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

Contents

Commencement

SectionCommencement DateCommencement Information
Ss. 1-3 23 March 2001 Commenced on enactment
S. 4 in so far as it relates to unemployment benefit 20 March 2001 Commenced as per s. 4(2)(a)
S. 4 in so far as it relates to disability benefit, health and safety benefit, injury benefit and disablement gratuity 2 April 2001 Commenced as per s. 4(2)(b)
S. 4 in so far as it relates to carer's benefit, retirement pension, invalidity pension and a relevant payment by virtue of the Social Welfare Act 1996 (7/1996), s. 18(1)(a) 5 April 2001 Commenced as per s. 4(2)(c)
S 4. in so far as it relates to disablement pension, death benefit under the Social Welfare (Consolidation Act) 1993 (27/1993), ss. 60, 61 or 62, old age (contributory) pension, widow's and widower's (contributory) pension and orphan's (contributory) allowance 6 April 2001 Commenced as per s. 4(2)(d)
S. 5 in so far as it relates to unemployment assistance, pre-retirement allowance and farm assist 28 March 2001 Commenced as per s. 5(2)(a)
S. 5 in so far as it relates to supplementary welfare allowance 2 April 2001 Commenced as per s. 5(2)(b)
S. 5 in so far as it relates to disability allowance 4 April 2001 Commenced as per s. 5(2)(c)
S. 5  in so far as it relates to one-parent family payment (other than where payable in respect of a widow or widower), carer's allowance and a relevant payment by virtue of the Social Welfare Act 1996 (7/1996), s. 18(1)(b) or (c) 5 April 2001 Commenced as per s. 5(2)(d)
S. 5 in so far as it relates to old age (non-contributory) pension, blind pension, widow's and widower's (non-contributory) pension, one-parent family payment payable in respect of a widow or widower and orphan's (non-contributory) pension 6 April 2001 Commenced as per s. 5(2)(e)
S. 6 1 June 2001 S. 6(2)
S. 7 5 April 2001 S. 7(2)
S. 8 6 April 2001 S. 8(4)
S. 9 6 April 2001 S. 9(4)
S. 10 6 April 2001 S. 10(2)
S. 11 6 April 2001 S. 11(2)
S. 12(1)(a) 8 February 2001 Social Welfare Act 2001 (Section 12) (Commencement) Order 2001 (S.I. No. 230 of 2001), art. 2(1)(a)
S. 12(1)(b)(i) 8 March 2001 Social Welfare Act 2001 (Section 12) (Commencement) Order 2001 (S.I. No. 230 of 2001), art. 2(2)(a)
S. 12(1)(b)(ii) 8 February 2001 Social Welfare Act 2001 (Section 12) (Commencement) Order 2001 (S.I. No. 230 of 2001), art. 2(1)(b)
S. 12(1)(c) in so far as it amends the Social Welfare (Consolidation) Act 1993 (27/1993), s. 41G(4)(b)(ii)  8 February 2001 Social Welfare Act, 2001 (Section 12) (Commencement) Order, 2001 (S.I. No. 230 of 2001), art. 2(1)(c)
S. 12(1)(c) in so far as it amends the Social Welfare (Consolidation) Act 1993 (27/1993), s. 41G(4)(b)(ii)  8 March 2001 Social Welfare Act 2001 (Section 12)(Commencement) Order 2001 (S.I. No. 230 of 2001), art. 2(2)(b)
S. 12(2)-(4) 23 March 2001 Commenced on enactment
S. 13(1)(a)(i)-(ii) in so far as it relates to unemployment assistance, pre-retirement allowance and farm assist 28 March 2001 Commenced as per s. 13(5)(a)
S. 13(1)(a)(i)-(ii) in so far as it relates to supplementary welfare allowance 2 April 2001 Commenced as per s. 13(5)(b)
S. 13(1)(a)(i)-(ii) in so far as it relates to disability allowance 4 April 2001 Commenced as per s. 13(5)(c) 
S. 13(1)(a)(i)-(ii) in so far as it relates to one-parent family payment (other than where payable in respect of a widow or widower), carer's allowance and a relevant payment by virtue of the Social Welfare Act 1996 (7/1996), s. 18(1)(b) or (c) 5 April 2001 Commenced as per s. 13(5)(d)
