Updated to 14 June 2019 (Act No. 17 of 2019 and S.I. No. 260 of 2019)

Contents

Commencement

SectionCommencement DateCommencement Information
Whole Act 15 December 1999 Commenced on enactment

Amendments and other effects

How AffectedAffecting Provision
Access to information for admin. under. 3/2004, ss. 1 (2), 66 (1) (h)
Data sharing to allow Revenue performance of functions under 36/2011, s. 14
  30/2009, ss. 11 (1)(b), 16(2)
E-Stamping of instruments under S.I. No. 234 of 2012
  S.I. No. 476 of 2009
Prescribing of forms etc 6/2006, s. 123
Stamp duty not chargeable S. I. No. 760 of 2005, regs. 1(2), 11 & sch. 1, par. 8
S. 1 am. 25/2008, ss. 98(1) & sch. 5, pars. 7(a), 8
S. 1(1) amended 41/2017, s. 63(a)
  59/2015, sch. 2, pt. 1 s. 1(a)
  37/2014, s. 73(a)(i)
  9/2012, s. 100(1)(a)
  18/2011, ss. 2, 5(8) & sch. 2
  25/2008, ss. 79(1)(a)(i), (ii) & (iii), (3)(a)
  3/2008, s. 111(1)(a)(i), (ii), (iii) & (2)
  11/2007, s. 101(1)(a)(i) & (ii), (3)
  11/2007, s. 100(1)(a)(i) & (ii), (3)
  6/2006, s. 127 & sch. 2, par. 3(a) & (b), 9(c)
  6/2006, s. 103(1)(a) & (b), (2)
S. 1(1) def. “conveyance on sale” am. 27/2009, ss. 2, 8(1), sch. 1
S. 1 (1)(I) substit. 3/2003, s.133 (1) (2)
S. 1(1A) ins. 37/2014, s. 73(a)(ii)
S. 2(3) substit. 9/2012, ss. 107, 141(9) & sch. 3, par. 2
S. 2(4) am. 25/2008, s. 98(1) & sch. 5, pars. 7(b), 8
  25/2008, ss. 97 & sch. 4, pars. 2, 6, table, pt. 1
S. 3(2)(b) am. 11/2007, s. 101(1)(b), (3)
S. 4 am. 3/2008, s. 111(1)(b) & (2)
S. 5(3) am. 25/2008, s. 80(1)(b), (2)
S. 5(3)(a) substit. 25/2008, s. 80(1)(a), (2)
S. 5(3A) ins. 25/2008, s. 80(1)(c), (2)
S. 5(4) am. 5/2002, s.129 (6) (a) (7)
  5/2005, ss. 145 (3) (7) (b) (8) (c), 150 (9), sch. 5, pt. 2
  25/2008, s. 97 & sch. 4, pars. 2, 6, table, pt. 1
S. 5(5) ins. 3/2008, s. 112
Ss. 5(4), 8(3), 10(4), 14(1), 15(2), 25(2), 38(1), 42(3), 59(1) am. 7/2001, s.240, sch. 5
S. 8(2) am. 9/2012, ss. 107, 141(9) & sch. 3, par. 3(a)
  3/2008, s. 111(1)(c) & (2)
S. 8(3) am. 25/2008, s. 98(1) & sch. 5, pars. 5(a)(i), 6
S. 8 (3) (ii) am. 5/2005, ss. 115 (1) (2), 150 (9)
S. 8(4A) ins. 25/2008, s. 98(1) & sch. 5, pars. 5(a)(ii), 6
S. 8(5) am. 25/2008, s. 98(1) & sch. 5, pars. 5(a)(iii), 6
S. 8(5) substit. 9/2012, ss. 107, 141(9) & sch. 3, par. 3(b)
S. 8(6) am. 5/2010, s. 159 & sch. 4, pars. 2(a), 6(b)(i)
  25/2008, s. 98(1) & sch. 5, pars. 5(a)(iv), 6
S. 8(6) del. 9/2012, ss. 107, 141(9) & sch. 3, par. 3(c)
S. 8(7) del. 9/2012, ss. 107, 141(9) & sch. 3, par. 3(c)
S. 8A s. ins. 25/2008,s. 79(1)(b), (3)(a)
S. 8B ins. 9/2012, ss. 107, 141(9) & sch. 3, par. 4
S. 8C ins. 9/2012, ss. 107, 141(9) & sch. 3, par. 4
S. 8C(6) substit. 59/2015, sch. 2, pt. 1, s. 1(b)
S. 12 (2) appl. 1/2003, s.66 (2)
S. 12(3) am. 11/2007, s. 101(1)(c), (3)
S. 12 (5) am. 5/2010, s. 159 & sch. 4, pars. 2(b), 6(b)(ii)
S. 12(5) ins. 3/2008, s. 111(1)(d) & (2)
S. 14 applied S.I. No. 234 of 2012, regs. 1(2), 5(2)
S. 14 (1) am. 5/2002, s.129 (6) (b) (7)
  5/2005, ss. 145 (3) (7) (b) (8) (c), 150 (9), sch. 5, pt. 2
  25/2008, s. 98(1) & sch. 5, pars. 7(c)(i), 8
S. 14(2) am. 25/2008, s. 98(1) & sch. 5, pars. 7(c)(ii), 8
S. 14(2) del. 9/2012, ss. 107, 141(9) & sch. 3, par. 5(a)
S. 14(2A) ins. 25/2008, s. 81
S. 14(2A) del. 9/2012, ss. 107, 141(9) & sch. 3, par. 5(a)
S. 14(3) am. 25/2008, s. 98(1) & sch. 5, pars. 7(c)(iii), 8
S. 14(3) del. 9/2012, ss. 107, 141(9) & sch. 3, par. 5(a)
S. 14(4) am. 9/2012, ss. 107, 141(9) & sch. 3, par. 5(b)
  25/2008, s. 98(1) & sch. 5, pars. 7(c)(iv), 8
  3/2008, s. 111(1)(e) & (2)
S. 14(5) repealed with saver 25/2008, s. 97 & sch. 4, pars. 2, 5, 6, table, pt. 1
S. 14A ins. 9/2012, ss. 107, 141(9) & sch. 3, par. 6
S. 14A applied S.I. No. 234 of 2012, regs. 1(2), 5(2)
S. 14A(3) substituted 41/2017, s. 63(b)
S. 15 del. 9/2012, ss. 107, 141(9) & sch. 3, par. 7
S. 15(4) repealed with saver 25/2008, s. 97 & sch. 4, pars. 2, 5, 6, table, pt. 1
S. 16 del. 9/2012, ss. 107, 141(9) & sch. 3, par. 7
S. 16(2) am. 25/2008,s. 98(1) & sch. 5, pars. 5(b), 6
S. 16(5) repealed with saver 25/2008, s. 97 & sch. 4, pars. 2, 5, 6, table, pt. 1
S. 17 del. 9/2012, ss. 107, 141(9) & sch. 3, par. 7
S. 17A s. ins. 3/2008, s. 111(1)(f) & (2)
S. 17A(f)(i) am. 9/2012, ss. 107, 141(9) & sch. 3, par. 8(a)
S. 17A(f)(ii) del. 9/2012, ss. 107, 141(9) & sch. 3, par. 8(b)
S. 18 am. 9/2012, ss. 107, 141(9) & sch. 3, par. 9
  18/2011, ss. 2, 5(8) & sch. 2
S. 19 am. 1/2003, s.119, sch. 3
S. 20 substit. 9/2012, ss. 107, 141(9) & sch. 3, par. 10
S. 20(2) am. 3/2008, s. 111(1)(g)(i) & (2)
S. 20(2A) ins. 8/2013, s. 77(a)
S. 20(4) am. 3/2008, s. 111(1)(g)(ii) & (2)
S. 20(5) am. 3/2008, s. 111(1)(g)(iii) & (2)
S. 20(6) am. 3/2008, s. 111(1)(g)(iv) & (2)
S. 20(8)(a) del. 11/2007, s. 100(1)(b), (3)
S. 20(10) inserted 41/2017, s. 63(c)
S. 21 substit. 9/2012, ss. 107, 141(9) & sch. 3, par. 11
S. 21(1) am. 8/2013, s. 77(b)
S. 21(1) del. 59/2015, sch. 2, pt. 1, s. 1(c)(i)
S. 21(2) substit. 59/2015, sch. 2, pt. 1, s. 1(c)(ii)
  8/2013, s. 77(c)
S. 21(3) substit. 8/2013, s. 77(d)
S. 21(4)(a) substit. 8/2013, s. 77(e)
S. 21(4)(a) am. 59/2015, sch. 2, pt. 1, s. 1(c)(iii)
