(I), (2)
S. 372N(4)(b)(ii), substituted	3/2000, s.45(1)(c)(ii)(II), (2)
Ss. 372N(6A), 372N(6B) inserted	27/1998, ss. 2(1), 19(c)(ii)
Ss. 372N(6), 372N(6A), 372N(6B) deleted	3/2000, s.45(1)(c)(iii), (2)
S. 372O repealed	5/2002, ss. 24(3)(g), 141(8)
S. 372O(3) amended	27/1998, ss. 2(1), 19(d)(i)
S. 372O(6) inserted	27/1998, ss. 2(1), 19(d)(ii)
S. 372P repealed	5/2002, ss. 24(3)(g), 141(8)
S. 372P(1)(c) amended	7/2001, s. 59(1)(b)(ii), (2)(b)
S. 372Q repealed	5/2002, ss. 24(3)(g), 141(8)
S. 372Q(1) amended	2/1999, ss. 47(1)(d), 217(9)
S. 372Q(1)(b) amended	7/2001, s. 59(1)(b)(iii), (2)(b)
S. 372R repealed	5/2002, ss. 24(3)(g), 141(8)
S. 372R(1) amended	2/1999, ss. 47(1)(d), 217(9)
S. 372R(1)(b) amended	7/2001, s. 59(1)(b)(iv), (2)(b)
S. 372RA inserted	2/1999, ss. 47(1)(f), 217(9)
S. 372RA repealed	5/2002, ss. 24(3)(g), 141(8)
S. 372RA(2)(aa) inserted	3/2000, s.45(1)(d), (2)
S. 372RA(2A) inserted	7/2001, ss. 77, 243(9), sch. 2, par. 20
S. 372S repealed	5/2002, ss. 24(3)(g), 141(8)
S. 372S(1) amended	2/1999, ss. 47(1)(g)(i), 217(9)
S. 372S(4)(a) amended	2/1999, ss. 47(1)(g)(ii), 217(9)
S. 372S(4)(b) amended	2/1999, ss. 47(1)(g)(iii), 217(9)
S. 372S(5), substituted	2/1999, ss. 47(1)(g)(iv), 217(9)
S. 372S(6) amended	2/1999, ss. 47(1)(g)(v) , 217(9)
S. 372S(7)(a) amended	2/1999, ss. 47(1)(g)(vi) , 217(9)
S. 372S(7)(b) amended	2/1999, ss. 47(1)(g)(vii) , 217(9)
S. 372S(8)(c), par. inserted	2/1999, ss. 47(1)(g)(viii), 217(9)
S. 372S(11) amended	2/1999, ss. 47(1)(g)(ix), 217(9)
S. 372T substituted	3/2000, s.45(1)(e), (2)
S. 372T(1)(aa) inserted	7/2001, ss. 59(1)(b)(v), 243(9)
S. 372T(1)(aa) amended	5/2002, s.26(1)(b)(2)
S. 372T(1)(ab), par. inserted	3/2003, ss. 28, 171(9)
S. 372U inserted	2/1999, ss. 70(1), 217(9)
S. 372U amended	6/2006, s. 32(1)(a)(i)(I) &(II), (2)
S. 372U(1), defs. amended	5/2002, ss. 23(1)(e)(i)(2)(b), 24(1), sch. 2, pt. 1, par. 2(e)(i)(ii), 141(8)
	3/2003, ss. 26(b), 171(9)
	8/2004, s.26(1)(f)(i)(2)
S. 372U(1A), inserted	8/2004, s.26(1)(f)(ii)(2)
S. 372U(3) inserted	6/2006, s. 32(1)(a)(ii), (2)
S. 372V inserted	2/1999, ss. 70(1), 217(9)
S. 372V amended	7/2001, ss. 58, 243(9)
S. 372V(1)(a) amended	6/2006, s. 32(1)(b), (2)
S. 372V(2A), inserted	5/2002, s.23(1)(e)(ii)(2)(b)
S. 372W inserted	2/1999, ss. 70(1), 217(9)
S. 372W amended	7/2001, ss. 58, 243(9)
S. 372W(2)(a) amended	6/2006, s. 32(1)(c), (2)
