33. State Finance and Procurement

Updated to 17 July 2020 (Act No. 2 of 2020 and S.I. No. 245 of 2020)

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33.1. Budget and Fiscal Stability

Finance 39/2012

33.2. Central Fund and Appropriations

Finance
  • none
54 & 55 Vict., c. 24
Finance 19/1962
Finance
  • none
12/1956
Finance
  • none
2/1957
Finance 4/1965
Finance 2
  • none
26/1965
Finance 3/1974
Finance 23/1984
Finance/Public Exp 8/2004
Finance
  • none
16/2016
Finance
  • none
35/2017
Finance
  • none
33/2018
2 Functions partly delegated to National Treasury Management Agency by S.I. No 277 of 1990.
3 Positioned here because of s. 91 which makes provision for the carry over from one year to another of any unspent Exchequer capital allocations.
4 The commenced provision deletes Road Act 1920, s. 6(2) which related to display of vehicle registration numbers.
5 The commenced provision amended Finance Act 1992, s. 141, relating to regulations for vehicle registration and taxation.
6 This SI relates to 2005, is now obsolete and should be revoked.
7 This SI relates to 2006, is now obsolete and should be revoked.
8 This SI relates to 2007, is now obsolete and should be revoked.
9 This SI relates to 2008, is now obsolete and should be revoked.
10 This SI relates to 2009, is now obsolete and should be revoked.
11 This SI relates to 2010, is now obsolete and should be revoked.
12 This SI relates to 2011, is now obsolete and should be revoked.
13 This SI relates to 2011, is now obsolete and should be revoked.
14 This SI relates to 2012, is now obsolete and should be revoked.
15 This SI relates to 2013, is now obsolete and should be revoked.
16 This SI relates to 2014, is now obsolete and should be revoked.
17 This SI relates to 2015, is now obsolete and should be revoked.

33.3. Comptroller and Auditor General

Finance/Public Exp
  • none
29 & 30 Vict., c. 39
Finance/Public Exp
  • none
11 & 12 Geo. 5, c. 52
Finance
  • none
1/1923
Finance/Public Exp
  • none
47/1998
Finance/Public Exp 18 8/1993
18 Functions relating to ss. 3, 5, 7, 8, 11, 12, 17 and 21 transferred to Minister for Public Expenditure and Reform by S.I. No. 418 of 2011.
19

The enabling provision, s. 6(5) and (6), was repealed by the Health Act 2004 (42/2004), with regulations continued in force by ss. 71 and 73. S. 71(4) has a specific saver for regulations: (4) Despite the repeal of section 6 of the Comptroller and Auditor General (Amendment) Act 1993, that section continues, subject to subsections (1) and (2) of this section, to apply in relation to the final accounts of the Eastern Regional Health Authority and a health board. The ERHA and health boards having been abolished on 1 January 2005, this SI appears to be obsolete/spent and should be revoked.

33.4. Currency and Coinage

33.4.1. Euro

Finance 38/1998
Finance
  • none
16/2001

33.4.2. Decimal Currency (Former)

Finance 23/1969
Finance 21/1970
Finance
  • none
2/1990
20 This SI appears to be obsolete and could be revoked.

33.4.3. Pre-Decimal Currency (Former)

Finance 30/1930

33.4.4. Coinage

Finance 32/1950
Finance
  • none
5/1966
21 Repealed by Decimal Currency Act 1969 (23/1969), s. 23(2), repeal not commenced.

