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Updated to 5 April 2024 (Act No. 9 of 2024 and S.I. No. 141 of 2024)

Finance Act 2008*
No. 3 of 2008

Contents

Commencement

SectionCommencement DateCommencement Information
S. 32(1)(b) 1 January 2009 Finance (No. 2) Act 2008 (Commencement of Section 28(1)) Order 2009 (S.I. No. 98 of 2009), art. 2
S. 76(1) 31 July 2009 Finance Act 2008 (Commencement of section 76(1)) Order 2009 (S.I. No. 322 of 2009), art. 2
S. 111 26 November 2009 Finance Act 2008 (Commencement of Section 111) Order 2009 (S.I. No. 485 of 2009), art. 2

Amendments and other effects

How AffectedAffecting Provision
S. 5(d)(ii) amended Finance (No. 2) Act 2008 (No. 25 of 2008), s. 99(1), schedule 6, paras. 6(a)(i), 7(f)(i)
S. 5(f) amended Finance (No. 2) Act 2008 (No. 25 of 2008), s. 99(1), schedule 6, paras. 6(a)(ii), 7(f)(i)
S. 5(g) amended Finance (No. 2) Act 2008 (No. 25 of 2008), s. 99(1), schedule 6, paras. 6(a)(iii), 7(f)(i)
S. 24 functions transferred and references construed County Enterprise Boards (Dissolution) Act 2014 (No. 4 of 2014), ss. 4, 6(1), 6(2), 14(2)
S. 26(1)(a)(iii) amended Finance (No. 2) Act 2008 (No. 25 of 2008), ss. 20(1)(a), 20(2)
S. 26(1)(a)(iv)(II) substituted Finance (No. 2) Act 2008 (No. 25 of 2008), ss. 20(1)(b), 20(2)
S. 57(1) amended Finance Act 2011 (No. 6 of 2011), s. 81, schedule 3, paras. 7, 10(c)
S. 58(1) amended Finance Act 2012 (No. 9 of 2012), s. 80(a)
S. 59(2) amended Finance Act 2012 (No. 9 of 2012), s. 80(b)
S. 59(3) deleted Finance Act 2012 (No. 9 of 2012), s. 80(c)
S. 60(2) applied Electricity Tax Regulations 2008 (S.I. No. 385 of 2008), regs. 1(2), 5
S. 60(5) new subsection inserted Finance (No. 2) Act 2008 (No. 25 of 2008), s. 49(a)
S. 60(1A) inserted Finance Act 2012 (No. 9 of 2012), s. 80(d)
S. 62 form prescribed Electricity Tax Regulations 2008 (S.I. No. 385 of 2008), regs. 1(2), 3, schedule 1
S. 63 applied Electricity Tax Regulations 2008 (S.I. No. 385 of 2008), regs. 1(2), 6
S. 63(1)(g) amended Finance Act 2013 (No. 8 of 2013), s. 59(a)
S. 63(1)(h) inserted Finance Act 2013 (No. 8 of 2013), s. 59(a)
S. 63(4)(c)(ii) substituted Finance (No. 2) Act 2008 (No. 25 of 2008), s. 49(b)
S. 64 applied Electricity Tax Regulations 2008 (S.I. No. 385 of 2008), regs. 1(2), 6
S. 64(1) amended Finance Act 2013 (No. 8 of 2013), s. 59(b)
S. 64(3) substituted Finance (No. 2) Act 2008 (No. 25 of 2008), s. 49(c)
Pt. 3 (ss. 82-109)(insofar as it is unrepealed) repealed Value-Added Tax Consolidation Act 2010 (No. 31 of 2010), ss. 123, 125, schedule 8, pt. 1
S. 108 deleted (and deemed never to have had effect) Finance (No. 2) Act 2008 (No. 25 of 2008), s. 99(1), schedule 6 , paras. 6(b), 7(f)(ii)
S. 111(1)(a)(iii) amended Finance (No. 2) Act 2008 (No. 25 of 2008), ss. 79(2)(a), 79(3)(b)
S. 111(1)(c) amended Finance (No. 2) Act 2008 (No. 25 of 2008), ss. 79(2)(b)(i), 79(2)(ii), 79(3)(b)
S. 111(1)(f) amended Finance (No. 2) Act 2008 (No. 25 of 2008), ss. 79(2)(c)(i), 79(2)(ii), 79(3)(b)
S. 142 repealed Finance Act 2014 (No. 37 of 2014) s. 99(2), schedule 4
S. 144(4) repealed Value-Added Tax Consolidation Act 2010 (No. 31 of 2010), ss. 123, 125, schedule 8, pt. 1
Sch. 2 substituted Finance Act 2019 (45/2019), ss. 44, 76(9)
Sch. 4 repealed Value-Added Tax Consolidation Act 2010 (No. 31 of 2010), ss. 123, 125, schedule 8, pt. 1
Sch. 8, para. 3 repealed Value-Added Tax Consolidation Act 2010 (No. 31 of 2010), ss. 123, 125, schedule 8, pt. 1
Sch. 8, para. 7(c) repealed Value-Added Tax Consolidation Act 2010 (No. 31 of 2010), ss. 123, 125, schedule 8, pt. 1

SIs made under the Act

SectionSIs made under the Act
S. 66 Electricity Tax Regulations 2008 (S.I. No. 385 of 2008)

*Commencement information is only provided where a commencement order has been made.