S. 13(1)(a)(i)-(ii) in so far as it relates to old age (non-contributory) pension, blind pension, widow's and widower's (non-contributory) pension, one-parent family payment payable in respect of a widow or widower and orphan's (non-contributory) pension 6 April 2001 Commenced as per s. 13(5)(e) 
S. 13(1)(a)(iii) in so far as they relate to unemployment assistance, pre-retirement allowance and farm assist 29 August 2001 Social Welfare Act 2001 (Sections 13(1)(a)(iii), (2)(a)(iii), (3)(b) and (4)(b)) (Commencement) Order 2001 (S.I. No. 407 of 2001), art. 2(a)
S. 13(1)(a)(iii) in so far as they relate to supplementary welfare allowance 3 September 2001 Social Welfare Act 2001 (Sections 13(1)(a)(iii), (2)(a)(iii), (3)(b) and (4)(b)) (Commencement) Order 2001 (S.I. No. 407 of 2001), art. 2(b)
S. 13(1)(a)(iii) in so far as they relate to disability allowance 5 September 2001 Social Welfare Act 2001 (Sections 13(1)(a)(iii), (2)(a)(iii), (3)(b) and (4)(b)) (Commencement) Order 2001 (S.I. No. 407 of 2001), art. 2(c)
S. 13(1)(a)(iii) in so far as they relate to one-parent family payment (other than where payable in respect of a widow or widower) 6 September 2001 Social Welfare Act 2001 (Sections 13(1)(a)(iii), (2)(a)(iii), (3)(b) and (4)(b)) (Commencement) Order 2001 (S.I. No. 407 of 2001), art. 2(d)
S. 13(1)(a)(iii) in so far as they relate to blind pension and one-parent family payment payable in respect of a widow or widower 7 September 2001 Social Welfare Act 2001 (Sections 13(1)(a)(iii), (2)(a)(iii), (3)(b) and (4)(b)) (Commencement) Order 2001 (S.I. No. 407 of 2001), art. 2(e)
S. 13(1)(b) in so far as it relates to unemployment assistance, pre-retirement allowance and farm assist 28 March 2001 Commenced as per s. 13(5)(a)
S. 13(1)(b) in so far as it relates to supplementary welfare allowance 2 April 2001 Commenced as per s. 13(5)(b)
S. 13(1)(b) in so far as it relates to disability allowance 4 April 2001 Commenced as per s. 13(5)(c)
S. 13(1)(b) in so far as it relates to one-parent family payment (other than where payable in respect of a widow or widower), carer's allowance and a relevant payment by virtue of the Social Welfare Act 1996 (7/1996), s. 18(1)(b) or (c) 5 April 2001 Commenced as per s. 13(5)(d)
S. 13(1)(b) in so far as it relates to old age (non-contributory) pension, blind pension, widow's and widower's (non-contributory) pension, one-parent family payment payable in respect of a widow or widower and orphan's (non-contributory) pension 6 April 2001 Commenced as per s. 13(5)(e)
S. 13(2)(a)(i)-(ii) in so far as it relates to unemployment assistance, pre-retirement allowance and farm assist 28 March 2001 Commenced as per s. 13(5)(a)
S. 13(2)(a)(i)-(ii) in so far as it relates to supplementary welfare allowance 2 April 2001 Commenced as per s. 13(5)(b)
S. 13(2)(a)(i)-(ii) in so far as it relates to disability allowance 4 April 2001 Commenced as per s. 13(5)(c)
S. 13(2)(a)(i)-(ii) in so far as it relates to one-parent family payment (other than where payable in respect of a widow or widower), carer's allowance and a relevant payment by virtue of the Social Welfare Act 1996 (7/1996), s. 18(1)(b) or (c) 5 April 2001 Commenced as per s. 13(5)(d)
S. 13(2)(a)(i)-(ii) in so far as it relates to old age (non-contributory) pension, blind pension, widow's and widower's (non-contributory) pension, one-parent family payment payable in respect of a widow or widower and orphan's (non-contributory) pension 6 April 2001 Commenced as per s. 13(5)(e)
S. 13(2)(a)(iii) in so far as they relate to unemployment assistance, pre-retirement allowance and farm assist 20 August 2001 Social Welfare Act 2001 (Sections 13(1)(a)(iii), (2)(a)(iii), (3)(b) and (4)(b)) (Commencement) Order 2001 (S.I. No. 407 of 2001), art. 2(a)
