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Updated to 5 April 2024 (Act No. 9 of 2024 and S.I. No. 141 of 2024)

Stamp Duties Consolidation Act 1999
No. 31 of 1999

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 amended 39/2023, ss. 76(a), 102(8)
  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(4)(b) amended 39/2023, ss. 76(b)(i), 102(8)
S. 29(6) del. 9/2012, ss. 107, 141(9) & sch. 3, par. 12(b)
S. 29(7) amended 39/2023, ss. 76(b)(ii), 102(8)
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. 31(4) amended 39/2023, ss. 76(c), 102(8)
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. 31C(7A) inserted 26/2020, ss. 48, 76(9)
S. 31D inserted 45/2019, ss. 61, 76(9)
S. 31E inserted 23/2021, s. 13(a)
S. 31E(1) amended 44/2022, ss. 66(a), 106(8)
  23/2021, ss. 14(1)(a), 14(2)
S. 31E(4) substituted 45/2021, s. 58(a)(i)
S. 31E(4A) inserted 44/2022, ss. 66(b), 106(8)
S. 31E(5) amended 44/2022, ss. 66(c), 106(8)
S. 31E(7) substituted 44/2022, ss. 66(d), 106(8)
S. 31E(7A) inserted 44/2022, ss. 66(e), 106(8)
S 31E(8) inserted 23/2021, ss. 14(1)(b), 14(2)
S. 31E(8A) inserted 45/2021, s. 58(a)(ii)
S. 31E(13) amended 45/2021, s. 58(a)(iii)
S. 31E(19) substituted 45/2021, s. 58(a)(iv)
S. 31E(23) inserted 45/2021, s. 58(a)(v)
S. 33(2) amended 39/2023, ss. 76(d), 102(8)
  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. 50A(2) amended 39/2023, ss. 76(e), 102(8)
S. 53(4)(a) am. 9/2012, ss. 107, 141(9) & sch. 3, par. 16(a)
S. 53(4)(b) amended 39/2023, ss. 76(f)(i), 102(8)
  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) amended 39/2023, ss. 76(f)(ii), 102(8)
  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. 59 repealed 45/2021, ss. 62(2), 62(3)
S. 60 rep. 7/2001, s.203
S. 62 am. 7/2001, s.240, sch. 5
S. 62 repealed 45/2021, ss. 62(2), 62(3)
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 deleted 44/2022, ss. 69(1)(a), 69(2)
S. 68 - 78 constituted as Chapter 1 26/2020, ss. 62(5), 62(6)
S. 68 am. 11/2007, s. 109(1)(a), (2)
S. 69 deleted 44/2022, ss. 69(1)(a), 69(2)
S. 69 (4) (5) ins. 3/2003, s.135 (1) (2)
S. 70 deleted 44/2022, ss. 69(1)(a), 69(2)
S. 70(2)(b) am. 7/2001, s.240, sch. 5
S. 71 deleted 44/2022, ss. 69(1)(a), 69(2)
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. 72 deleted 44/2022, ss. 69(1)(a), 69(2)
S. 73 deleted 44/2022, ss. 69(1)(a), 69(2)
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. 87 of 2020, reg. 2
  S.I. No. 204 of 2019, regs. 1(2), 2
S. 75 exchange designated for the purposes of S.I. No. 699 of 2019, regs. 1(2), 2
  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 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 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) amended 39/2023, ss. 75, 102(8)
  3/2008, s. 114(1)(a) & (2)
S. 75(1)(a) amended 26/2020, Sch, 6(a), s. 74, schedule, para. 2(a)(i)
S. 75(2A) amended 23/2020, ss. 2(1)(f), 68
  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(3)(c)(ii) amended 26/2020, Sch, 6(a), s. 74, schedule, para. 2(a)(ii)
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 23/2020, ss. 2(1)(f), 69
  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 deleted 44/2022, ss. 69(1)(a), 69(2)
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 deleted 44/2022, ss. 69(1)(a), 69(2)
S. 77(2)(a) substit. 9/2012, ss. 107, 141(9) & sch. 3, par. 19
S. 78 deleted 44/2022, ss. 69(1)(a), 69(2)
Ss. 78A-78J inserted 26/2020, ss. 62(5), 62(6)
