Updated to 27 June 2020 (Act No. 2 of 2020 and S.I. No. 236 of 2020)

Contents

Commencement

SectionCommencement DateCommencement 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 AffectedAffecting 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)
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), substit, 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, s. 4(b), 84(8)
  25/2008, s. 4(b)& 102(8)
  3/2008, s.2(b)& 144(8)
  11/2007, s. 2(b), 130(9)
  6/2006, s. 2(b), 130(8)
S. 15 amended 18/2011, ss. 1(2), 5(8), schedule 1
  3/1998, ss. 3, 138(8)
  2/1999, ss. 3, 217(9)
S. 15(2) table, substituted, subsections added 3/2000, ss. 3(a), 166(9)
S. 15(2)(b) 41/2013, ss. 7(1)(c), (2)
S. 15(3) amended 18/2011, ss. 1(2), 5(8), schedule 1
  6/2011, s. 4(a), 84(8)
  25/2008, s. 4(a) & 102(8)
  3/2008, ss. 2(a) & 144(8)
  11/2007, s. 2(a) & 130(9)
  6/2006, s. 2(a) & 130(8)
  5/2005, ss. 2(a)(b), 150(8)(9)
  7/2001, ss. 3(b)(c), 243(9)
S. 15(3) table amended 5/2002, ss. 2, 141(8)
  5/2002, ss. 2, 141(8)
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)
S. 15(4) substituted 7/2001, ss. 3(a), 243(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), Sch. F, para. 3 repealed 3/2000, s. 69(2), (3)(a)(b), schedule 2, pt. 2, col. 1, 2
S. 20(1) amended 6/2011, ss. 29(a), 84(8)
  3/1998, ss. 43(1)(c)(2), 138(8)
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) deleted 9/2012, ss. 54, 141(8), schedule 1, para. 2(c)
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)(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)
S. 37 amended 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 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. 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 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 8/2004, s. 8(1)(b), (2)
S. 118(5A), inserted 2/1999, ss. 33, 217(9)
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(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 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)(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, ss. 4(1)(a), 141(8)
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. 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. 128D s. inserted 25/2008, s. 12(1), (2), 102(8)
S. 128D(1) amended 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. 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. 128F inserted 41/2017, ss. 10(1), 10(2)
S. 128F(1) amended 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)(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(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 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 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 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(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. 172G inserted 2/1999, ss. 27(a), 217(9)
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(8), inserted 3/2000, ss. 30(1)(g)(iii), 166(9)
S. 172H inserted 2/1999, ss. 27(a), 217(9)
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(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 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 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 45/2019, ss. 15(2), 15(3)
S. 192G inserted 45/2019, ss. 14, 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 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) substit 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 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 8/2019, ss. 2(1)(f), 27
S. 208B inserted 5/2010, ss. 24(a), 165(8)
