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Updated to 20 November 2024 (Act No. 48 of 2024 and S.I. No. 663 of 2024)

Finance Act 1993*
No. 13 of 1993

Contents

Commencement

SectionCommencement DateCommencement Information
No commencement information as there is no commencement order

Amendments and other effects

How AffectedAffecting Provision
Pt. 1 (ss. 1-51) rep., ctnc. of instrs., etc. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
Pt. 2 Ch. 2 (Ss. 57-64) transfer of functions under S.I. No. 815 of 2007, arts. 1(2), 3(1) & schedule, pt 1
Certain functions transferred to Mayor of Limerick 7/2024, ss. 1(3), 10, & sch. 1 part 2
Ss. 28, 29 references to the chief executive of Limerick City and County Council construed as a reference to the director general 7/2024, ss. 1(3), 10, 26 & sch. 1 part 2
S. 57 am. 16/2012, ss. 1(2), 56(a)
S. 59(1) del. 16/2012, ss. 1(2), 56(b)(i)
S. 59(2) am. 16/2012, ss. 1(2), 56(b)(ii)
S. 60 (1) (a) (2) (a) am. 5/2003, s. 7
S. 60(1) del. 16/2012, ss. 1(2), 56(c)
S. 60(2) substit. 13/1994, s. 86
S. 60(3) persons and purposes for access prescribed under S.I. No. 287 of 2015, reg. 2, schedule
  S.I. No. 64 of 2015, reg. 2 & schedule
  S.I. No. 355 of 1999, reg. 1(2) & schedule
  S.I. No. 319 of 2000, reg. 1 & schedule
  S.I. No. 621 of 2002, reg. 1(2) & schedule
  S.I. No. 846 of 2005, reg. 1(2) & schedule
  S.I. No. 382 of 2009, reg. 2 & schedule
  S.I. No. 414 of 2013, reg. 2 and schedule
  S.I. No. 338 of 1996, reg. 2, schedule
S. 61 (1) substit. 13/1994, s. 87
S. 61(1)(a)(i) del. 16/2012, ss. 1(2), 56(d)(i)
S. 61(1)(a)(ii) am. 16/2012, ss. 1(2), 56(d)(ii)
S. 61(2)(a) del. 16/2012, ss. 1(2), 56(d)(iii)
S. 61(2)(b) am. 16/2012, ss. 1(2), 56(d)(iv)
S. 61 (2) substit. 13/1994, s. 87
Ss. 69, 72, 79 (5) (6) rep. 2/1999, ss. 106, 109, sch. 3, pt. 1, col. 3
S. 67 rep. with trans. provns.* 3/2003, ss. 83, 86, sch. 1
S. 68 rep. with trans. provns.* 3/2003, ss. 83, 86, sch. 1
S. 73 rep. with trans. provns.* 3/2003, ss. 83, 86, sch. 1
S. 74 rep. with trans. provns.* 3/2003, ss. 83, 86, sch. 1
S. 74, s. 7/2001, s.167 (2) (a)
S. 75 rep. with trans. provns.* 3/2003, ss. 83, 86, sch. 1
S. 75 (3), subsec. substit. 7/2001, s.167 (2) (b)
S. 76 rep. 7/2001, ss. 149-152, sch. 3
S. 79(4) repealed 25/2008, s. 57(1) and (2) and Schedule 1
Pt. 3(ss. 81 - 99)(in so far as it is unrepealed) rep. 31/2010, ss. 123, 125 & sch. 8, pt. 1
S. 89 (1), subsec. substit. 8/1995, s.113
Ss. 100-106 rep. 31/1999, ss. 160, 163, sch. 3
S. 101 (2) (a), rep. with conds. 2/1999, s.197, sch. 6, col. 3
S. 106 (1), subsec. ins. 13/1994, s.106 (a)
S. 106 (2) am. 13/1994, s.106 (b)
  8/1995, s.148 (a)
S. 106 (2) (a) am. 8/1995, s.148 (b)
S. 106 (2) (a) (i), subpar. del. 8/1995, s.148 (c)
S. 106 (2) (a) (ii), subpar. substit. 8/1995, s.148 (d)
S. 106 (2) (b) am. 8/1995, s.148 (e)
  39/1997, ss. 1097, 1100, 1102, 1103, sch. 31
S. 106 (3), subsec. ins. 13/1994, s.106 (c)
S. 106 (3) (b), par. substit. 2/1999, s.143
Pt. 6, ch.1 (ss. 109-119) payments disregarded for purposes of 17/2006, ss. 1(3), 8(4), 11(5)
Pt. 6, ch. 1 (ss. 109-119) rep. 7/2001, s.225 (1)
S. 109 am. 13/1994, s.137 (1) (2)
S. 109, def. am. 3/2000, s.147 (1) (a) (2)
S. 109, def. substit. 3/2000, s.147 (1) (b) (2)
S. 109 (1) am. 39/1997, ss. 1097, 1100, 1102, 1103, sch. 31
S. 110 (1), non. applic of. 13/1994, s.125 (1)
S. 111 (g) (ii) am. 13/1994, s.138 (1) (a) (2)
S. 111 (g) (iia), subpar. ins. 13/1994, s.138 (1) (a) (2)
S. 111 (g) (iii), prov. ins. 13/1994, s.138 (1) (b)
S. 111 (l) (i)-(iv) am. 7/2001, s.240, sch. 5
S. 112 (a) (i) (A) am. 39/1997, ss. 1097, 1100, 1102, 1103, sch. 31
S. 112 (a) (i) (B) am. 39/1997, ss. 1097, 1100, 1102, 1103, sch. 31
S. 112 (a) (iii) am. 39/1997, ss. 1097, 1100, 1102, 1103, sch. 31
S. 112 (c) del. 13/1994, s.139 (1) (a) (2)
S. 112 (d) am. 39/1997, ss. 1097, 1100, 1102, 1103, sch. 31
S. 112 (d), par. substit. 13/1994, s.139 (1) (b) (2)
S. 115, am. with saving. 15/2002, ss. 1 (2), 16
S. 115A, new s. 13/1994, s.140 (1) (2)
S. 115A (1), appl. with mods. 26/1995, ss. 1 (2) (a), 53
  33/1996, ss. 1 (2), 36
  22/1997, s.143 (1)
S. 117 am. 5/2005, ss. 145 (5) (a) (iii) (b), 150 (9)
S. 117 (b) (c) am. 3/1998, s.127
S. 117 (b) am. 5/2002, s.129 (5) (a) (7)
S. 133 (1) am. 39/1997, ss. 1097, 1100, 1102, 1103, sch. 31
S. 133 (1), subsec. substit. 5/2002, s.122 (a)
S. 133 (2) am. 5/2002, s.122 (b)
S. 133 (2) (b) am. 7/2001, s.226
S. 133 (3), subsec. substit. 5/2002, s.122 (c)
S. 135 rep. 37/2014, s. 99(2), sch. 4
S. 135 (4) am. 13/1994, s.159 (2)
S. 135 (6) am. 13/1994, s.159 (3) (7)
S. 138 (1) (b) (iv), subpar. substit. 3/2000, s.156
S. 138(1)(b)(v) subpar. ins. 18/2008, s. 8(4)
S. 138(1)(ca) par. ins. 37/2007, ss. 2, 15(a)
S. 138(1)(cb) par. ins. 37/2007, ss. 2, 15(a)
S. 139(12) subsec. ins. 37/2007, ss. 2, 15(b)
S. 140 rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
S. 143 (2)(8) rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
S. 143(9) rep. 31/2010, ss. 123, 125 & sch. 8, pt. 1
S. 143(4) rep. 31/2010, ss. 123, 125 & sch. 8, pt. 1
Sch. 1 rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30

