Updated to 23 July 2019 (Act No. 33 of 2019 and S.I. No. 428 of 2019)

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
Ss. 898L, 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 pt. with ness. mods. 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 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(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)(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 mods. 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) & sch. 1
  3/1998, ss. 3, 138(8)
  2/1999, ss. 3, 217(9)
S. 15(2), table, substituted, subsecs. 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) & sch. 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), (4), 84(8)
Ss. 17(1), 18(1), 19(1) amended 7/2001, s.240, sch. 5
S. 17(3), inserted 5/2005, s.46(1)(a)(2)
S. 18(2) par.(f) of Case III of Sch. D substituted 6/2006, ss. 15, 130(8)
S. 20(1), Sch. F, par. 3, par. repealed 3/2000, s.69(2), (3)(a)(b), sch. 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, sch. 1
S. 21(1)(a) amended 3/1998, ss. 55, 138(8), sch. 6
  2/1999, ss. 72(1)(a)(i), 217(9)
S. 21(1)(b)(c), pars. substituted 3/1998, ss. 55, 138(8), sch. 6
  3/1998, ss. 55, 138(8), sch. 6
S. 21(1A), inserted 7/2001, ss. 82(1)(a)(2), 243(9)
S. 21(1A)(c), par. inserted 5/2002, s. 53(3)(5)
S. 21A, substituted 2/1999, ss. 73, 217(9)
S. 21A(1), definition inserted 3/2000, s. 75(1)(a)(iii), (2)
S. 21A(1) amended 23/2017, ss. 1(2), 248(b)(i), (ii), (iii)
  9/2012, ss. 54, 141(8) & sch. 1, par. 2(a)
S. 21A(1)(a), definition substituted 3/2000, s. 75(1)(a)(i), (2)
S. 21A(3) amended 3/2008, s. 43(1)(a), (2), 144(8)
S. 21A(3)(4), subsecs. substituted 3/2000, s. 75(1)(b), (2)
S. 21A(4) substituted 9/2012, ss. 54, 141(8) & sch. 1, par. 2(b)
S. 21A(4)(a) amended 6/2006, s. 127 & sch. 2, par. 1(a)(ii), 9(a)(i)
S. 21A(4A) del. 9/2012, ss. 54, 141(8) & sch. 1, par. 2(c)
S. 21A(4A) inserted 6/2006, s. 127 & sch. 2, par. 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. 21B s. 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)
S. 22(1)(a)(I)(II)(III), subpars. substituted 3/1998, ss. 56(a), 138(8)
S. 22(1)(b) del. 2/1999, ss. 72(1)(a)(ii), 217(9)
S. 22(1)(b), par. substituted 3/1998, ss. 56(b), 138(8)
S. 22(2), substituted 2/1999, ss. 72(1)(b), 217(9)
S. 22A del. 9/2012, ss. 54, 141(8) & sch. 1, par. 3
S. 22A, new s. 3/2000, ss. 76, 166(9)
S. 22A(2)(b)(3) amended 7/2001, ss. 83, 243(9)
S. 23A, new s. 2/1999, s.82(1)(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, par. 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) del. 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. 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) del. 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) del. 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)
S. 66(3A) -(3C), subsecs. 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), par. 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 new s. 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) par. inserted 25/2008, ss. 23(1), (2), 102(8)
S. 81(2)(o) amended 5/2010, s. 159 & sch. 4, pars. 1(a), 6(a)(i)
S. 81(3) amended 5/2005, s. 48(1)(c)(ii)(2)
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, new s. 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) del. 3/2003, s. 41(1)(a)(ii)(2)
S. 83(6) del. 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, new s. 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), subsec, 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) del. 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, new s. 3/1998, ss. 16(a), 138(8)
S. 88A, cessation date prescribed S.I. No. 229 of 2013, art. 2
S. 88A(3) inserted 8/2013, ss. 7(1), 108(8)
S. 89(1)(b), par. 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 mods. 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 s. 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, new s. 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, new s. 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, s. 2/1999, ss. 32, 217(9)