S. 372W(2)(c)(i) amended	8/2004, s. 26(1)(g), (2)
	5/2002, ss. 24(1), 141(8) sch. 2, Pt 1 par. 2(f)
S. 372W(3A), inserted	5/2002, s.23(1)(e)(iii)(2)(b)
S. 372X inserted	2/1999, ss. 70(1), 217(9)
S. 372X repealed	5/2002, ss. 24(3)(h), 141(8)
S. 372Y inserted	2/1999, ss. 70(1), 217(9)
S. 372Y repealed	5/2002, ss. 24(3)(h), 141(8)
S. 372Y(2)(aa), par. inserted	3/2000, ss. 46(a), 166(9)
S. 372Y(2A), inserted	7/2001, ss. 77, 243(9), sch. 2, par. 21
S. 372Z inserted	2/1999, ss. 70(1), 217(9)
S. 372Z repealed	5/2002, ss. 24(3)(h), 141(8)
S. 372Z(10) amended	3/2000, ss. 46(b), 166(9)
S. 373(2) amended	7/2001, ss. 61(1)(a), 243(9)
S. 373(2)(a)-(l) amended	7/2001, s.240, sch. 5
S. 373(2)(i) amended	3/1998, ss. 29(a)(i), 138(8)
S. 373(2)(j) amended	2/1999, ss. 53(a)(i), 217(9)
S. 373(2)(j), par. inserted	3/1998, ss. 29(a)(ii), 138(8)
S. 373(2)(k), par. inserted	2/1999, ss. 53(a)(ii), 217(9)
S. 373(2)(k) amended	3/2000, ss. 35(a)(i), 166(9)
S. 373(2)(l), par. inserted	3/2000, ss. 35(a)(ii), 166(9)
S. 373(2)(m)(ii) amended	5/2002, ss. 28(1)(a)(i), 141(8)
S. 373(2)(n), par. inserted	5/2002, ss. 28(1)(a)(ii), 141(8)
S. 373(2)(n)(ii) amended	6/2006, ss. 21(a), 130(8)
S. 373(2)(o) par. inserted	6/2006, ss. 21(b), 130(8)
S. 373(2)(o)(ii) amended	11/2007, ss. 21(a), 130(9)
S. 373(2)(p) par. inserted	11/2007, ss. 21(b), 130(9)
S. 374(1) amended	5/2002, s.28(1)(b)(2)(a)
S. 376, substituted	5/2002, s.28(1)(c)(2)(b)
S. 376(1), definition substituted	3/1998, ss. 29(b), 138(8)
S. 376(1) amended	7/2001, ss. 61(1)(b)(2), 243(9)
S. 376(1)(a) -(e) amended	7/2001, s.240, Sch. 5
S. 376(1)(b) amended	2/1999, ss. 53(b)(i), 217(9)
S. 376(1)(c), par. substituted	2/1999, ss. 53(b)(ii), 217(9)
S. 376(1)(c), definition amended	3/2000, ss. 35(b)(i), 166(9)
S. 376(1)(d), par. substituted	3/2000, ss. 35(b)(ii), 166(9)
S. 376(1)(e), par. inserted	3/2000, ss. 35(b)(iii), 166(9)
S. 376(2), substituted	7/2001, ss. 61(1)(c)(2), 243(9)
S. 377AAC(3) amended	41/2013, ss. 31(1)(c)(i), 87(7)
S. 377AAC(8)(b) amended	41/2013, ss. 31(1)(c)(ii), 87(7)
S. 380(3)(a) substituted	9/2012, s. 129 & sch. 4, pt. 2, par.(b)
Pt. 11A(ss. 380A-380F) inserted	2/1999, ss. 50, 217(9)
Pt. 11A(ss. 380A-380F) repealed	5/2002, ss. 24(3)(j), 141(8)
Ss. 380B(2), 380C(2), 380D(2), saving for when entitlement to deduction under.	27/2004, ss. 1(2), 25(4)(a)
