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

Finance Act 1998
No. 3 of 1998

Contents

Commencement

SectionCommencement DateCommencement Information
Ss. 1-8 6 April 1998 Commenced as per s. 138(8)
S. 9 1 November 1997 Commenced as per s. 9(2)
S. 10 6 April 1998 Commenced as per s. 138(8)
S. 11 12 February 1998 Commenced as per s. 11(2)
Ss. 12, 13 6 April 1998 Commenced as per s. 138(8)
S. 14(1)(a) 6 April 1998 Commenced as per s. 138(8)
S. 14(1)(b) Not yet commenced. Commencement order required under s. 14(2)
S. 14(1)(c), (d) 6 April 1998 Commenced as per s. 138(8)
S. 14(2) 6 April 1998 Commenced as per s. 138(8)
Ss. 15-23 6 April 1998 Commenced as per s. 138(8)
S. 24(1)(a), (b) 6 April 1998 Commenced as per s. 138(8)
S. 24(1)(c)(i) 6 April 1998 Commenced as per s. 138(8)
S. 24(1)(c)(ii) Not yet commenced. Commencement order required under s. 24(2)
S. 24(1)(c)(iii) 6 April 1998 Commenced as per s. 138(8)
S. 24(1)(d), (e) 6 April 1998 Commenced as per s. 138(8)
S. 24(2) 6 April 1998 Commenced as per s. 138(8)
S. 25 Not yet commenced. Commencement order required under s. 25(2)
Ss. 26, 27 6 April 1998 Commenced as per s. 138(8)
S. 28 6 April 1997 Commenced as per s. 28(2)
Ss. 29-31 6 April 1998 Commenced as per s. 138(8)
S. 32 6 April 1997 Commenced as per s. 32(2)
Ss. 33-36 6 April 1998 Commenced as per s. 138(8)
S. 37 6 October 1998 Commenced as per s. 37(2)
Ss. 38-46 6 April 1998 Commenced as per s. 138(8)
S. 47 with respect to sch. 2 paras. 1, 5, 9 and 10 31 December 1998 Finance Act 1998 (Section 47) (Commencement) Order 1998 (S.I. No. 502 of 1998), art. 2
S. 47 with respect to sch. 2 paras. 2, 3, 4, 6, 7 and 8 1 January 1999 Finance Act 1998 (Section 47) (Commencement) Order 1998 (S.I. No. 502 of 1998), art. 3
S. 48 6 April 1998 Commenced as per s. 138(8)
S. 49 6 April 1997 Commenced as per s. 49(2)
S. 50 28 February 1998 Commenced as per s. 50(2)
S. 51(1) 3 December 1997 Commenced as per s. 51(1)
S. 51(2) 6 April 1998 Commenced as per s. 138(8)
Ss. 52-56 6 April 1998 Commenced as per s. 138(8)
S. 57 6 April 1997 Commenced as per s. 57(2)
Ss. 58-61 6 April 1998 Commenced as per s. 138(8)
S. 62 18 March 1999 Finance Act, 1998 (Section 62) (Commencement) Order 1999 (S.I. No. 65 of 1999), art. 2
Ss. 63-77 6 April 1998 Commenced as per s. 138(8)
Ss. 78-89 27 March 1998 Commenced on enactment
S. 90 1 July 1998 Finance Act 1998 (Commencement of Section 90) Order 1998 (S.I. No. 206 of 1998), art. 2
Ss. 91-103 27 March 1998 Commenced on enactment
S. 104 1 March 1998 Commenced as per s. 138(9)(a)
Ss. 105, 106 27 March 1998 Commenced as per s. 138(9)(d)
S. 107 1 May 1998 Commenced as per s. 138(9)(b)
S. 108 27 March 1998 Commenced as per s. 138(9)(d)
S. 109 1 May 1998 Commenced as per s. 138(9)(b)
S. 110 1 March 1998 Commenced as per s. 138(9)(a)
S. 111 27 March 1998 Commenced as per s. 138(9)(d)
S. 112 1 March 1998 Commenced as per s. 138(9)(a)
Ss. 113-115 27 March 1998 Commenced as per s. 138(9)(d)
S. 116(a) 1 March 1998 Commenced as per s. 138(9)(a)
S. 116(b) 1 May 1998 Commenced as per s. 138(9)(b)
S. 117(a) as relates to the insertion of paras. (xib), (xic) 1 July 1998 Commenced as per s. 138(9)(c)
S. 117(a) as relates to the insertion of para. (xid) 1 May 1998 Commenced as per s. 138(9)(b)
S. 117(b) 1 May 1998 Commenced as per s. 138(9)(b)
Ss. 118-130 27 March 1998 Commenced on enactment
S. 131(1)(a) 6 April 1998 Commenced as per s. 131(2)(a)
S. 131(1)(b) 27 March 1998 Commenced on enactment
S. 131(2) 27 March 1998 Commenced on enactment
Ss. 132-135 27 March 1998 Commenced on enactment
S. 136 6 April 1997 Commenced as per s. 136(2)
Ss. 137, 138 27 March 1998 Commenced on enactment
Sch. 1 27 March 1998 Commenced on enactment
Sch. 2 para. 1 31 December 1998 Finance Act, 1998 (Section 47) (Commencement) Order, 1998 (S.I. No. 502 of 1998), art. 2
Sch. 2 paras. 2-4 1 January 1999 Finance Act, 1998 (Section 47) (Commencement) Order, 1998 (S.I. No. 502 of 1998), art. 3
Sch. 2 para. 5 31 December 1998 Finance Act, 1998 (Section 47) (Commencement) Order, 1998 (S.I. No. 502 of 1998), art. 2
Sch. 2 paras. 6-8 1 January 1999 Finance Act, 1998 (Section 47) (Commencement) Order, 1998 (S.I. No. 502 of 1998), art. 3
Sch. 2 para. 9 31 December 1998 Finance Act, 1998 (Section 47) (Commencement) Order, 1998 (S.I. No. 502 of 1998), art. 2
Sch. 2 para. 10 31 December 1998 Finance Act, 1998 (Section 47) (Commencement) Order, 1998 (S.I. No. 502 of 1998), art. 2
Schs. 3-8 27 March 1998 Commenced on enactment
Sch. 9 6 April 1997 Commenced as per s. 136
Sch. 10 27 March 1998 Commenced on enactment