S. 21(5), (6), (7) del. 59/2015, sch. 2, pt. 1, s. 1(c)(i)
S. 21(9) substit. 59/2015, sch. 2, pt. 1, s. 1(c)(iv)
S. 21(10) substit. 59/2015, sch. 2, pt. 1, s. 1(c)(iv)
S. 22 del. 11/2007,s. 101(1)(d), (3)
S. 23 am. 11/2007, s. 101(1)(e), (3)
S. 24 del. 11/2007, s. 101(1)(d), (3)
S. 25(1) am. 11/2007, s. 101(1)(f)(i), (3)
S. 25(2) am. 11/2007, s. 101(1)(f)(ii)(I) & (II), (3)
S. 26 del. 11/2007, s. 101(1)(d), (3)
S. 28 del. 11/2007, s. 101(1)(d), (3)
S. 29(4)(a) am. 9/2012, ss. 107, 141(9) & sch. 3, par. 12(a)
S. 29 (4) (b) (7) am. 5/2002, s.129 (6) (c) (7)
S. 29(6) del. 9/2012, ss. 107, 141(9) & sch. 3, par. 12(b)
S. 30(3) del. 9/2012, ss. 107, 141(9) & sch. 3, par. 13
S. 31(1)(b) amended 41/2017, ss. 82(2) and schedule 2 para. 3(a), 82(5)
S. 31(3) substituted 30/2018, s. 47(a)
S. 31A s. ins. 8/2013, s. 78(1)(a), (3)
  25/2008, s. 82(1)(a), (3)
  11/2007, s. 110(1)(a), (2)
S. 31A(3) substituted 30/2018, s. 47(b)
S. 31B s. ins. 8/2013, s. 78(1)(a), (3)
  25/2008, s. 82(1)(a), (3)
  11/2007, s. 110(1)(a), (2)
S. 31C inserted 41/2017, s. 62(1)(a), (2)
S. 33(2) am. 9/2012, ss. 107, 141(9) & sch. 3, par. 14
S. 33(4) del. 9/2012, ss. 107, 141(9) & sch. 3, par. 15
S. 34 am. 25/2008,s. 83(1)(a), (b) & (c), (2)
S. 36 del. 8/2013, s. 78(1)(b), (3)
  11/2007, s. 110(1)(b), (2)
  25/2008,s. 82(1)(b), (3)
S. 36 (3) ins. 3/2003, s.134 (1) (2)
S. 39 repealed 27/2009, ss. 2, 8(3) & sch. 2, Part 5
S. 40(1) am. 8/2004, s.89, sch. 3, 3, 5 (c)
S. 40(2), subsec. substit. 5/2005, ss. 116 (1) (2), 150 (9)
S. 41 substit. 5/2010, ss. 136(1), (2)
S. 45A substit. 5/2005, ss. 117 (1) (2) (3), 150 (9)
S. 45A(3) am. 3/2008, s. 113
S. 45A(4) am. 25/2008, s. 98(1) & sch. 5, pars. 7(d)(i) & (iii), 8
S. 45A(4)(ii) am. 25/2008,s. 98(1) & sch. 5, pars. 7(c)(iii), 8
S. 45A(5) del. 6/2011, s. 63(1)(a)
S. 45A(6) del. 6/2011, s. 63(1)(a)
S. 46(5) am. 8/2013, 105(a), (b), sch. 2 pars. 2(a), 5(a)
S. 48 am. 31/2010, ss. 123, 125 & sch. 7(pt. 1)
S. 49 del. 25/2008, s. 99 & sch. 6, pars. 2(a), 7(b)
S. 50A s. ins. 8/2013, s. 78(1)(c), (3)
  25/2008, s. 82(1)(c), (3)
  11/2007, s. 110(1)(c), (2)
S. 53(4)(a) am. 9/2012, ss. 107, 141(9) & sch. 3, par. 16(a)
S. 53(4)(b) am. 5/2002, s. 129(6)(c), (7)
S. 53(6) del. 9/2012, ss. 107, 141(9) & sch. 3, par. 16(b)
S. 53(7) am. 5/2002, s. 129(6)(c), (7)
S. 54(3) del. 9/2012, ss. 107, 141(9) & sch. 3, par. 17
S. 56 am. 31/2010, ss. 123, 125 & sch. 7(pt. 1)
S. 57 del. 11/2007, s. 100(1)(c), (3)
S. 58 del. 11/2007, 100(1)(c), (3)
S. 58 am. 7/2001, s.202
S. 60 rep. 7/2001, s.203
S. 62 am. 7/2001, s.240, sch. 5
S. 64 deleted 41/2017, ss. 82(2) and schedule 2 para. 3(b), 82(5)
S. 65 deleted 41/2017, ss. 82(2) and schedule 2 para. 3(b), 82(5)
S. 65 am. 7/2001, s.240, sch. 5
S. 66 deleted 41/2017, ss. 82(2) and schedule 2 para. 3(b), 82(5)
S. 66(2) am. 7/2001, s.240, sch. 5
S. 68 am. 11/2007, s. 109(1)(a), (2)
S. 69 (4) (5) ins. 3/2003, s.135 (1) (2)
S. 70(2)(b) am. 7/2001, s.240, sch. 5
S. 71(b)(ii) am. 8/2013, 105(a), (b), sch. 2 pars. 2(b)(i), 5(a)
  25/2008,s. 98(1) & sch. 5, pars. 7(e)(i), 8
S. 71(d) am. 8/2013, 105(a), (b), sch. 2 pars. 2(b)(ii), 5(a)
  25/2008, s. 98(1) & sch. 5, pars. 7(e)(ii), 8
S. 71(f)(iii) substit. 59/2015, sch. 2, pt. 1, s. 1(d)
S. 71(f)(iv) ins. 59/2015, sch. 2, pt. 1, s. 1(d)
S. 71(g) del. 9/2012, ss. 107, 141(9) & sch. 3, par. 18
S. 73(1) am. 8/2004, s.67
S. 73(1)(a) del. 11/2007, s. 101(1)(g), (3)
S. 73(1)(b) del. 11/2007,s. 109(1)(b), (2)
S. 74 del. 11/2007, s. 109(1)(c), (2)
S. 75 market designated S.I. No. 204 of 2019, regs. 1(2), 2
S. 75 markets designated for the purposes of S.I. No. 160 of 2019, regs. 1(2), 2
  S.I. No. 158 of 2019, regs. 1(2), 2
  S.I. No. 411 of 2018, regs. 1(2), 2
  S.I. No. 195 of 2018, regs. 1(2), 2
  S.I. No. 10 of 2018, regs. 1(2), 2
  S.I. No. 423 of 2014, regs. 1(2), 2
  S.I. No. 256 of 2014, regs. 1(2), 2
  S.I. No. 491 of 2012, regs. 1(2), 2
  S.I. No. 212 of 2011, regs. 1(2), 2
  S.I. No. 92 of 2011, regs. 1(2), 2(2)
  S.I. No. 15 of 2011, regs. 1(2), 2
  S.I. No. 395 of 2010, regs. 1(2), 2(2)
  S.I. No. 168 of 2010, regs. 1(2), 2
  S.I. No. 331 of 2009, regs. 1(2), 2
  S.I. No. 184 of 2009, regs. 1(2), 2
  S.I. No. 46 of 2009, regs. 1(2), 2
  S.I. No. 321 of 2008, regs. 1(2), 2
  S.I. No. 468 of 2008, regs. 1(2), 2
S. 75 exchange designated for the purposes of S.I. No. 159 of 2019, regs. 1(2), 2
  S.I. No. 92 of 2011, regs. 1(2), 2(1)
  S.I. No. 559 of 2010, regs. 1(2), 2(a)
  S.I. No. 395 of 2010, regs. 1(2), 2(1)
  S.I. No. 53 of 2010, regs. 1(2), 2
  S.I. No. 99 of 2009, regs. 1(2), 2
  S.I. No. 156 of 2008, regs. 1(2), 2
  S.I. No. 677 of 2007, regs. 1(2), 2
S. 75 exchanges & markets designated for the purposes of S.I. No. 651 of 2007, regs. 1(2), 2
S. 75 substit. 11/2007, s. 109(1)(d), (2)
S. 75(1) am. 3/2008, s. 114(1)(a) & (2)
S. 75(2A) amended 8/2019, ss. 2(1)(f), 60
S. 75(2A) ins. 3/2008, s. 114(1)(b) & (2)
S. 75(3) am. 5/2005, ss. 145 (1) (7) (b) (8) (c), sch. 5, pt. 2
S. 75 (3) am. 5/2002, s.129 (6) (b) (7)
S. 75(5) am. 7/2001, s.240, sch. 5