  3/2003, s. 48(1), (4)(a)
S. 110(1) amended 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(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 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. 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, new s. 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, new s. 5/2005, ss. 10, 150(8)(9)
S. 118B s. 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) par. 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)
S. 120(4), (5) inserted 8/2013, ss. 13(i), 108(8)
S. 120A, new s. 2/1999, ss. 34, 217(9)
S. 120A(b) amended 7/2001, ss. 25(a), 243(9)
S. 120A(d), par. 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) 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) inserted 30/2018, ss. 9(a)(iii), 65(8)
S. 121(3)(a) substituted 3/2003, s. 6(1)(b)(iii)(2)
S. 121(3)(c) del. 25/2008, s. 6(1)(b)(i), (2)
S. 121(3)(d) par. 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), par. substituted 3/2003, s. 6(1)(b)(iv)(I), (2)
S. 121(4)(c), par. 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) par. inserted 25/2008, s. 6(1)(c)(iii), (2)
S. 121(4A) del. 25/2008, s. 6(1)(d), (2)
S. 121(4B) inserted 25/2008, s. 6(1)(e), (2)
S. 121(5)(aa) del. 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) del. 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) del. 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, new s. 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) 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) inserted 30/2018, ss. 9(b)(iii), 65(8)
S. 121A(2A), inserted 8/2004, s. 8(1)(c), (2)
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, new s. 3/1998, ss. 15(1), 138(8)
S. 122A, applic. 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 11/2016, ss. 1(2), 36(b)
S. 126(2A)(a)(iv) inserted 11/2016, ss. 1(2), 36(c)
S. 126(2B) inserted 41/2013, ss. 12, 87(7)
S. 126(3)(b) amended 11/2007, ss. 10(b)(i), 130(9)
S. 126(3)(b), non applic. of. 3/1998, ss. 6, 138(8)
S. 126(3)(c) par. inserted 11/2007, ss. 10(b)(ii), 130(9)
S. 126(4)(b) amended 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)
S. 126(7)(a)(b), pars. substituted 7/2001, s.2, sch. 1, par. 1(b)
S. 126(8) del. 11/2007, ss. 10(c), 130(9)
S. 126(8)(b), par. 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, sch. 1, par. 1(c)
S. 128(2A)(a) del. 3/2003, s.8(1)(b) 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, new s. 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
S. 128A(4A)(4B), subsecs. 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, new s. 3/2003, s.8(1)(a) 2(a)
S. 128B(9)(a) substituted 41/2017, s. 75 and schedule 3(a)(i)
S. 128B(9)(c), (d) amended 5/2005, ss. 145(1)(7)(a)(8)(a), sch. 5, 150(9)
S. 128B(9A) inserted 41/2017, s. 75 and 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) del. 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 s. 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 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(8) amended 30/2018, ss. 11(1)(b), 65(8)
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), 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(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) del. 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 pt. 3/2000, s.69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 137(2), repealed in pt. 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 pt. 3/2000, s.69(2)(3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 138(3)(a), par. 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), par. 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 pt. 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 pt. 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 pt. 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 pt. 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 pt. 