Contents

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

Commencement

Section	Commencement Date	Commencement 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
Ss. 100(1)(a), 100(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
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 Affected	Affecting Provision
S. 21(2)(c) amended	6/2006, s. 14(3), (4)(a)
S. 42(2) substituted	6/2006, ss. 48(2), 130(8)
S. 71 amended	6/2006, s. 127(a), schedule 2, paras. 7, 9(g)
S. 71(1) amended	23/2020, ss. 2(1)(f), 78(a)
	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), 91(1)(b), 91(4)
S. 71(2) deleted	9/2012, s. 76(b)
S. 71(3) substituted	S. I. No. 608 of 2010, regs. 1(2), 3(b)
S. 71(4) deleted	9/2012, s. 76(b)
S. 71(5) amended	23/2020, ss. 2(1)(f), 78(b)
S. 71(5A) inserted	23/2020, ss. 2(1)(f), 78(c)
S. 72 substituted	9/2012, s. 76(c)
	5/2010, ss. 91(2), 91(4)
S. 73 (1) substituted	5/2010, ss. 91(3), 91(4)
S. 74 conditions for deferment of tax prescribed	S.I. No. 261 of 2006, regs. 2, 32(1)
S. 75(3) substituted	9/2012, s. 76(d)
S. 75(4) substituted	9/2012, s. 76(d)
S. 76(1) substituted	9/2012, s. 76(e)
S. 76(1A) inserted	9/2012, s. 76(e)
S. 76(1B) inserted	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 substituted	9/2012, s. 76(f)
S. 77(1)(f) amended	6/2011, s. 81, schedule 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) amended	9/2012, s. 76(g)
S. 78(2) amended	6/2006, s. 82
	3/2008, s. 77
S. 78(3) amended	8/2013, s. 56(b)
S. 78(5)(a) amended	6/2006, s. 82
	3/2008, s. 77
S. 78(5)(b) amended	5/2010, s. 101(a)
S. 78(5A) inserted	5/2010, s. 101(b)
S. 78A inserted	8/2013, s. 56(c)
S. 80(1) amended	9/2012, s. 76(h)
S. 80(2) deleted	9/2012, s. 76(i)
S. 82 deleted	9/2012, s. 76(j)
S. 83(1A) inserted	6/2006, s. 87
S. 83(1A) amended	9/2012, s. 76(k)
Pt. 3 (ss. 98-113) repealed insofar as it is unrepealed	31/2010, ss. 123, 125, schedule 8, pt. 1
S. 144(3) restricted	S. I. No. 317 of 2005, reg. 2
S. 148 repealed	37/2014, s. 99(2), schedule 4
S. 150(4) repealed	31/2010, ss. 123, 125, schedule 8, pt. 1
Sch. 2 substituted	39/2023, ss. 53, 53
	44/2022, ss. 47, 47
	45/2021, ss. 40, 40
	26/2020, ss. 26, 26
	45/2019, ss. 39, 39
	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

Section	SIs 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.