S. 75A clearing house designated for the purposes of S.I. No. 559 of 2010, regs. 1(2), 2(b)
  S.I. No. 250 of 2008, regs. 1(2) 2
  S.I. No. 302 of 2008, regs. 1(2), 2
  S.I. No. 118 of 2009, regs. 1(2) 2
S. 75A ins. 11/2007, s. 109(1)(d), (2)
S. 75A clearing house designated S.I. No. 192 of 2013, regs. 1(2), 2
S. 75A(1) amended 8/2019, ss. 2(1)(f), 61
  9/2012, s. 98(a)
  3/2008, s. 141 & Schedule 8, par. 2 & 7(b)
S. 75A(3)(da) ins. 9/2012, s. 98(b)
S. 76(1) am. 5/2002, s.112 (1) (2)
S. 76(2) am. 7/2001, s.240, sch. 5
S. 76(3) am. 25/2008, s. 98(1) & sch. 5, pars. 5(c)(i), 6
  5/2005, ss. 118 (1) (2), 150 (9)
  7/2001, s.240, sch. 5
S. 76(5) am. 25/2008, s. 98(1) & sch. 5, pars. 5(c)(ii), 6
S. 77(2)(a) substit. 9/2012, ss. 107, 141(9) & sch. 3, par. 19
S. 79 am. 7/2001, s.204
S. 79(2) del. 9/2012, ss. 107, 141(9) & sch. 3, par. 20(a)
S. 79(3) am. 9/2012, ss. 107, 141(9) & sch. 3, par. 20(b)
  3/2003, s.136 (1) (a) (i) (2)
S. 79(3) (a) (b) (c), pars. substit. 5/2002, s.138, sch. 6, pars. 4, 6 (d)
  3/2003, s.136 (1) (a) (ii) (2)
S. 79(3A), ins. 3/2003, s.136 (1) (b) (2)
S. 79(5) am. 9/2012, ss. 107, 141(9) & sch. 3, par. 20(c)
S. 79(6) del. 8/2013, s. 77(f)
S. 79(6)(b) del. 9/2012, ss. 107, 141(9) & sch. 3, par. 20(d)
S. 79(7) am. 5/2002, s.129 (6) (b) (7)
  5/2005, ss. 145 (1) (7) (b) (8) (c), sch. 5, pt. 2
  25/2008, s. 98(1) & sch. 5, pars. 7(f), 8
S. 79(7)(a) am. 9/2012, ss. 107, 141(9) & sch. 3, par. 20(e)
S. 79(7A), (7B) inserted 41/2017, s. 66(a)
S. 79(9) ins. 3/2003, s.136 (1) (c) (2)
S. 79(10) ins. 3/2008, s. 115
S. 79(11) inserted 41/2017, s. 66(b)
S. 80(1)-(7) substituted 41/2017, s. 67(a)
S. 80(1) substit. 3/2008, s. 116
S. 80(2) am. 9/2012, ss. 107, 141(9) & sch. 3, par. 21(a)
S. 80 (2A), ins. 8/2004, s.68
S. 80(3)(a) del. 9/2012, ss. 107, 141(9) & sch. 3, par. 21(b)
S. 80(7) del. 8/2013, s. 77(g)
S. 80(7)(b) del. 9/2012, ss. 107, 141(9) & sch. 3, par. 21(c)
S. 80(8) amended 41/2017, s. 67(b)(ii)
  5/2002, s.129 (6) (b) (7)
  5/2005, ss. 145 (1) (7) (b) (8) (c), sch. 5, pt. 2
  25/2008, s. 98(1) & sch. 5, pars. 7(f), 8
S. 80(8)(a) am. 9/2012, ss. 107, 141(9) & sch. 3, par. 21(d)
S. 80(8)(b), (c) amended 41/2017, s. 67(b)(i)
S. 80(10)(a) substituted 8/2019, ss. 2(1)(f), 62
S. 80(10)(a) am. 5/2010, s. 159 & sch. 4, pars. 2(c), 6(b)(iii)
S. 80(11), (12) inserted 41/2017, s. 67(c)
S. 80A s. ins. 6/2006, s. 104(1), (2)
S. 80A(1) amended 8/2019, ss. 2(1)(f), 63(a)
  8/2019, ss. 2(1)(f), 63(c)
S. 80A(1)(a) amended 8/2019, ss. 2(1)(f), 63(b)(i)
S. 80A(1)(b) amended 8/2019, ss. 2(1)(f), 63(b)(ii)
S. 80A(1)(c) inserted 8/2019, ss. 2(1)(f), 63(b)(iii)
S. 80A(5) del. 9/2012, ss. 107, 141(9) & sch. 3, par. 22(a)
S. 80A(7) del. 8/2013, s. 77(h)
S. 80A(7)(b) del. 9/2012, ss. 107, 141(9) & sch. 3, par. 22(b)
S. 80A(8) am. 9/2012, ss. 107, 141(9) & sch. 3, par. 22(c)
  25/2008,s. 98(1) & sch. 5, pars. 7(f), 8
S. 81(2), subsec. substit. 3/2000, s. 126(1)(a), (2)
S. 81(6), subsec. substit. 3/2000, s. 126(1)(b), (2)
S. 81(7), subsec. substit. 3/2000, s. 126(1)(c), (2)
S. 81(7)(a) am. 25/2008, s. 98(1) & sch. 5, pars. 7(g)(i)(I), 8
S. 81(7)(aa) am. 25/2008, s. 98(1) & sch. 5, pars. 7(g)(i)(II), 8
S. 81(7)(ac) am. 25/2008, s. 98(1) & sch. 5, pars. 7(g)(i)(III), 8
S. 81(7) (a) (aa) (ab) (ac), pars. ins. 5/2005, ss. 119 (1) (2)
S. 81(7)(aa) (b) am. 5/2005, ss. 145 (3) (7) (b) (8) (c), sch. 5, pt. 1
S. 81(7) (a) (b) am. 5/2002, s.129 (6) (b) (7)
S. 81(8)(c) am. 25/2008, s. 98(1) & sch. 5, pars. 7(g)(ii), 8
S. 81(8)(d) am. 25/2008, s. 98(1) & sch. 5, pars. 7(g)(ii), 8
S. 81(9) am. 3/2000, s.126 (1) (d), (2)
  3/2003, s.137 (1) (2)
S. 81(9), subsec. substit. 8/2004, s.69
S. 81A, s. ins. 8/2004, s.70 (a)
S. 81A(11)(a) am. 25/2008, s. 98(1) & sch. 5, pars. 7(h)(i)(I), 8
S. 81A (11)(aa) am. 5/2005, ss. 145 (3) (7) (b) (8) (c), sch. 5, pt. 1
  25/2008, s. 98(1) & sch. 5, pars. 7(h)(i)(II), 8
S. 81A(11)(ac) am. 25/2008, s. 98(1) & sch. 5, pars. 7(h)(i)(III), 8
S. 81A (11)(b) am. 5/2005, ss. 145 (3) (7) (b) (8) (c), sch. 5, pt. 1
S. 81A (11) (a) (aa) (ab) (ac), pars. substit. 5/2005, s.120 (1) (2)
S. 81A(12)(c) am. 25/2008,s. 98(1) & sch. 5, pars. 7(h)(ii), 8
S. 81A(12)(d) am. 25/2008,s. 98(1) & sch. 5, pars. 7(h)(ii), 8
S. 81A(12)(e) deleted 30/2018, s. 48(1)(a)(v)
S. 81A(12)(f) deleted 30/2018, s. 48(1)(a)(v)
S. 81A(13)(b) deleted 30/2018, s. 48(1)(a)(vi)
S. 81A(13)(c) deleted 30/2018, s. 48(1)(a)(vi)
S. 81A(13)(d) deleted 30/2018, s. 48(1)(a)(vi)
S. 81A(14) substit. 11/2007, s. 102
S. 81A(14) am. 6/2006, s. 105(1), (2)
S. 81A(16) amended 30/2018, ss. 48(1)(a)(vii), 48(2)
S. 81AA am. 18/2011, ss. 2, 5(8) & sch. 2
S. 81AA s. ins. 11/2007, s. 103(a)
S. 81AA(1) amended 30/2018, s. 48(1)(a)(i)
S. 81AA(6)(b) am. 41/2013, ss. 69(1)(a), (2)(a)
S. 81AA(7A) inserted 30/2018, s. 48(1)(a)(ii)
S. 81AA(8) substituted 41/2017, s. 65(1)
  9/2012, ss. 107, 141(9) & sch. 3, par. 23(a)
S. 81AA(8)(c) substituted 30/2018, s. 48(1)(a)(iii)
S. 81AA(10) del. 9/2012, ss. 107, 141(9) & sch. 3, par. 23(b)
S. 81AA(11)(c) substituted 30/2018, s. 48(1)(a)(iv)(I)