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 pt. 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 pt. 3/2000, s.69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 144(3)(b), par. 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 pt. 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), par. 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, s. 69(2), (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), par. 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 pt. 3/2000, s.69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 153, s. 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, s. 31(d)(i), (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. 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), par. repealed 3/2000, s.69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 156, s. 3/2003, s.41(1)(f)(i)(2)
  3/1998, ss. 53, 138(8), sch. 5, par. 8
S. 157, del. 3/2003, s.41(1)(f)(ii)(2)
S. 157(1) amended 3/1998, ss. 52, 138(8), sch. 5, par. 9
S. 158 del. 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 del. 3/2003, s. 41(1)(g), (2)
S. 159D, new. inserted 5/2005, ss. 145(3), 150(9)
S. 160 del. 3/2003, s. 41(1)(g), (2)
S. 161 del. 3/2003, s. 41(1)(g), (2)
S. 162 del. 3/2003, s. 41(1)(g), (2)
S. 163 del. 3/2003, s. 41(1)(g), (2)
S. 164 del. 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 del. 3/2003, s.41(1)(g)(2)
S. 167 del. 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 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. 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), par. inserted 7/2001, ss. 43(1)(c)(II), 243(9)
S. 172C(2)(bb), par. 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), par. inserted 7/2001, ss. 43(1)(c)(III), 243(9)
S. 172C(2)(db), par. inserted 5/2005, s. 47(1)(b)(i)(II), (3)
S. 172C(2)(f)(g), pars. 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)
S. 172C(3)(c)(d), pars. inserted 7/2001, ss. 43(1)(c)(II), 243(9)
S. 172C(3)(ca)(cb), pars. inserted 5/2005, s. 47(1)(b)(ii), (3)
S. 172D inserted 2/1999, ss. 27(a), 217(9)
S. 172D(1) del. 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), par. 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)
S. 172E(3)(a)(b), pars. substituted 3/2000, ss. 30(1)(e)(i)(I), 166(9)
S. 172E(3)(f), par. 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)
S. 172F(3)(e)(vi)(vii), subpars. substituted 3/2000, ss. 30(1)(f)(i)(III), 166(9)
S. 172F(3)(g)(h), pars. 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)
S. 172G(3)(a)(b), pars. substituted 3/2000, ss. 30(1)(g)(i)(I), 166(9)
S. 172G(3)(g), par. 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, new s. 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) and schedule 2 para. 1(j), 82(3)(a)
S. 185(1)(a) amended 18/2011, ss. 1(2), 5(8), (9)(a) & sch. 1
S. 187 amended 7/2001, s.2, sch. 1, pars. 1(d), 2(a)
S. 187(1) amended 3/1998, ss. 2(a), 138(8)
S. 187(1)(a), par. substit, 2/1999, ss. 2(a), 217(9)
S. 187(2)(b) amended 5/2002, s.138, sch. 6 pars. 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) subsection 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, new s. 2/1999, ss. 12(a), 217(9)
S. 189A applied 1/2003, s.82(2)(b)
S. 189A amended 7/2001, s.240, sch. 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, new s. 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, new s. 5/2005, ss. 11, 150(8), (9)
S. 192B(2)(c) amended 8/2019, ss. 2(1)(f), 25
S. 192C s. inserted 15/2009, ss. 2, 48
S. 192D inserted 52/2015, s. 83
S. 192E inserted 52/2015, s. 85
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 s. 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, new s. 5/2005, s. 12
S. 196B s. 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 inserted 37/2014, ss. 6, 101(8)
S. 205A inserted 41/2013, ss. 77(1)(a), (3)
S. 205A(1) amended 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)
S. 216A(5)(6) amended 7/2001, ss. 32(2), 243(9)
S. 216B, s. inserted 8/2004, ss. 12, 94(8)
