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Updated to 1 June 2025 (Act No. 4 of 2025 and S.I. No. 241 of 2025)

Finance Act 2005
No. 5 of 2005

Contents

Commencement

SectionCommencement DateCommencement Information
Ss. 1-14 1 January 2005 Commenced as per s. 150(8)
S. 15(1) 25 March 2005 Commenced as per s. 15(3)(a)
S. 15(2)(a) 19 October 2004 Commenced as per s. 15(3)(b)
S. 15(2)(b) 1 October 2004 Commenced as per s. 15(3)(c)
S. 15(2)(c) 1 January 2005 Commenced as per s. 15(3)(d)
S. 15(2)(d) 1 May 2005 Commenced as per s. 15(3)(e)
S. 15(3) 1 January 2005 Commenced as per s. 150(8)
S. 16 5 April 2007 Finance Act 2005 (Commencement of Section 16) Order 2007 (S.I. No. 170 of 2007), art. 2
S. 17 3 February 2005 Commenced as per s. 17
S. 18 3 February 2005 Commenced as per s. 18(2)
Ss. 19, 20 1 January 2005 Commenced as per s. 150(8)
S. 21(1)(a)-(d) 1 January 2005 Commenced as per s. 150(8)
S. 21(1)(e)(i) 1 January 2005 Commenced as per s. 21(2)(f)
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
S. 21(1)(f) 1 January 2005 Commenced as per s. 21(2)(h)
S. 21(2) 1 January 2005 Commenced as per s. 150(8)
S. 22 25 March 2005 Commenced as per s. 22
S. 23 25 March 2005 Commenced as per s. 23
S. 24(1)(a), (b) 25 March 2005 Commenced as per s. 24(2)(b)
S. 24(1)(c)(i) 1 January 2005 Commenced as per s. 150(8)
S. 24(1)(c)(ii) 25 March 2005 Commenced as per s. 24(2)(b)
S. 24(2) 1 January 2005 Commenced as per s. 150(8)
S. 25 25 March 2005 Commenced as per s. 25
S. 26 25 March 2005 Commenced as per s. 26
Ss. 27-30 1 January 2005 Commenced as per s. 150(8)
S. 31 3 February 2005 Commenced as per s. 31(2)
S. 32 27 July 2006 Finance Act 2005 (Commencement of Section 32) Order 2006 (S.I. No. 399 of 2006), art. 2
Ss. 33-41 1 January 2005 Commenced as per s. 150(8)
S. 42 Not yet commenced. Commencement order required under s. 42(2)
Ss. 43-46 1 January 2005 Commenced as per s. 150(8)
S. 47 3 February 2003 Not yet commenced. Commencement order required under s. 47(3)
Ss. 48-53 1 January 2005 Commenced as per s. 150(8)
S. 54(1) 2 February 2004 Commenced as per s. 54(2)
S. 54(2) 1 January 2005 Commenced as per s. 150(8)
S. 55 1 January 2005 Commenced as per s. 150(8)
S. 56(1)(a) 25 March 2005 Commenced as per s. 56(2)(a)
S. 56(1)(b) 25 March 2002 Commenced as per s. 56(2)(b)
S. 56(1)(c) 25 March 2005 Commenced as per s. 56(2)(a)
S. 56(2) 1 January 2005 Commenced as per s. 150(8)
S. 57(1)(a) 1 January 2005 Commenced as per s. 57(2)(a)
S. 57(1)(b) 25 March 2005 Commenced as per s. 57(2)(b)
S. 57(2) 1 January 2005 Commenced as per s. 150(8)
S. 58 1 January 2005 Commenced as per s. 150(8)
Ss. 59-63 25 March 2005 Commenced on enactment
S. 64(a) 1 April 2005 Commenced as per s. 64(a)
S. 64(b) 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)
S. 64(b) except in so far as it relates to rates of mineral oil tax on coal Not yet commenced. Commencement order required under s. 70
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(a) 25 March 2005 Commenced on enactment
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. 68 25 March 2005 Commenced on enactment