  9/2012, ss. 107, 141(9) & sch. 3, par. 23(c)
S. 81AA(11)(d) inserted 30/2018, s. 48(1)(a)(iv)(II)
S. 81AA(12)(a) am. 25/2008,s. 98(1) & sch. 5, pars. 7(i)(i)(I), 8
S. 81AA(12)(b) am. 25/2008, s. 98(1) & sch. 5, pars. 7(i)(i)(II), 8
S. 81AA(12)(d) am. 25/2008, s. 98(1) & sch. 5, pars. 7(i)(i)(III), 8
S. 81AA(13)(c) am. 25/2008, s. 98(1) & sch. 5, pars. 7(i)(ii), 8
S. 81AA(13)(d) am. 25/2008, s. 98(1) & sch. 5, pars. 7(i)(ii), 8
S. 81AA(16) am. 52/2015, s. 63
  8/2013, s. 79
  25/2008,s. 84
S. 81B s. ins. 5/2005, ss. 121, 150 (9)
S. 81B(9)(a) am. 25/2008,s. 98(1) & sch. 5, pars. 7(j)(i), 8
S. 81B(10)(b) am. 25/2008, s. 98(1) & sch. 5, pars. 7(j)(ii)(I), 8
S. 81B(10)(c) am. 25/2008, s. 98(1) & sch. 5, pars. 7(j)(ii)(II), 8
S. 81B(10)(d) am. 25/2008, s. 98(1) & sch. 5, pars. 7(j)(ii)(III), 8
S. 81B(10)(e) am. 25/2008, s. 98(1) & sch. 5, pars. 7(j)(ii)(IV), 8
S. 81C s. ins. 11/2007, s. 104(1), (2)
S. 81C amended 41/2017, ss. 68(1)(a), 68(2)
S. 81C(1)(a) amended 41/2017, ss. 68(1)(b), 68(2)
S. 81C(3) amended 41/2017, ss. 68(1)(c), 68(2)
S. 81C(6) substituted 41/2017, ss. 68(1)(d), 68(2)
S. 81C(7) deleted 30/2018, s. 48(1)(b)(i)
S. 81C(7) substituted 41/2017, ss. 68(1)(e), 68(2)
S. 81C(8) deleted 41/2017, ss. 68(1)(f), 68(2)
S. 81C(9)(a) am. 25/2008,s. 98(1) & sch. 5, pars. 7(j)(i), 8
S. 81C(9)(c) deleted 30/2018, s. 48(1)(b)(ii)
S. 81C(9)(c) amended 41/2017, ss. 68(1)(g), 68(2)
S. 81C(9)(d) deleted 41/2017, ss. 68(1)(h), 68(2)
S. 81C(10)(b) amended 30/2018, s. 48(1)(b)(iii)(I)
  41/2017, ss. 68(i)(i), 68(2)
  25/2008,s. 98(1) & sch. 5, pars. 7(j)(ii)(I), 8
S. 81C(10)(c) deleted 30/2018, s. 48(1)(b)(iii)(II)
S. 81C(10)(c) amended 41/2017, ss. 68(i)(ii), 68(2)
  25/2008, s. 98(1) & sch. 5, pars. 7(j)(ii)(II), 8
S. 81C(10)(d) deleted 30/2018, s. 48(1)(b)(iii)(II)
S. 81C(10)(d) amended 41/2017, ss. 68(i)(iii), 68(2)
  25/2008, s. 98(1) & sch. 5, pars. 7(j)(ii)(III), 8
S. 81C(10)(e) deleted 41/2017, ss. 68(1)(i)(iv), 68(2)
S. 81C(10)(e) am. 25/2008, s. 98(1) & sch. 5, pars. 7(j)(ii)(IV), 8
S. 81C(12) amended 41/2017, ss. 68(j), 68(2)
  25/2008, s. 85
S. 81D ins. 37/2014, s. 74(1), 74(2)
S. 82 saver for powers of Revenue Commissioners 6/2009, ss. 1(2), 7(2)(c)
S. 82(2) del. 9/2012, ss. 107, 141(9) & sch. 3, par. 24
S. 82A s. ins. 6/2006, s. 106(1), (2)
S. 82A(3) del. 9/2012, ss. 107, 141(9) & sch. 3, par. 25
S. 82B s. ins. 11/2007, s. 105(1), (2)
S. 82B(2)(b) del. 9/2012, ss. 107, 141(9) & sch. 3, par. 26
S. 82B(3)(b) del. 8/2013, 105(a), (b), sch. 2 pars. 2(c), 5(c)
S. 82B(4)(a) am. 25/2008,s. 98(1) & sch. 5, pars. 7(k)(i), 8
S. 82B(5) am. 25/2008, s. 98(1) & sch. 5, pars. 7(k)(i), 8
S. 82B(6) am. 25/2008, s. 98(1) & sch. 5, pars. 7(k)(ii), 8
S. 82B(7) am. 25/2008, s. 98(1) & sch. 5, pars. 7(k)(iii), 8
S. 82B del. 11/2007, s. 100(1)(c)
S. 82C ins. 9/2012, s. 100(1)(b), (2)
S. 83 (1) am. 7/2001, s.240, sch. 5
S. 83A s. ins. 7/2001, s.206
S. 83A(1) am. 11/2007, s. 106(1), (2)
S. 83A(3)(b) am. 3/2008, s. 117
S. 83A(6) ins. 6/2011, s. 63(1)(b)
S. 83B s. ins. 11/2007, s. 107(1), (2)
S. 83B(2) del. 9/2012, ss. 107, 141(9) & sch. 3, par. 27
S. 83C s. ins. 12/2009, s. 24
S. 83D inserted 41/2017, s. 61
S. 85(1A) ins. 8/2013, s. 80(a)
S. 85(2)(a)(ii) substit. 11/2007, s. 100(1)(d), (3)
S. 85(2)(b) am. 8/2013, s. 80(b)
S. 85(2)(c) 8/2013, s. 80(b)
S. 85(2)(b)(iii) del. 3/2008, s. 118(1)(a) & (2)
S. 85(2)(b)(v) substit. 3/2008, s. 118(1)(b) & (2)
S. 85(2)(d) ins. 8/2013, s. 80(b)
S. 85A ins. 5/2010, s. 137
S. 86 (b) am. 3/2000, s.127 (1) (a) (b), (2) (a) (b)
  32/2000, ss. 7 (1), 8 (2), sch.
  7/2001, s.207
S. 86A ins. 41/2013, ss. 70(1), (2)
S. 87(1), defs. del. 3/2000, s.128 (1) (a) (i), (2) (a)
S. 87(1), def. substit. 3/2000, s.128 (1) (a) (ii), (2) (a)
S. 87 (1)(b) am. 5/2005, ss. 122 (1) (a) (b) (2), 150 (9)
S. 87(3) am. 3/2000, s.128 (1) (b), (2) (a)
  5/2002, s.129 (6) (b) (7)
  5/2005, ss. 145 (1) (7) (b) (8) (c), sch. 5, pt. 2
  5/2005, s.122 (1) (b) (2), 150 (9)
  25/2008,s. 98(1) & sch. 5, pars. 7(l), 8
  25/2008, s. 97 & sch. 4, pars. 2, 6, table, pt. 1
  12/2009, ss. 30(3)(a), 30(5)(c)(i)
S. 87 (4) (a), par. del. 3/2000, s.128 (1) (c) (ii), (2) (b)
S. 87A, s. ins. 3/2000, s.129 (1), (2) (a) (b)
S. 87A (1) (3) am. 5/2005, ss. 123 (1) (a) (b) (2), 150 (9)
S. 87A(4) am. 3/2000, s.128 (1) (c) (i), (2) (b)
  25/2008, s. 98(1) & sch. 5, pars. 7(m), 8
  25/2008, s. 97 & sch. 4, pars. 2, 6, table, pt. 1
S. 87A (4) (a) am. 5/2002, s.129 (6) (b) (7)
  5/2005, ss. 145 (1) (7) (b) (8) (c), sch. 5, pt. 2
  5/2005, ss. 123 (1) (c) (2), 150 (9)
S. 87A(4)(b) am. 12/2009, ss. 30(3)(b), 30(5)(c)(i)
S. 87B ins. 9/2012, s. 99
S. 88(1)(b) amended 41/2017, s. 62(1)(b), (2)
S. 88(1)(b)(i) substit. 8/2013, s. 81(a)
  5/2005, ss. 124 (1) (a) (2), 150 (9)
S. 88(1)(b)(ia), (ib) ins. 8/2013, s. 81(b)
S. 88(1)(b)(iii) am. 9/2012, s. 100(1)(c)
S. 88(1)(b)(iv) am. 9/2012, s. 100(1)(d)
S. 88(2)(b) substit. 8/2013, s. 81(c)
  5/2005, ss. 124 (1) (b) (2), 150 (9)
S. 88A s. ins. 3/2000, s.130 (1), (2)
S. 88B s. ins. 6/2006, s. 107(1), (2).
S. 88B(2) substit. 9/2012, s. 100(1)(e)
  5/2010, s. 138(a)