S. 13(2)(a)(iii) in so far as they relate to supplementary welfare allowance 3 September 2001 Social Welfare Act 2001 (Sections 13(1)(a)(iii), (2)(a)(iii), (3)(b) and (4)(b)) (Commencement) Order 2001 (S.I. No. 407 of 2001), art. 2(b)
S. 13(2)(a)(iii) in so far as they relate to disability allowance 5 September 2001 Social Welfare Act 2001 (Sections 13(1)(a)(iii), (2)(a)(iii), (3)(b) and (4)(b)) (Commencement) Order 2001 (S.I. No. 407 of 2001), art. 2(c)
S. 13(2)(a)(iii) in so far as they relate to one-parent family payment (other than where payable in respect of a widow or widower) 6 September 2001 Social Welfare Act 2001 (Sections 13(1)(a)(iii), (2)(a)(iii), (3)(b) and (4)(b)) (Commencement) Order 2001 (S.I. No. 407 of 2001), art. 2(d)
S. 13(2)(a)(iii) in so far as they relate to blind pension and one-parent family payment payable in respect of a widow or widower 7 September 2001 Social Welfare Act 2001 (Sections 13(1)(a)(iii), (2)(a)(iii), (3)(b) and (4)(b)) (Commencement) Order 2001 (S.I. No. 407 of 2001), art. 2(e)
S. 13(2)(b) in so far as it relates to unemployment assistance, pre-retirement allowance and farm assist 28 March 2001 Commenced as per s. 13(5)(a)
S. 13(2)(b) in so far as it relates to supplementary welfare allowance 2 April 2001 Commenced as per s. 13(5)(b)
S. 13(2)(b) in so far as it relates to disability allowance 4 April 2001 Commenced as per s. 13(5)(c)
S. 13(2)(b) in so far as it relates to one-parent family payment (other than where payable in respect of a widow or widower), carer's allowance and a relevant payment by virtue of the Social Welfare Act 1996 (7/1996), s. 18(1)(b) or (c) 5 April 2001 Commenced as per s. 13(5)(d)
S. 13(2)(b) in so far as it relates to old age (non-contributory) pension, blind pension, widow's and widower's (non-contributory) pension, one-parent family payment payable in respect of a widow or widower and orphan's (non-contributory) pension 6 April 2001 Commenced as per s. 13(5)(e)
S. 13(3)(a) in so far as it relates to unemployment assistance, pre-retirement allowance and farm assist 28 March 2001 Commenced as per s. 13(5)(a)
S. 13(3)(a) in so far as it relates to supplementary welfare allowance 2 April 2001 Commenced as per s. 13(5)(b)
S. 13(3)(a) in so far as it relates to disability allowance 4 April 2001 Commenced as per s. 13(5)(c)
S. 13(3)(a) in so far as it relates to one-parent family payment (other than where payable in respect of a widow or widower), carer's allowance and a relevant payment by virtue of the Social Welfare Act 1996 (7/1996), s. 18(1)(b) or (c) 5 April 2001 Commenced as per s. 13(5)(d)
S. 13(3)(a) in so far as it relates to old age (non-contributory) pension, blind pension, widow's and widower's (non-contributory) pension, one-parent family payment payable in respect of a widow or widower and orphan's (non-contributory) pension 6 April 2001 Commenced as per s. 13(5)(e)
S. 13(3)(b) in so far as they relate to unemployment assistance, pre-retirement allowance and farm assist 29 August 2001 Social Welfare Act 2001 (Sections 13(1)(a)(iii), (2)(a)(iii), (3)(b) and (4)(b)) (Commencement) Order 2001 (S.I. No. 407 of 2001), art. 2(a)
S. 13(3)(b) in so far as they relate to supplementary welfare allowance 3 September 2001 Social Welfare Act 2001 (Sections 13(1)(a)(iii), (2)(a)(iii), (3)(b) and (4)(b)) (Commencement) Order 2001 (S.I. No. 407 of 2001), art. 2(b)
S. 13(3)(b) in so far as they relate to disability allowance 5 September 2001 Social Welfare Act 2001 (Sections 13(1)(a)(iii), (2)(a)(iii), (3)(b) and (4)(b)) (Commencement) Order 2001 (S.I. No. 407 of 2001), art. 2(c)