S. 78A(1) amended 44/2022, ss. 69(1)(b)(i)(I), (II), 69(2)
S. 78A(3) substituted 44/2022, ss. 69(1)(b)(ii), 69(2)
S. 78B(4) inserted 39/2023, ss. 74(a), 102(8)
S. 78G(1) amended 39/2023, ss. 76(g), 102(8)
S. 78H(1A) inserted 44/2022, ss. 69(1)(c), 69(2)
S. 78I repealed 39/2023, ss. 74(b), 102(8)
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(9) amended 39/2023, ss. 76(h), 102(8)
S. 80(10)(a) substituted 23/2020, ss. 2(1)(f), 70
  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 23/2020, ss. 2(1)(f), 71
  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 with transitional provisions 11/2023, s. 6(1)(a)(i)
S. 81AA(1) amended 44/2022, ss. 95(3)(a)(i)(I), (II), 95(4)
  30/2018, s. 48(1)(a)(i)
S. 81AA(2) amended 44/2022, ss. 95(3)(a)(ii), 95(4)
S. 81AA(6) deleted 44/2022, ss. 95(3)(a)(iii), 95(4)
S. 81AA(6)(b) am. 41/2013, ss. 69(1)(a), (2)(a)
S. 81AA(7A) amended 39/2023, ss. 69, 102(8)
  44/2022, ss. 73(1)(a)(i), 73(2)
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)(a) substituted 44/2022, ss. 95(3)(a)(iv), 95(4)
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)(c)(i) amended with transitional provisions 11/2023, s. 6(1)(a)(ii)
S. 81AA(11)(d) amended 39/2023, ss. 76(i), 102(8)
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(14)(b) amended 44/2022, ss. 95(3)(a)(v), 95(4)
S. 81AA(15) amended 44/2022, ss. 95(3)(a)(vi), 95(4)
S. 81AA(16) amended with transitional provisions 11/2023, s. 6(1)(a)(iii)
S. 81AA(16) amended 44/2022, ss. 73(1)(a)(ii), 73(2)
  45/2021, s. 59
  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) amended 44/2022, ss. 73(1)(b)(i), 73(2)
S. 81C(1)(a) amended 11/2023, s. 6(1)(b)(i)
  26/2020, ss. 49(1)(a), 49(2)
  41/2017, ss. 68(1)(b), 68(2)
S. 81C(3) amended 41/2017, ss. 68(1)(c), 68(2)
S. 81C(5) amended 39/2023, ss. 76(j), 102(8)
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)(a) amended 39/2023, ss. 72, 102(8)
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 11/2023, s. 6(1)(b)(ii)
  44/2022, ss. 73(1)(b)(ii), 73(2)
  26/2020, ss. 49(1)(b), 49(2)
  41/2017, ss. 68(j), 68(2)
  25/2008, s. 85
S. 81D ins. 37/2014, s. 74(1), 74(2)
S. 81D(4)(a) amended 44/2022, ss. 95(3)(b), 95(4)
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. 82C(1) amended 44/2022, ss. 21(33)(a)(i), (ii), (iii), 106(8)
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 amended 44/2022, ss. 67(a), 106(8)
S. 83D inserted 41/2017, s. 61
S. 83D(2a) amended with transitional provisions 45/2019, ss. 57(1)(a)(i), 57(2), 76(9)
S. 83D(3)(c)(i) amended 26/2020, ss. 50(a), 76(9)
S. 83D(4) substituted 26/2020, ss. 50(b), 76(9)
S. 83D(5)(a) amended 26/2020, ss. 50(a), 76(9)
S. 83D(6a) amended with transitional provisions 45/2019, ss. 57(1)(a)(i), 57(2), 76(9)
  45/2019, ss. 57(1)(a)(ii), 57(2), 76(9)
S. 83D(8)(c) amended 39/2023, ss. 76(k)(i), 102(8)
S. 83D(10) amended 39/2023, ss. 76(k)(ii), 102(8)
S. 83D(18) amended 44/2022, ss. 67(b), 106(8)
  26/2020, ss. 50(c), 76(9)
S. 83DA inserted 44/2022, ss. 68(1)(a), 68(2)
S. 83DA(5) amended 39/2023, ss. 76(l), 102(8)
S. 83DB inserted 44/2022, ss. 68(1)(a), 68(2)
S. 83DB(10) amended 39/2023, ss. 76(m), 102(8)
S. 83DB(22) amended 39/2023, ss. 100(a), schedule, para. 3(a), 100(b)
S. 83DB(23) amended 39/2023, ss. 100(a), schedule, para. 3(b), 100(b)
S. 83E repealed 44/2022, ss. 68(1)(b), 68(2)
S. 83E inserted 23/2021, ss. 15(1), 15(2)
S. 83E(3) substituted 45/2021, s. 58(b)
S. 83F repealed 44/2022, ss. 68(1)(b), 68(2)
S. 83F inserted 9/2022, ss. 14(1), 14(2)
