Updated to 12 March 2019 (Act No. 7 of 2019 and S.I. No. 89 of 2019)

Finance Act 2007*
No. 11 of 2007

Contents

Commencement

SectionCommencement DateCommencement Information
S. 16 1 January 2007 Finance Act 2007 (Section 16)(Commencement) Order 2009 (S.I. No. 447 of 2009), art. 2
S. 19 6 September 2007 Finance Act 2007 (Commencement of Section 19(1)) Order 2007) (S.I. No. 614 of 2007), art. 2
S. 51 27 February 2009 Finance Act 2007 (Commencement of Section 51(1)) Order 2009 (S.I. No. 68 of 2009), art. 2
S. 104 3 December 2007 Finance Act 2007 (Commencement of Section 104(1)) Order 2007 (S.I. No. 783 of 2007), art. 2
S. 109(1)(a) 1 October 2007 Finance Act 2007 (Commencement of Section 109) Order 2007 (S.I. No. 649 of 2007), art. 2

Amendments and other effects

How AffectedAffecting Provision
S. 13 references construed Sport Ireland Act 2015 (No. 15 of 2015), ss. 6, 31
To be construed as if new par. 19(1)(ea) temporarily inserted. ** European Communities(Income Tax Relief for Investment in Corporate Trades "Business Expansion Scheme and Seed Capital Scheme) Regulations 2007 (S.I. No. 613 of 2007), regs. 1(2) and 2(a)(i)
S. 19 functions transferred and references construed County Enterprise Boards (Dissolution) Act 2014 (No. 4 of 2014), ss. 4, 6(1),(2), 14(2)
S. 19(1)(g) temporary amendment ** European Communities(Income Tax Relief for Investment in Corporate Trades "Business Expansion Scheme and Seed Capital Scheme) Regulations 2007 (S.I. No. 613 of 2007), regs. 1(2) and 2(a)(ii)
S. 19(2)(a)(iii) temporary amendment** European Communities(Income Tax Relief for Investment in Corporate Trades "Business Expansion Scheme and Seed Capital Scheme) Regulations 2007 (S.I. No. 613 of 2007), regs. 1(2) and 2(b)
S. 59(b) deleted Finance Act 2008 (No. 3 of 2008), s. 71(2) and (3)
S.s 67-73 repealed Finance Act 2008 (No. 3 of 2008), s. 76(1) and (2), sch. 3, pt. 1
Pt. 3 (ss. 75 - 98)(in so far as it is unrepealed) rep. Value-Added Tax Consolidation Act 2010 (No. 31 of 2010), ss. 123, 125 & sch. 8, pt. 1
S. 96(b) amended Finance Act 2008 (No. 3 of 2008), s. 141, sch. 8, pars. 5 and 7(e)
S. 110 repealed Finance (No. 2) Act 2008 (No. 25 of 2008), s. 82(2)
S. 121(in so far as it relates to value-added tax) rep. Value-Added Tax Consolidation Act 2010 (No. 31 of 2010), ss. 123, 125 & sch. 8, pt. 1
S. 127 repealed with saver Customs Act 2015 (No. 18 of 2015), ss. 1(3), (4), 3(1), 4, 5, sch. 1 pt. 1, item 50
S. 130(4) rep. Value-Added Tax Consolidation Act 2010 (No. 31 of 2010), ss. 123, 125 & sch. 8, pt. 1
Sch. 3 rep. Value-Added Tax Consolidation Act 2010 (No. 31 of 2010), ss. 123, 125 & sch. 8, pt. 1
Sch. 4, para. 3 rep. Value-Added Tax Consolidation Act 2010 (No. 31 of 2010), ss. 123, 125 & sch. 8, pt. 1
Sch. 4, para. 6(c) rep. Value-Added Tax Consolidation Act 2010 (No. 31 of 2010), ss. 123, 125 & sch. 8, pt. 1

SIs made under the Act

SectionSIs made under the Act
None

* Commencement information is only provided where a commencement order has been made. **At time of making, foreseen that amendment in place until passing of Finance Act 2008. Regulation 1(2) reads - These Regulations cease to have effect when a money bill containing provisions giving effect to Commission Decision of 24 August 2007 (notified under document number C(2007) 4060) is enacted.