33.5. Customs and Excise

33.5.1. General

Finance 18/2015
Finance 7 Edw. 7, c. 13
Finance 5 & 6 Geo. 5, c. 7
Finance 9 & 10 Geo. 5, c. 32
Finance
  • none
5/1929
Finance
  • none
5/1932
Finance
  • none
11/1932
Finance
  • none
34/1932
Finance
  • none
52/1933
Finance 19/1934
22 Repeals Customs Consolidation Act 1876 (39 & 40 Vict., c. 36), 11 other pre-1922 Acts, Customs (Amendment) Act 1942 (22/1942), Customs Act 1956 (7/1956), Customs and Excise (Miscellaneous Provisions) Act 1988 (10/1988) and Customs and Excise (Mutual Assistance) Act 2001 (2/2001), repeals not commenced. Among other SIs listed elsewhere, two SIs made under Finance Act 1950 (18/1950), S.I. Nos. 189 of 1964 and 131 of 1967, were revoked by Customs Act 2015, subject to commencement order. Among other SIs listed elsewhere, three SIs made under Finance Act 1963 (23/1963), S.I. Nos. 143, 144 and 223 of 1965 were revoked by Customs Act 2015, subject to commencement order.
23 Repeals Finance Act 1978 (21/1978), s. 29, which was commenced by S.I. No. 224 of 1978. This SI is therefore obsolete and should be revoked.
24 This SI is superseded by S.I. No. 417 of 1979, and should be revoked.
25 This SI amended S.R.& O. No. 1059 of 1915 to give effect to Council Directive 92/12/EEC, replaced by S.I. No. 443 of 2001 and then by Council Directive 2008/118/EC and S.I. No. 146 of 2010 as amended. This SI and the 2015 order have expired and should be revoked.
26 It is likely these SIs are obsolete and should be revoked.
27 The SIs listed under this Act are considered obsolete and should be revoked.