S. 208B(1) amended 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, para. 8 inserted 3/2000, ss. 84(1), 84(2)
S. 220, table, para. 5 amended 20/2001, ss. 3, 11(a)
S. 220, table, para. 3 amended 7/2001, ss. 79(2), 243(9)
S. 220, table references construed 55/2015), s. 7(2)
S. 220 amended 2/1999, s.77
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)(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 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 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
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 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, s. 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)(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) substituted 30/2018, ss. 17(1)(a), 65(8)
S. 285A(1) amended 41/2017, ss. 11, 88(8)
  37/2014, ss. 38(a), 101(8)
  6/2011, ss. 38, 84(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. 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 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(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 6/2006, s. 26(1)(b)(i), (2)
S. 316(2A), inserted 8/2004, s. 25(1)(d), (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) 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. 322(2)(b) amended 3/1998, s.25(1)(a)(ii)(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 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)
S. 372AAA inserted 8/2013, ss. 30(1)(a), (2), 108(9)
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 amended 1/2014, ss. 1(22), 5(6), sch. 2 pt. 5
S. 372AAB inserted 8/2013, ss. 30(1)(a), (2), 108(9)
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) amended 18/2016, ss. 15(c)(ii), 59(8)
S. 372AAC(1A) inserted 37/2014, ss. 32(c)(ii), 101(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
S. 372AJ(1)(aa) amended 5/2002, s.26(1)(c)(2)
Ss. 372AJ(1)(aa), 372AJ(1)(ab), 372AJ(1)(ac) inserted 7/2001, ss. 80(1)(f), 243(9)
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) deleted 9/2012, ss. 16(1)(e), 141(8)
S. 372AP(3)(c) inserted 6/2011, ss. 24(1)(e), (2), 84(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) deleted 9/2012, ss. 16(1)(g), 141(8)
S. 372AP(8)(c) inserted 6/2011, ss. 24(1)(f), (2), 84(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) deleted 9/2012, ss. 16(1)(h), 141(8)
S. 372AP(8B) inserted 6/2011, ss. 24(1)(g), (2), 84(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 deleted 59/2015, s. 36(3)(b)
S. 372AT inserted 5/2002, ss. 24(1), sch. 2 pt. 1, par. 1, 141(8)
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)
Ss. 372D(6), 372D(6A) deleted 3/2000, s.44(1)(d)(iv), (2)
S. 372D(6A) inserted 27/1998, ss. 2(1), 19(b)(iii)
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, s. 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(6), 372N(6A), 372N(6B) deleted 3/2000, s.45(1)(c)(iii), (2)
Ss. 372N(6A), 372N(6B) inserted 27/1998, ss. 2(1), 19(c)(ii)
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 repealed 5/2002, ss. 24(3)(g), 141(8)
S. 372RA inserted 2/1999, ss. 47(1)(f), 217(9)
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) amended 5/2002, s.26(1)(b)(2)
S. 372T(1)(aa) inserted 7/2001, ss. 59(1)(b)(v), 243(9)
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 amended 7/2001, ss. 58, 243(9)
S. 372W inserted 2/1999, ss. 70(1), 217(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 repealed 5/2002, ss. 24(3)(h), 141(8)
S. 372Z inserted 2/1999, ss. 70(1), 217(9)