S. 88C s. ins. 6/2006, s. 107(1), (2).
S. 88D s. ins. 3/2008, s. 119
S. 88E s. ins. 5/2010, s. 138(b)
S. 88F ins. 9/2012, s. 100(1)(f)
S. 88G ins. 9/2012, s. 100(1)(g)
S. 89, s. 3/2003, s. 138 (1) (2)
S. 90(2)(g)(ii) am. 9/2012, s. 100(1)(h)
S. 90(3)(b) substit. 8/2013, s. 81(d)
S. 90(3)(b) am. 5/2005, ss. 125 (1) (b) (2), 150 (9)
S. 90A s. ins. 3/2008, s. 120
S. 90A(1) substit. 9/2012, s. 101
S. 90A(4) del. 9/2012, ss. 97(1)(a), (2), (3)
Ss. 91 am. 7/2001, s. 208
S. 91(2)(b)(ii) am. 1/2003, s. 119, sch. 3
S. 91(2)(c)(i) am. 5/2002, s. 129 (6) (b) (7)
  5/2005, ss. 145 (3) (7) (b) (8) (c), 150 (9), sch. 5 pt. 1
  25/2008, s. 98(1) & sch. 5, pars. 7(n), 8
S. 91(2A) ins. 3/2008, s. 122(1)(a) & (2)(a)
S. 91(3), ins. 8/2004, s.71
S. 91A, new s. 8/2004, s.72
S. 91A(1)(b)(i)(I), total floor area prescribed S. I. No. 128 of 2004, reg. 4
S. 91A(1)(b)(i)(II), powers of Minister to req. standards under S. I. No. 128 of 2004, reg. 5
S. 91A(4)(b) am. 3/2008, s. 122(1)(b)(i) & (2)(b)
S. 91A(6)(a) am. 25/2008, s. 98(1) & sch. 5, pars. 7(n), 8
S. 91A(6A) am. 25/2008,s. 98(1) & Schedule 5
S. 91A(6A) am. 25/2008, s. 98(1) & Schedule 5
S. 91A(6A) ins. 3/2008, s. 122(1)(b)(ii) & (2)(a)
S. 91A(10) ins. 6/2011, s. 63(1)(c)
S. 92 am. 8/2004, s. 73(1)(a), (b), (2)
  7/2001, s. 208
S. 92(1)(b)(ii) am. 3/2008, s. 122(1)(c)(i) & (2)(b)
S. 92(1)(b)(ii) am. 1/2003, s. 119, sch. 3
S. 92(2)(a) am. 5/2002, s. 129(6)(b), (7)
  25/2008, s. 98(1) & sch. 5, pars. 7(n), 8
S. 92(2A) ins. 3/2008, s. 122(1)(c)(ii) & (2)(a)
S. 92 (3) (4) (5), subsecs. ins. 8/2004, s. 73(1)(c), (2)
S. 92(4)(a), total floor area prescribed S. I. No. 128 of 2004, regs. 4, 6
S. 92(4)(b), reqs. of certificate prescribed S. I. No. 128 of 2004, reg. 7
S. 92(6) ins. 6/2011, s. 63(1)(d)
Pt. 7, ch. 2, (ss. 92A, 92B), new ss. ins. 19/2000, ss. 2, 4
S. 92A am. 7/2001, s. 208
Ss. 92A(1), 92B(2) am. 7/2001, s. 240, sch. 5
S. 92A (3) (a) am. 5/2002, s. 129(6)(b), (7)
S. 92A (7), ins. 5/2002, s. 113(1)(a), (2)(a)
S. 92B am. 7/2001, s. 208
S. 92B(1) am. 3/2008, s. 122(1)(d)(i)(I), (II)(A), (II)(b), (III) & (2)(c)
S. 92B(1A) ins. 3/2008, s. 122(1)(d)(ii) & (2)(c)
S. 92B(1B) ins. 3/2008, s. 122(1)(d)(ii) & (2)(c)
S. 92B(2) am. 3/2008, s. 122(1)(d)(iii) & (2)(d)
S. 92B (2), subsec. substit. 5/2002, s. 113(1)(b), (2)(b)
  31/2007, s. 1(1)(a), (2)
S. 92B (2), subsec. substit. retro. 5/2005, ss. 126(1)(a), (2)(a), 150(9)
S. 92B(3)(a) am. 31/2007, s. 1(1)(b)(i), (2)
S. 92B (3) (b) am. 5/2005, ss. 126(1)(a), (2)(b), 150(9)
  31/2007, s. 1(1)(b)(ii), (2)
S. 92B (3) (b) (ii) am. 1/2003, s. 119, sch. 3
  3/2008, s. 122(1)(d)(iv) & (2)(b)
S. 92B(3)(c), par. ins. 31/2007, s. 1(1)(b)(iii), (2)
S. 92B (3A), ins. 5/2005, ss. 126 (1) (a) (2) (c) (2) (c), 150 (9)
S. 92B(4)(a) am. 31/2007, s. 1(1)(c), (2)
  25/2008, s. 98(1) & sch. 5, pars. 7(n), 8
S. 92B (4) (b) am. 5/2002, s.129 (6) (b) (7)
S. 92B(4A) ins. 3/2008, s. 122(1)(d)(v) & (2)(a)
S. 92B(5) am. 25/2008, s. 98(1) & sch. 5, pars. 7(o), 8
S. 92B(7A) ins. 6/2011, s. 63(1)(e)
S. 92B(8)(a) substit. 11/2007, s. 108(1)(a), (2)
S. 92B(8)(aa) ins. 11/2007,s. 108(1)(a), (2)
S. 92B(8)(aa)(iv)(III)(E) substit. 25/2008, s. 99 & sch. 6, pars. 2(b), 7(b)
S. 92B(8)(b) am. 11/2007, s. 108(1)(b)(i) & (ii), (2)
S. 92B(9) ins. 31/2007, s. 1(1)(d), (2)
S. 92B(10) ins. 31/2007, s. 1(1)(d), (2)
S. 92B(11) ins. 31/2007, s. 1(1)(d), (2)
S. 92B(12) ins. 6/2011, s. 63(1)(f)
S. 92C, s. ins. 7/2001, s.209
S. 92C substit. 5/2002, s.113 (1) (c) (2) (c)
S. 93 am. 18/2011, ss. 2, 5(8) & sch. 2
S. 93A, s. ins. 7/2001, s.210
S. 93 am. 18/2011, ss. 2, 5(8) & sch. 2
S. 95(2) am. 9/2012, ss. 107, 141(9) & sch. 3, par. 28
S. 96(1) am. 18/2011, ss. 2, 5(8) & sch. 2
S. 96(2) am. 18/2011, ss. 2, 5(8) & sch. 2
S. 96(3) del. 9/2012, ss. 107, 141(9) & sch. 3, par. 29
S. 97(1) am. 18/2011, ss. 2, 5(8) & sch. 2
S. 97 (2)(a)(i), subpar. del. 3/2000, s.131 (1) (a), (2)
S. 97 (2)(a)(ii) am. 18/2011, ss. 2, 5(8) & sch. 2
  3/2000, s.131 (1) (b), (2)
S. 97(2)(a)(iii) am. 18/2011, ss. 2, 5(8) & sch. 2
S. 97(2)(a)(iii), subpar. ins. 3/2000, s.131 (1) (c), (2)
S. 97(2)(b) am. 18/2011, ss. 2, 5(8) & sch. 2
S. 97(3) del. 9/2012, ss. 107, 141(9) & sch. 3, par. 30
S. 97A ins. 18/2011, ss. 2, 5(8) & sch. 2
S. 97A(3) del. 9/2012, ss. 107, 141(9) & sch. 3, par. 31
S. 98(2)(b) substit. 9/2012, s. 100(1)(i)
S. 99 substit. 7/2001, s.205
S. 99(2) references construed 55/2015, s. 7(2)
S. 99A s. ins. 6/2006, s. 108(1), (2)
S. 99B ins. 15/2015, ss. 6, 28
S. 99C ins. 61/2015, s. 7
S. 101 substit. 8/2004, s.74
S. 101(1) am. 12/2009, s.25
S. 101(1) substit. 9/2012, s. 102
S. 101(4) del. 9/2012, ss. 97(1)(b), (2), (3)
S. 101A s. ins. 6/2006, s. 109(1), (2)
S. 101A(1) am. 37/2014, ss. 97(a), 97(b), Sch. 3 paras. 2 & 8(d)
S. 101A(4) del. 9/2012, ss. 97(1)(c), (2), (3)
S. 103 rep. (in pt.). 12/2001, ss. 12 (1), 13 (2), sch., pt. 1
S. 103(1)(c), def. am. 32/2000, ss. 7 (1), 8 (2), sch.
S. 105(2)(a) del. 11/2007, s. 100(1)(e), (3)
S. 106A, s. ins. 7/2001, s.211
S. 106B s. ins. 3/2008, s. 121(1) & (3)
S. 106B substit. 6/2011, s. 64
S. 106B(1)(b) substituted 41/2017, s. 64
S. 106C ins. 9/2012, s. 103
S. 106D inserted 18/2016, s. 49
S. 107 del. 11/2007, s. 100(1)(c)
S. 108 del. 37/2014, s. 73(b)
S. 108A rep. 23/2014, ss. 1(3), 5(1), sch. 1 pt. 5 item 1
S. 108A, new s. 3/2003, s.139 (1) (2)
S. 108A(4) am. 25/2008, s. 98(1) & sch. 5, pars. 7(p)(i), 8
S. 108A(5) am. 25/2008, s. 98(1) & sch. 5, pars. 7(p)(ii), 8
S. 108A s. ins. 34/2009, ss. 1(2) & (3), 239, sch. 3, pt. 9, item 1
S. 108AA s. ins. 22/2014, ss. 1(2), 23(2), (3)
S. 108B(3)(d) amended 2/2013, s. 22(a)
S. 108B(3)(e) amended 2/2013, s. 22(b)
S. 108B(3)(f) inserted 2/2013, s. 22(c)
S. 108B(3)(g) inserted 2/2013, s. 22(c)
S. 108C s. ins. 23/2014, ss. 1(3), 5(1), sch. 1 pt. 5 item 2
S. 110A, new s. 7/2001, s.212
S. 112(2) am. 11/2007, s. 101(1)(h), (3)
  11/2007, s. 100(1)(f), (3)
S. 113(a) am. 37/2014, s. 75(a)
S. 113(a)(i) substit. 37/2014, s. 75(b)
S. 113(b) am. 11/2007, s. 100(1)(g), (3)
Ss. 114 - 122, ctnc. of duty under. 6/2001, s. 2
S. 117 form prescribed under S.I. No. 22 of 2007, regs. 2, 11 & sch.
  S.I. No. 22 of 2007, regs. 2, 6 -10, & sch.