33.5.2. Duties: General

Finance 6 & 7 Geo. 5, c. 11
Finance 7/1957
Finance
  • none
29/1963
Finance
  • none
39/1964
Finance
  • none
16/1965
Finance 11/1968
Finance
  • none
38/1968
Finance
  • none
33/1969
Finance
  • none
17/1970
Finance
  • none
29/1971
Finance
  • none
29/1972
Finance
  • none
12/1942
Finance 14/1980
Finance 14/1982
28 The status of statutory instruments made under this Act is uncertain due to s. 2(1) of the Act: Every order under section 1 shall have statutory effect upon the making thereof and, unless the order either is confirmed by Act of the Oireachtas passed not later than the end of the year following that in which the order is made or is an order merely revoking wholly an order previously made under that section, the order shall cease to have statutory effect at the expiration of that period but without prejudice to the validity of anything previously done thereunder. See also S.I. No. 163 of 1962, art. 23(1), which terminates customs duties subject to exceptions listed in para. (2): (1) Subject to subparagraph (2) of this paragraph, the duties of customs imposed before the date of the making of this Order under the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932), and the Imposition of Duties Act, 1957 (No. 7 of 1957), and the duties of customs imposed before the date of the making of this Order by or under every other enactment are hereby terminated.
29 S.R.& O. No. 49 of 1930, made under Finance Act 1922 (12 & 13 Geo. 5 c. 17), s. 12, sets out conditions for the treatment of cinematographic film used for filming in the state as blank film. The duties imposed on cinematographic film were continued by Finance Act 1929 (32/1929), s. 21 up to 1 May 1930. This instrument refers to this extension but dates these regulations 3 June 1930. Cinematographic film continued to be the subject of import duties to at least 1972 (see S.I. No. 220 of 1972). The 1930 regulations appear to be obsolete and should be revoked.
30 The original enabling Act for all the Emergency Imposition of Duties SIs, the Emergency Imposition of Duties Act 1932 (16/1932) s. 1, is no longer in force. All in-force regulations were continued in force by Imposition of Duties Act 1957 (7/1957), s. 6, but they were not listed in that Act. The 1932 Act was a result of the Economic War entailing the imposition of duties on imports from the UK. It is likely that some at least of these SIs ceased to have effect within the 8 month period provided in the 1932 Act, s. 1: (2) Every order made by the Executive Council under this section shall have statutory effect upon the making thereof and, unless such order either is confirmed by Act of the Oireachtas within eight months after the making thereof or is an order merely revoking wholly an order previously made under this section, such order shall cease to have statutory effect at the expiration of such eight months but without prejudice to the validity of anything previously done thereunder. The Economic War was brought to an end by the Anglo-Irish Trade Agreement signed on 25 April 1938. However, the legislation continued to be used to impose duties. In 1962, a large range of duties were terminated by S.I. No. 163 of 1962, art. 23 (see above). The Department of Finance considers that these SIs are expired or obsolete; their status in relation to EU rules is also doubtful. They should be revoked.
31 From this SI on, the SIs were made under Imposition of Duties Act 1957 (7/1957), and not continued in existence under s. 6 of that Act. They are considered obsolete by the Department of Finance and should be revoked.
32 This SI amends S.I. No. 163 of 1962 "the Principal Order"; the relevant customs tariffs set out in this principal order were terminated by S.I. No. 132 of 1966. It is obsolete and should be revoked.
33 This SI amends S.I. No. 132 of 1966 "the Principal Order", which was revoked by S.I. No. 220 of 1972, art. 38. It is obsolete and should be revoked.