S. 13(3)(b) in so far as they relate to one-parent family payment (other than where payable in respect of a widow or widower) 6 September 2001 Social Welfare Act 2001 (Sections 13(1)(a)(iii), (2)(a)(iii), (3)(b) and (4)(b)) (Commencement) Order 2001 (S.I. No. 407 of 2001), art. 2(d)
S. 13(3)(b) in so far as they relate to blind pension and one-parent family payment payable in respect of a widow or widower 7 September 2001 Social Welfare Act 2001 (Sections 13(1)(a)(iii), (2)(a)(iii), (3)(b) and (4)(b)) (Commencement) Order 2001 (S.I. No. 407 of 2001), art. 2(e)
S. 13(4)(a) in so far as it relates to unemployment assistance, pre-retirement allowance and farm assist 28 March 2001 Commenced as per s. 13(5)(a)
S. 13(4)(a) in so far as it relates to supplementary welfare allowance 2 April 2001 Commenced as per s. 13(5)(b)
S. 13(4)(a) in so far as it relates to disability allowance 4 April 2001 Commenced as per s. 13(5)(c)
S. 13(4)(a) in so far as it relates to one-parent family payment (other than where payable in respect of a widow or widower), carer's allowance and a relevant payment by virtue of the Social Welfare Act 1996 (7/1996), s. 18(1)(b) or (c) 5 April 2001 Commenced as per s. 13(5)(d)
S. 13(4)(a) in so far as it relates to old age (non-contributory) pension, blind pension, widow's and widower's (non-contributory) pension, one-parent family payment payable in respect of a widow or widower and orphan's (non-contributory) pension 6 April 2001 Commenced as per s. 13(5)(e)
S. 13(4)(b) in so far as they relate to unemployment assistance, pre-retirement allowance and farm assist 29 August 2001 Social Welfare Act 2001 (Sections 13(1)(a)(iii), (2)(a)(iii), (3)(b) and (4)(b)) (Commencement) Order 2001 (S.I. No. 407 of 2001), art. 2(a)
S. 13(4)(b) in so far as they relate to supplementary welfare allowance 3 September 2001 Social Welfare Act 2001 (Sections 13(1)(a)(iii), (2)(a)(iii), (3)(b) and (4)(b)) (Commencement) Order 2001 (S.I. No. 407 of 2001), art. 2(b)
S. 13(4)(b) in so far as they relate to disability allowance 5 September 2001 Social Welfare Act 2001 (Sections 13(1)(a)(iii), (2)(a)(iii), (3)(b) and (4)(b)) (Commencement) Order 2001 (S.I. No. 407 of 2001), art. 2(c)
S. 13(4)(b) in so far as they relate to one-parent family payment (other than where payable in respect of a widow or widower) 6 September 2001 Social Welfare Act 2001 (Sections 13(1)(a)(iii), (2)(a)(iii), (3)(b) and (4)(b)) (Commencement) Order 2001 (S.I. No. 407 of 2001), art. 2(d)
S. 13(4)(b) in so far as they relate to blind pension and one-parent family payment payable in respect of a widow or widower 7 September Social Welfare Act 2001 (Sections 13(1)(a)(iii), (2)(a)(iii), (3)(b) and (4)(b)) (Commencement) Order 2001 (S.I. No. 407 of 2001), art. 2(e)
S. 13(5), (6) 23 March 2001 Commenced on enactment
S. 14 23 March 2001 Commenced on enactment
S. 15 in so far as it relates to retirement pension, invalidity pension, a relevant payment by virtue of the Social Welfare Act 1996 (7/1996), s. 18(1)(a), (b) or (c), one-parent family payment (other than where payable in respect of a widow or widower) and carer's allowance 5 April 2001 Commenced as per s. 15(2)(a)
S. 15 in so far as it relates to death benefit  of the Social Welfare (Consolidation) Act 1993 (27/1993), s. 60, 61 or 62, old age (contributory) pension, widow's and widower's (contributory) pension, old age (non-contributory) pension, blind pension, widow's and widower's (non-contributory) pension and one-parent family payment payable in respect of a widow or widower 6 April 2001 Commenced as per s. 15(2)(b)
S. 16 4 April 2001 Commenced as per s. 16(2)
S. 17 in so far as it relates to disability allowance 4 April 2001 Commenced as per s. 17(2)(a)
