Updated to 23 November 2023
(Act No. 30 of 2023 and S.I. No. 577 of 2023)
Contents
Commencement
| Section | Commencement Date | Commencement Information |
|---|
|
Ss. 1-10 |
1 January 2019 |
S. 65(8) |
|
S. 11(1)(a) |
1 January 2019 |
Finance Act 2018 (Section 11) (Commencement) Order 2019 (S.I. No. 424 of 2019), art. 2 |
|
S. 11(1)(b) |
1 January 2019 |
S. 65(8) |
|
S. 11(2) |
1 January 2019 |
Finance Act 2018 (Section 11) (Commencement) Order 2019 (S.I. No. 424 of 2019), art. 2 |
|
Ss. 12-15 |
1 January 2019 |
S. 65(8) |
|
Ss. 26(1)(a)-(o) (insofar as they relate to the introduction of the regional development uplift) |
17 July 2019 |
Finance Act 2018 (section 26) (Commencement) (No. 2) Order 2019 (S.I. No. 357 of 2019), art. 2 |
|
Sa. 26(1)(a)-(l), (n), (o) other than in so far as they relate to the introduction of the regional film development uplift) |
27 March 2019 |
Finance Act 2018 (Section 26) (Commencement) Order 2019 (S.I. No. 120 of 2019), art. 2 |
|
S. 26(1)(m) |
17 July 2019 |
Finance Act 2018 (section 26) (Commencement) (No. 2) Order 2019 (S.I. No. 357 of 2019), art. 2 |
|
S. 26(2) |
27 March 2019 |
Finance Act 2018 (Section 26) (Commencement) Order 2019 (S.I. No. 120 of 2019), art. 2 |
|
S. 41 |
|
Not yet commenced. Commencement order required under s. 41(15) |
|
S. 48(1)(a)(vii) |
1 January 2019 |
Finance Act 2018 (Section 48(1)(a)(vii)) (Commencement) Order 2018 (S.I. No. 599 of 2018), art. 2 |
|
Sch. 2, para. 1(b) |
22 April 2021 |
Finance Act 2018 (Paragraph 1(b) of Schedule 2) (Commencement) Order 2021 (S.I. No. 374 of 2021), art. 2 |
Amendments and other effects
| How Affected | Affecting Provision |
|---|
|
Not affected |
|
SIs made under the Act
| Section | SIs made under the Act |
|---|
|
S. 11(2) |
Finance Act 2018 (Section 11) (Commencement) Order 2019 (S.I. No. 424 of 2019) |
|
S. 26(3) |
Finance Act 2018 (section 26) (Commencement) (No. 2) Order 2019 (S.I. No. 357 of 2019) |
| *Commencement information is only provided where a commencement order has been made. |