34 Ibid.
35 Ibid.
36 Ibid.
37 Ibid.
38 Ibid.
39 Ibid.
40 Ibid.
41 Ibid.
42 Ibid.
43 This SI changed duty chargeable on immature spirits under Finance Act 1926, s. 9(1) and (2), which was repealed by S.I. No. 307 of 1975 rendering this SI obsolete.
44 This SI amends Finance (Excise Duties) (Vehicles) Act 1952, sch. part 1 paras. 5 and 6(c). Motor Vehicle (Duties & Licences) Act 2013 (9/2013), s. 4 supersedes the changes made by this S.I. It is therefore obsolete and should be revoked.
45 Ibid.
46 This SI amended S.I. No. 132 of 1966 "the Principal Order", which was revoked by S.I. No. 220 of 1972, art. 38.
47 This SI amended S.I. No. 132 of 1966 "the Principal Order", which was revoked by S.I. No. 220 of 1972, art. 38. It also amended S.I. No. 191 of 1971.
48 This SI amended S.I. No. 132 of 1966 "the Principal Order", which was revoked by S.I. No. 220 of 1972, art. 38. It also amended S.I. No. 121 of 1971, which was revoked by S.I. No. 102 of 1974.
49 This SI amended S.I. No. 132 of 1966 "the Principal Order", which was revoked by S.I. No. 220 of 1972, art. 38.
50 The effect of this Order is to remove certain minor protective elements in the customs duties on beer, spirits in recognised medical preparations, tobacco and hydrocarbon oils in the case of imports from other EEC Member States and (for hydrocarbon oils and for spirits in recognised medical preparations) from the following EFTA non-applicant countries: Austria, Iceland, Portugal, Sweden and Switzerland. There is no home production of wine of the kind which is classified at tariff heading 22.06 and the rates in the tariff are aligned to reflect this position. It is considered by Revenue (Excise) to be expired and should be revoked.
51 This order provides for certain reductions in the rates of customs and excise duties on beer, spirits and tobacco. Paragraphs 4 and 5, relating to beer and spirits, was revoked by Finance Act 2003 (3/2003), s. 83 and sch. 1 part 2. Paragraph 6 in so far as it relates to unmanufactured tobacco was revoked by S.I. No. 307 of 1975. The remainder of the order relates to a reduced rate of duty applied to tobacco stocks that were in the warehouse prior to the order coming into force. This SI is therefore obsolete and should be revoked.
52 Finance Act 1996 (Commencement of Section 80) Order 1996 (S.I. No. 254 of 1996) provides for the commencement of Finance Act 1996, s. 80, which was repealed by Finance Act 1999, s. 106. Section 80 related to duty on hydrocarbons and amended Finance Act 1988, s. 56, which amended S.I. No. 307 of 1975. S.I. No. 254 of 1996 is therefore obsolete and should be revoked. The saver for regulations in Finance Act 1999, s. 106(2) does not cover the commencement order.
53 This SI amends Finance Act 1985 (10/1985), s. 33(2)(h), which amended Finance (Excise Duties) (Vehicles) Act 1952 (24/1952), sch. part 1 para. 6. Motor Vehicle (Duties & Licences) Act 2013 (9/2013), s. 4 supercedes the changes made by this S.I. It is therefore obsolete and should be revoked.
54 Duties on table waters were terminated by Finance Act 1992 (9/1992), s. 152. This SI is therefore obsolete and should be revoked.
55 This Act is considered obsolete and should be repealed.
56 Ibid.
57 Ibid.
58 Ibid., including the related SIs.
59 Finance Act 1980, s. 75 provided for duty on mechanical lighters, and Mechanical Lighters Regulations 1980 (S.I. No. 221 of 1980) were made under s. 75(6). Finance Act 1990 (10/1990), s. 95 provided that the duty of excise on mechanical lighters imposed by s. 75(2) shall not be levied on or after 1 February 1990. This SI therefore appears to be obsolete and should be revoked.
60 The enabling provision is Finance Act 1982 (14/1982), s. 65(10). Finance Act 2000 (3/2000), s. 102 provided that the duty of excise on the issue of passenger tickets imposed by Finance Act 1982, s. 65(2), shall not be charged or levied on or after 1 January 2000. This SI is therefore obsolete and should be revoked.