S. 117(1) am. 6/2006, s. 110(a)
S. 117 (1) (2) (a) am. 7/2001, s. 240, sch. 5
  5/2005, ss. 127 (1) (a) (b) (2) (a) (b)
S. 117 (2) (b) (ii) am. 5/2002, s. 129(6)(d) (7)
S. 117(3) am. 25/2008, s. 98(1) & sch. 5, pars. 7(q), 8
  5/2002, s. 129(6)(a) (7)
S. 117 (4) am. 5/2002, s. 129(6)(b) (7)
S. 118 rep. 41/2013, s. 78(3)
S. 119(5) am. 6/2006, s. 110(b).
S. 120A, new s. 3/2000, s. 132 (1) (2)
S. 121(b) substit. 59/2015, sch. 2, pt. 1, s. 1(e)
S. 123(1) (c), def. am. 32/2000, ss. 7(1), 8 (2), sch.
S. 123(1) rep. (in pt.). 12/2001, ss. 12 (1), 13 (2), sch., pt. 1
S. 123(1) am. 3/2003, s. 140(1)(a)(i) (2)(a)
  5/2005, ss. 128 (1)(a)(i) (I) (II) (III), 150(9)
S. 123(2) am. 3/2003, s. 140(1)(a)(ii) (2)(a)
S. 123(2), subsec. substit. 5/2005, ss. 128(1)(a) (ii), 150(9)
S. 123(3) (a) (b) (9) am. 3/2003, s. 140(1)(a)(iii) (2)(a)
S. 123(3)(b)(ii) am. . 7/2001, s. 240, sch. 5
S. 123(3) (c) substit. 3/2003, s. 140(1)(a)(iv) (2)(a)
S. 123(4) substit. 3/2003, s. 140(1)(a)(v) (2)(a)
  5/2005, ss. 128(1)(a)(iii), 150(9)
S. 123(4) am. 7/2001, s. 240, sch. 5
S. 123(7) am. 7/2001, s. 240, sch. 5
  5/2002, s. 129(6)(b) (7)
  25/2008, ss. 97, & sch. 4, pars. 2, 6, table, pt. 1
  25/2008, s. 98(1) , & sch. 5,pars. 7(r), 8
S. 123(11)(c) am. 3/2003, s. 140(1)(a)(ii) (2)(a)
S. 123(12) ins. 5/2005, ss. 128(1)(a)(iv), 150(9)
S. 123A, new s. 3/2003, s. 140(1)(b) (2)(b)
S. 123A(1) am. 5/2005, ss. 128(1)(b)(i), 150(9)
S. 123A(2) substit. 5/2005, ss. 128(1)(b)(ii), 150(9)
S. 123A(4) substit. 5/2005, ss. 128(1)(b)(iii), 150(9)
S. 123A(7) am. 25/2008, ss. 97, & sch. 4, pars. 2, 6, table, pt. 1
  25/2008, s. 98(1) , & sch. 5, pars. 7(r), 8
S. 123A (12) ins. 5/2005, ss. 128(1)(b)(iv), 150(9)
S. 123B substit. 5/2005, ss. 128(1)(c), 150(9)
S. 123B(1) am. 52/2015, s. 64(1)(a)(i)-(vi), (2)
  8/2013, s. 82(a), (b), (c)
  9/2012, s. 104(a), (b)
  3/2008, s. 123(1)(a)(i) & (2)(a)
  6/2006, s. 111(1)(a), (2)
S. 123B(1B) ins. 8/2013, s. 82(d)
S. 123B(2) substit. 52/2015, s. 64(1)(b), (2)
  6/2006, s. 111(1)(b), (2)
S. 123B(2A)-(2C) inserted 52/2015, s. 64(1)(c), (2)
S. 123B(3) substit. 52/2015, s. 64(1)(d), (2)
  9/2012, s. 104(c)
S. 123B(3)(c) am. 8/2013, s. 82(e)
S. 123B(4) substit. 52/2015, s. 64(1)(e), (2)
  6/2006, s. 111(1)(c), (2)
S. 123B(4)(a) am. 3/2008, s. 123(1)(a)(ii)(I) & (2)(b)
  25/2008, s. 86(1)(i)
S. 123B(4)(b) am. 3/2008, s. 123(1)(a)(ii)(I) & (2)(b)
  25/2008, s. 86(1)(i)
S. 123B(4)(c) am. 3/2008, s. 123(1)(a)(ii)(II) & (2)(b)
  25/2008, s. 86(1)(ii)
S. 123B(5) am. 3/2008, s. 123(1)(a)(iii) & (2)(a)s
S. 123B(7) am. 25/2008, ss. 97, & sch. 4, pars. 2, 6, table, pt. 1
  25/2008, s. 98(1) , & sch. 5, pars. 7(s), 8
S. 123B(9) am. 52/2015, s. 64(1)(f), (2)
S. 123B(11) ins. 8/2013, s. 82(f)
S. 123B(12) ins. 8/2013, s. 82(f)
S. 123C s. ins. 3/2008, s. 123(1)(c)
S. 123C(1) am. 25/2008,s. 86(1)(b)
S. 123C(8) am. 25/2008, ss. 97, & sch. 4, pars. 2, 6, table, pt. 1
  25/2008, s. 98(1) , pars. 7(t), 8
S. 123C(12) am. 25/2008, s. 98(1) , pars. 7(u), 8
S. 124(1)(a) am. 52/2015, s. 65(a), (b)
  5/2005, ss. 128 (1) (d) (i) (I), 150 (9)
  3/2008, s. 123(1)(b)(i) & (2)(c)
S. 124(1)(b), par. substit. 5/2005, ss. 128 (1) (d) (i) (II), 150 (9)
S. 124(1)(b) (c) am. 3/2003, s.140 (1) (c) (i) (ii) (2) (c) (d)
S. 124(1)(c) am. 7/2001, s.240, sch. 5
  3/2008, s. 123(1)(b)(ii) & (2)(d)
S. 124 (1) (d) (e) (f) (g), pars. substit. 5/2005, ss. 128 (1) (d) (i) (III), 150 (9)
S. 124 (2)(a) am. 3/2003, s.140 (1) (c) (iii) (II) (A) (2) (f)
  5/2005, ss. 128 (1) (d) (ii) (I) (2), 150 (9)
  3/2008, s. 123(1)(b)(iii)(I) & (2)(c)
S. 124 (2) (b), subpar. substit. 3/2003, s.140 (1) (c) (iii) (II) (B) (2) (f)
  5/2005, ss. 128 (1) (d) (ii) (II), (2), 150 (9)
S. 124(2)(c) am. 3/2008, s. 123(1)(b)(iii)(II) & (2)(d)
S. 124(2)(c) substit. 3/2003, s.140 (1) (c) (iii) (II) (B) (2) (f)
S. 124(2)(c) am. 7/2001, s.240, sch. 5
  3/2003, s.140 (1) (c) (iii) (I) (2) (e)
S. 124(2)(d) subpar. ins. 3/2003, s.140 (1) (c) (iii) (II) (B) (2) (f)
  5/2005, ss. 128 (1) (d) (ii) (III) (2), 150 (9)
S. 124 (2) (d)(ii) am. 3/2003, s.140 (1) (c) (iii) (I) (2) (e)
  7/2001, s.240, sch. 5
S. 124 (2) (e) (f) (g), subpars. ins. 5/2005, ss. 128 (1) (d) (ii) (III) (2), 150 (9)
S. 124(4)(a) am. 3/2008, s. 123(1)(b)(iv) & (2)(c)
S. 124(4)(b) am. 3/2008, s. 123(1)(b)(iv) & (2)(c)
S. 124(5)(a) (i) (ii) am. 5/2005, ss.128 (1) (d) (iii) (2), 150 (9)
S. 124(5)(a)(ii) am. 3/2003, s.140 (1) (c) (iv) (2) (g)
S. 124(5)(b) am. 7/2001, s.240, sch. 5
  5/2002, s.129 (6) (b) (7)
  3/2008, s. 123(1)(b)(v) & (2)(c)
  25/2008, ss. 97, & sch. 4, pars. 2, 6, table, pt. 1
  25/2008, s. 98(1) , & sch. 5, pars. 7(r), 8
S. 124 (5A) subsection ins. 5/2005, ss.128 (1) (d) (iv) (2), 150 (9)
S. 124(5B) subsection ins. 5/2005, ss.128 (1) (d) (iv) (2), 150 (9)
S. 124(7) am. 3/2008, s. 123(1)(b)(vi) & (2)(c)
S. 124A s. ins. 3/2008, s. 123(1)(d)
S. 124A(8) am. 25/2008, ss. 97, & sch. 4, pars. 2, 6, table, pt. 1
  25/2008, s. 98(1) , & sch. 5, pars. 7(t), 8
S. 124A(12) am. 25/2008, s. 98(1) , & sch. 5, pars. 7(u), 8
S. 124B s. ins. 12/2009, s. 26(1)(a), (2)(a)
S. 124B(1) am. 5/2010, ss. 139(1)(a)-(c), (2)
S. 124B(1)(b) amended 8/2019, ss. 2(1)(f), 64(a)
S. 124B(1)(c) amended 8/2019, ss. 2(1)(f), 64(b)
S. 124B(1)(d) inserted 8/2019, ss. 2(1)(f), 64(c)
S. 125 am. 8/2004, s. 75
S. 125(1) amended 8/2019, ss. 2(1)(f), 65
S. 125(2) am. 9/2012, s. 105(1)
S. 125(3) am. 12/2009, s. 26(1)(b),(2)(b)
S. 125(6) am. 5/2002, s. 129(6)(b), (7)
  25/2008, s. 98(1) , & sch. 5, pars. 7(v), 8
S. 125A amended 35/2018, ss. 7, 8(3)
  37/2017, ss. 6, 7(1), (2)
  19/2016, ss. 8, 9(2)(a)
S. 126(7) am. 25/2008, s. 98(1) , & sch. 5, pars. 7(w), 8
S. 125A s. ins. 24/2009, s. 26
S. 125A amend. 54/2015, ss. 6, 7(2)
  42/2014, s. 8(2)
S. 125A substit. 9/2012, s. 105(5), (6)
S. 125A(1) am. 48/2013, ss. 12(1)(a), (2)
  8/2013, s. 83(a), (b), (c), (d)
  9/2012, s. 105(2)(a), (b)