S. 216C s. 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, new s. 3/1998, ss. 58(1), 138(8)
  2/1999, ss. 76(1)(a), 217(9)
S. 220, table, par. 8, par. inserted 3/2000, s.84(1)(2)
S. 220, table, par. 5 amended 20/2001, ss. 3, 11(a)
S. 220, table, par. 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, sch. 3, 1(h)
S. 222(1)(b)(i)(ii) amended 3/1998, ss. 48, 138(8), sch. 3, par. 3
S. 222(4)(a) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(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) del. 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) ins. 23/2014, ss. 1(3), 5(1), sch. 1 pt. 4 item 3
S. 230A rep. 23/2014, ss. 1(3), 5(1), sch. 1 pt. 4 item 4
S. 230A, new s. 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 s. inserted 34/2009, ss. 1(2) &(3), 240 & sch. 3, pt. 10, item 3
S. 230AB rep. 23/2014, ss. 1(3), 5(1), sch. 1 pt. 4 item 5
S. 230AB new s. 3/2003, s.43(1)(b)(2)
S. 230AC new s. 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, new s. 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) par. inserted 3/2008, s.43(1)(c)(ii), (2), 144(8)
S. 243B, new s. 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 mods. 52/2012, ss. 1(2), 8(1)(b)
S. 244(1), defs. 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, new s. 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), par. inserted 5/2002, s. 19(1)(a)(2)
S. 246(3)(bbb) par. 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)
S. 246(3)(da)-(db) pars. ins. 22/2014, ss. 1(2), 23(1)(c), (3)
S. 246(3)(ea) par. ins 34/2009, ss. 1(2) &(3), 240 & sch. 3, pt. 10, item 4
S. 246(3)(eb) par. inserted 34/2009, ss. 1(2) &(3), 240 & sch. 3, pt. 10, item 4
S. 246(3)(ec), (ed) ins. 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), par. inserted 2/1999, ss. 39(b)(iii), 217(9)
S. 246(3)(i), (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) del. 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, new s. 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) ins 6/2011, ss. 37(1)(h), (2), 84(8)
S. 247(4G) ins 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, new s. 15/1998, s. 2
S. 248A(3), inserted 5/2002, ss. 17(b), 141(8)
S. 248A(4), inserted 3/2003, s. 16(1)(b)(2)
S. 248A(4) amended 18/2011, ss. 1(2), 5(8), (9)(a) & sch. 1
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, new s. 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, new s. 7/2001, s. 57(1)(a)(ii)(iii)(2)
S. 261A(1) amended 41/2013, s. 23(1)(c)(i), (2)
S. 261A(2)(3)(5), subsecs. substituted 5/2002, ss. 21(b)(i)(ii), 141(8)
S. 261A(9) inserted 41/2013, s. 23(1)(c)(ii), (2)
S. 261B amended 30/2018, ss. 16(2)(b), 65(8)
S. 261B s. inserted 11/2007, ss. 34(1)(c), (2), 130(9
S. 261B(2) substituted 25/2008, s. 26(1)(c), (2), 108(2)
S. 262 amended 5/2010, ss. 37(1)(i), (2)(c)
S. 263A s. inserted 11/2007, ss. 34(1)(d), (2), 130(9
S. 263A(1)(c)(i) amended 18/2011, ss. 1(2), 5(8) & sch. 1
S. 263B s. 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, new ss. inserted 7/2001, s.57(1)(a)(iv)(v)(2)
S. 264A(1)(j), par. 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, s. 5/2002, s.20(1)(b)(2)
S. 265(2)(e) amended 7/2001, ss. 55(d), 243(9)
S. 265A s. inserted 11/2007, ss. 34(1)(e), (2), 130(9
S. 266, s. 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, new ss. 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)
S. 267C(1)(2), subsecs. 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), par. 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) del. 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. 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) subsection inserted 5/2002, ss. 33(b), 141(8)
S. 268(3A)(b)(ii) amended 8/2004, s. 23(1)(a), (2)
S. 268(3A)(c) amended 8/2004, s. 23(1)(b), (2)
S. 268(3A)(c)(iv) amended 5/2005, ss. 147, 150(9), sch. 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), (2), 130(9)
S. 268(3A)(d)(i) amended 18/2011, ss. 1(2), 5(8), (9)(a) & sch. 1
