Updated to 16 September 2022 (Act No. 30 of 2022 and S.I. No. 460 of 2022)

Contents

Commencement

SectionCommencement DateCommencement Information
Ss. 1-8 27 March 2020 Commenced on enactment
S. 9 29 March 2020 Emergency Measures in the Public Interest (Covid-19) Act 2020 (Part 3) (Commencement) Order 2020 (S.I. No. 100 of 2020), art. 2
Ss. 10-14 27 March 2020 Commenced on enactment
Ss. 15-24 30 March 2020 Commenced as per s. 1(2)(b)
Ss. 25-28 27 March 2020 Commenced on enactment
S. 29 13 March 2020 Commenced as per s. 1(2)(c)
Ss. 30-33 13 March 2020 Commenced as per s. 1(2)(d)

Amendments and other effects

How AffectedAffecting Provision
S. 1(3) substituted Health and Criminal Justice (Covid-19) (Amendment) Act 2021 (12/2021), ss. 2, 5(2)
S. 1(4), (5) inserted Health and Criminal Justice (Covid-19) (Amendment) Act 2021 (12/2021), ss. 2, 5(2)
S. 5(6) substituted Residential Tenancies and Valuation Act 2020 (7/2020), S. 13(a)
S. 5(7) deleted Residential Tenancies and Valuation Act 2020 (7/2020), S. 13(b)
S. 28(1) amended Financial Provisions (Covid-19) (No. 2) Act 2020 (8/2020), s. 2(1)(a)
S. 28(1A) inserted Financial Provisions (Covid-19) (No. 2) Act 2020 (8/2020), s. 2(1)(b)
S. 28(4) amended Financial Provisions (Covid-19) (No. 2) Act 2020 (8/2020), s. 2(1)(c)
S. 28(6)(d) amended Financial Provisions (Covid-19) (No. 2) Act 2020 (8/2020), s. 2(1)(d)
S. 28(12)(b) deleted Finance Act 2020 (26/2020), ss. 63(1)(a), 63(4)
S. 28(12A) inserted Finance Act 2020 (26/2020), ss. 63(1)(b), 63(4)
S. 28(13) application restricted 39/1997, s. 1080A(3)(v), as inserted by 8/2020, s. 6
S. 28(20) deleted Financial Provisions (Covid-19) (No. 2) Act 2020 (8/2020), s. 2(1)(e)
S. 28A inserted Financial Provisions (Covid-19) (No. 2) Act 2020 (8/2020), s. 2(2)
S. 28A(5)(a) amended Finance Act 2020 (26/2020), ss. 63(2)(a), 63(5)
S. 28A(6) amended Finance Act 2021 (45/2021), s. 70(1)(a)
S. 28A(6)(b) amended Finance Act 2020 (26/2020), ss. 63(2)(b), 63(5)
S. 28B inserted Financial Provisions (Covid-19) (No. 2) Act 2020 (8/2020), s. 2(2)
S. 28B(1) amended Finance (Covid-19 and Miscellaneous Provisions) Act 2022 (9/2022), ss. 2(1)(a), 2(2)
  Finance Act 2021 (45/2021), s. 70(1)(b)(i)
  Finance (Covid-19 and Miscellaneous Provisions) Act 2021 (23/2021), ss. 2(1)(a), 2(2)
  Finance Act 2020 (26/2020), ss. 63(3)(a), 63(6)
S. 28B(1A), (1B) inserted Finance Act 2020 (26/2020), ss. 63(3)(b), 63(6)
S. 28B(2) amended Finance Act 2020 (26/2020), ss. 63(3)(c)(i), 63(6)
S. 28B(2)(a)(i)(I) amended Finance Act 2020 (26/2020), ss. 63(3)(c)(ii), 63(6)
S. 28B(2A) amended Finance (Covid-19 and Miscellaneous Provisions) Act 2021 (23/2021), ss. 2(1)(b)(i), 2(2)
S. 28B(2A) inserted Finance Act 2020 (26/2020), ss. 63(3)(d), 63(6)
S. 28B(2A)(a)(i)(I) amended Finance (Covid-19 and Miscellaneous Provisions) Act 2021 (23/2021), ss. 2(1)(b)(ii), 2(2)
