Updated to 5 August 2022 (Act No. 28 of 2022 and S.I. No. 411 of 2022)

Finance Act 2020*
No. 26 of 2020

Contents

Commencement

SectionCommencement DateCommencement Information
Ss. 1-25 except where otherwise provided for 1 January 2021 Commenced as per s. 76(8)
S. 3(1)(a)(i) 13 March 2020 Commenced as per s. 3(2)
S. 3(1)(a)(ii) 5 August 2020 Commenced as per s. 3(3)
S. 3(1)(b) 13 March 2020 Commenced as per s. 3(2)
S. 11(1) 13 October 2020 Commenced as per s. 11(2)
S. 13 1 July 2021 Finance Act 2020 (Section 13)(Commencement) Order 2021 (S.I. No. 294 of 2021), reg. 2
S. 15 Not yet commenced Commencement order required under s. 15(3)
S. 16(1) other than para. (a) Not yet commenced Commencement order required under s. 16(2)
S. 16(1)(a) 1 January 2021 Commenced as per s. 16(3)
S. 16(1)(b)-(c) 6 April 2022 Finance Act 2020 (Section 16(1)) (Commencement) Order 2022 (S.I. No. 142 of 2022), art. 2
S. 17(1) 1 October 2021 Finance Act 2020 (Section 17(1)) (Commencement) Order 2021 (S.I. No. 505 of 2021), art. 2
S. 30(1)(b) 1 July 2022 Commenced as per s. 30(2)
S. 33(1) 1 January 2021 Commenced as per s. 33(2)
S. 34(1) 1 January 2021 Commenced as per s. 34(2)
S. 36 1 January 2021 Commenced as per s. 36(2)
S. 42(1)(c)(i) 1 July 2022 Commenced as per s. 42(2)
S. 49(1) 27 March 2021 Finance Act 2020 (Section 49(1)) (Commencement) Order 2021 (S.I. No. 136 of 2021), art. 2
S. 62 15 March 2021 Finance Act 2020 (Section 62) (Commencement) Order 2021 (S.I. No. 108 of 2021), art. 2
S. 63(1) 27 March 2020 Commenced as per s. 63(4)
S. 63(2) 20 October 2020 Commenced as per s. 63(5)
S. 63(3)(j) 1 August 2020 Commenced as per s. 63(6)(a)
S. 63(3)(a) apart from subpara. (iii) 1 September 2020 Commenced as per s. 63(6)(b)
S. 63(3)(a)(iii) 20 October 2020 Commenced as per s. 63(6)(c)
S. 63(3)(b) 1 September 2020 Commenced as per s. 63(6)(b)
Ss. 63(3)(c)-(f) 1 January 2021 Commenced as per s. 63(6)(e)
S. 63(3)(g)(ii) 1 November 2020 Commenced as per s. 63(6)(d)
S. 63(3)(h) 20 October 2020 Commenced as per s. 63(6)(c)
S. 63(3)(k) 1 January 2021 Commenced as per s. 63(6)(e)
S. 63(3)(l) 1 January 2021 Commenced as per s. 63(6)(e)
S. 63(3)(m) apart from subpara. (ii)(I) 20 October 2020 Commenced as per s. 63(6)(c)
S. 63(3)(m)(ii)(I) 1 January 2021 Commenced as per s. 63(6)(e)
S. 63(3)(n) 20 October 2020 Commenced as per s. 63(6)(c)
Sch. 1 July 2020 Commenced as per s. 74(b), sch., para. 6(b)

Amendments and other effects

How AffectedAffecting Provision
S. 15 repealed Finance Act 2021 (45/2021), ss. 27(5), 87(8)

SIs made under the Act

SectionSIs made under the Act
None

*Commencement information is only provided where a commencement order has been made.