Updated to 17 May 2020 (Act No. 2 of 2020 and S.I. No. 175 of 2020)

Finance Act 2019*
No. 45 of 2019

Contents

Commencement

SectionCommencement DateCommencement Information
S. 7(1) 12 March 2019 Commenced as per s. 7(2)
S. 8(1) 1 August 2013 Commenced as per s. 8(2)
S. 11(1) Not yet commenced. Commencement order required under s. 11(2)
S. 13(2) Not yet commenced. Commencement order required under s. 13(3)
S. 15(2) Not yet commenced. Commencement order required under s. 15(3)
S. 21(1)(a) 4 December 2018 Commenced as per s. 21(2)(a)
S. 21(1)(b) 23 July 1998 Commenced as per s. 21(2)(b)
S. 21(1)(c) 1 January 2020 Commenced as per s. 21(2)(c)
S. 24(1) 1 January 2020 Commenced as per s. 24(2)
S. 25(2)(c)(ii) Not yet commenced. Commencement order required under s. 25(6)(b)
S. 25(4)(b) Not yet commenced. Commencement order required under s. 25(6)(b)
S. 25(5) Not yet commenced. Commencement order required under s. 25(6)(b)
S. 26(4)(a) 8 October 2019 Commenced as per s. 26(4)(a)
S. 26(4)(b) 1 January 2020 Commenced as per s. 26(4)(b)
S. 35(1) 31 December 2019 Finance Act 2019 (Section 35(1)) (Commencement) Order 2019 (S.I. No. 688 of 2019), art. 2
S. 39 9 October 2019 Commenced as per s. 39
S. 40(1) 9 October 2019 Commenced as per s. 40(1)
S. 40(2) 1 May 2020 Commenced as per s. 40(2)
S. 41 1 January 2020 Commenced as per s. 41
S. 42 Not yet commenced. Commencement order required under s. 76(9)
S. 43(1) 1 January 2020 Commenced as per s. 43(2)
S. 43(2) Not yet commenced. Commencement order required under s. 76(9)
S. 44 Not yet commenced. Commencement order required under s. 76(9)
S. 45 1 May 2020 Commenced as per s. 45
S. 46 1 May 2020 Commenced as per s. 46
S. 47(1) 1 January 2020 Finance Act 2019 (Section 47) (Commencement) Order 2019 (S.I. No. 689 of 2019), art. 2
S. 48(1) 1 January 2020 Commenced as per s. 48(2)
S. 48(2) Not yet commenced. Commencement order required under s. 76(9)
S. 49 Not yet commenced. Commencement order required under s. 76(9)
S. 50(1) 1 January 2020 Commenced as per s. 50(2)
S. 50(2) Not yet commenced. Commencement order required under s. 76(9)
S. 51(1) 1 January 2020 Commenced as per s. 51(2)
S. 51(2) Not yet commenced. Commencement order required under s. 76(9)
Ss. 52-54 Not yet commenced. Commencement order required under s. 76(9)
S. 55 1 January 2020 Commenced as per s. 55
Ss. 56, 57 Not yet commenced. Commencement order required under s. 76(9)
S. 58(1) Not yet commenced. Commencement order required under s. 58(2)
S. 58(2) Not yet commenced. Commencement order required under s. 76(9)
S. 59(1) Not yet commenced. Commencement order required under s. 59(2)
S. 59(2) Not yet commenced. Commencement order required under s. 76(9)
Ss. 60-62 Not yet commenced. Commencement order required under s. 76(9)
S. 63(1)(a) The date on which the regulations referred to in s. 48A(3) of the Capital Acquisitions Tax Consolidation Act 2003 (1/2003) come into operation Commenced as per s. 63(2)(a)
S. 63(1)(b) Not yet commenced. Commencement order required under s. 63(2)(b)
S. 63(2) Not yet commenced. Commencement order required under s. 76(9)
Ss. 64-66 Not yet commenced. Commencement order required under s. 76(9)
S. 67(1) 1 July 2020 Commenced as per s. 67(2)
S. 67(2) Not yet commenced. Commencement order required under s. 76(9)
Ss. 68-73 Not yet commenced. Commencement order required under s. 76(9)
S. 75 Not yet commenced. Commencement order required under s. 76(9)
Sch. 24 December 2019 Commenced as per s. 74(b), schedule, para. 6

Amendments and other effects

How AffectedAffecting Provision
Not affected

SIs made under the Act

SectionSIs made under the Act
None

*Commencement information is only provided where a commencement order has been made.