Amendments and other effects

How Affected Affecting Provision
Constr. refs. “Pensions Board” 25/1990, s. 9A
  20/2013, ss. 1(5), 26
S. 25 rep. 27/1998, ss. 2 (4), 20 (2)
S. 35 trans. funcs. and constr. refs. 4/2014, ss. 4, 6(1),(2), 14(2)
S. 86 am. 7/2001, s. 240, sch. 5
S. 86, rep. with saver. 5/2002, ss. 80, 81, 83, sch. 3
Ss. 89, 90 rep. 2/1999, ss. 106, 109, sch. 3, pt. 1, col. 3
S. 92 rep. with trans. provns.* 3/2003, ss. 83, 86, sch. 1
S. 93 rep. with trans. provns.* 3/2003, ss. 83, 86, sch. 1
Ss. 101, 102 appl, 7/2001, ss. 137 (2), 152
Pt. 3 (ss. 104 - 117)(in so far as it is unrepealed) rep. 31/2010, ss. 123, 125 & sch. 8, pt. 1
Ss. 118-125 rep. 31/1999, ss. 160, 163, sch. 3
S.127 rep. 7/2001, s.225 (2) (3)
S. 130 rep. 37/2014, s. 99(2), sch. 4
S.130 (4), am. prosp. 2/1999, s.215 (2), 217 (8)
S.130 (6), am. prosp. 2/1999, s.215 (3), 217 (8)
S.133 rep. 5/2005, ss. 145 (6) (a) (b) (viii), 150 (9)
S. 133(6) (v) rep. 31/2010, ss. 123, 125 & sch. 8, pt. 1
S. 134(2) rep. 31/2010, ss. 123, 125 & sch. 8, pt. 1
S. 138(4) rep. 31/2010, ss. 123, 125 & sch. 8, pt. 1
S. 138(9) rep. 31/2010, ss. 123, 125 & sch. 8, pt. 1
Sch. 8 rep. 31/1999, ss. 160, 163, sch. 3

SIs made under the Act

SectionSIs made under the Act
None

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