SIs made under the Act

SectionSIs made under the Act
S. 56 Vehicle Registration Tax (Repayments in Certain Cases) Regulations 1995 (S.I. No. 154 of 1995)
S. 58 Finance Act 1993 (Section 60) Regulations 2013 (S.I. No. 414 of 2013)
  Finance Act 1993 (Section 60) Regulations 2009 (S.I. No. 382 of 2009)
  Road Vehicles (Registration and Licensing) (Amendment) Regulations 2004 (S.I. No. 213 of 2004)
S. 58(1) Finance Act 1993 (Section 60) Regulations 2005 (S.I. No. 846 of 2005)
  Finance Act 1993 (Section 60) Regulations 2002 (S.I. No. 621 of 2002)
  Finance Act 1993 (Section 60) Regulations 2000 (S.I. No. 319 of 2000)
  Finance Act 1993 (Section 60) Regulations 1999 (S.I. No. 355 of 1999)
  Finance Act 1993 (Section 60) Regulations 1996 (S.I. No. 338 of 1996)
S. 60 Finance Act 1993 (Section 60) Regulations 2013 (S.I. No. 414 of 2013)
  Finance Act 1993 (Section 60) Regulations 2009 (S.I. No. 382 of 2009)
  Road Vehicles (Registration and Licensing)(Amendment) Regulations 1997 (S.I. No. 405 of 1997)
  Road Vehicles (Registration and Licensing)(Amendment) Regulations 1995 (S.I. No. 125 of 1995)
  Road Vehicles (Registration and Licensing) (Amendment) Regulations 1994 (S.I. No. 277 of 1994)
S. 60(2)(b) Road Vehicles (Registration and Licensing) (Amendment) Regulations 2014 (S.I. No. 509 of 2014)
S. 60(3) National Vehicle and Driver File (Access) (Amendment) Regulations 2017 (S.I. No. 179 of 2017)
  National Vehicle and Driver File (Access) (No. 2) Regulations 2015 (S.I. No. 287 of 2015)
  National Vehicle and Driver File (Access) Regulations 2015 (S.I. No. 64 of 2015)
  Finance Act 1993 (Section 60) Regulations 2005 (S.I. No. 846 of 2005)
  Finance Act 1993 (Section 60) Regulations 2002 (S.I. No. 621 of 2002)
  Finance Act 1993 (Section 60) Regulations 2000 (S.I. No. 319 of 2000)
  Finance Act 1993 (Section 60) Regulations 1999 (S.I. No. 355 of 1999)
  Finance Act 1993 (Section 60) Regulations 1996 (S.I. No. 338 of 1996)
S. 61 Road Vehicles (Registration and Licensing)(Amendment) Regulations 1997 (S.I. No. 405 of 1997)
  Road Vehicles (Registration and Licensing)(Amendment) Regulations 1995 (S.I. No. 125 of 1995)
  Road Vehicles (Registration and Licensing) (Amendment) Regulations 1994 (S.I. No. 277 of 1994)

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

*See also S.I. No. 379 of 2004, regs. 2, 44