Contents

• Commencement
• Amendments and other effects
• SIs made under the Act

Commencement

Section	Commencement Date	Commencement 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), art. 2
S. 15	Not yet commenced	Commencement order required under s. 15(3)
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)(a)	Not yet commenced	Commencement order required under s. 76(9)
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 Affected	Affecting Provision
S. 15 repealed	Finance Act 2021 (45/2021), ss. 27(5), 87(8)

SIs made under the Act

Section	SIs made under the Act
None

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