33.5.3. Duties and Licences: Motor Vehicles

Local Gov 24/1952
Finance 16/1976
Finance 10/1989
Finance 9/1992
Finance 28/1992
Local Gov
  • none
22/2001
Local Gov 5/2003
Local Gov
  • none
5/2004
Local Gov
  • none
5/2008
Local Gov
  • none
24/2008
Local Gov
  • none
10/2012
Local Gov
  • none
9/2013
Local Gov 16/2013
Local Gov
  • none
41/2015
Finance 52/2015
61

Three instruments were made under Finance Act 1920 (10 & 11 Geo. 5 c. 18) which appear to be obsolete and should be revoked:

  • S.R.& O. No. 48 of 1926 sets out the calculation of horse-power for the purposes of the Finance Act 1920. It appears to be superseded by S.I. No. 13 of 1958, reg. 27 (Calculation of cylinder capacity and of horse-power), enabled by Finance (Excise Duties) (Vehicles) Act 1952 (24/1952), ss. 1 and 3. Horse-power as a measurement of capacity was replaced with cubic centimeters by 10/1985, s. 33.
  • S.R.& O. No. 98 of 1937 had as its sole purpose the amendment of The Road Vehicles (International Circulation) Regulations 1934, S.R. & O. No. 119 of 1934. These were revoked by Mechanically Propelled Vehicles (International Circulation) Order 1961, S.I. No. 269 of 1961. They are therefore obsolete and should be revoked.
  • S.R.& O. No. 190 of 1938 had as its sole purpose the amendment of The Road Vehicles (International Circulation) Regulations 1934, S.R. & O. No. 119 of 1934. These were revoked by Mechanically Propelled Vehicles (International Circulation) Order 1961, S.I. No. 269 of 1961. They are therefore obsolete and should be revoked.
62 S.I. No. 172 of 1983 commences s. 73(4) of the Finance Act 1983 which amended Finance (Excise Duties) (Vehicles) Act 1952, s. 1, sch. part 1 para. 4B. It also amended Finance Act 1973 (19/1973), s. 94(2). The entire schedule part 1 was substituted (having previously been further amended) by Finance Act 1991 (13/1991), s. 75(2)(c). Finance Act 1973, s. 94(2) was substituted by Finance Act 1991, s. 75(5). This SI is therefore obsolete and should be revoked.
63 Motor-Cycle Excise Duty Regulations 1984 (S.I. No. 362 of 1984) contain regulations to give effect to Finance Act 1984 (9/1984), s. 75(2)-(7) as adapted by S.I. No. 354 of 1984. The enabling provision is s. 75, which was repealed by Finance Act 1992 (9/1992), s. 144A as inserted by Finance (No. 2) Act 1992 (28/1992), s. 5(c); S.I. No. 354 of 1984 was also revoked. S.I. No. 362 appears to have ceased to have effect on the expiry of its enabling provision. The Revenue Commissioners consider it is expired. It should be formally revoked.
64 This SI amended S.I. No. 88 of 1964, which was revoked by S.I. No. 286 of 1989. It is therefore obsolete and should be revoked.
65 Ibid.
66 Ibid.
67 The enabling provision is the Finance (Excise Duties) (Vehicles) Act (No. 24 of 1952) s. 4(1A). This was repealed by the Motor Vehicle (Duties and Licences) Act 2001 (22/2001), s. 8. There is no saver for regulations. The repeal was to commence on the making of new regulations: On the commencement of regulations under section 42(2)(l) of the Act of 1961, subsections (1) and (1A) of section 4 of the Act of 1952 shall stand repealed. Many regulations have been made since 2001 under Road Traffic Act 1961, s. 42, but none specifically under s. 42(2)(l) which in 2001 provided for "(l) the fees to be paid in respect of the grant of a driving licence". A new set of regulations were made by S.I. No. 537 of 2006, which appear to fulfill the requirement for new regulations. It appears that this SI ceased on commencement of the repeal of its enabling provision, is obsolete and should be revoked.
68 This SI commenced Finance Act 1992 (9/1992), part 2 ch. 2, repealed by Finance Act 2001 (7/2001), s. 149 and sch. 3. It is therefore obsolete and should be revoked. The legislation commenced dealt with excise duty arrangements.
69 The provisions commenced specified certain conditions for special tax treatment of interest.
70 Though the enabling provision, s. 141(3), was amended to extend and slightly reduce the scope of regulations made under it, the SI remains in force and was amended most recently by S.I. No. 313 of 2016.
71 Though the enabling provision, s. 141(3), was amended to extend and then slightly reduce the scope of regulations made under it, the SI remains in force and was referred to most recently by Finance (No. 2) Act 2008, s. 64.
72 This SI commenced Finance Act 1992 (9/1992), s. 15, which was repealed by Taxes Consolidation Act 1997 (39/1997), ss. 1097, 1098, 1102, 1103, sch. 30. This SI is therefore obsolete/spent and should be revoked. The commenced provisions dealt with taxation of certain social welfare payments.
73 This SI commenced Finance Act 1992 (9/1992), part 2 ch. 1, which was repealed by Finance Act 2003 (3/2003), s. 83(1) and sch. 1 part 1. It also commenced sch. 3 part 1 which repealed a list of legislation. This SI could therefore be considered obsolete/spent and be revoked. The commenced provisions dealth with excised duty on beer.
74 This SI commenced Finance Act 1992 (9/1992), s. 15, which was repealed by Taxes Consolidation Act 1997 (39/1997), ss. 1097, 1098, 1102, 1103, sch. 30. This SI is therefore obsolete/spent and should be revoked. The commenced provisions dealt with taxation of certain social welfare payments.
75

This SI amends S.I. No. 430 of 1992, now revoked.  It is obsolete and should be revoked.

76 Although concerning an excise duty, this SI is administered by the Department of the Environment, Community and Local Government.

