Updated to 30 July 2025 (Act No. 10 of 2025 and S.I. No. 388 of 2025)
All effects below are reflected in the most recent Revised Act.
Finance (Tax Appeals) Act 2015
No. 59 of 2015
Contents
Commencement
| Section | Commencement Date | Commencement Information |
|---|---|---|
| Whole Act | 21 March 2016 | Finance (Tax Appeals) Act 2015 (Commencement) Order 2016 (S.I. No. 110 of 2016) |
Amendments and other effects
| How Affected | Affecting Provision | Affecting Provision Commencement Date |
Commencement Source |
|---|---|---|---|
| S. 2 amended | Finance (No. 2) Act 2023 (39/2023), ss. 96(2) | 18 December 2023 | Commenced on enactment |
| Energy (Windfall Gains in the Energy Sector) (Temporary Solidarity Contribution) Act 2023 (23/2023), ss. 1(2), 26 | 2 August 2023 | Energy (Windfall Gains in the Energy Sector) (Temporary Solidarity Contribution) Act 2023 (Commencement) Order 2023 (S.I. No. 388 of 2023), art. 2 | |
| Finance Act 2022 (44/2022), ss. 96(24), 96(25) | 15 December 2022 | Finance Act 2022 (44/2022), s. 96(25) | |
| Finance Act 2022 (44/2022), ss. 99(3), 99(4) | 1 September 2023 | Finance Act 2022 (44/2022), s. 99(4) | |
| Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 3 | 18 December 2019 | Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2019 (S.I. No. 671 of 2019), art. 2(a) | |
| S. 3(6) inserted | Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 4 | 18 December 2019 | Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2019 (S.I. No. 671 of 2019), art. 2(a) |
| Ss. 4A-4G inserted | Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 5 | 1 July 2020 | Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2020 (S.I. No. 238 of 2020), art. 2 |
| S. 6(2)(j) amended | Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 6(a) | 1 July 2020 | Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2020 (S.I. No. 238 of 2020), art. 2 |
| S. 6(2)(k) deleted | Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 6(b) | 1 July 2020 | Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2020 (S.I. No. 238 of 2020), art. 2 |
| S. 8(2) amended | Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 7 | 1 July 2020 | Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2020 (S.I. No. 238 of 2020), art. 2 |
| S. 13(6) inserted | Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 8 | 1 July 2020 | Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2020 (S.I. No. 238 of 2020), art. 2 |
| S. 14(2) amended | Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 9(a) | 1 July 2020 | Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2020 (S.I. No. 238 of 2020), art. 2 |
| S. 14(3) amended | Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 9(b) | 1 July 2020 | Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2020 (S.I. No. 238 of 2020), art. 2 |
| S. 14A inserted | Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 10 | 1 July 2020 | Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2020 (S.I. No. 238 of 2020), art. 2 |
| S. 21(1) amended | Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 11(a) | 1 July 2020 | Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2020 (S.I. No. 238 of 2020), art. 2 |
| S. 21(2) amended | Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 11(b) | 1 July 2020 | Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2020 (S.I. No. 238 of 2020), art. 2 |
| S. 21(5) amended | Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 11(c) | 1 July 2020 | Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2020 (S.I. No. 238 of 2020), art. 2 |
| S. 21(6) amended | Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 11(d) | 1 July 2020 | Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2020 (S.I. No. 238 of 2020), art. 2 |
| S. 21(7) amended | Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 11(e) | 1 July 2020 | Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2020 (S.I. No. 238 of 2020), art. 2 |
| S. 21(8) amended | Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 11(f) | 1 July 2020 | Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2020 (S.I. No. 238 of 2020), art. 2 |
SIs made under the Act
| Section | SIs made under the Act |
|---|---|
| S. 3(2) | Finance (Tax Appeals) Act 2015 (Establishment Day) Order 2016 (S.I. No. 111 of 2016) |