Pt. 11B(ss. 380G-380J), pt. inserted	7/2001, ss. 63, 243(9)
Pt. 11B(ss. 380G-380J) repealed	5/2002, ss. 24(3)(k), 141(8)
pt. 11C(ss. 380K-380P) inserted	3/2008, ss.31, 144(8)
S. 380K(1) amended	25/2008, s. 37(1)(b), (2)
S. 380K(2) amended	26/2020, ss. 14(1)(a)(i), 76(8)
S. 380K(2), table substituted	26/2020, ss. 14(1)(a)(ii), 76(8)
S. 380K(3) amended	26/2020, ss. 14(1)(a)(iii), 76(8)
S. 380K(4) amended	26/2020, ss. 14(1)(a)(iv), 76(8)
S. 380L(3)(a) amended	45/2019, ss. 19(1)(a)(i), 76(8)
S. 380L(3)(b) amended	45/2019, ss. 19(1)(a)(ii), 76(8)
S. 380L(3)(c) amended	26/2020, ss. 14(1)(b), 76(8)
	45/2019, ss. 19(1)(a)(iii), 76(8)
S. 380L(4)(a) amended	45/2019, ss. 19(1)(a)(i), 76(8)
S. 380L(4)(b) amended	45/2019, ss. 19(1)(a)(ii), 76(8)
S. 380L(4)(c) amended	26/2020, ss. 14(1)(b), 76(8)
	45/2019, ss. 19(1)(a)(iii), 76(8)
S. 380L(5)(a)(I) amended	45/2019, ss. 19(1)(a)(i), 76(8)
S. 380L(5)(a)(II) amended	45/2019, ss. 19(1)(a)(ii), 76(8)
S. 380L(5)(a)(III) amended	26/2020, ss. 14(1)(b), 76(8)
	45/2019, ss. 19(1)(a)(iii), 76(8)
S. 380L(6)(a) amended	45/2019, ss. 19(1)(a)(i), 76(8)
S. 380L(6)(b) amended	45/2019, ss. 19(1)(a)(ii), 76(8)
S. 380L(6)(c) amended	26/2020, ss. 14(1)(b), 76(8)
	45/2019, ss. 19(1)(a)(iii), 76(8)
S. 380M(a) amended	45/2019, ss. 19(1)(b)(i), 76(8)
S. 380M(b) amended	45/2019, ss. 19(1)(b)(ii), 76(8)
S. 380M(c) amended	45/2019, ss. 19(1)(b)(iii), 76(8)
S. 380P(3)(a) substituted	9/2012, s. 129 & sch. 4, pt. 2, par.(c)
Pt. 11D(ss. 380Q-380X), inserted	25/2008, s. 21(1), (2). See also 12/2009, s. 30(1), (5)(a)
S. 380Q(1) amended	1/2014, ss. 1(22), 5(6), sch. 2 pt. 5
S. 380Q(1) amended	12/2009, ss. 30(1)(a), (5)(a)
S. 380Q(2) substituted	12/2009, s. 30(1)(b), (5)(a)
S. 380S(2) amended	12/2009, s. 30(1)(c), (5)(a)
S. 380V(2) amended	12/2009, ss. 30(1)(d)(i), 30(1)(d)(ii), (5)(a)
S. 380W(1) amended	9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 43
	12/2009, s. 30(1)(e)(i), (5)(a)
S. 380W(3) amended	12/2009, s. 30(1)(e)(ii), (5)(a)
S. 381(1) amended	37/2014, ss. 11(1)(a), 101(8)
	8/2013, ss. 18(1)(c), (2)(b), 108(8)
S. 381(2A) inserted	11/2007, s. 26(1)(a), (2)
S. 381(3)(b)(i), (iv) amended	18/2011, ss. 1(2), 5(8) & sch. 1
S. 381(3)(b)(i), (iii) substituted	18/2011, ss. 1(2), 5(8) & sch. 1
S. 381(6), (7) substituted	59/2015, s. 36(4)(a)
