Updated to 1 June 2026 (Act No. 11 of 2026 and S.I. No. 229 of 2026)

Contents

Commencement

Section Commencement Commencement Information
Whole Act 16 December 2011 Commenced on enactment

Amendments and other effects

How Affected Affecting Provision Commencement Commencement Source
S. 5(c) operation of Finance Act 2012 (No. 9 of 2012), ss. 6(2), 141(8) 1 January 2012 Commenced as per s. 141(8)

SIs made under the Act

SectionSIs made under the Act
None