S. 84(2) amended 39/2023, ss. 76(n), 102(8)
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) amended 39/2022, ss. 1(3), 31, schedule
  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. 86A(1) amended 26/2020, Sch, 6(a), s. 74, schedule, para. 2(b)(i)
S. 86A(2) amended 26/2020, Sch, 6(a), s. 74, schedule, para. 2(b)(ii)
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. 87B(1) amended European Union (Cross - Border Conversions, Mergers and Divisions) Regulations 2023 (S.I. No. 233 of 2023, regs. 1(2), 95 and sch. 4 ref. 3
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. 89(1) amended 44/2022, ss. 95(2), 95(4)
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) amended 39/2023, ss. 71, 102(8)
  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. 103(1)(e) deleted 26/2020, ss. 51(a)(i), 76(9)
S. 103(1)(f) deleted 26/2020, ss. 51(a)(i), 76(9)
S. 103(1)(j) amended 26/2020, ss. 51(a)(ii), 76(9)
S. 103(1)(k) inserted 26/2020, ss. 51(a)(iii), 76(9)
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 repealed with saver 45/2021, ss. 63(2), (3)(a), 63(3)
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 repealed with saver 45/2021, ss. 63(2), (3)(b), 63(3)
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) amended 44/2022, ss. 70(2)(a), (b), (c), 106(8)
  45/2021, ss. 61(1)(a)(i), 61(4)
  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(2) amended 45/2021, ss. 61(1)(a)(ii), 61(4)
S. 123B(2A)-(2C) inserted 52/2015, s. 64(1)(c), (2)
S. 123B(2B) amended 45/2021, ss. 61(1)(a)(ii), 61(4)
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) amended 45/2021, ss. 63(1)(a)(i), 63(3)
  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(8) deleted 45/2021, ss. 63(1)(a)(ii), 63(3)
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. 123B(13) inserted 45/2021, ss. 61(1)(a)(iii), 61(4)
S. 123C repealed with saver 45/2021, ss. 61(2), (3)(a), 61(4)
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. 123D inserted 45/2021, ss. 61(1)(b), 61(4)
S. 123D(1) amended 44/2022, ss. 70(3)(a)(i), (ii), 106(8)
S. 123D(2) amended 44/2022, ss. 70(3)(b), 106(8)
S. 124(1) amended 45/2021, ss. 61(1)(c)(i)(IV), 61(4)
S. 124(1)(a) amended 44/2022, ss. 70(4)(a), (b), (c), 106(8)
  45/2021, ss. 61(1)(c)(i)(I)(A), (B), 61(4)
  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) amended 45/2021, ss. 61(1)(c)(i)(II)(A), (B), 61(4)
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) amended 45/2021, ss. 61(1)(c)(i)(III), 61(4)
  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) amended 45/2021, ss. 61(1)(c)(ii)(IV), 61(4)
S. 124 (2)(a) amended 45/2021, ss. 61(1)(c)(ii)(I)(A), (B), 61(4)
  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)(b) amended 45/2021, ss. 61(1)(c)(ii)(II)(A), (B), 61(4)
S. 124(2)(c) amended 45/2021, ss. 61(1)(c)(ii)(III), 61(4)
  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) substituted 45/2021, ss. 61(1)(c)(iii), 61(4)
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) amended 45/2021, ss. 63(1)(b)(i), 63(3)
  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(6) deleted 45/2021, ss. 63(1)(b)(ii), 63(3)
S. 124(7) am. 3/2008, s. 123(1)(b)(vi) & (2)(c)
S. 124(8) inserted 45/2021, ss. 61(1)(c)(iv), 61(4)
S. 124A repealed with saver 45/2021, ss. 61(2), (3)(b), 61(4)
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) amended 45/2021, ss. 62(1)(a)(i), 62(3)
  23/2020, ss. 2(1)(f), 72
  45/2019, ss. 58(1), 58(2)
