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Updated to 25 July 2025 (Act No. 9 of 2025 and S.I. No. 367 of 2025)

Finance Act 1997
No. 22 of 1997

Contents

Commencement

SectionCommencement DateCommencement Information
Ss. 1-5 6 April 1997 Commenced as per s. 166(9)
S. 6 6 June 1997 Commenced as per s. 6(2)
S. 7 6 April 1997 Commenced as per s. 166(9)
S. 8 Not yet commenced. Commencement order required under s. 8(11)
Ss. 9-12 6 April 1997 Commenced as per s. 166(9)
S. 13(1)(a) 6 April 1997 Commenced as per s. 166(9)
S. 13(1)(b), (c) 6 April 1997 Commenced as per s. 166(9)
S. 13(2) 6 April 1997 Commenced as per s. 166(9)
Ss. 14-16 6 April 1997 Commenced as per s. 166(9)
S. 17(1)(a)(i) 6 April 1997 Commenced as per s. 166(9)
S. 17(1)(a)(ii), (iii) 12 March 1996 Commenced as per s. 17(3)(a)
S. 17(1)(b), (c) 6 April 1997 Commenced as per s. 166(9)
S. 17(1)(d) 12 March 1996 Commenced as per s. 17(3)(a)
S. 17(2)(a) 12 March 1996 Commenced as per s. 17(3)(a)
S. 17(2)(b), (c) 6 April 1997 Commenced as per s. 166(9)
S. 17(3) 6 April 1997 Commenced as per s. 166(9)
Ss. 18-24 6 April 1997 Commenced as per s. 166(9)
S. 25 1 July 1997 Commenced as per s. 25(6)
Ss. 26-30 6 April 1997 Commenced as per s. 166(9)
S. 31 6 April 1997 Commenced as per s. 31(2)
Ss. 32-48 6 April 1997 Commenced as per s. 166(9)
S. 49(1)-(3) 6 April 1997 Commenced as per s. 166(9)
S. 49(4) 1 May 1997 Commenced as per s. 49(4)
Ss. 50-65 6 April 1997 Commenced as per s. 166(9)
S. 66 6 April 1997 Commenced as per s. 66(2)
S. 67 6 April 1997 Commenced as per s. 67(2)
S. 68 1 January 1997 Commenced as per s. 68(2)
S. 69 26 March 1997 Commenced as per s. 69(2)
S. 70 21 April 1997 Commenced as per s. 70(2)
S. 71 10 May 1997 Commenced as per s. 71(5)
S. 72 1 August 1996 Commenced as per s. 72(5)
S. 74 6 April 1997 Commenced as per s. 74(2)
S. 75 6 April 1997 Commenced as per s. 75(2)
Ss. 76-78 6 April 1997 Commenced as per s. 166(9)
Ss. 79-82 10 May 1997 Commenced on enactment
S. 83(1)(a)(i) 1 September 1996 Commenced as per s. 83(2)
S. 83(1)(a)(ii) 16 May 1997 Commenced as per s. 83(2)
S. 83(1)(b) 1 September 1996 Commenced as per s. 83(2)
S. 83(2) 10 May 1997 Commenced on enactment
Ss. 84-94 10 May 1997 Commenced on enactment
S. 95 7 November 1996 Commenced as per s. 166(10)(a)
S. 96(a), (b) 26 March 1997 Commenced as per s. 166(10)(c)
S. 96(c) 1 July 1997 Commenced as per s. 166(10)(e)
S. 97 10 May 1997 Commenced as per s. 166(10)(f)
S. 98 26 March 1997 Commenced as per s. 166(10)(c)
S. 99 1 July 1997 Commenced as per s. 166(10)(e)
S. 100 26 March 1997 Commenced as per s. 166(10)(c)
S. 101 1 September 1997 Finance Act 1997 (Commencement of Sections 101 and 113) Order 1997 (S.I. No. 313 of 1997), art. 2
S. 102(a) 10 May 1997 Commenced as per s. 166(10)(f)
S. 102(b) 26 March 1997 Commenced as per s. 166(10)(c)
S. 102(c), (d) 10 May 1997 Commenced as per s. 166(10)(f)
S. 102(e), (f) 26 March 1997 Commenced as per s. 166(10)(c)
S. 103(a) 1 March 1997 Commenced as per s. 166(10)(b)
S. 103(b) 10 May 1997 Commenced as per s. 166(10)(f)
S. 104 26 March 1997 Commenced as per s. 166(10)(c)
S. 105 1 March 1997 Commenced as per s. 166(10)(b)
S. 106 1 July 1997 Commenced as per s. 166(10)(e)
S. 107(a) 1 July 1997 Commenced as per s. 166(10)(e)
S. 107(b), (c) 7 November 1996 Commenced as per s. 166(10)(a)
S. 108 7 November 1996 Commenced as per s. 166(10)(a)
S. 109 1 July 1997 Commenced as per s. 166(10)(e)
S. 110 1 May 1997 Commenced as per s. 166(10)(d)
S. 111, 112 1 July 1997 Commenced as per s. 166(10)(e)
S. 113 1 September 1997 Finance Act 1997 (Commencement of Sections 101 and 113) Order 1997 (S.I. No. 313 of 1997), art. 2
S. 114 7 November 1996 Commenced as per s. 114
Ss. 115-136 10 May 1997 Commenced on enactment
S. 137(1) 10 May 1997 Commenced on enactment
S. 137(2) 1 January 1997 Commenced as per s. 137(2)
S. 137(3) 10 May 1997 Commenced on enactment
Ss. 138-143 10 May 1997 Commenced on enactment
Ss. 144-156 6 April 1997 Commenced as per s. 166(9)
Ss. 157, 158 10 May 1997 Commenced on enactment
S. 159 Not yet commenced. Commencement order required under s. 159(3)
Ss. 160-166 10 May 1997 Commenced on enactment
Schs. 1-8 10 May 1997 Commenced on enactment
Sch. 9, part 1 para. 1(1)-(8) 10 May 1997 Commenced on enactment
Sch. 9, part 1 para. 1(9) 6 April 1996 Commenced as per sch. 9, part 1 para. 1(9)
Sch. 9, part 1 para. 1(10)-(15) 10 May 1997 Commenced on enactment
Sch. 9, part 1 para. 1(16) 6 April 1996 Commenced as per sch. 9, part 1 para. 1(16)
Sch. 9, part 1 para. 1(17)-(36) 10 May 1997 Commenced on enactment
Sch. 9, part 1 paras. 2-10 10 May 1997 Commenced on enactment
Sch. 9, part 1 para. 11(1) 1 January 1994 Commenced as per sch. 9, part 1 para. 11(1)
Sch. 9, part 1 para. 11(2) 10 May 1997 Commenced on enactment
Sch. 9, part 1 paras. 12-21 10 May 1997 Commenced on enactment
Sch. 9, part 2 10 May 1997 Commenced on enactment
Sch. 10 10 May 1997 Commenced on enactment