S. 28B(2B) inserted Finance (Covid-19 and Miscellaneous Provisions) Act 2021 (23/2021), ss. 2(1)(c), 2(2)
S. 28B(2B) amended Finance (Covid-19 and Miscellaneous Provisions) Act 2022 (9/2022), ss. 2(1)(b), 2(2)
S. 28B(2C) inserted Finance (Covid-19 and Miscellaneous Provisions) Act 2022 (9/2022), ss. 2(1)(c), 2(2)
S. 28B(2D) inserted Finance (Covid-19 and Miscellaneous Provisions) Act 2022 (9/2022), ss. 2(1)(c), 2(2)
S. 28B(3) amended Finance (Covid-19 and Miscellaneous Provisions) Act 2022 (9/2022), ss. 2(1)(d), 2(2)
  Finance (Covid-19 and Miscellaneous Provisions) Act 2021 (23/2021), ss. 2(1)(d), 2(2)
  Finance Act 2020 (26/2020), ss. 63(3)(e), 63(6)
S. 28B(3)(a) amended Finance Act 2021 (45/2021), s. 70(1)(b)(ii)(I)
S. 28B(3)(aa) inserted Finance Act 2021 (45/2021), s. 70(1)(b)(ii)(II)
S. 28B(5) amended Finance (Covid-19 and Miscellaneous Provisions) Act 2021 (23/2021), ss. 2(1)(e)(i), 2(2)
  Finance Act 2020 (26/2020), ss. 63(3)(f)(i), 63(6)
S. 28B(5)(a) amended Finance Act 2021 (45/2021), s. 70(1)(b)(iii)
S. 28B(5)(b) amended Finance (Covid-19 and Miscellaneous Provisions) Act 2021 (23/2021), ss. 2(1)(e)(ii), 2(2)
  Finance Act 2020 (26/2020), ss. 63(3)(f)(ii), 63(6)
S. 28B(5A) inserted Finance (Covid-19 and Miscellaneous Provisions) Act 2022 (9/2022), s. 2(1)(e)
S. 28B(7) amended Finance Act 2020 (26/2020), ss. 63(3)(g)(i), 63(6)
S. 28B(7)(d) substituted Finance Act 2020 (26/2020), ss. 63(3)(g)(ii), 63(6)
S. 28B(8) substituted Finance (Covid-19 and Miscellaneous Provisions) Act 2022 (9/2022), ss. 2(1)(f), 2(2)
  Finance Act 2021 (45/2021), ss. 70(1)(b)(iv), 70(2)
S. 28B(8) amended Finance (Covid-19 and Miscellaneous Provisions) Act 2021 (23/2021), ss. 2(1)(f), 2(2)
  Finance Act 2020 (26/2020), ss. 63(3)(h)(i), 63(6)
S. 28B(8)(a), (b) substituted Finance Act 2020 (26/2020), ss. 63(3)(h)(ii), 63(6)
S. 28B(10) amended Finance (Covid-19 and Miscellaneous Provisions) Act 2022 (9/2022), ss. 2(1)(g)(i), 2(2)
S. 28B(10)(b) amended Finance (Covid-19 and Miscellaneous Provisions) Act 2022 (9/2022), ss. 2(1)(g)(ii), 2(2)
  Finance Act 2020 (26/2020), s. 74 and sch. paras. 5, 6(b)
S. 28B(12A) inserted Finance Act 2020 (26/2020), ss. 63(3)(i), 63(6)
S. 28B(14)(b) deleted Finance Act 2020 (26/2020), ss. 63(3)(j)(i), 63(6)
S. 28B(14A) inserted Finance Act 2020 (26/2020), ss. 63(3)(j)(ii), 63(6)
S. 28B(17) amended Finance (Covid-19 and Miscellaneous Provisions) Act 2022 (9/2022), ss. 2(1)(h), 2(2)
  Finance (Covid-19 and Miscellaneous Provisions) Act 2021 (23/2021), ss. 2(1)(g), 2(2)
S. 28B(17)(a) amended Finance Act 2020 (26/2020), ss. 63(3)(k)(i), 63(6)
S. 28B(17)(b) amended Finance Act 2020 (26/2020), ss. 63(3)(k)(ii), 63(6)
S. 28B(20)(a) amended Finance (Covid-19 and Miscellaneous Provisions) Act 2022 (9/2022), ss. 2(1)(i), 2(2)