S. 17 in so far as it relates to invalidity pension 5 April 2001 Commenced as per s. 17(2)(b)
S. 17 in so far as it relates to disablement pension and blind pension 6 April 2001 Commenced as per s. 17(2)(c)
S. 18 23 March 2001 Commenced on enactment
S. 19 6 April 2001 Commenced as per s. 19(2)
Ss. 20, 21 23 March 2001 Commenced on enactment
S. 22 2 July 2001 Social Welfare Act 2001 (Section 22) (Commencement) Order 2001 (S.I. No. 300 of 2001), art. 2
S. 23 28 March 2001 Commenced as per s. 23(3)
S. 24 23 March 2001 Commenced on enactment
S. 25 27 July 2001 Social Welfare Act 2001 (Section 25) (Commencement) Order 2001 (S.I. No. 360 of 2001), art. 2
S. 26 28 June 2001 Social Welfare Act 2001 (Section 26) (Commencement) Order 2001 (S.I. No. 301 of 2001), art. 2
S. 27 6 April 2001 Commenced as per s. 27(2)
S. 28 23 March 2001 Commenced on enactment
Ss. 29-31 29 May 2001 Social Welfare Act 2001 (Part 5) (Commencement) Order 2001 (S.I. No. 243 of 2001), art. 2
S. 32 in so far as it relates to unemployment benefit 27 December 2001 Commenced as per s. 32(2)(a)
S. 32 in so far as it relates to disability benefit, health and safety benefit, injury benefit and disablement gratuity 31 December 2001 Commenced as per s. 32(2)(b)
S. 32 in so far as it relates to carer's benefit, retirement pension, invalidity pension and a relevant payment by virtue of the Social Welfare Act 1996 (7/1996), s. 18(1)(a) 3 January 2002 Commenced as per s. 32(2)(c)
S. 32 in so far as it relates to disablement pension, death benefit of the Social Welfare (Consolidation) Act 1993 (27/1993), s. 60, 61 or 62, old age (contributory) pension, widow's and widower's (contributory) pension, orphan's (contributory) allowance and bereavement grant 4 January 2002 Commenced as per s. 32(2)(d)
S. 33 in so far as it relates to unemployment assistance, pre-retirement allowance and farm assist 26 December 2001 Commenced as per s. 33(2)(a)
S. 33 in so far as it relates to supplementary welfare allowance 31 December 2001 Commenced as per s. 33(2)(b)
S. 33 in so far as it relates to disability allowance 2 January 2002 Commenced as per s. 33(2)(c)
S. 33 in so far as it relates to one-parent family payment (other than where payable in respect of a widow or widower), carer's allowance and a relevant payment by virtue of the Social Welfare Act 1996 (7/1996), s. 18(1)(b) or (c) 3 January 2002 Commenced as per s. 33(2)(d)
S. 33 in so far as it relates to old age (non-contributory) pension, blind pension, widow's and widower's (non-contributory) pension, one-parent family payment payable in respect of a widow or widower and orphan's (non-contributory) pension 4 January 2002 Commenced as per s. 33(2)(e)
S. 34 1 January 2002 Commenced as per s. 34(2)
S. 35 3 January 2002 Commenced as per s. 35(2)
S. 36 1 January 2002 Commenced as per s. 36(2)
S. 37(1)-(5) in so far as it relates to unemployment assistance, pre-retirement allowance and farm assist 26 December 2001 Commenced as per s. 37(7)(a)
S. 37(1)-(5) in so far as it relates to supplementary welfare allowance 31 December 2001 Commenced as per s. 37(7)(b)
S. 37(1)-(5) in so far as it relates to disability allowance 2 January 2002 Commenced as per s. 37(7)(c)
S. 37(1)-(5) in so far as it relates to one-parent family payment (other than where payable in respect of a widow or widower), carer's allowance and a relevant payment by virtue of the Social Welfare Act 1996 (7/1996), s. 18(1)(b) or (c) 3 January 2002 Commenced as per s. 37(7)(d)
S. 37(1)-(5) in so far as it relates to old age (non-contributory) pension, blind pension, widow's and widower's (non-contributory) pension, one-parent family payment payable in respect of a widow or widower and orphan's (non-contributory) pension 4 January 2002 Commenced as per s. 37(7)(e)