S. 381A inserted	8/2013, ss. 18(1)(d), (2)(b), 108(8)
S. 381B inserted	37/2014, ss. 11(1)(b), 101(8)
S. 381C inserted	37/2014, ss. 11(1)(c), 101(8)
S. 384(2A) inserted	9/2012, ss. 16(2), (4)(a), 141(8)
S. 384(3) amended	5/2010, ss. 15(a), 165(8)
S. 384(4) inserted	5/2010, ss. 15(b), 165(8)
S. 389(1), (2) substituted	59/2015, s. 36(4)(b)
S. 394 amended	9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 44
S. 395A inserted	8/2020, s. 10(b)
S. 395B inserted	8/2020, s. 10(b)
S. 395C inserted	8/2020, s. 10(b)
S. 396(1) amended	9/2012, ss. 54, 141(8) & sch. 1, par. 13
	34/2009, ss. 1(2) &(3), 240 & sch. 3, pt. 10, item 6
	5/2002, s.54(1)(b)(i)(3)
S. 396(7) amended	5/2002, s.54(1)(b)(i)(3)
S. 396A inserted	7/2001, ss. 90(1)(b)(i)(2)(4), 243(9)
S. 396A(1) amended	5/2005, s.45(1)(a)(2)(a)
S. 396A(3) amended	9/2012, ss. 54, 141(8) & sch. 1, par. 14
S. 396A(3)(a) amended	3/2008, s.43(1)(d)(i), (2), 144(8)
S. 396A(3)(b) amended	3/2008, s. 43(1)(d)(i), (2), 144(8)
S. 396A(3)(c) par. inserted	3/2008, s. 43(1)(d)(ii), (2), 144(8)
S. 396A(5) inserted	3/2003, s.59(1)(b)(2)(a)
S. 396B inserted	5/2002, s.54(1)(b)(ii)(3)
S. 396B(1) amended	9/2012, ss. 54, 141(8) & sch. 1, par. 15(a)
	11/2007, s. 128 & sch. 4, pars. 1(g), 6(a)(i)
	6/2006, s. 127 & sch. 2, par. 1(h)(i) , 9(a)(i)
	5/2005, s. 45(1)(b), (2)(a)
	8/2004, s. 37
S. 396B(2) amended	3/2003, s.59(1)(c)(i)(2)(b)
S. 396B(2) substituted	6/2006, s. 127 & sch. 2, par. 1(h)(ii), 9(a)(i)
S. 396B(3) substituted	9/2012, ss. 54, 141(8) & sch. 1, par. 15(b)
S. 396B(3)(a) amended	6/2006, s. 127 & sch. 2, par. 1(h)(iii)(I), 9(a)(i)
S. 396B(3)(b) amended	6/2006, s. 127 & sch. 2, par. 1(h)(iii)(II), 9(a)(i)
S. 396B(5) amended & renumbered as s. 396B(5)(a)	8/2013, ss. 37(1)(a), (b), (2), 108(8)
S. 396B(5) substituted	9/2012, ss. 54, 141(8) & sch. 1, par. 15(c)
S. 396B(5)(b) inserted	8/2013, ss. 37(1)(c), (2), 108(8)
S. 396B(6) inserted	3/2003, s.59(1)(c)(ii)(2)(a)
S. 396C s. inserted	34/2009, ss. 1(2) &(3), 240 & sch. 3, pt. 10, item 7
S. 396C(3)(c) amended	9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 45
S. 396C(4)(a) amended	9/2012, s. 138 & sch. 6, pars. 1(c)(i), 4(a)(i)
S. 396C(4)(b) amended	9/2012, s. 138 & sch. 6, pars. 1(c)(ii), 4(a)(i)
S. 396C(5) amended	41/2013, ss. 33, 87(7)
S. 396D inserted	8/2020, s. 11
S. 397(3) amended	5/2005, ss. 147, 150(9), sch. 6
