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Updated to 13 September 2023 (Act No. 25 of 2023 and S.I. No. 452 of 2023)

Finance Act 2003*
No. 3 of 2003

Contents

Commencement

SectionCommencement DateCommencement Information
S. 17 (in part) Various Finance Act 2003 (Commencement of Section 17) Order 2003 (S.I. No. 508 of 2003)
S. 19 1 January 2003 Finance Act 2003 (Section 19) (Commencement) Order 2004 (S.I. No. 427 of 2004), art. 2
Ss. 73-86 1 July 2004 Finance Act 2003 (Commencement of Chapter 1 of Part 2) Order 2004 (S.I. No. 373 of 2004), art. 2
S. 101 1 July 2003 Finance Act 2003 (Section 101) (Commencement) Order 2003 (S.I. No. 247 of 2003), art. 2
S. 102 28 May 2004 Finance Act 2003 (Section 102) (Commencement) Order 2004 (S.I. No. 232 of 2004), art. 2
S. 104 1 May 2003 Finance Act 2003 (Section 104) (Commencement) Order 2003 (S.I. No. 172 of 2003), art. 2
Ss. 107-110 1 June 2003 Finance Act 2003 (Commencement of Certain Provisions of Chapter 2 of Part 2) Order 2003 (S.I. No. 244 of 2003), art. 2
S. 111 1 May 2003 Finance Act 2003 (Section 111) (Commencement) Order 2003 (S.I. No. 173 of 2003), art. 2
Ss. 124, 125 1 November 2003 Finance Act 2003 (Commencement of Sections 124, 125, 129 and 130(B)) Order 2003 (S.I. No. 512 of 2003), art. 2
S. 129 1 November 2003 Finance Act 2003 (Commencement of Sections 124, 125, 129 and 130(B)) Order 2003 (S.I. No. 512 of 2003), art. 2
S. 130(b) 1 November 2003 Finance Act 2003 (Commencement of Sections 124, 125, 129 and 130(B)) Order 2003 (S.I. No. 512 of 2003), art. 2
S. 142(1) Various Finance Act 2003 (Commencement of Section 142) Order 2003 (S.I. No. 514 of 2003), art. 3
S. 145 Various Finance Act 2003 (Commencement of Section 145) Order 2003 (S.I. No. 515 of 2003)
S. 146 1 October 2003 Finance Act 2003 (Section 146) (Commencement) Order 2003 (S.I. No. 466 of 2003), art. 2
S. 164 28 July 2008 Finance Act 2003 (Commencement of Section 164) Order 2008 (S.I. No. 308 of 2008), art. 2