S. 268(3A)(d)(i)(III) construction references "General Register of Medical Practitioners" 25/2007, ss. 1(3), 108(2)
S. 268(3B) subsection inserted 5/2002, ss. 33(b), 141(8)
S. 268(3B) substituted 11/2007, ss. 28(1)(a)(ii), (2), 130(9)
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) par. 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, par. 1(c)(ii), 7(a)(ii)
S. 268(10), inserted 3/1998, ss. 20(a)(iii), 138(8)
S. 268(11) subsection 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), subsecs. 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, s.25(1)(a)(iii)(2)(a)
S. 268(13)(a) amended 6/2006, S. 27(1)(a)(i), (2)
S. 268(13)(b) amended 6/2006, S. 27(1)(a)(ii), (2)
  8/2004, s.25(1)(a)(2)
S. 268(13)(c) par. inserted 6/2006, S. 27(1)(a)(iii), (2)
S. 268(14)(15), subsecs. 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 6/2006, S. 26(1)(a), (2)
S. 270(5) inserted 6/2006, s. 26(1)(a), (2)
S. 270(6) inserted 6/2006, s. 26(1)(a), (2)
S. 270(7) inserted 6/2006, s. 26(1)(a), (2)
S. 270(8) inserted 11/2007, ss. 28(1)(b), (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) par. 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) par. 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)
S. 272(3A)(3B), subsecs. 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, s. 27(1)(b)(i), (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) par. inserted 3/2008, s. 28(b)(ii)(II), 144(8)
S. 272(4)(e), par. substituted 3/1998, ss. 20(b)(iii)(II), 138(8)
S. 272(4)(f) substituted 6/2006, s. 37(c), 130(8)
S. 272(4)(f), par. inserted 3/1998, ss. 22(b)(ii), 138(8)
S. 272(4)(f), par. substituted 2/1999, ss. 48(b)(ii), 217(9)
S. 272(4)(f) amended 11/2007, ss. 28(1)(c)(i), (2), 130(9)
S. 272(4)(fa) par. inserted 11/2007, ss. 28(1)(c)(ii), (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 & sch. 8, par. 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) am 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, new s. 7/2001, ss. 51, 243(9)
S. 286A(3) am, 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), par. 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), par. substituted 27/1998, ss. 2(5), 20(1)(a)(ii)
S. 322(2)(b) amended 3/1998, s.25(1)(a)(ii)(2)
S. 323(3)(b), del. 27/1998, ss. 2(5), 20(1)(b)
  3/1998, s. 25(1)(b), (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), definition substituted 2/1999, ss. 43, 217(9)
S. 333(1)(a), definition substituted 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), par. in 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, new s. 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), new ch. inserted 3/2000, ss. 89(a), 166(9)
Pt. 10 ch. 10 (ss. 372AA-372AJ)  applic. rstrct. 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), sch. 2, pt. 1, par. 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), (2), 108(9)
S. 372AAA amended 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. 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
S. 372AB(1)(a), (b), (c), applic. ext. 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), par. 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)
S. 372AJ(1)(aa), (ab)(ac), pars. inserted 7/2001, ss. 80(1)(f), 243(9)
S. 372AJ(1)(ab) amended 5/2005, ss. 35, 150(8)
S. 372AJ(1)(ac), par. del. 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) del. 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) del. 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) del. 9/2012, ss. 16(1)(h), 141(8)
S. 372AP(8B) del. 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) del. 9/2012, ss. 16(1)(h), 141(8)
S. 372AP(8D) inserted 6/2011, ss. 24(1)(g), (2), 84(8)
S. 372AP(8D) del. 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), par. 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), par. 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 new s. 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), par. 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), par. substituted 8/2004, s.26(1)(d)(iii)(2)
