Updated to 9 July 2024 (Act No. 22 of 2024 and S.I. No. of 351 of 2024)

All effects below are reflected in the most recent Revised Act.

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)