Amendments and other effects

How AffectedAffecting Provision
S. 10 references to the Financial Services Ombudsman, the Deputy Financial Services Ombudsman or the Pensions Ombudsman shall, on and after the establishment day, be construed as Financial Services and Pensions Ombudsman 22/2017, s. 29(3)
S. 12(2)(a) am. 8/2004, s. 89, sch. 3, 4, 5 (d)
S. 15 functions transferred and references construed 4/2014, ss. 4, 6(1),(2), 14(2)
S. 26 references construed 1/2014, ss. 1(22), 9(2),(3), 25(2)
S. 49(1), day appointed S.I. No. 245 of 2003, art. 2
S. 64 references construed 44/2015, ss. 5(1), 38(1)
S. 64(a) references construed 15/2015, ss. 6, 31
S. 73 am. 52/2015, s. 43(1)(a)
  6/2006, s. 127 and sch. 2, par. 6, 9(f)
S. 73(1) amended 45/2021, s. 43(a)(i), (ii)
  9/2012, s. 75(a)
  3/2008, s. 141 and sch. 8, par. 4(a) and 7(d)
  5/2010, ss. 92(1)(a), (2)
  8/2004, ss. 43(1)(a), 94 (8)
  5/2005, ss. 61(1)(a)-(c), 70, 150 (9)
S. 73(2) amended 23/2020, ss. 2(1)(f), 77(a)(i)
S. 73(2A) inserted 23/2020, ss. 2(1)(f), 77(a)(ii)
S. 73(3) amended 23/2020, ss. 2(1)(f), 77(a)(iii)
S. 75(1) substit. 9/2012, s. 75(b)
  5/2010, ss. 92(1)(b), (2)
S. 75(1A) ins. 9/2012, s. 75(b)
S. 75(2), subsec. substit. 3/2008, s. 141 and sch. 8, par. 4(b) and 7(d)
  8/2004, ss. 43 (1) (b), 94 (8)
S. 75(3) am. 6/2011, s. 81 & sch. 3, paras. 6, 10(c)
S. 75(4) subsec. ins. 6/2006, s. 78
S. 76(1) substit. 5/2010, ss. 92(1)(c), (2)
S. 76(2) conditions prescribed for deferment under S.I. No. 379 of 2004, regs. 2, 29
S. 77(b), (c), (d), denaturing process prescribed for relief under S.I. No. 379 of 2004, regs. 2, 32, 33
S. 77(c) substituted 45/2021, s. 43(b)(i)
S. 77(d) substituted 45/2021, s. 43(b)(ii)
S. 77(1)(aa) ins. 9/2012, s. 75(c)
S. 77(f) (g), pars. substit. 8/2004, ss. 43(1)(c), 94(8)
S. 78(3)(b) substit. 9/2012, s. 75(d)
S. 78A , s. 5/2005, ss. 63, 70, 150(9)
S. 78A(1) amended 45/2021, s. 44
  23/2020, ss. 2(1)(f), 77(b)
  37/2014, ss. 59(1)(a), 59(2)
S. 78A(1)(a) amended 44/2022, ss. 48(1)(a)(i), 48(2)
  45/2019, ss. 43(1)(a), 43(2)
  18/2016, ss. 37(1)(a), 37(2)
S. 78A(2) substit. 52/2015, ss. 43(2), 43(1)(b)
  25/2008, s. 51
S. 78A(3)(b)(ii) amended 44/2022, ss. 48(1)(a)(ii), 48(2)
  45/2019, ss. 43(1)(b), 43(2)
  18/2016, ss. 37(1)(b), 37(2)
  37/2014, ss. 59(1)(b), 59(2)
S. 78A(4) substit. 3/2008, s. 73
S. 78A(4)(b) amended 44/2022, ss. 48(1)(a)(iii), 48(2)
  45/2019, ss. 43(1)(c), 43(2)
  18/2016, ss. 37(1)(c), 37(2)
  37/2014, ss. 59(1)(c), 59(2)
S. 78B inserted 45/2021, s. 43(c)
S. 78B(1) substituted 44/2022, ss. 48(1)(b), 48(2)
S. 78C inserted 44/2022, ss. 48(1)(c), 48(2)
S. 79 , s. 5/2005, ss. 62, 70, 150(9)
S. 79 serious offence under revenue offence for purposes of Act 3/2011, s.1(1)
S. 79 surveillance autorisation for arrestable offence under 19/2009, ss. 4-7
S. 79(1) am. 9/2012, s. 75(e)
S. 79(3) del. 9/2012, s. 75(f)
S. 79(4) del. 9/2012, s. 75(f)
S. 79(5)(d) substit. 9/2012, s. 75(g)
S. 79(7) am. 5/2010, s. 100(a)
  3/2008, s. 77
  6/2006, s. 82
S. 79(8) am. 5/2010, s. 100(b)
S. 79(8)(a) am. 3/2008, s. 77
S. 79(8)(b) am. 5/2010, s. 100(c)
S. 79(8A) ins. 5/2010, s. 100(d)
S. 80 repealed with saver 18/2015, ss. 1(3), (4), 3(1), 4, 5, sch. 1 pt. 1, item 49
S. 81(1A) subsec. ins. 6/2006, s. 84
S. 82 del. 9/2012, s. 75(h)
S. 93 rep. 5/2005, ss. 95, 150(9), sch. 4
S. 93(1) am. 8/2004, s. 44
Pt. 3 (ss. 112 - 131)(in so far as it is unrepealed) rep. 31/2010, ss. 123, 125 & sch. 8, pt. 1
S. 169 rep. 37/2014, s. 99(2), Sch. 4
S. 171(4) rep. 31/2010, ss. 123, 125 & sch. 8, pt. 1
S. 171(10) rep. 31/2010, ss. 123, 125 & sch. 8, pt. 1
Sch. 2 substit. 41/2013, s. 53
  8/2013, s. 58
  5/2010, s. 88
  25/2008, s. 50
Sch. 2 am. 8/2004, ss. 43(2), 94(8)
  5/2005, ss. 147, 150 (9), sch. 6
Sch. 6, par. 2 rep. 31/2010, ss. 123, 125 & sch. 8, pt. 1
Sch. 6, par. 3(b) rep. 31/2010, ss. 123, 125 & sch. 8, pt. 1

SIs made under the Act

SectionSIs made under the Act
S. 49(2) Finance Act 2003 (Section 49(1)) (Date of Application) Order 2003 (S.I. No. 245 of 2003)
S. 81 Alcohol Products Tax Regulations, 2004 (S.I. No. 379 of 2004)

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