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Updated to 16 April 2025 (Act No. 2 of 2025 and S.I. No. 141 of 2025)

Finance (No. 2) Act 2013
No. 41 of 2013

Contents

Commencement

SectionCommencement DateCommencement Information
Ss. 1-3 1 January 2014 Commenced as per s. 87(7)
S. 4(1)(a) 27 March 2013 Commenced as per s. 4(2)
S. 4(1)(b) 1 January 2014 Commenced as per s. 87(7)
S. 4(2) 1 January 2014 Commenced as per s. 87(7)
Ss. 5-17 1 January 2014 Commenced as per s. 87(7)
S. 18(1)(a) 1 January 2014 Commenced as per s. 87(7)
S. 18(1)(b) 27 March 2013 Commenced as per s. 18(4)(b)
S. 18(2), (3) 1 January 2014 Commenced as per s. 18(4)(c)
S. 18(4) 1 January 2014 Commenced as per s. 87(7)
Ss. 19-23 1 January 2014 Commenced as per s. 87(7)
S. 24 10 January 2015 Finance (No. 2) Act 2013 (Commencement) Order 2015 (S.I. No. 9 of 2015), art. 2
S. 25 10 January 2015 Finance (No. 2) Act 2013 (Commencement) (No. 2) Order 2015 (S.I. No. 7 of 2015), art. 2
Ss. 26-30 1 January 2014 Commenced as per s. 87(7)
S. 31(1) 1 January 2014 Commenced as per s. 87(7)
S. 31(2) 5 May 2015 Finance (No. 2) Act 2013 (Section 31 (2)) (Commencement) Order 2015 (S.I. No. 170 of 2015), art. 2
S. 31(3) 1 January 2014 Commenced as per s. 87(7)
Ss. 32-36 1 January 2014 Commenced as per s. 87(7)
S. 37(1) 28 March 2006 Commenced as per s. 37(2)
S. 37(2) 1 January 2014 Commenced as per s. 87(7)
S. 38(1) 1 January 2014 Commenced as per s. 38(2)
S. 38(2) 1 January 2014 Commenced as per s. 87(7)
Ss. 39-44 1 January 2014 Commenced as per s. 87(7)
S. 45 Not yet commenced. Commencement order required under s. 45(2)
Ss. 46-50 18 December 2013 Commenced on enactment
S. 51(1)(a), (b) 18 December 2013 Commenced on enactment
S. 51(1)(c) 1 November 2016 Finance (No. 2) Act 2013 (section 51(1)(c) (Commencement) Order 2016 (S.I. No. 547 of 2016)
S. 51(2) 18 December 2013 Commenced on enactment
S. 52 16 October 2013 Commenced as per s. 52
S. 53 16 October 2013 Commenced as per s. 53
S. 54(1) 18 December 2013 Commenced on enactment
S. 54(2) 15 April 2015 Finance (No. 2) Act 2013 (Section 54) (Commencement) Order 2015 (S.I. No. 129 of 2015), art. 3
S. 54(3) 18 December 2013 Commenced on enactment
S. 55(1) 1 January 2014 Commenced as per s. 55(2)
S. 55(2) 18 December 2013 Commenced on enactment
Ss. 56, 57 18 December 2013 Commenced on enactment
S. 58 1 January 2014 Commenced as per s. 58
Ss. 59-62 18 December 2013 Commenced on enactment
S. 63 1 May 2014 Commenced as per s. 63
S. 64 1 January 2014 Commenced as per s. 64
S. 65 18 December 2013 Commenced on enactment
S. 66(1) 1 January 2015 Finance (No. 2) Act 2013 (Tax Treatment of Horses and Greyhounds) (Commencement) Order 2014 (S.I. No. 498 of 2014) reg. 2
S. 66(2) 18 December 2013 Commenced on enactment
S. 67 1 January 2014 Commenced as per s. 67
Ss. 68, 69 18 December 2013 Commenced on enactment
S. 70 5 June 2017 Finance (No. 2) Act 2013 (Section 70) (Commencment) Order 2017 (S.I. No. 193 of 2017), art. 2
Ss. 71-87 18 December 2013 Commenced on enactment
Sch. para. 1(a) 18 December 2013 Commenced as per s. 84(b), sch. para. 5(a)
Sch. para. 1(b) 27 March 2013 Commenced as per s. 84(b), sch. para. 5(c)
Sch. para. 1(c)-(g) 18 December 2013 Commenced as per s. 84(b), sch. para. 5(a)
Sch. para. 1(h) 1 July 2013 Commenced as per s. 84(b), sch. para. 5(d)
Sch. para. 1(i) 1 July 2013 Commenced as per s. 84(b), sch. para. 5(d)
Sch. para. 1(j) 18 December 2013 Commenced as per s. 84(b), sch. para. 5(a)
Sch. para. 1(k) 1 January 2013 Commenced as per s. 84(b), sch. para. 5(e)
Sch. para. 1(l) 18 December 2013 Commenced as per s. 84(b), sch. para. 5(a)
Sch. para. 1(m) 27 March 2013 Commenced as per s. 84(b), sch. para. 5(c)
Sch. paras. 2-4 18 December 2013 Commenced as per s. 84(b), sch. para. 5(a)
Sch. para. 5 18 December 2013 Commenced on enactment

Amendments and other effects

How Affected Affecting Provision Affecting Provision
Commencement Date		 Commencement Source
S. 28(2) amended Finance Act 2014 (No. 37 of 2014) s. 97(a), (b), sch. 3 paras. (7), (8) 18 December 2013 Commenced as per sch. 3, para. 8
S. 29(1)(a), (b) references construed ESB (Electronic Communications Networks) Act 2014 (5/2014), ss. 8(1), (2), 9(3) 19 June 2014 ESB (Electronic Communications Networks) (Commencement) Order 2014 (S.I. No. 286 of 2014), art. 2
S. 54(2)(b)(ii)(II) deleted 7/2015, ss. 39(a), 40(3) 15 March 2015 Commenced on enactment
S. 54(2)(b)(iii) deleted 7/2015, ss. 39(b), 40(3) 15 March 2015 Commenced on enactment
S. 85 repealed Finance Act 2014 (No. 37 of 2014) s. 99(2), sch. 4 23 December 2014 Commenced on enactment

SIs made under the Act

SectionSIs made under the Act
None