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. 70 25 March 2005 Commenced on enactment
Ss. 71-86 1 June 2006 Finance Act 2005 (Chapter 3 of Part 2) Commencement Order 2006 (S.I. No. 229 of 2006), art. 2
S. 87 1 July 2005 Finance Act 2005 (Commencement of Section 87 Order 2005 (S.I. No. 291 of 2005), art. 2
S. 88(a)-(d) 25 March 2005 Commenced on enactment
S. 88(e) 1 June 2006 Finance Act 2005 (Chapter 3 of Part 2) Commencement Order 2006 (S.I. No. 229 of 2006), art. 2
S. 89(a) 25 March 2005 Commenced on enactment
S. 89(b) 1 June 2006 Finance Act 2005 (Chapter 3 of Part 2) Commencement Order 2006 (S.I. No. 229 of 2006), art. 2
Ss. 90-92 25 March 2005 Commenced on enactment
S. 93 1 June 2006 Finance Act 2005 (Chapter 3 of Part 2) Commencement Order 2006 (S.I. No. 229 of 2006), art. 2
Ss. 94-96 25 March 2005 Commenced on enactment
S. 97 1 January 2005 Commenced as per s. 97(2)
Ss. 98, 99 25 March 2005 Commenced on enactment
S. 100(1)(a), (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. 100(1)(c), (d) 25 March 2005 Commenced on enactment
S. 100(2) 25 March 2005 Commenced on enactment
Ss. 101, 102 25 March 2005 Commenced on enactment
S. 103 1 January 2005 Commenced as per s. 103
S. 104(1)(a) 25 March 2005 Commenced on enactment
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
S. 104(2) 25 March 2005 Commenced on enactment
S. 105 1 January 2005 Commenced as per s. 105
Ss. 106-112 25 March 2005 Commenced on enactment
S. 113(a) 25 March 2005 Commenced on enactment
S. 113(b) 1 July 2005 Commenced as per s. 113(b)
Ss. 114-128 25 March 2005 Commenced on enactment
S. 129 3 February 2005 Commenced as per s. 129
S. 130-143 25 March 2005 Commenced on enactment
S. 144 25 March 2005 Commenced as per s. 144
S. 145(1) 25 March 2005 Commenced on enactment
S. 145(2) 1 January 2005 Commenced as per s. 145(8)(b)
S. 145(3)-(8) 25 March 2005 Commenced on enactment
Ss. 146-150 25 March 2005 Commenced on enactment
Schs. 1-5 25 March 2005 Commenced on enactment
Sch. 6 para. 1(a)-(c) 25 March 2005 Commenced as per s. 147, sch. 6 para. 4(a)(i)
Sch. 6 para. 1(d) 1 January 2004 Commenced as per s. 147, sch. 6 para. 4(a)(v)
Sch. 6 para. 1(e) 25 March 2005 Commenced as per s. 147, sch. 6 para. 4(a)(i)
Sch. 6 para. 1(f) 25 March 2005 Commenced on enactment
Sch. 6 para. 1(g) 3 February 2005 Commenced as per s. 147, sch. 6 para. 4(a)(iii)
Sch. 6 para. 1(h)-(j) 25 March 2005 Commenced as per s. 147, sch. 6 para. 4(a)(i)
Sch. 6 para. 1(k) 21 February 2003 Commenced as per s. 147, sch. 6 para. 4(a)(iv)
Sch. 6 para. 1(l)-(p) 25 March 2005 Commenced as per s. 147, sch. 6 para. 4(a)(i)
Sch. 6 para. 2 21 February 2003 Commenced as per s. 147, sch. 6 para. 4(b)
Sch. 6 para. 3 25 March 2005 Commenced as per s. 147, sch. 6 para. 4(c)
Sch. 6 para. 4 25 March 2005 Commenced on enactment

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 43/2024, ss. 70, 70
  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

SectionSIs made under the Act
S. 83 Tobacco Products Tax Regulations 2006 (S.I. No. 261 of 2006)