S. 37(6) in so far as it relates to unemployment assistance, pre-retirement allowance and farm assist 26 December 2001 Social Welfare Act 2001 (Section 37 (6)) (Commencement) Order 2001 (S.I. No. 618 of 2001), art. 2(a)(i)
S. 37(6) in so far as it relates to unemployment benefit 27 December 2001 Social Welfare Act 2001 (Section 37 (6)) (Commencement) Order 2001 (S.I. No. 618 of 2001), art. 2(a)(ii)
S. 37(6) in so far as it relates to disability benefit, maternity benefit, adoptive benefit, health and safety benefit, injury benefit and supplementary welfare allowance 31 December 2001 Social Welfare Act 2001 (Section 37 (6)) (Commencement) Order 2001 (S.I. No. 618 of 2001), art. 2(a)(iii)
S. 37(6) in so far as it relates the Social Welfare (Consolidation) Act 1993 (27/1993), ss. 12(2), 18(2), 24 and 24B(3), respite care grant, child benefit and family income supplement 1 January 2002 Social Welfare Act 2001 (Section 37 (6)) (Commencement) Order 2001 (S.I. No. 618 of 2001), art. 2(a)(iv)
S. 37(6) in so far as it relates to disability allowance 2 January 2002 Social Welfare Act 2001 (Section 37 (6)) (Commencement) Order 2001 (S.I. No. 618 of 2001), art. 2(a)(v)
S. 37(6) in so far as it relates to retirement pension 3 January 2002 Social Welfare Act 2001 (Section 37 (6)) (Commencement) Order 2001 (S.I. No. 618 of 2001), art. 2(a)(vi)
S. 37(6) in so far as it relates to old age (contributory) pension 4 January 2002 Social Welfare Act 2001 (Section 37 (6)) (Commencement) Order 2001 (S.I. No. 618 of 2001), art. 2(a)(vii)
S. 37(6)  in so far as it relates to any other scheme 1 January 2002 Social Welfare Act 2001 (Section 37 (6)) (Commencement) Order 2001 (S.I. No. 618 of 2001), art. 2(b)
S. 37(7), (8) 23 March 2001 Commenced on enactment
S. 38 29 May 2001 Social Welfare Act 2001 (Section 38) (Commencement) Order 2001 (S.I. No. 244 of 2001), art. 2
S. 39 1 January 2002 Commenced as per s. 39(2)
Sch. A See s. 4
Sch. B See s. 5
Sch. C See s. 32
Sch. D See s. 33
Sch. E See s. 36
Sch. F See s. 37

Amendments and other effects

How AffectedAffecting Provision
Rep. in pt. with transit. provns. 26/2005, ss. 360 (1) (2), 361, 362, 364 (1), sch. 7
Ss. 32, 33, 35 rep. 51/2001, s.8 (1)
S. 36, rep. with savings. 51/2001, s.8 (2)

SIs made under the Act

SectionSIs made under the Act
S. 4 Social Welfare (Transitional Arrangements) (Alignment of Income Tax Year with Calendar Year) (No. 1) Regulations 2004 (S.I. No. 848 of 2004)
  Social Welfare (Transitional Arrangements) (Alignment of Income Tax Year with Calendar Year) Regulations, 2004 (S.I. No. 159 of 2004)
  Social Welfare (Transitional Arrangements (Alignment of Income Tax Year with Calendar Year) Regulations, 2003 (S.I. No. 74 of 2003)
  Social Welfare (Transitional Arrangements) (Alignment of Income Tax Year with Calendar Year) Regulations, 2002 (S.I. No. 480 of 2002)
S. 29 Social Welfare (Transitional Arrangements) (Alignment of Income Tax Year with Calendar Year) (No. 1) Regulations 2004 (S.I. No. 848 of 2004)
  Social Welfare (Transitional Arrangements) (Alignment of Income Tax Year with Calendar Year) Regulations, 2004 (S.I. No. 159 of 2004)
  Social Welfare (Transitional Arrangements (Alignment of Income Tax Year with Calendar Year) Regulations, 2003 (S.I. No. 74 of 2003)
  Social Welfare (Transitional Arrangements) (Alignment of Income Tax Year with Calendar Year) Regulations, 2002 (S.I. No. 480 of 2002)
  Social Welfare (Transitional Arrangements) (Alignment of Income Tax Year with Calendar Year) Regulations, 2001 (S.I. No. 654 of 2001)