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Updated to 5 April 2024 (Act No. 9 of 2024 and S.I. No. 141 of 2024)

Finance Act 2017*
No. 41 of 2017

Contents

Commencement

SectionCommencement DateCommencement Information
Ss. 1-9 1 January 2018 Commenced as per s. 88(8)
S. 10 1 January 2018 Finance Act 2017 (Section 10) (Commencement) Order 2017 (S.I. No. 643 of 2017), art. 2
S. 10(1) 1 January 2018 Commenced as per s. 10(2)
S. 10(2) 1 January 2018 Commenced as per s. 88(8)
S. 12(1), (2) Not yet commenced. Commencement order required under s. 12(3)
S. 12(3) 1 January 2018 Commenced as per s. 88(8)
S. 15(1)(a) 1 January 2018 Commenced as per s. 88(8)
S. 15(1)(b) 2 November 2017 Commenced as per s. 15(2)
S. 15(2) 1 January 2018 Commenced as per s. 88(8)
Ss. 16-22 1 January 2018 Commenced as per s. 88(8)
S. 23 2 November 2017 Commenced as per s. 23(2)
Ss. 24-29 1 January 2018 Commenced as per s. 88(8)
S. 30 2 November 2017 Commenced as per s. 30(4)
S. 31 1 January 2018 Commenced as per s. 88(8)
S. 32 19 October 2017 Commenced as per s. 32(2)
Ss. 33, 34 1 January 2018 Commenced as per s. 88(8)
Pt. 2, Ch. 1 (ss. 35-47) 1 May 2018 Finance Act 2017 (Commencement of Chapter 1 of Part 2) Order 2018 (S.I. No. 131 of 2018), art. 2
S. 53(1) 31 July 2018 Commenced as per s. 53(2)
S. 56 1 January 2018 Commenced as per s. 56
S. 68 1 August 2018 Finance Act 2017 (Section 68) (Commencement) Order 2018 (S.I. No. 238 of 2018), art. 2
S. 68(1) Not yet commenced. Commencement order required under s. 68(2)
S. 80 25 December 2017 Commenced as per s. 80(3)
S. 83(1) 1 June 2015 Commenced as per s. 83(2)
S. 84(1) 1 June 2015 Commenced as per s. 84(2)
Sch. 2 para. 1(a)-(y) 1 June 2015 Commenced as per s. 82(3)(a)
Sch. 2 para. 1(aa) 1 June 2015 Commenced as per s. 82(3)(a)
Sch. 2 para. 1(ad)(i) 1 June 2015 Commenced as per s. 82(3)(a)
Sch. 2 para. 1(ae)-(bj) 1 June 2015 Commenced as per s. 82(3)(a)
Sch. 2 para. 1(cc) 1 June 2015 Commenced as per s. 82(3)(a)
Sch. 2 para. 2 1 June 2015 Commenced as per s. 82(3)(b)
Sch. 2 para. 3 1 December 2016 Commenced as per s. 82(5)
Sch. 2 para. 4 1 June 2015 Commenced as per s. 82(3)(c)

Amendments and other effects

How AffectedAffecting Provision
S. 12 deleted Finance Act 2018 (30/2018), ss. 19(3), 65(8)
S. 19(1)(d)(i) deleted Finance Act 2019 (45/2019), ss. 30(3), 76(8)
S. 35 amended Finance Act 2018 (30/2018), ss. 33, 33(a)
S. 38(1) particulars prescribed Sugar Sweetened Drinks Tax Regulations 2018 (S.I. No. 139 of 2018), regs. 2, 4, 6, schedule 1
S. 38(2) particulars prescribed Sugar Sweetened Drinks Tax Regulations 2018 (S.I. No. 139 of 2018), regs. 2, 5, 6, schedule 2
S. 39 specified returns prescribed Sugar Sweetened Drinks Tax Regulations 2018 (S.I. No. 139 of 2018), regs. 2, 8
S. 40 specified returns prescribed Sugar Sweetened Drinks Tax Regulations 2018 (S.I. No. 139 of 2018), regs. 2, 10, 11, sch. 3
S. 41 specified returns prescribed Sugar Sweetened Drinks Tax Regulations 2018 (S.I. No. 139 of 2018), regs. 2, 9
S. 42 specified returns prescribed Sugar Sweetened Drinks Tax Regulations 2018 (S.I. No. 139 of 2018), regs. 2, 12
S. 42(1) amended Finance Act 2018 (30/2018), ss. 33, 33(b)

SIs made under the Act

SectionSIs made under the Act
S. 45 Sugar Sweetened Drinks Tax Regulations 2018 (S.I. No. 139 of 2018)

*Commencement table may be incomplete