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, s. 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. 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 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 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 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 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. 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) substituted 6/2006, s. 127 & sch. 2, par. 1(h)(ii), 9(a)(i)
S. 396B(2) amended 3/2003, s.59(1)(c)(i)(2)(b)
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. 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. 405(1)(a), par. substituted 7/2001, ss. 62(1)(a)(i)(II), 243(9)
  3/2000, ss. 40(e), 166(9)
S. 405(3) amended 6/2006, s. 127 & sch. 2, par. 1(i), 9(a)(iii)
S. 405(3), inserted 7/2001, ss. 62(1)(a)(ii), 243(9)
S. 406, s. 7/2001, ss. 62(1)(b), 243(9)
  3/2000, ss. 40(f), 166(9)
S. 406B inserted 8/2013, ss. 48(1), (2), 108(9)
S. 407(1) amended 6/2006, ss. 58, 130(8)
  3/2003, ss. 40, 171(9)
  7/2001, ss. 82(1)(b)(2), 243(9)
S. 408(3) substituted 59/2015, s. 36(4)(e)
S. 409A inserted 3/1998, ss. 30, 138(8)
S. 409A(1), definition amended 2/1999, ss. 49(a), 217(9)
S. 409A(2), (3) amended 7/2001, ss. 62(1)(c), 243(9)
S. 409A(2)(b)(i) substituted 18/2011, ss. 1(2), 5(8) & sch. 1
S. 409A(5)(b) amended 27/1998, ss. 2(5), 20(1)(c)
S. 409B inserted 3/1998, ss. 30, 138(8)
S. 409C inserted 5/2002, ss. 14, 141(8)
S. 409C(3)(b) amended 3/2003, s.163, sch. 6, pars. 1(a), 3(a)(i)
S. 409C(4A) inserted 5/2010, ss. 21, 165(8)
S. 409D inserted 3/2003, ss. 12(1)(2), 171(9)
S. 409E inserted 3/2003, ss. 13(1), 171(9)
S. 409F substituted 9/2012, ss. 17, 141(8)
S. 409F inserted 6/2011, ss. 23(1), (2), 84(8)
S. 409F(2)(a) amended 8/2013, ss. 30(1)(b), (2), 108(9)
S. 409G inserted 6/2011, ss. 23(1), (2), 84(8)
S. 409G substituted 9/2012, ss. 17, 141(8)
S. 409H inserted 6/2011, ss. 23(1), (2), 84(8)
S. 410(1)(a) amended 8/2019, ss. 2(1)(f), 48(1)
  11/2007, ss. 35(2) & sch. 2, pars. 1(k), (2), ss. 35(3), 130(9)
  8/2004, s. 89, sch. 3, 1(j)
  5/2002, ss. 37(a)(i)(I)-(II), 141(8)
  2/1999, s. 78(1)(a)(i), (2)
S. 410(1)(b), par. substituted 2/1999, s.78(1)(a)(ii)(2)
S. 410(1)(b)(i) amended 5/2002, ss. 37(a)(ii)(I), 141(8)
S. 410(1)(b)(ii) amended 5/2002, ss. 37(a)(i)(II), 141(8)
S. 410(3)(a) amended 2/1999, s.78(1)(a)(iii), (2)
  5/2002, ss. 37(a)(iii), 141(8)
S. 410(4) amended 5/2005, s.52(1)(a)(2)
S. 410(4)(a)(i) amended 2/1999, s.78(1)(a)(iv)(2)
  5/2002, ss. 37(a)(iv), 141(8)
S. 410(5), s. 5/2005, s.52(1)(b)(2)
S. 411(1)(a) amended 8/2019, ss. 2(1)(f), 48(2)
  9/2012, ss. 47(1)(a)(b), (2), 141(8)
  11/2007, ss. 35(2) & sch. 2, pars. 1(l), (2), ss. 35(3), 130(9)
  8/2004, s. 89, sch. 3, 1(k)
  5/2002, ss. 37(b)(i)(III), 141(8)
  3/2000, ss. 79, 166(9)
S. 411(1)(a), defs. inserted 5/2002, ss. 37(b)(i)(I)(II), 141(8)
  2/1999, s. 78(1)(b)(i), (2)
S. 411(1)(c) substituted 8/2013, ss. 38(1), (2), 108(8)
  9/2012, ss. 47(1)(c), (2), 141(8)
S. 411(1)(c) amended 5/2002, ss. 37(b)(ii), 141(8)
  2/1999, s. 78(1)(b)(ii), (2)
S. 411(1)(c)(ii)(II) amended 41/2013, ss. 34(1), (2)
S. 411(1)(d) inserted 9/2012, ss. 47(1)(c), (2), 141(8)
S. 411(2) substituted 11/2007, ss. 48(1)(a)(i), (2), 130(9)
S. 411(2) apportionment of loss or other amount provided 8/2013, ss. 38(2)(b), (c), 108(8)
S. 411(2A) inserted 11/2007, ss. 48(1)(a)(ii), (2), 130(9)
S. 414(1)(b) amended 7/2001, s. 240, sch. 5
S. 415(1)(b) amended 7/2001, s. 240, sch. 5
S. 420(1) amended 2/1999, s. 78(1)(c)(2)
S. 420(1) substituted 7/2001, ss. 65, 243(9)
S. 420(9) substituted 3/2000, ss. 54, 166(9)
S. 420A inserted 7/2001, ss. 90(1)(b)(ii)(2)(4), 243(9)
S. 420A(1) amended 5/2005, s.45(1)(d)(2)(a)
S. 420A(3)(a) amended 9/2012, ss. 54, 141(8) & sch.