Amendments and other effects

How Affected Affecting Provision
Part 1 (ss. 1-78) rep., ctnc. of instrs., etc. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
S. 49 references construed 55/2015, s. 7(2)
S. 53 references construed 55/2015, s. 7(2)
Ss. 82-84 rep. 2/1999, ss. 106, 109, sch. 3, pt. 1, col. 3
S.82 (2) am. 3/1998, s.89 (2)
S.82 (4) am. 3/1998, s.89 (4)
S. 89 rep. 5/2010, s. 95(3)
S.89 am. 7/2001, ss. 178, 240, sch. 5
S.90 rep. with trans. provns.* 3/2003, ss. 83, 86, sch. 1
S. 94 repealed with saver 18/2015, ss. 1(3), (4), 3(1), 4, 5, sch. 1 pt. 1, item 46
Part 3 (ss. 95 - 114) (in so far as it is unrepealed) rep 31/2010, ss. 123, 125 & sch. 8, pt. 1
Ss. 115-130 rep. 31/1999, ss. 160, 163, sch. 3
S.121 (2), prov. del. 15/1998, ss. 6, 13
S.121 (3) prov. (iii) am. 2/1999, s.145 (c)
S.121 (3) (a) am. 2/1999, s.145 (a)
S.121 (3) (a) (b) am. 2/1999, s.145 (b)
S.121 (4), subsec. ins. 2/1999, s.145 (d)
S.142 (2) (c) am. 3/2000, s.149 (1) (a) (2)
S.142 (2) (d) am. 3/2000, s.149 (1) (b) (2)
S.142 (2) (e), par. ins. 3/2000, s.149 (1) (c) (2)
S.143 rep. 7/2001, s.225 (2) (3)
S.143 (1) (a) (i) am. 3/2000, s.150 (1) (a) (2)
S.143 (1) (a) (ii) am. 3/2000, s.150 (1) (b), (2)
S.143 (1) (a) (iii), subpar. ins. 3/2000, s.150 (1) (c) (2)
S. 144 constr. of refs. 5/2014, ss. 8(1), (2), 9(3)
Part 7 (ss. 144-156) repealed 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
Ss. 157, 158, 159, 160 (1), 166 (2) (8) (9) rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
S. 164 rep. 37/2014, s. 99(2), sch. 4
S.164 (4) am. 3/1998, s.130 (2)
S.164 (6) am. 3/1998, s.130 (3)
S. 166(4) rep. 31/2010, ss. 123, 125 & sch. 8, pt. 1
S. 166(10) rep. 31/2010, ss. 123, 125 & sch. 8, pt. 1
Sch. 1 rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
Sch. 2 rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
Sch. 3 rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
Sch. 4 rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
Sch. 5 rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
Sch. 6 rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
Sch. 8 rep. 31/1997, ss. 160, 163, sch. 3
Sch. 9 rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30
Sch. 10 rep. 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30

SIs made under the Act

SectionSIs made under the Act
S. 11(1) Appointment of Special Adviser (Minister for Rural and Community Development) Order 2017 (S.I. No. 388 of 2017)

*See also S.I. No. 379 of 2004, regs. 2, 44