Contents

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

Commencement

Section	Commencement Date	Commencement Information
S. 20(1)(a)-(f)	3 October 2013	Finance Act 2013 (Section 20(1)) (Commencement of Certain Provisions) Order 2013 (S.I. No. 378 of 2013), art. 2
S. 21	10 January 2015	Finance Act 2013 (Commencement) Order 2015 (S.I. No. 8 of 2015), art. 2
S. 22(1)(b)-(c)	1 January 2014	Finance Act 2013 (Section 22(1)) (Commencement of Certain Provisions) Order 2013 (S.I. No. 497 of 2013), art. 2
S. 30	5 May 2015	Finance Act 2013 (Section 30) (Commencement) Order 2015 (S.I. No. 171 of 2015), art. 2
S. 48	6 June 2013	Finance Act 2013 (Section 48) (Commencement) Order 2013 (S.I. No. 193 of 2013), art. 2
S. 50(1)(c)	1 March 2015	Finance Act 2013 (Section 50(1)(c)) (Commencement) Order 2015 (S.I. No. 76 of 2015), art. 2
S. 57(2)	15 April 2015	Finance Act 2013 (Section 57) (Commencement) Order 2015 (S.I. No. 130 of 2015), art. 3

Amendments and other effects

How Affected	Affecting Provision
References construed	Local Government Reform Act 2014 (No. 1 of 2014), ss. 1(22), 9(2),(3), 25(2)
S. 21(1)(m) amended	Finance Act 2014 (No. 37 of 2014) s. 97(a), (b), Sch. 3 paras. (6), (8)
S. 31(2) substituted	Finance Act 2015, No. 52/2015, s. 90(8), s. 27(2)
S. 33(2) substituted	Finance Act 2015, No. 52/2015, s. 90(8), s. 27(3)
S. 36 references to 'Science Foundation Ireland' construed as 'Taighde Éireann'	Research and Innovation Act 2024 (15/2024), ss. 1(2), 61
S. 93(1)(g) deleted	Finance (No. 2) Act 2013 (No. 41 of 2013), s. 84 & schedule, pars. 4, 5(a)
S. 106 repealed	Finance Act 2014 (No. 37 of 2014) s. 99(2), Sch. 4

SIs made under the Act

Section	SIs made under the Act
None

*Commencement information is only included if a commencement order has been made.