33.5.4. Duty-Free

Transport 5/1947
Transport 29/1958
Transport 6/1986

33.5.5. Excise

Local Gov 24/1952
Finance 1/1960
Finance 7/2001
77 The enabling legislation included Road Traffic Act 1933 (11/1933), s. 67, which was repealed by Road Traffic Act 1961, s. 10(1) and sch. 1, with continuance in effect of existing regulations by s. 10(2). Part III of this SI was revoked by S.I. No. 409 of 1992, reg. 3(1). The regulations (other than art. 18) except in so far as they relate to trade licences and post office vehicles were revoked by S.I. No. 311 of 1982, art. 1(3) and sch. 1, and art. 18 was separately revoked by S.I. No. 311 of 1982. The SI appears to remain in force in relation to trade licences and post office vehicles. Although it concerns an excise duty, it is administered by the Department of the Environment, Community and Local Government.
78 Also enabled by Roads Act 1920 (10 & 11 Geo. 5, c. 72), s. 1. Although this SI concerns an excise duty, it is administered by the Department of the Environment, Community and Local Government.
79 Also enabled by Roads Act 1920 (10 & 11 Geo. 5, c. 72), s. 12. This SI was revoked in full except in so far as it relates to trade licences by S.I. No. 311 of 1982. Although this SI concerns an excise duty, it is administered by the Department of the Environment, Community and Local Government.
80 This Act is considered obsolete and should be repealed.
81 Finance Act, 1995 (Commencement of Chapter V of Part II) (Appeals in Relation To Excise Duty) Order 1995 (S.I. No. 356 of 1995) commenced Finance Act 1995, part II ch. V (ss. 103-109) concerning appeals in relation to excise duty. Ss. 103-107 were repealed by Finance Act 2001 (7/2001), s. 149 and sch. 3 part 1. Ss. 108 and 109 deal with repeal of another provision and commencement of that chapter. S.I. No. 356 of 1995 is therefore obsolete and should be revoked.
82 The provision commenced by this SI relates to vehicle registration tax.
83 The provision commenced by this SI relates to corporation tax.
84 The provision commenced by this SI relates to corporation tax.
85 The provision commenced by this SI relates to corporation tax.
86 The provision commenced by this SI relates to income tax.
87 The provision commenced by this SI relates to income tax.
88 The provision commenced by this SI relates to income tax.
89 S. 105A was deleted by Finance Act 2012, s. 70; this SI is therefore obsolete and should be revoked.
90 S. 105C was deleted by Finance Act 2012, s. 70; this SI is therefore obsolete and should be revoked.
91 The provision commenced by this SI relates to income tax.
92 This SI is considered expired by the Revenue Commissioners as the dates in the SI have since passed. The original s. 104 under which it was made was subsequently substituted.

33.5.6. International Mutual Assistance

33.6. Emergency Financial Measures

Finance 7/2009
Finance 14/2009
Public Exp 94
  • none
41/2009
Public Exp 95
  • none
38/2010
Public Exp 39/2011
Public Exp 18/2013
Public Exp 39/2015
93 The Department of Finance considers that these transfer orders remain in force.
94 Except s. 7: Finance: see S.I. No. 418 of 2011.
95 Except s. 10: Finance: see S.I. No. 418 of 2011.

33.7. European Stability Mechanism (ESM), European Financial Stability Facility (EFSF) and Euro Area Loan Facility

Finance
  • none
20/2012
Finance
  • none
16/2010
Finance
  • none
7/2010
Finance
  • none
25/2011
Finance
  • none
6/2012
Finance
  • none
1/2013

33.8. Financial Transactions of Certain Companies and Other Bodies

Finance
  • none
11/1992
Finance 27/1992
Finance 22/1996
96

This SI could now be revoked.

97 Revoked S.I. No. 99 of 2011.
98 Revoked S.I. No. 101 of 2011.

33.9. International Agreements

Enterprise 99 12/1938
Finance
  • none
13/1938
99 The SI made under this Act, S.I. No. 202 of 1966, was signed by the Minister for Industry and Commerce, and was also made under 23/1966, assigned to Enterprise. The Act may be obsolete.

33.10. Investments Advisory Committee

Finance 34/1933
Finance
  • none
31/1935

33.11. National Asset Management Agency

Finance 34/2009

33.12. National Loans and Funds

Finance
  • none
3/1924
Finance 19/1933
Finance
  • none
15/1936
Finance 39/1935
Finance
  • none
7/1954
Finance 7 & 8 Geo. 5, c. 31
Finance 14/1940
100 Numerous instruments in relation to Savings Certificates were made under this Act, and from 1995 onwards, under the National Treasury Management Act 1990 (18/1990). The Savings Certificates instruments made after 1995 are listed only under 18/1990.

33.13. National Pensions Reserve Fund

Finance 33/2000
101 Repealed except for s. 30 by National Treasury Management Agency (Amendment) Act 2014 (23/2014), repealing provision not commenced.

