Updated to 15 May 2019 (Act No. 10 of 2019 and S.I. No. 219 of 2019)

Finance Act 2005*
No. 5 of 2005

Contents

Commencement

SectionCommencement DateCommencement Information
S. 16 5 April 2007 Finance Act 2005 (Commencement of Section 16) Order 2007 (S.I. No. 170 of 2007), art. 2
S. 21(1)(e)(ii) 23 September 2005 Finance Act 2005 (Section 21 (1)(e)(ii)) (Commencement) Order 2005 (S.I. No. 570 of 2005), art. 2
Ss. 22 - 26 1 June 2006 Finance Act 2005 (Chapter 3 of Part 2 Commencement Order 2006 (S.I. No. 229 of 2006), art. 2
S. 32 27 July 2006 Finance Act 2005 (Commencement of Section 32) Order 2006 (S.I. No. 399 of 2006), art. 2
S. 64(b) (so much of the amendment of Schedule 2 to the Finance Act 1999, in so far as it relates to rates of mineral oil tax on coal) 1 July 2005 Finance Act 2005 (Commencement of Certain Provisions of Chapter 2 of Part 2) Order 2005 (S.I. No. 284 of 2005), art. 2(b)
Ss. 65, 66 1 July 2005 Finance Act 2005 (Commencement of Certain Provisions of Chapter 2 of Part 2) Order 2005 (S.I. No. 284 of 2005), art. 2(a)
S. 67(b) 1 July 2005 Finance Act 2005 (Commencement of Certain Provisions of Chapter 2 of Part 2) Order 2005 (S.I. No. 284 of 2005), art. 2(a)
S. 69 1 July 2005 Finance Act 2005 (Commencement of Certain Provisions of Chapter 2 of Part 2) Order 2005 (S.I. No. 284 of 2005), art. 2(a)
S. 87 1 July 2005 Finance Act 2005 (Commencement of Section 87 Order 2005 (S.I. No. 291 of 2005), art. 2
S. 100(1)(a), (b) 1 May 2005 Finance Act 2005 (Commencement of Sections 100 and 104(1)(b)) Order 2005 (S.I. No. 225 of 2005), art. 2
S. 104(1)(b) 1 May 2005 Finance Act 2005 (Commencement of Sections 100 and 104(1)(b)) Order 2005 (S.I. No. 225 of 2005), art. 2

Amendments and other effects

How AffectedAffecting Provision
S. 21(2)(c) am. 6/2006, s. 14(3), (4)(a)
S. 42(2) substit. 6/2006, ss. 48(2), 130(8)
S. 71 am. 6/2006, s. 127(a) and Sch. 2, pars. 7 and 9(g)
S. 71(1) am. 8/2013, s. 56(a)
  9/2012, s. 76(a)
  S.I. No. 608 of 2010, regs. 1(2), 3(a)
  5/2010, ss. 91(1)(a) & (b), (4)
S. 71(2) del. 9/2012, s. 76(b)
S. 71(3) substit. S. I. No. 608 of 2010, regs. 1(2), 3(b)
S. 71(4) del. 9/2012, s. 76(b)
S. 72 substit. 9/2012, s. 76(c)
  5/2010, ss. 91(2), (4)
S. 73 (1) substit. 5/2010, ss. 91(3), (4)
S. 74 conditions for deferment of tax prescribed S.I. No. 261 of 2006, regs. 2, 32(1)
S. 75(3) substit. 9/2012, s. 76(d)
S. 75(4) substit. 9/2012, s. 76(d)
S. 76(1) substit. 9/2012, s. 76(e)
S. 76(1A) ins. 9/2012, s. 76(e)
S. 76(1B) ins. 9/2012, s. 76(e)
S. 77 repayment of tax conditions prescribed S.I. No. 261 of 2006, regs. 2, 33
S. 77 applied S.I. No. 261 of 2006, regs. 2, 10(1)(c)
S. 77 substit. 9/2012, s. 76(f)
S. 77(1)(f) am. 6/2011, s. 81 & sch. 3, paras. 7, 10(c)
S. 78 serious offence under revenue offence for purposes of Act 3/2011, s. 1(1)
S. 78 surveillance authorisation for arrestable offence under 19/2009, ss. 4-7
S. 78(1) am. 9/2012, s. 76(g)
S. 78(2) am. 6/2006, s. 82
  3/2008, s. 77
S. 78(3) am. 8/2013, s. 56(b)
S. 78(5)(a) am. 6/2006, s. 82
  3/2008, s. 77
S. 78(5)(b) am. 5/2010, s. 101(a)
S. 78(5A) ins. 5/2010, s. 101(b)
S. 78A ins. 8/2013, s. 56(c)
S. 80(1) am. 9/2012, s. 76(h)
S. 80(2) del. 9/2012, s. 76(i)
S. 82 del. 9/2012, s. 76(j)
S. 83(1A) subsec. ins. 6/2006, s. 87
S. 83(1A) am. 9/2012, s. 76(k)
Pt. 3 (ss. 98 - 113)(in so far as it is unrepealed) rep. 31/2010, ss. 123, 125 & sch. 8, pt. 1
S. 144(3) rstrct. S. I. No. 317 of 2005, reg. 2
S. 148 rep. 37/2014, s. 99(2), Sch. 4
S. 150(4) rep. 31/2010, ss. 123, 125 & sch. 8, pt. 1
Sch. 2 substituted 30/2018, ss. 34, 34
  41/2017, ss. 49, 49
  18/2016, ss. 36, 36
  52/2015, s. 45
  37/2014, s. 60
  41/2013, s. 53
  8/2013, s. 49
  12/2009, s. 16
  25/2008, s. 52
  3/2008, s. 74
  11/2007, s. 62
  9/2012, s. 69

SIs made under the Act

SectionSIs made under the Act
S. 83 Tobacco Products Tax Regulations 2006 (S.I. No. 261 of 2006)

*Commencement information is only provided where a commencement order has been made.