Updated to 23 February 2024 (Act No. 4 of 2024 and S.I. No. 63 of 2024)

Finance Act 2021
No. 45 of 2021

Contents

Commencement

SectionCommencement DateCommencement Information
Ss. 1-6 1 January 2022 Commenced as per s. 87(8)
S. 7(1) 1 January 2021 Commenced as per s. 7(2)
S. 7(2) 1 January 2022 Commenced as per s. 87(8)
Ss. 8-13 1 January 2022 Commenced as per s. 87(8)
S. 14(1) 21 December 2021 Commenced as per s. 14(4)(a)
S. 14(2)(a) 21 December 2021 Commenced as per s. 14(4)(a)
S. 14(2)(b)(i) 1 January 2022 Commenced as per s. 14(4)(b)
S. 14(2)(b)(ii) 21 December 2021 Commenced as per s. 14(4)(a)
S. 14(2)(c)(i) 1 January 2022 Commenced as per s. 14(4)(b)
S. 14(2)(c)(ii) 21 December 2021 Commenced as per s. 14(4)(a)
S. 14(3) 21 December 2021 Commenced as per s. 14(4)(a)
S. 14(4) 21 December 2021 Commenced as per s. 14(4)(a)
Ss. 15-18 1 January 2022 Commenced as per s. 87(8)
S. 19(1)(a) 1 February 2021 Commenced as per s. 19(2)
S. 19(1)(b) 1 February 1999 Commenced as per s. 19(3)
Ss. 20-29 1 January 2022 Commenced as per s. 87(8)
S. 30(1)(a)-(b) 1 January 2022 Commenced as per s. 87(8)
S. 30(1)(c) 1 January 2020 Commenced as per s. 30(2)
S. 30(1)(d)-(g) 1 January 2022 Commenced as per s. 87(8)
S. 30(2) 1 January 2022 Commenced as per s. 87(8)
Ss. 31-32 1 January 2022 Commenced as per s. 87(8)
S. 33(1) 16 November 2022 Finance Act 2021 (section 33(1)) (Commencement) Order 2022 (S.I. No. 571 of 2022), art. 2
S. 33(2) 1 January 2022 Commenced as per s. 87(8)
S. 34-39 1 January 2022 Commenced as per s. 87(8)
S. 40 13 October 2021 Commenced as per s. 40
S. 41 21 December 2021 Commenced on enactment
S. 42 1 April 2022 Commenced as per s. 42
Ss. 43-46 21 December 2021 Commenced on enactment
S. 47(1) 13 February 2023 Commenced as per s. 47(2)
S. 47(2) 21 December 2021 Commenced on enactment
S. 48 1 January 2022 Commenced as per s. 48
Ss. 49-52 21 December 2021 Commenced on enactment
S. 53 1 January 2022 Commenced as per s. 53
S. 54 1 January 2022 Commenced as per s. 54
Ss. 55-60 21 December 2021 Commenced on enactment
S. 61(1)-(3) Not yet commenced. Commencement order required under s. 61(4)
S. 61(4) 21 December 2021 Not yet commenced. Commenced on enactment
S. 62(1), (2) 1 April 2022 Finance Act 2021 (Section 62) (Commencement) Order 2022 (S.I. No. 133 of 2022), art. 2
S. 62(3) 21 December 2021 Commenced on enactment
S. 63(1)-(2) 1 January 2022 Commenced as per s. 63(3)
S. 63(3) 21 December 2021 Commenced on enactment
Ss. 64-69 21 December 2021 Commenced on enactment
S. 70(1)(a) 21 December 2021 Commenced on enactment
S. 70(1)(b)(i)-(iii) 21 December 2021 Commenced on enactment
S. 70(1)(b)(iv) 1 October 2021 Commenced as per s. 70(2)
S. 70(1)(b)(v)-(vi) 21 December 2021 Commenced on enactment
S. 70(2) 21 December 2021 Commenced on enactment
Ss. 71-79 21 December 2021 Commenced on enactment
S. 80(1)(a) in so far as it relates to the insertion of section 653T(3) in the Taxes Consolidation Act 1997 Not yet commenced. Commencement order required under s. 80(4)
S. 80(1)(a) 21 December 2021 Commenced on enactment
S. 80(1)(b)-(l) 21 December 2021 Commenced on enactment
S. 80(2)-(4) 21 December 2021 Commenced on enactment
S. 81 21 December 2021 Commenced on enactment
S. 82 Not yet commenced. Commencement order required under s. 82(2)
Ss. 83-84 21 December 2021 Commenced on enactment
S. 85 21 December 2021 Not yet commenced. Commenced as per s. 85(4)
Ss. 86-87 21 December 2021 Not yet commenced. Commenced on enactment
Sch. Not yet commenced. Commenced on enactment

Amendments and other effects

How AffectedAffecting Provision
S. 61(1A) inserted Finance Act 2022 (44/2022), ss. 70(1)(a), 106(8)
S. 61(4) substituted Finance Act 2022 (44/2022), ss. 70(1)(b), 106(8)
S. 82 repealed Finance Act 2022 (44/2022), ss. 81(2), 106(8)

SIs made under the Act

SectionSIs made under the Act
None