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Updated to 23 May 2025 (Act No. 4 of 2025 and S.I. No. 209 of 2025)

Finance Act 2008
No. 3 of 2008

Contents

Commencement

SectionCommencement DateCommencement Information
Ss. 1-11 1 January 2008 Commenced as per s. 144(8)
S. 12(1)(a) 19 July 2004 Commenced as per s. 12(2)(a)
S. 12(1)(b) 1 October 1991 Commenced as per s. 12(2)(b)
S. 12(1)(c) 30 March 2007 Commenced as per s. 12(2)(c)
S. 12(1)(d) 17 July 2007 Commenced as per s. 12(2)(d)
S. 12(1)(e) 1 January 2008 Commenced as per s. 12(2)(e)
S. 12(1)(f) 1 May 2008 Commenced as per s. 12(2)(f)
S. 12(2) 1 January 2008 Commenced as per s. 144(8)
S. 13(1)(a) 1 January 2008 Commenced as per s. 144(8)
S. 13(1)(b) 1 February 2008 Commenced as per s. 13(2)(b)
S. 13(2) 1 January 2008 Commenced as per s. 144(8)
S. 14 31 January 2008 Commenced as per s. 14(2)
Ss. 15-17 1 January 2008 Commenced as per s. 144(8)
S. 18(1) 1 January 2008 Commenced as per s. 18(2)
S. 18(2) 1 January 2008 Commenced as per s. 144(8)
Ss. 19-25 1 January 2008 Commenced as per s. 144(8)
S. 26 Not yet commenced. Commencement order required under s. 26(2)
Ss. 27, 28 1 January 2008 Commenced as per s. 144(8)
S. 29(1)(a) 1 January 2008 Commenced as per s. 144(8)
S. 29(1)(b) 1 January 2008 Commenced as per s. 29(2)(b)
S. 29(1)(c)(i) 3 September 2007 Commenced as per s. 29(2)(c)
S. 29(1)(c)(ii) 1 January 2008 Commenced as per s. 29(2)(d)
S. 29(2) 1 January 2008 Commenced as per s. 144(8)
S. 30(1) Not yet commenced. Commencement order required under s. 30(2)
S. 30(2) 1 January 2008 Commenced as per s. 144(8)
S. 31 1 January 2008 Commenced as per s. 144(8)
S. 32(1)(a) Not yet commenced. Commencement order required under s. 32(2)
S. 32(1)(b) 1 January 2009 Finance Act 2008 (Commencement of Section 32(1)(B)) Order 2009 (S.I. No. 98 of 2009), art. 2
S. 32(1)(c), (d) Not yet commenced. Commencement order required under s. 32(2)
S. 32(2) Not yet commenced. Commencement order required under s. 32(2)
S. 33 1 January 2008 Commenced as per s. 144(8)
S. 34(1) 31 January 2008 Commenced as per s. 34(2)
S. 34(2) 1 January 2008 Commenced as per s. 144(8)
S. 35(1) 13 March 2008 Commenced as per s. 35(2)
S. 35(2) 1 January 2008 Commenced as per s. 144(8)
S. 36 13 March 2008 Commenced as per s. 36(2)
S. 37 15 July 2006 Commenced as per s. 37(2)
S. 38 13 March 2008 Commenced as per s. 38(2)
Ss. 39-45 1 January 2008 Commenced as per s. 144(8)
S. 46(1) Not yet commenced. Commencement order required under s. 46(2)
S. 46(2) 1 January 2008 Commenced as per s. 144(8)
S. 47, 48 1 January 2008 Commenced as per s. 144(8)
S. 49(1)(a) 1 January 2008 Commenced as per s. 144(8)
S. 49(1)(b) 31 January 2008 Commenced as per s. 49(2)(a)(i)
S. 49(2) 1 January 2008 Commenced as per s. 144(8)
S. 50, 51 1 January 2008 Commenced as per s. 144(8)
S. 52(1) 1 December 2002 Commenced as per s. 52(2)
S. 52(2) 1 January 2008 Commenced as per s. 144(8)
S. 53 1 January 2008 Commenced as per s. 144(8)
S. 54(1)(a)(i) Not yet commenced. Commencement order required under s. 54(2)(a)
S. 54(1)(a)(ii) 1 January 2008 Commenced as per s. 144(8)
S. 54(1)(b) 1 January 2008 Commenced as per s. 144(8)
S. 54(2) 1 January 2008 Commenced as per s. 144(8)
S. 55(1)(a) 1 January 2008 Commenced as per s. 144(8)
S. 55(1)(b) 6 December 2000 Commenced as per s. 55(2)(b)
S. 55(2) 1 January 2008 Commenced as per s. 144(8)
S. 56(1) as respects the Commission for Communications Regulations 1 December 2002 Commenced as per s. 56(2)(a)
S. 56(1) as respects the Digital Hub Development Agency 1 January 2008 Commenced as per s. 56(2)(b)
S. 56(2) 1 January 2008 Commenced as per s. 144(8)
Ss. 57-68 1 October 2008 Commenced as per s. 68
S. 69 1 October 2008 Commenced as per s. 69(2)
S. 70 1 October 2008 Commenced as per s. 70(2)
S. 71 1 November 2008 Commenced as per s. 71(3)
S. 72(1)(a)-(d) 1 November 2008 Commenced as per s. 72(2)(a)