S. 372BA(1)(c) amended 6/2006, s. 30(1)(c)(ii)(I), (2)(c), 130(8)
S. 372BA(1)(c)(ii) amended 6/2006, ss. 30(1)(c)(ii)(II), (2)(b), 130(8)
S. 372BA(1)(c)(iii) inserted 6/2006, ss. 30(1)(c)(ii)(III), (2)(b), 130(8)
S. 372BA(2A) inserted 3/2003, s.27(1)(c) 2(b)
S. 372BA(4) amended 5/2002, ss. 24(1), sch. 2, pt. 1, par. 2(c)(i)(III), 141(8)
S. 372BB(1)(ba) inserted 5/2002, ss. 24(1), sch. 2, pt. 1, par. 2(b)(i)(II), 141(8)
S. 372C qualifying period designated under S.I. No. 590 of 2004, art. 5(1)
  S.I. No. 591 of 2004, art. 4(1)
  S.I. No. 593 of 2004, art. 4(1)
  S.I. No. 595 of 2004, art. 4(1)
  S.I. No. 597 of 2004, art. 5(1)
  - S.I. No. 630 of 2004, art. 4(1)
  S.I. No. 632 of 2004, art. 4(1)
  S.I. No. 634 of 2004, art. 5(1)
  S.I. No. 636 of 2004, art. 4(1)
S. 372C(1) amended 3/2000, s.44(1)(c)(i), (2)
S. 372C(2) amended 6/2006, s. 30(1)(d), (2)(a)
S. 372C(2)(d) amended 3/2000, s.44(1)(c)(ii), (2)
S. 372C(3) amended 6/2006, s. 30(1)(d), (2)(a)
S. 372D qualifying period designated under S.I. No. 568 of 2004, art. 4(1)
  S.I. No. 589 of 2004, art. 4(1)
  –€? S.I. No. 641 of 2004, art. 5
S. 372D qualifying area designated under S.I. No. 637 of 2004, art. 3
  S.I. No. 641 of 2004, art. 3
S. 372D definition of qualifying premises restricted S.I. No. 637 of 2004, art. 4
  –€? S.I. No. 641 of 2004, art. 4
S. 372D(1) amended 3/2000, s.44(1)(i), (2)
  7/2001, ss. 60(d)(i), 243(9)
S. 372D(2)(a) amended 6/2006, s. 30(1)(e), (2)(a)
  3/2003, s. 27(1)(d)(i), 2(a)
  3/2000, s. 44(1)(d)(ii), (2)
  27/1998, ss. 2(1), 19(b)(i)
S. 372D(3A) inserted 7/2001, ss. 60(d)(ii), 243(9)
S. 372D(3A)(a) amended 5/2002, s.138, sch. 6, pars. 3(f), 6(c)(ii)
S. 372D(3A)(a)(ii) substituted 3/2003, s.27(1)(d)(ii)(I) 2(c)
S. 372D(3A)(b) substituted 3/2003, s.27(1)(d)(ii)(II) 2(c)
S. 372D(4)(b)(i) amended 3/2000, s.44(1)(d)(iii)(I), (2)
S. 372D(4)(b)(ii), substituted 3/2000, s.44(1)(d)(iii)(II), (2)
S. 372D(6)(a) amended 27/1998, ss. 2(1), 19(b)(ii)
S. 372D(6)(6A), subsecs. del. 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), definition amended 3/2000, s.44(1)(e), (2)
S. 372G(1)(a)(i), (b)(i) amended 7/2001, ss. 60(f), 243(9)
S. 372H(1), definition 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), par. 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)
S. 372N(6)(6A)(6B), subsecs. del. 3/2000, s.45(1)(c)(iii), (2)
S. 372N(6A)(6B), subsecs. 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), par. ins 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) am 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, s. 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. 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, new s. 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, new s. 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. 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, new s. 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, new s. 3/2003, ss. 12(1)(2), 171(9)
S. 409E, new s. 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 ins 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, new s. 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. 1, par. 17
S. 420A(3)(a)(i) amended 3/2008, s.43(1)(e)(i), (2), 144(8)
S. 420A(3)(a)(ii) amended 3/2008, s. 43(1)(e)(i), (2), 144(8)
S. 420A(3)(a)(iii) inserted 3/2008, s.43(1)(e)(ii), (2), 144(8)
S. 420B amended 5/2005, ss. 45(1)(e), 150(8)
S. 420B, new s. 5/2002, s.54(1)(b)(iii)(3)
S. 420B(1) amended 9/2012, ss. 54, 141(8) & sch. 1, par. 18(a)
  11/2007, s. 128 & sch. 4, pars. 1(k), 6(a)(i)
  6/2006, s. 127 & sch. 2, par. 1(j)(i), 9(a)(i)
  8/2004, s.38
S. 420B(2) substituted 3/2003, s.59(1)(d)(2)(b)
S. 420B(2)(b) del. 6/2006, s. 127 & sch. 2, par. 1(j)(ii)(I) , 9(a)(i)
S. 420B(2)(c) amended 6/2006, s. 127 & sch. 2, par. 1(j)(ii)(II), 9(a)(i)
S. 420B(3) substituted 9/2012, ss. 54, 141(8) & sch. 1, par. 18(b)
S. 420B(3)(a) amended 6/2006, s. 127 & sch. 2, par. 1(j)(iii), 9(a)(i)