  34/2011, s. 6(a)
  6/2011, s. 65(a)
S. 125A(2) am. 8/2013, s. 83(e)
S. 125A(2) substit. 48/2013, ss. 12(1)(b), (2)
S. 125A(2)(a)(iii) substit. 34/2011, s. 6(b)(i)
S. 125A(2)(a)(iv) substit. 34/2011, s. 6(b)(i)
S. 125A(2)(a)(v) ins. 34/2011, s. 6(b)(i)
S. 125A(2)(b)(iii) substit. 34/2011, s. 6(b)(ii)
S. 125A(2)(b)(iv) substit. 34/2011, s. 6(b)(ii)
S. 125A(2)(b)(v) ins. 34/2011, s. 6(b)(ii)
S. 125A(2A) ins. 8/2013, s. 83(f)
S. 125A(2A) del. 48/2013, ss. 12(1)(c), (2)
S. 125A(3) am. 48/2013, ss. 12(1)(d), (2)
  8/2013, s. 83(g)
S. 125A(3) substit. 9/2012, s. 105(2)(c)
  6/2011, s. 65(b)
  5/2010, s. 140
S. 125A(4), (6)-(8), (10)-(12) am. 48/2013, ss. 12(1)(d), 12(2)
  8/2013, s. 83(g)
S. 125A(12) del. 9/2012, s. 105(2)(d)
S. 125A(12)(i), (ii) substit. 8/2013, s. 83(h)
S. 125B s. ins. 8/2011, s. 4(1)(a)
S. 125B am. 9/2012, ss. 105(4)(b), 141(9)
S. 125B(1) am. 41/2013, s. 71(1)(a)
  9/2012, s. 105(3)
S. 125B(2) am. 41/2013, s. 71(b)
S. 125B(3) substit. 41/2013, s. 71(c)
S. 126A ins. 3/2003, s. 141
S. 126AA ins. 41/2013, s. 72
S. 126AA(1) substituted 18/2016, s. 50(1)(a), (2)
S. 126AA(2) amended 18/2016, s. 50(1)(b), (2)
S. 126AA(3) amended 18/2016, s. 50(1)(c), (2)
S. 126AA(6) amended 18/2016, s. 50(1)(d), (2)
S. 126AA(10) deleted 18/2016, s. 50(1)(e), (2)
S. 126B s. ins. 3/2008, s. 124
S. 126B(1) am. 59/2015, sch. 2, pt.1, s. 1(f)(i)
  37/2014, s. 76
  9/2012, s. 105(4)
  8/2011, s. 4(1)(b)
S. 126B(1) def. “specified section” substit. 12/2009, s. 26(1)(c)
S. 126B(4) am. 25/2008, ss. 97, & sch. 4, pars. 2, 6, table, pt. 1
S. 126B(4)(a) am. 25/2008, s. 98(1) , & sch. 5, pars. 7(x), 8
S. 126B(4)(b) am. 25/2008, s. 98(1) , & sch. 5, pars. 7(x), 8
S. 126B(5) substit. 59/2015, sch. 2, pt. 1, s. 1(f)(ii)
S. 126B(6) del. 59/2015, sch. 2, pt. 1, s. 1(f)(iii)
S. 126B(9) substit. 59/2015, sch. 2, pt. 1, s. 1(f)(iv)
S. 126B(10) repealed with saver 25/2008, s. 97 & sch. 4, pars. 2, 5, 6, table, pt. 1
S. 127(1) am. 9/2012, ss. 107, 141(9) & sch. 3, par. 32(a)
  25/2008, s. 98(1) & sch. 5, pars. 7(y)(i), 8
S. 127(2) am. 8/2013, 105(a), (b), sch. 2 pars. 2(d), 5(c)
  9/2012, ss. 107, 141(9) & sch. 3, par. 32(b)
  25/2008,s. 98(1) & sch. 5, pars. 7(y)(ii), 8
S. 127(3) am. 25/2008, s. 98(1) & sch. 5, pars. 7(y)(iii), 8
S. 127(3) substit. 9/2012, ss. 107, 141(9) & sch. 3, par. 32(c)
S. 127(4) restricted 34/2009, ss. 1(2), 218(2)
S. 127(5) ins. 9/2012, ss. 107, 141(9) & sch. 3, par. 32(d)
S. 128(2) am. 7/2001, s.240, sch. 5
S. 128A ins. 9/2012, ss. 107, 141(9) & sch. 3, par. 33
S. 128B ins. 9/2012, ss. 107, 141(9) & sch. 3, par. 33
S. 129(1) am. 7/2001, s.240, sch. 5
S. 130(2) am. 25/2008, s. 98(1) & sch. 5, pars. 7(z), 8
S. 131 del. 8/2013, s. 77(i)
S. 132 repealed with saver 25/2008, s. 97 & sch. 4, pars. 2, 5, 6, table, pt. 1
S. 133 am. 41/2013, s. 78(4)
S. 134 repealed with saver 25/2008, s. 97 & sch. 4, pars. 2, 5, 6, table, pt. 1
S. 134A s. ins. 25/2008,s. 98(1) & sch. 5, pars. 5(d), 6.
  See also
  12/2009, s. 30(3)(c)(iii), (5)(c)(iii)
S. 134A(1) am. 9/2012, ss. 107, 141(9) & sch. 3, par. 34(a)
  31/2010, ss. 123, 125 & sch. 7(pt. 1)
S. 134A(2)(b) am. 9/2012, ss. 107, 141(9) & sch. 3, par. 34(b)
S. 134A(2)(c) am. 9/2012, ss. 107, 141(9) & sch. 3, par. 34(b)
S. 134A(2)(d) ins. 9/2012, ss. 107, 141(9) & sch. 3, par. 34(b)
S. 134A(3)(b) am. 9/2012, ss. 107, 141(9) & sch. 3, par. 34(c)
S. 134A(3)(c) am. 9/2012, ss. 107, 141(9) & sch. 3, par. 34(c)
S. 134A(3)(d) ins. 9/2012, ss. 107, 141(9) & sch. 3, par. 34(c)
S. 134A(4)(b) am. 9/2012, ss. 107, 141(9) & sch. 3, par. 34(d)
S. 134A(4)(c) am. 9/2012, ss. 107, 141(9) & sch. 3, par. 34(d)
S. 134A(4)(d) ins. 9/2012, ss. 107, 141(9) & sch. 3, par. 34(d)
S. 134A(5A) ins. 9/2012, ss. 107, 141(9) & sch. 3, par. 34(e)
S. 134A(6)(b) am. 9/2012, ss. 107, 141(9) & sch. 3, par. 34(f)
S. 134A(6)(c) am. 9/2012, ss. 107, 141(9) & sch. 3, par. 34(f)
S. 134A(6)(d) ins. 9/2012, ss. 107, 141(9) & sch. 3, par. 34(f)
S. 134A(7) am. 12/2009, s. 30(3)(c)(i), 5(c)(ii)
S. 134A(8) am. 12/2009, s. 30(3)(c)(ii), 5(c)(ii)
S. 134A(9) am. 12/2009, ss. 30(3)(c)(iii), 30(5)(c)(iii). See also
  25/2008, s. 98(1) & sch. 5, par. 6(b)
S. 134A(9A) ins. 9/2012, ss. 107, 141(9) & sch. 3, par. 34(g)
S. 134A(13) inserted 18/2016, ss. 56(3), 56(4)
S. 134A(14) inserted 41/2017, s. 63(d)
S. 137A ins. 5/2010, s. 135
S. 137B ins. 40/2011, ss. 1(2), 98-101 & sch. 8
S. 137C ins. 40/2011, ss. 1(2), 98-101 & sch. 8
S. 138 repealed with saver 25/2008, s. 97 & sch. 4, pars. 2, 5, 6, table, pt. 1
S. 142(4) am. 7/2001, s. 240, sch. 5
S. 144(1) am. 7/2001, s. 240, sch. 5
S. 146(3) am. 7/2001, s. 240, sch. 5
S. 146(5) am. 7/2001, s. 240, sch. 5
S. 147(2) am. 7/2001, s. 240, sch. 5
S. 151(1)(e) del. 11/2007, s. 101(1)(i)(i), (3)
S. 151(1)(f) substit. 11/2007, s. 101(1)(i)(ii), (3)
S. 151(2)(a) substit. 9/2012, ss. 107, 141(9) & sch. 3, par. 35
S. 152 substit. 9/2012, ss. 107, 141(9) & sch. 3, par. 36
S. 154 am. 9/2012, ss. 107, 141(9) & sch. 3, par. 37
S. 156(3)(a) am. 25/2008, s. 98(1) & sch. 5, pars. 7(aa), 8
S. 158A ins. 9/2012, ss. 107, 141(9) & sch. 3, par. 38
S. 158A substituted 41/2017, s. 63(e)
S. 159 repealed with saver 25/2008, s. 97 & sch. 4, pars. 2, 5, 6, table, pt. 1
Chapter 7 (ss. 159A-159C), new chapter ins. 3/2003, s. 142(1) (2)
S. 159A restricted 37/2014, s. 88(2)
S. 159A(1) am. 11/2007, s. 111
S. 159A(1A) inserted 30/2018, s. 49
S. 159B(3) am. 8/2013, 105(a), (b), sch. 2 pars. 2(e), 5(a)
S. 159B(6) substit. 9/2012, s. 128(2), (5)
S. 159C(1) amended 41/2017, s. 63(f)
  11/2007, s. 121(5)
S. 159C (1) am. 5/2005, ss. 129(1)(a)-(d) (2), 150(9)
Chapter 8 (s. 159D), new chapter ins. 5/2005, ss. 145 (3), 150(9)
S. 159D(1) def. “relevant period” ins. 12/2009, s. 29(2)(a), (7)(a)
S. 159D(2) am. 12/2009, s. 29(2)(b), (7)(a)
Sch. 1 am. 37/2014, ss. 77(1), 77(2)
  3/2000, s. 133(1)(a), (b), (2)(a), (b)
  19/2000, ss. 2, 3, sch.