  5/2010, ss. 139(1)(a)-(c), (2)
S. 124B(1)(b) amended 26/2020, ss. 51(b), 76(9)
  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. 124B(2) amended 45/2021, ss. 62(1)(a)(ii), 62(3)
S. 124B(6) substituted 45/2021, ss. 63(1)(c)(i), 63(3)
S. 124B(8) deleted 45/2021, ss. 63(1)(c)(ii), 63(3)
S. 124B(9) inserted 45/2021, ss. 62(1)(a)(iii), 62(3)
S. 125 am. 8/2004, s. 75
S. 125(1) amended 45/2021, ss. 62(1)(b)(i), 62(3)
  26/2020, ss. 51(c), 76(9)
  23/2020, ss. 2(1)(f), 73
  45/2019, ss. 59(1), 59(2)
  8/2019, ss. 2(1)(f), 65
S. 125(2) amended 45/2021, ss. 62(1)(b)(ii), 62(3)
  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. 125(7) deleted 45/2021, ss. 63(1)(d), 63(3)
S. 125(8) inserted 45/2021, ss. 62(1)(b)(iii), 62(3)
S. 125A amended 36/2023, ss. 6, 7(4)
  49/2022, ss. 7, 8(2)(a)
  47/2021, ss. 7, 9(2)(a)
  24/2020, ss. 5, 6(2)(a)
  49/2019, ss. 5, 6(2)(a)
  35/2018, ss. 7, 8(3)
  37/2017, ss. 6, 7(1), (2)
  19/2016, ss. 8, 9(2)(a)
S. 125A(6) substituted 44/2022, ss. 71(1)(a)(iii), 71(2)
S. 125A(8) deleted 44/2022, ss. 71(1)(a)(iv), 71(2)
S. 125A(13) inserted 44/2022, ss. 71(1)(a)(v), 71(2)
S. 125C inserted 45/2021, ss. 62(1)(c), 62(3)
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) amended 44/2022, ss. 71(1)(a)(i), 71(2)
  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) amended 44/2022, ss. 71(1)(a)(ii), 71(2)
  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) amended 44/2022, ss. 21(33)(b)(i), (ii), 106(8)
  26/2020, ss. 51(d), 76(9)
  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) amended 44/2022, ss. 72(a), 106(8)
  45/2021, s. 60(a)
S. 126AA(1) substituted 18/2016, s. 50(1)(a), (2)
S. 126AA(2) amended 18/2016, s. 50(1)(b), (2)
S. 126AA(2) substituted 45/2021, s. 60(b)
S. 126AA(2)(a) amended 44/2022, ss. 72(b)(i), 106(8)
S. 126AA(2)(b) amended 44/2022, ss. 72(b)(ii), 106(8)
S. 126AA(3) amended 45/2021, s. 60(c)
  18/2016, s. 50(1)(c), (2)
S. 126AA(3A) amended 44/2022, ss. 72(c), 106(8)
S. 126AA(3A) inserted 45/2021, s. 60(d)
S. 126AA(6) amended 26/2020, ss. 52, 76(9)
  45/2019, ss. 60, 76(9)
  18/2016, s. 50(1)(d), (2)
S. 126AA(10) deleted 18/2016, s. 50(1)(e), (2)
S. 126AB inserted 39/2023, ss. 73(a), 102(8)
S. 126B s. ins. 3/2008, s. 124
S. 126B(1) substituted 39/2023, ss. 73(b)(i), 102(8)
S. 126B(1) amended 45/2021, ss. 63(1)(e)(i)(I), (II), 63(3)
  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(2) amended 39/2023, ss. 73(b)(ii), 102(8)
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. 126B(11) inserted 45/2021, ss. 63(1)(e)(ii), 63(3)
S. 126C inserted 45/2021, ss. 63(1)(f), 63(3)
S. 126C(1) amended 39/2023, ss. 73(c), 102(8)
  44/2022, ss. 71(1)(b), 71(2)
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. 128A(1) amended 45/2021, ss. 63(1)(g)(i), 63(3)
S. 128A(2) amended 45/2021, ss. 63(1)(g)(ii)(I), 63(3)
S. 128A(2)(a) amended 45/2021, ss. 63(1)(g)(ii)(II), 63(3)
S. 128A(4)(a) amended 45/2021, ss. 63(1)(g)(iii), 63(3)
S. 128B ins. 9/2012, ss. 107, 141(9) & sch. 3, par. 33
S. 128B(1) amended 45/2021, ss. 63(1)(h)(i), (ii), 63(3)
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) amended 39/2023, ss. 73(d), 102(8)
  44/2022, ss. 69(1)(d)(i)(I), (II), 69(2)
  44/2022, ss. 71(1)(c), 71(2)
  44/2022, ss. 89(a), 106(8)
  45/2021, ss. 63(1)(i)(i)(I), (II), 63(3)
  45/2021, s. 75(3)(a)
  9/2012, ss. 107, 141(9) & sch. 3, par. 34(a)
  31/2010, ss. 123, 125 & sch. 7(pt. 1)
S. 134A(2)(b) substituted 44/2022, ss. 69(1)(d)(ii), 69(2)