S. 397(4) amended	45/2019, ss. 26(1)(b), 76(8)
S. 400(2) amended	41/2017, ss. 82(2) and schedule 2 para. 1(p), 82(3)(a)
S. 400(4) amended	18/2011, ss. 1(2), 5(8), (9)(a) & sch. 1
S. 400(13) substituted	59/2015, s. 36(4)(c)
S. 401(6) amended	3/2003, s.17(1)(f)(2)
S. 402(1)(d) inserted	3/1998, s. 47 & sch. 2, par. 5
S. 402(1)(e) inserted	3/1998, s. 47 & sch. 2, par. 5
S. 402(2)(c) inserted	5/2010, ss. 53(a), 165(8)
S. 402(3)(a) amended	11/2007, s. 128 & sch. 4, pars. 1(h), 6(a)(i)
S. 402(4) inserted	5/2010, ss. 53(b), 165(8)
S. 403(1)(d) amended	11/2007, s. 128
S. 403(1)(d) par. inserted	6/2006, ss. 68(1)(a)(i), (2)(a), 130(8)
S. 403(1)(d)(ii) amended	11/2007, s. 128 & sch. 4, pars. 1(i), 6(a)(i)
S. 403(4)(a)(ii) amended	5/2005, s.45(1)(c)(2)(c)
S. 403(5A), inserted	3/1998, ss. 23(b), 138(8)
S. 403(5A) amended	7/2001, s.52(2)(3)
S. 403(7) amended	6/2006, ss. 68(1)(a)(ii), (2)(b), 130(8)
S. 403(8A) inserted	9/2012, ss. 54, 141(8) & sch. 1, par. 16
S. 403(9)(a)(i), (ii) amended	2/1999, s.52(1)(a)(2)
S. 403(9)(b), substituted	3/1998, ss. 31, 138(8)
S. 403(9)(b)(ii), substituted	2/1999, s.52(1)(b)(2)
S. 403(9)(c) amended	59/2015, s. 36(4)(d)
S. 404(1)(a) amended	3/1998, s.47, sch. 2, par. 6
S. 404(1)(b)(ii) amended	3/1998, s.47, sch. 2, par. 6
S. 404(1)(b)(iii) amended	6/2006, ss. 68(1)(b)(i)(I), (2)(a), 130(8)
	7/2001, s.240, sch. 5
S. 404(1)(b)(iv) amended	11/2007, s. 128 & sch. 4, pars. 1(j), 6(a)(i)
	6/2006, ss. 68(1)(b)(i)(II), (2)(a), 130(8)
S. 404(1)(b)(v) inserted	6/2006, ss. 68(1)(b)(i)(III), (2)(a), 130(8)
S. 404(2) amended	6/2006, ss. 68(1)(b)(ii), (2)(a), 130(8)
S. 404(2A) inserted	6/2006, ss. 68(1)(b)(iii), (2)(a), 130(8)
S. 404(4)(a) amended	6/2006, ss. 68(1)(b)(iv), (2)(a), 130(8)
S. 404(4)(b) amended	9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 46
S. 404(4)(c)(ii) amended	5/2005, ss. 147, 150(9), sch. 6
S. 404(4A) inserted	6/2006, ss. 68(1)(b)(v), (2)(a), 130(8)
S. 404(6) substituted	6/2006, ss. 68(1)(b)(vi), (2)(a), 130(8)
S. 404(6)(b) amended	3/2003, ss. 39, 171(9)
S. 404(6)(c)(ii) amended	7/2001, s.240, sch. 5
S. 405(1) amended	7/2001, ss. 62(1)(a)(i)(I), 243(9)
S.

Updated to 13 February 2021 (Act No. 32 of 2020 and S.I. No. 62 of 2021)

Taxes Consolidation Act 1997No. 39 of 1997

Contents

Commencement

Amendments and other effects

Taxes Consolidation Act 1997
No. 39 of 1997