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Updated to 1 July 2025 (Act No. 5 of 2025 and S.I. No. 292 of 2025)

Finance Act 2015
No. 52 of 2015

Contents

Commencement

SectionCommencement DateCommencement Information
Ss. 1-10 1 January 2016 Commenced as per s. 90(8)
S. 11(1) 22 October 2015 Commenced as per s. 11(2)
S. 11(2) 1 January 2016 Commenced as per s. 90(8)
Ss. 12-14 1 January 2016 Commenced as per s. 90(8)
S. 15(1) 1 January 2016 Commenced as per s. 15(2)
S. 15(2) 1 January 2016 Commenced as per s. 90(8)
S. 16 1 January 2016 Commenced as per s. 90(8)
S. 17(1)(a)(i) 1 January 2016 Commenced as per s. 90(8)
S. 17(1)(a)(ii) 1 May 2016 Finance Act 2015 (Section 17 (1)(a)(ii)) (Commencement) Order 2016 (S.I. No. 205 of 2016)
S. 17(1)(b) 1 January 2016 Commenced as per s. 90(8)
S. 17(2), (3) 1 January 2016 Commenced as per s. 90(8)
S. 18 1 January 2016 Commenced as per s. 90(8)
S. 19(1) 1 January 2016 Commenced as per s. 90(8)
S. 19(2)(a)-(e) 1 January 2016 Commenced as per s. 90(8)
S. 19(2)(f) 31 May 2017 Finance Act 2015 (Section 19(2)(f)) (Commencement) Order 2017 (S.I. No. 216 of 2017), art. 2
S. 19(2)(g)-(i) 1 January 2016 Commenced as per s. 90(8)
S. 19(3)-(5) 1 January 2016 Commenced as per s. 90(8)
S. 20-23 1 January 2016 Commenced as per s. 90(8)
S. 24 16 October 2014 Commenced as per s. 24(2)
S. 25-31 1 January 2016 Commenced as per s. 90(8)
S. 32(1)(a) 1 January 2016 Commenced as per s. 90(8)
S. 32(1)(b) 19 May 2017 Finance Act 2015 (Section 32(1)(b)) (Commencement) Order 2025 (S.I. No. 155 of 2025), art. 2
S. 32(2) 19 May 2017 Finance Act 2015 (Section 32(2)) (Commencement) Order 2017 (S.I. No. 294 of 2017), art. 2
Ss. 33-42 1 January 2016 Commenced as per s. 90(8)
S. 43(1)(a) 21 December 2015 Commenced on enactment
S. 43(1)(b) 1 January 2016 Finance Act 2015 (Section 43) (Commencement) Order 2015 (S.I. No. 615 of 2015), art. 2
S. 43(2) 21 December 2015 Commenced on enactment
S. 44 21 December 2015 Commenced on enactment
S. 45 14 October 2015 Commenced as per s. 45
S. 46 Not yet commenced. Commencement order required under s. 46(2)
Ss. 47, 48 21 December 2015 Commenced on enactment
S. 49(1)(a) 21 December 2015 Commenced on enactment
S. 49(1)(b) 1 January 2016 Commenced as per s. 49(2)
S. 49(2) 21 December 2015 Commenced on enactment
Ss. 50, 51 21 December 2015 Commenced on enactment
S. 52(1) 1 January 2016 Commenced as per s. 52(2)
S. 52(2) 21 December 2015 Commenced on enactment
Ss. 53-75 21 December 2015 Commenced on enactment
S. 76 1 January 2020 Finance Act 2015 (Section 76) (Commencement) Order 2019 (S.I. No. 432 of 2019), art. 2
Ss. 77, 78 21 December 2015 Commenced on enactment
S. 79 21 December 2015 Commenced as per s. 79(2)
Ss. 80-85 21 December 2015 Commenced on enactment
S. 86(1) 21 December 2015 Commenced as per s. 86(2)
S. 86(2) 21 December 2015 Commenced on enactment
Ss. 87-90 21 December 2015 Commenced on enactment
Sch. 21 December 2015 Commenced as per s. 86

Amendments and other effects

How Affected Affecting Provision Affecting Provision
Commencement Date		 Commencement Source
S. 10 functions vested in Ervia transferred and references construed 11/2024, ss. 1(2), 11 1 June 2024 Gas (Amendment) and Miscellaneous Provisions Act 2024 (Commencement) Order 2024 (S.I. No. 208 of 2024), art. 4
S. 81(2) references construed Data Protection Act 2018 (7/2018), ss. 9, 14(2), (4) 25 May 2018 Data Protection Act 2018 (Commencement) Order 2018 (S.I. No. 174 of 2018), art. 3

SIs made under the Act

SectionSIs made under the Act
S. 81 Disabled Drivers and Disabled Passengers Fuel Grant (Amendment) (No. 2) Regulations 2024 (S.I. No. 731 of 2024)
  Disabled Drivers and Disabled Passengers Fuel Grant (Amendment) Regulations 2024 (S.I. No. 54 of 2024)
  Disabled Drivers and Disabled Passengers Fuel Grant (Amendment) Regulations 2023 (S.I. No. 665 of 2023)
  Disabled Drivers and Disabled Passengers Fuel Grant (Amendment) Regulations 2021 (S.I. No. 775 of 2021)
  Disabled Drivers and Disabled Passengers Fuel Grant (Amendment) Regulations 2020 (S.I. No. 748 of 2020)
  Disabled Drivers and Disabled Passengers Fuel Grant (Amendment) Regulations 2019 (S.I. No. 686 of 2019)
  Disabled Drivers and Disabled Passengers Fuel Grant Regulations 2015 (S.I. No. 635 of 2015)