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)(c) substituted 45/2021, ss. 63(1)(i)(ii)(I), 63(3)
S. 134A(2)(d) ins. 9/2012, ss. 107, 141(9) & sch. 3, par. 34(b)
S. 134A(2)(d) amended 45/2021, ss. 63(1)(i)(ii)(II), 63(3)
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) substituted 44/2022, ss. 69(1)(d)(iii), 69(2)
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)(c) substituted 45/2021, ss. 63(1)(i)(iii)(I), 63(3)
S. 134A(4)(d) ins. 9/2012, ss. 107, 141(9) & sch. 3, par. 34(d)
S. 134A(4)(d) amended 45/2021, ss. 63(1)(i)(iii)(II), 63(3)
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)(c) substituted 45/2021, ss. 63(1)(i)(iv)(I), 63(3)
S. 134A(6)(d) ins. 9/2012, ss. 107, 141(9) & sch. 3, par. 34(f)
S. 134A(6)(d) amended 45/2021, ss. 63(1)(i)(iv)(II), 63(3)
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(9)(a) amended 45/2021, ss. 63(1)(i)(v)(I), 63(3)
S. 134A(9)(b) substituted 45/2021, ss. 63(1)(i)(v)(II), 63(3)
S. 134A(9A) ins. 9/2012, ss. 107, 141(9) & sch. 3, par. 34(g)
S. 134A(13) deleted 45/2021, s. 75(3)(b)
S. 134A(13) inserted 18/2016, ss. 56(3), 56(4)
S. 134A(14) inserted 41/2017, s. 63(d)
S. 134A(15) substituted 44/2022, ss. 89(b), 106(8)
S. 134A(15) inserted 45/2021, s. 75(3)(c)
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. 151(2)(c) amended 39/2023, ss. 76(o)(i), 102(8)
S. 151(2)(d) inserted 39/2023, ss. 76(o)(ii), 102(8)
S. 152 substituted 39/2023, ss. 76(p), 102(8)
  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
S. 159A substituted 39/2023, ss. 76(q), 102(8)
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) amended 44/2022, ss. 69(1)(e), 69(2)
  11/2007, s. 111
S. 159A(1A) inserted 30/2018, s. 49
S. 159B substituted 39/2023, ss. 76(r), 102(8)
S. 159B(1) amended 44/2022, ss. 69(1)(f), 69(2)
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 44/2022, ss. 69(1)(g)(i), (ii), (iii), 69(2)
  41/2017, s. 63(f)
  11/2007, s. 121(5)
S. 159C (1) am. 5/2005, ss. 129(1)(a)-(d) (2), 150(9)
S. 159D application restricted 39/1997, s. 1080A(3)(9) inserted by 8/2020, s. 6
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. 23/2021, s. 13(b)(ii)
  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 44/2022, ss. 95(3)(c)(i), (ii), 95(4)
  45/2021, ss. 61(1)(d), 61(4)
  45/2021, ss. 62(1)(d)(i), (ii), 62(3)
  41/2017, s. 60(1), (2), (3)
  41/2017, ss. 82(2) and schedule 2 para. 3(c), 82(5)
Sch. 1, heading amended 39/2023, ss. 68, 102(8)
Sch. 1, para. 1 substituted 23/2021, s. 13(b)(i)
Sch. 1, para. (3)(b) amended with transitional provisions 45/2019, ss. 57(1)(b)(ii), 57(3), 76(9)
Sch. 1, para. 4 amended with transitional provisions 45/2019, ss. 57(1)(b)(i), 57(3), 76(9)
Sch. 1, heading “Lease”, par. (4) am. 8/2013, s. 78(1)(d), (3)
Sch. 1, par. 1 amended 39/2023, ss. 68, 102(8)
  3/2000, s. 131(1)(b), (2)(b)
Sch. 1, par. (5)(a)(ii) amended 39/2023, ss. 70, 102(8)
  26/2020, ss. 53, 76(9)
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 deleted 44/2022, ss. 95(3)(d), 95(4)
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.2) Regulations 2021 (S.I. No. 270 of 2021)
  Stamp Duty (Designation of Exchanges and Markets) (No.1) Regulations 2021. (S.I. No. 72 of 2021)
  Stamp Duty (Designation of Exchanges and Markets) (No.1) Regulations 2020 (S.I. No. 87 of 2020)
  Stamp Duty (Designation of Exchanges and Markets) (No.5) Regulations 2019 (S.I. No. 699 of 2019)
  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)