S. 72(1)(e)(i) insofar as it relates to the deletion of para. (e) 13 March 2008 Commenced as per s. 72(2)(c)
S. 72(1)(e)(i) insofar as it relates to the deletion of para. (j) 1 November 2008 Commenced as per s. 72(2)(a)
S. 72(1)(e)(ii) 13 March 2008 Commenced as per s. 72(2)(c)
S. 72(1)(e)(iii), (iv) 1 November 2008 Commenced as per s. 72(2)(a)
S. 72(1)(e)(v) 1 October 2008 Commenced as per s. 72(2)(b)
S. 72(2) 1 November 2008 Commenced as per s. 72(2)(a)
Ss. 73-75 13 March 2008 Commenced on enactment
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. 76(2) 13 March 2008 Commenced on enactment
Ss. 77, 78 13 March 2008 Commenced on enactment
S. 79 1 July 2008 Commenced as per s. 79(2)
Ss. 80-82 13 March 2008 Commenced on enactment
S. 83 1 July 2008 Commenced as per s. 83
S. 84 1 July 2008 Commenced as per s. 84
S. 85 1 July 2008 Commenced as per s. 85
S. 86 13 March 2008 Commenced on enactment
S. 87 1 July 2008 Commenced as per s. 87
S. 88 1 July 2008 Commenced as per s. 88
S. 89 1 July 2008 Commenced as per s. 89
S. 90 13 March 2008 Commenced on enactment
S. 91 1 July 2008 Commenced as per s. 91
S. 92(a) 1 July 2008 Commenced as per s. 92(a)
S. 92(b) 1 July 2008 Commenced as per s. 92(b)
S. 92(c) 1 July 2008 Commenced as per s. 92(c)
S. 92(d) 13 March 2008 Commenced on enactment
S. 92(e) 1 May 2008 Commenced as per s. 92(e)
S. 92(f) 1 July 2008 Commenced as per s. 92(f)
S. 93(a) 1 July 2008 Commenced as per s. 93(a)
S. 93(b) 1 September 2008 Commenced as per s. 93(b)
S. 93(c)(i) 13 March 2008 Commenced on enactment
S. 93(c)(ii) 1 July 2008 Commenced as per s. 93(c)(ii)
S. 94(a)(i) 1 July 2008 Commenced as per s. 94(a)(i)
S. 94(a)(ii) 1 September 2008 Commenced as per s. 94(a)(ii)
S. 94(b) 1 July 2008 Commenced as per s. 94(b)
S. 94(c) 1 July 2008 Commenced as per s. 94(c)
S. 95(a) 1 July 2008 Commenced as per s. 95(a)
S. 95(b) 13 March 2008 Commenced on enactment
S. 96 1 July 2008 Commenced as per s. 96
S. 97 13 March 2008 Commenced on enactment
S. 98 1 July 2008 Commenced as per s. 98
S. 99, 100 13 March 2008 Commenced on enactment
S. 101(1)(a) 1 September 2008 Commenced as per s. 101(1)(a)
S. 101(1)(b) 1 July 2008 Commenced as per s. 101(1)(b)
S. 101(1)(c) 1 July 2008 Commenced as per s. 101(1)(c)
S. 101(1)(d), (e) 13 March 2008 Commenced on enactment
S. 101(2) 1 July 2008 Commenced as per s. 101(1)(2)
S. 102 13 March 2008 Commenced on enactment
S. 103 1 July 2008 Commenced as per s. 103
S. 104 13 March 2008 Commenced on enactment
S. 105 1 July 2008 Commenced as per s. 105
S. 106 1 July 2008 Commenced as per s. 106
S. 107(a) 1 May 2008 Commenced as per s. 107(a)
S. 107(b) 1 March 2008 Commenced as per s. 107(b)
S. 107(c) 13 March 2008 Commenced on enactment
Ss. 108-110 13 March 2008 Commenced on enactment
S. 111 26 November 2009 Finance Act 2008 (Commencement of Section 111) Order 2009 (S.I. No. 485 of 2009), art. 2
Ss. 112-128 13 March 2008 Commenced on enactment
S. 129 31 January 2008 Commenced as per s. 129(2)
Ss. 130-144 13 March 2008 Commenced on enactment
Sch. 4 1 July 2008 Commenced as per s. 109
Sch. 8 para. 1(a) 31 January 2008 Commenced as per sch. 8 para. 7(a)(i)
Sch. 8 para. 1(b)-(f) 13 March 2008 Commenced as per sch. 8 para. 7(a)(ii)
Sch. 8 para. 1(g) 13 March 2008 Commenced on enactment
Sch. 8 para. 1(h) 31 January 2008 Commenced as per sch. 8 para. 7(a)(i)
Sch. 8 para. 1(i)-(o) 13 March 2008 Commenced as per sch. 8 para. 7(a)(ii)
Sch. 8 para. 1(p) 31 January 2008 Commenced as per sch. 8 para. 7(a)(i)
Sch. 8 para. 1(q)-(v) 13 March 2008 Commenced as per sch. 8 para. 7(a)(ii)
Sch. 8 para. 2 13 March 2008 Commenced on enactment
Sch. 8 para. 3 13 March 2008 Commenced as per sch. 8 para. 7(c)
Sch. 8 para. 4 13 March 2008 Commenced as per sch. 8 para. 7(d)
Sch. 8 para. 5 2 April 2007 Commenced as per sch. 8 para. 7(e)
Sch. 8 para. 6 13 March 2008 Commenced as per sch. 8 para. 7(f)

Amendments and other effects

How Affected Affecting 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)