  7/2001, ss. 213, 240, sch. 5
  5/2002, s. 114(1) (2)
  3/2003, s. 143(1) (2) (3) (4), sch. 5
  11/2007, s. 100(1)(h)(i)(I)-(XI), (ii), (iii), (iv), (3)
  11/2007, s. 101(1)(j)(i)-(v), (3)
  11/2007, s. 110(1)(d), (2)
  3/2008, s. 125(1)(d) & (2)(b), sch. 5, pt. 2
  3/2008, s. 125(1)(c) & 2(c)
  3/2008, s. 125(1)(b) & (2)(b), sch. 5, pt. 1
  3/2008, s. 125(1)(a) & (2)(a)
  25/2008, s. 82(1)(d), (3)
  25/2008, s. 87(1)(a), (b), (c), (d), (2)
  6/2011, s. 66
  9/2012, ss. 107, 141(9) & sch. 3, par. 39
  9/2012, s. 97(1)(d), (2), (3) & sch. 2
Sch. 1 amended 41/2017, s. 60(1), (2), (3)
  41/2017, ss. 82(2) and schedule 2 para. 3(c), 82(5)
Sch. 1, heading “Lease”, par. (4) am. 8/2013, s. 78(1)(d), (3)
Sch. 1, par. 1 am. 3/2000, s. 131(1)(b), (2)(b)
Sch. 1, par. 15, par. substit. 3/2000, s. 131(1)(a), (2)(a)
Sch. 1, par. 15 am. 18/2011, ss. 2, 5(8) & sch. 2
Sch. 2A, new sch. ins. 8/2004, ss. 70(b), 94(10)
Sch. 2B ins. 11/2007, s. 103(b)
Sch. 2B, par. 1 am. 41/2013, ss. 69(1)(b)(i), (2)(b)
Sch. 2B, par. 1(k) substit. 9/2012, s. 106
Sch. 2B, par. 1(l) ins. 9/2012, s. 106
Sch. 2B, par. 2 am. 41/2013, ss. 69(1)(b)(ii), (2)(b)
Sch. 2B, par. 2(o) am. 41/2013, s. 69(1)(b)(iii)
Sch. 2B, par. 2(p) substit. 37/2014, s. 78
Sch. 2B, par. 2(p) ins. 41/2013, ss. 69(1)(b)(iii)
Sch. 2B, par. 2(q) ins. 37/2014, s. 78
Sch. 2B, par. 3(aa) ins. 5/2010, s. 141
Sch. 2B, par. 3(ba) ins. 41/2013, ss. 69(1)(b)(iv)
Sch. 2B, par. 3(bb) ins. 41/2013, ss. 69(1)(b)(iv)
Sch. 2B, par. 3(h) amended 52/2015, s. 62(a)
Sch. 2B, par. 3(i) inserted 52/2015, s. 62(b)

SIs made under the Act

SectionSIs made under the Act
S. 12 Stamp Duty (Particulars to be Delivered) (Amendment) Regulations 2003 (S.I. No. 542 of 2003)
S. 17A Stamp Duty (E-stamping of Instruments and Self-Assessment) Regulations 2012 (S.I. No. 234 of 2012)
  Stamp Duty (E-stamping of Instruments) (Amendment) Regulations 2012 (S.I. No. 233 of 2012)
  Stamp Duty (E-stamping of Instruments) (Amendment) (No. 2) Regulations 2011 (S.I. No. 222 of 2011)
  Stamp Duty (E-stamping of Instruments) (Amendment) Regulations 2011 (S.I. No. 87 of 2011)
  Stamp Duty (E-stamping of Instruments) Regulations 2009 (S.I. No. 476 of 2009)
S. 75(5)(a) Stamp Duty (Designation Of Exchanges And Markets) (No.4) Regulations 2019 (S.I. No. 204 of 2019)
  Stamp Duty (Designation of Exchanges and Markets) (No.3) Regulations 2019 (S.I. No. 160 of 2019)
  Stamp Duty (Designation of Exchanges and Markets) (No. 2) Regulations 2019 (S.I. No. 159 of 2019)
  Stamp Duty (Designation of Exchanges and Markets) Regulations 2019 (S.I. No. 158 of 2019)
  Stamp Duty (Designation of Exchanges and Markets) (No. 3) Regulations 2018 (S.I. No. 411 of 2018)
  Stamp Duty (Designation of Exchange and Markets) (No. 2) Regulations 2018 (S.I. No. 195 of 2018)
  Stamp Duty (Designation of Exchange and Markets) Regulations 2018 (S.I. No. 10 of 2018)
  Stamp Duty (Designation of Exchange and Markets) (No. 2) Regulations 2014 (S.I. No. 423 of 2014)
  Stamp Duty (Designation of Exchanges and Markets) Regulations 2014 (S.I. No. 256 of 2014)
  Stamp Duty (Designation of Exchanges and Markets) Regulations 2012 (S.I. No. 491 of 2012)
  Stamp Duty (Designation of Exchanges and Markets) (No. 3) Regulations 2011 (S.I. No. 212 of 2011)
  Stamp Duty (Designation of Exchanges and Markets) (No. 2) Regulations 2011 (S.I. No. 92 of 2011)
  Stamp Duty (Designation of Exchanges and Markets) Regulations 2011 (S.I. No. 15 of 2011)
  Stamp Duty (Designation of Exchanges and Clearing Houses) Regulations 2010 (S.I. No. 559 of 2010)
  Stamp Duty (Designation of Exchanges and Markets) (No. 3) Regulations 2010 (S.I. No. 395 of 2010)
  Stamp Duty (Designation of Exchanges and Markets) (No. 2) Regulations 2010 (S.I. No. 168 of 2010)
  Stamp Duty (Designation of Exchanges and Markets) Regulations 2010 (S.I. No. 53 of 2010)
  Stamp Duty (Designation of Exchanges and Markets) (No. 4) Regulations 2009 (S.I. No. 331 of 2009)
  Stamp Duty (Designation of Exchanges and Markets) (No. 3) Regulations 2009 (S.I. No. 184 of 2009)
  Stamp Duty (Designation of Exchanges and Markets) (No. 2) Regulations 2009 (S.I. No. 99 of 2009)
  Stamp Duty (Designation of Exchanges and Markets) Regulations 2009 (S.I. No. 46 of 2009)
  Stamp Duty (Designation of Market) Regulations 2008 (S.I. No. 468 of 2008)
  Stamp Duty (Designation of Exchanges and Markets) (No. 2) Regulations 2008 (S.I. No. 321 of 2008)
  Stamp Duty (Designation of Exchanges and Markets) Regulations 2008 (S.I. No. 156 of 2008)
  Stamp Duty (Designation of Exchanges and Markets) (No. 2) Regulations 2007 (S.I. No. 677 of 2007)
  Stamp Duty (Designation of Exchanges and Markets) Regulations 2007 (S.I. No. 651 of 2007)
S. 75A(6)(a) Stamp Duty (Designation of Clearing Houses) Regulations 2013 (S.I. No. 192 of 2013)
  Stamp Duty (Designation of Exchanges and Clearing Houses) Regulations 2010 (S.I. No. 559 of 2010)
  Stamp Duty (Designation of Clearing Houses) Regulations 2009 (S.I. No. 118 of 2009)
  Stamp Duty (Designation of Clearing Houses) (No. 2) Regulations 2008 (S.I. No. 302 of 2008)
  Stamp Duty (Designation of Clearing Houses) Regulations 2008 (S.I. No. 250 of 2008)
S. 91A(1)(b)(i) Housing (Floor Area Compliance Certificate Inspection) Regulations 2004 (S.I. No. 128 of 2004)
S. 92(4) Housing (Floor Area Compliance Certificate Inspection) Regulations 2004 (S.I. No. 128 of 2004)