  Finance (Covid-19 and Miscellaneous Provisions) Act 2021 (23/2021), ss. 2(1)(h), 2(2)
  Finance Act 2020 (26/2020), ss. 63(3)(l), 63(6)
S. 28B(21)(a) amended Finance (Covid-19 and Miscellaneous Provisions) Act 2021 (23/2021), ss. 2(1)(h)(i)(i)(I), (II), 2(2)
S. 28B(21)(a) deleted Finance Act 2021 (45/2021), s. 70(1)(b)(v)(I)
S. 28B(21)(aa) inserted Finance Act 2020 (26/2020), ss. 63(3)(m)(i), 63(6)
S. 28B(21)(aa) amended Finance (Covid-19 and Miscellaneous Provisions) Act 2022 (9/2022), ss. 2(1)(j)(i), 2(2)
S. 28B(21)(aa) substituted Finance Act 2021 (45/2021), s. 70(1)(b)(v)(II)
S. 28B(21)(b) amended Finance (Covid-19 and Miscellaneous Provisions) Act 2022 (9/2022), ss. 2(1)(j)(ii), 2(2)
  Finance (Covid-19 and Miscellaneous Provisions) Act 2021 (23/2021), ss. 2(1)(h)(i)(ii), 2(2)
  Finance Act 2020 (26/2020), ss. 63(3)(m)(ii), 63(6)
S. 28B(21)(c) amended Finance Act 2020 (26/2020), ss. 63(3)(m)(iii), 63(6)
S. 28B(22) amended Finance Act 2021 (45/2021), s. 70(1)(b)(vi)
  Finance Act 2020 (26/2020), ss. 63(3)(n), 63(6)
S. 28C inserted Finance Act 2020 (26/2020), ss. 64, 76(9)
S. 28C(1) amended Finance (Covid-19 and Miscellaneous Provisions) Act 2022 (9/2022), s. 10(a)
  Finance (Covid-19 and Miscellaneous Provisions) Act 2021 (23/2021), s. 8(a)(i)-(v)
S. 28C(1A) inserted Finance (Covid-19 and Miscellaneous Provisions) Act 2022 (9/2022), s. 10(b)
S. 28C(1B) inserted Finance (Covid-19 and Miscellaneous Provisions) Act 2022 (9/2022), s. 10(b)
S. 28C(4) substituted Finance (Covid-19 and Miscellaneous Provisions) Act 2022 (9/2022), s. 10(c)
S. 28C(11) deleted Finance (Covid-19 and Miscellaneous Provisions) Act 2021 (23/2021), s. 8(b)
S. 28D inserted Finance (Covid-19 and Miscellaneous Provisions) Act 2021 (23/2021), s. 7
S. 28D(1) amended Finance (Covid-19 and Miscellaneous Provisions) Act 2022 (9/2022), s. 11(a)
S. 28D(1A) inserted Finance (Covid-19 and Miscellaneous Provisions) Act 2022 (9/2022), s. 11(b)
S. 28D(1B) inserted Finance (Covid-19 and Miscellaneous Provisions) Act 2022 (9/2022), s. 11(b)
S. 28D(4) substituted Finance (Covid-19 and Miscellaneous Provisions) Act 2022 (9/2022), s. 11(c)

SIs made under the Act

SectionSIs made under the Act
S. 4(1) Emergency Measures in the Public Interest (Covid-19) Act 2020 (Section 4) (No. 2) Order 2020 (S.I. No. 254 of 2020)
  Emergency Measures in the Public Interest (Covid-19) Act 2020 (Section 4) Order 2020 (S.I. No. 224 of 2020)
S. 28B(21)(aa) Emergency Measures in the Public Interest (Covid-19) Act 2020 (Covid-19: employment wage subsidy scheme) (Date Adjustment) (No. 2) Order 2021 (S.I. No. 221 of 2021)
  Emergency Measures in the Public Interest (Covid-19) Act 2020 (Covid-19: employment wage subsidy scheme) (Date Adjustment) Order 2021 (S.I. No. 50 of 2021)