S. 420B(4) substituted 9/2012, ss. 54, 141(8) & sch. 1, par. 18(c)
S. 420C s. inserted 11/2007, ss. 48(1)(b), (2), 130(9)
S. 421(2) amended 6/2006, s. 127 & sch. 2, par. 1(k), 9(a)(i)
S. 429(4) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 47
S. 430(1)(d) amended 3/2003, ss. 63(a)(i), 171(9)
S. 430(1)(da) amended 11/2007, ss. 35(2) & sch. 2, pars. 1(m)(i), (2), ss. 35(3), 130(9)
S. 430(1)(da) amended 8/2004, s.89, sch. 3, 1(l)(i)
S. 430(1)(da) inserted 3/2003, ss. 63(a)(ii), 171(9)
S. 430(2A) amended 11/2007, ss. 35(2) & sch. 2, pars. 1(m)(ii), (2), ss. 35(3), 130(9)
  8/2004, s.89, sch. 3, 1(l)(ii)
S. 430(2A), inserted 3/2003, ss. 63(b), 171(9)
S. 431, applied with mods. 1/2003, s.27(1)
S. 432, applied with mod. 26/2000, s.1
S. 433(3)(a) amended 18/2011, ss. 1(2), 5(8), (9)(a) & sch. 1
S. 433(4) substituted 5/2010, s. 159 & sch. 4, pars. 1(c), 6(a)(i)
S. 433(5) amended 6/2011, s. 81 & sch. 3, paras. 1(c), 10(a)(i)
S. 434(1) amended 8/2004, ss. 36, 94(8)
  3/2003, s. 163, sch. 6, pars. 1(b)(i), 3(a)(ii)
  7/2001, ss. 91(1)(a)(4), 243(9)
S. 434(1)(a), (b), repealed in pt. 3/2000, s.69(2), (3)(a)(b), sch. 2, pt. 2, col. 1, 2
S. 434(2) amended 3/2008, ss.44(1)(a)(i), (2) 144(8)
S. 434(3A) inserted 3/2008, ss.44(1)(a)(ii), (2) 144(8)
S. 434(3A)(c) amended 9/2012, s. 129 & sch. 4, pt. 2 par.(g), item no. 48
S. 434(4) amended 7/2001, ss. 91(1)(b)(i)(4), 243(9)
S. 434(4)(h), par. inserted 7/2001, ss. 91(1)(b)(ii)(4), 243(9)
S. 434(5), repealed in pt. 3/2000, s.69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 434(5) substituted 7/2001, ss. 91(1)(c)(4), 243(9)
S. 434(5)(a)(ii) substituted 5/2002, s.138, sch. 6, pars. 3(g), 6(c)(iii)
S. 434(5)(a)(ii), substituted 3/2003, s.163, sch. 6, pars. 1(b)(ii), 3(a)(ii)
S. 434(5)(b), repealed in pt. 3/2000, s.69(2), (3)(a)(b), Sch. 2, Pt. 2, col. 1, 2
S. 434(5)(b)(i) substituted 6/2006, s. 127 & sch. 2, par. 1(l), 9(a)(i)
S. 434(5)(b)(i) substituted 5/2002, s.138, sch. 6, pars. 3(g), 6(c)(iii)
S. 434(5A) substituted 7/2001, ss. 91(1)(c)(4), 243(9)
S. 434(5A) amended 9/2012, ss. 54, 141(8) & sch. 1, par. 19
S. 436(3)(b) amended 18/2011, ss. 1(2), 5(8) & sch. 1
S. 436A inserted 6/2011, ss. 29(c), 84(8)
S. 436A(4) amended 59/2015, s. 36(5)
S. 438(3) amended 7/2001, s.240, sch. 5
S. 438(3)(a) amended 18/2011, ss. 1(2), 5(8), (9)(a) & sch. 1
S. 438(4)(b) substituted 3/2008, s.137 & sch. 6, par. 1(c)
S. 438(6) substituted 8/2019, ss. 2(1)(f), 49
S. 438(6) amended 3/2003, s.45(1)(a)(2)
S. 438A, new s. 3/2003, s. 45(1)(b), (2)
S. 438A(1) substituted 30/2018, ss. 20(1)(a), 65(8)
S. 438A(3A) inserted 30/2018, ss. 20(1)(b), 65(8)
S. 440(1)(a) amended 7/2001, ss. 91(2)(a), (4), 243(9)
S. 440(1)(b)(i) amended 8/2013, ss. 33(1), (3), 108(8)
S. 440(1)(b)(i)(I), (II) amended 7/2001, s. 240, sch. 5
S. 440(2A), inserted 7/2001, ss. 91(2)(b), (4), 243(9)
S. 440(2A) del. 3/2003, s. 163, sch. 6, pars. 1(c), 3(a)(ii)
S. 440(5), repealed 3/2000, s. 69(2), (3)(a), (b), Sch. 2, Pt. 2, col. 1, 2
S. 440(7) substituted 41/2017, s. 75 and schedule 3(d)
S. 441(1)(b)(i)(I), (II) amended 7/2001, s. 240, sch. 5
S. 441(4)(a)(i), (ii) amended 7/2001, ss. 91(3)(a), (4), 243(9)
S. 441(4)(b)(i) amended 8/2013, ss. 33(2)(a), (3), 108(8)
S. 441(4)(b)(iii) amended 7/2001, ss. 91(3)(a), (4), 243(9)
S. 441(6)(a) amended 3/2008, s. 44(1)(b), (2) 144(8)
S. 441(6)(b)(ii) amended 8/2013, ss. 33(2)(b), 108(8)
  7/2001, ss. 91(3)(b)(4), 243(9)
S. 442 del. 9/2012, ss. 54, 141(8) & sch. 1, par. 20
S. 442(1), defs. amended 2/1999, ss. 74(a)(i), 217(9)
S. 442(3) inserted 2/1999, ss. 74(a)(ii), 217(9)
S. 442(4) inserted 2/1999, ss. 74(a)(ii), 217(9)
S. 443 - 445 del. 9/2012, ss. 54, 141(8) & sch. 1, par. 20
S. 445(2) amended 2/1999, ss. 74(b), 217(9)
S. 445(2A), inserted 3/1998, s. 47, sch. 2, par. 7
S. 445(6), substituted 3/2000, s. 83(1)(a), (2)(a)
S. 446 del. 9/2012, ss. 54, 141(8) & sch. 1, par. 20
S. 446(2) amended 3/2000, s. 83(1)(b)(i), (2)(b)