Contents

• Commencement
• Amendments and other effects
• SIs made under the Act

Commencement

Section	Commencement Date	Commencement 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 Affected	Affecting 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) amended	39/2023, ss. 54(a)(i), 102(8)
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. 78B(2) amended	39/2023, ss. 54(a)(ii), 102(8)
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.	39/2023, ss. 54(b), 54(b)
	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

Section	SIs 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