33.14. National Treasury Management Agency and Ireland Strategic Investment Fund

Finance 18/1990
Finance 39/2000
Finance 23/2014
Finance 28/2018
Finance
  • none
29/2018
Finance 18/2019
102 The enabling provision is not specified; ss. 4(1) and 11(2) prescribe limited powers, and s. 5 delegates ministerial powers in provisions listed in the schedule to the Act, one of which, Finance (Miscellaneous Provisions) Act, 1956 (47/1956), s. 23, assigns powers to make regulations. This SI states that it supersedes the Prize Bonds Regulations 1989, S.I. No. 155 of 1989, but does not revoke them or their amending SIs.
103 Ibid.
104 Ibid.
105 Ibid.
106 Ibid.
107 Ibid.
108 Ibid.
109 Ibid.
110 Ibid.
111 Ibid.
112 Ibid.
113 Ibid.
114 Ibid.
115 Also made under power in Finance Act 1940 (14/1940), s. 30.
116 Repealed National Development Finance Agency Act 2002 (29/2002) and National Development Finance Agency (Amendment) Act 2007 (16/2007). The following SIs made under the 2002 Act ceased to have effect on its repeal and should be revoked: SI Nos. 617 of 2002, 718 of 2003, 52 of 2005, 114 of 2008, 584 of 2008.

33.15. Public Private Partnership Arrangements

Public Exp 117
  • none
1/2002
117 Except s. 3(1)(d) and (4): Finance: see S.I. No. 418 of 2011.

33.16. State Guarantees

Finance 118 9/1954
Finance
  • none
36/1964
Transport 123
  • none
25/1962
Finance
  • none
25/1965
118 All orders other than S.I. No. 209 of 1954 were signed by the Taoiseach or his representative, implying responsibility lying with his Department.
119 Superseded by S.I. No. 88 of 1961, this SI should be revoked.
120 Superseded by S.I. No. 88 of 1961, this SI should be revoked.
121 Superseded by S.I. No. 88 of 1961, this SI should be revoked.
122 Superseded by S.I. No. 331 of 1980 (though it does not specify deletion of the figure in the third column), this SI should be revoked.
123 Functions transferred to Tourism and Transport by S.I. No. 92 of 1987.

33.17. ECA Section 3 Statutory Instruments

Foreign 27/1972
124

Part II reg. 3 contains definitions, reg. 4 ceased to have effect in July 1999 as per para. (8).  Regs 5-7 and 9-12 were revoked by Finance Act 2001 (7/2001), s. 149 and sch. 3 part 2.  Reg. 8 amended Finance Act 1992, s. 104 which was subsituted by Finance Act 1999 (2/1999), s. 106 and sch. 3 part 2.  Part V (regs. 25-29) was not revoked; however it amended sections of the Finance (Excise Duty on Tobacco Products) Act 1977 (32/1977), which was repealed by Finance Act 2005 (5/2005), s. 81(1) and sch. 3 part 1, rendering this part obsolete.

125

This SI could be revoked.

126

Rendered obsolete by revocation of S.I. No. 462 of 2002

127

Rendered obsolete by revocation of S.I. No. 462 of 2002.

128

Rendered obsolete by revocation of Council Regulation (EC) No. 560/2005 of 12 April 2005 (O.J. No. L95, 14.4.2005, p. 1.), to which it gives effect.

129

This SI could now be revoked.

130

This SI could now be revoked.

131

Rendered obsolete by revocation of S.I. No. 462 of 2002.

132

Rendered obsolete by revocation of S.I. No. 367 of 2005.

133

This SI could now be revoked.

134

Rendered obsolete by revocation of Council Regulation (EC) No. 2488/2000 of 10 November 2000 (OJ No. L.287, 14.11.00, p.19), to which it gives effect.

135

Rendered obsolete by revocation of Council Regulation (EC) No. 1763/2004 of 111 October 2004 (OJ No. L.315, 14.10.04, p.14), to which it gives effect.

136

Rendered obsolete by revocation of Council Regulation (EC) No. 961/2010 of 25 October 2010 ( OJ No. L.281, 27.10.10, p.1), to which it gives effect.

137

This SI could be classified under 33.4, currency.

138

Rendered obsolete by revocation of Council Regulation (EC) No. 174/2005 of 31 january 2005 (OJ No. L. 29, 2.2.2005, p. 5), to which it gives effect.