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Updated to 19 May 2025 (Act No. 3 of 2025 and S.I. No. 193 of 2025)

Finance Act 2011
No. 6 of 2011

Contents

Commencement

SectionCommencement DateCommencement Information
Ss. 1-6 1 January 2011 Commenced as per s. 84(8)
S. 7(1)(a), (b) 1 January 2011 Commenced as per s. 84(8)
S. 7(1)(c) 26 January 2011 Commenced as per s. 7(2)
S. 7(2) 1 January 2011 Commenced as per s. 84(8)
Ss. 8-18 1 January 2011 Commenced as per s. 84(8)
S. 19(1) 6 February 2011 Commenced as per s. 19(7)(a)
S. 19(2)(a)-(e) 1 January 2011 Commenced as per s. 84(8)
S. 19(2)(f) 6 February 2011 Commenced as per Finance Act 2013 (8/2013), ss. 17(5), (7)(a)
S. 19(2)(g) 6 February 2011 Commenced as per s. 19(7)(a)
S. 19(3) 7 December 2010 Commenced as per s. 19(7)(d)
S. 19(4) 1 January 2011 Commenced as per s. 19(7)(e)
S. 19(5), (6) 7 December 2010 Commenced as per s. 19(7)(d)
S. 19(7) 1 January 2011 Commenced as per s. 84(8)
S. 20(1) 1 January 2012 Finance Act 2011 (Section 20) (Commencement) Order 2011 (S.I. No. 660 of 2011), art. 2
S. 20(2) 1 January 2011 Commenced as per s. 84(8)
S. 20(3) 1 January 2012 Finance Act 2011 (Section 20) (Commencement) Order 2011 (S.I. No. 660 of 2011), art. 2
Ss. 21-24 1 January 2011 Commenced as per s. 84(8)
S. 25(1)(a), (b) 15 December 2011 Finance Act 2011 (Section 25(1)(a) and (b)) (Commencement) Order 2011 (S.I. No. 663 of 2011), art. 2
S. 25(1)(c) 29 November 2012 Finance Act 2011 (Section 25(1)(c)) (Commencement) Order 2012 (S.I. No. 482 of 2012), art. 2
S. 25(2) 1 January 2011 Commenced as per s. 84(8)
Ss. 26-31 1 January 2011 Commenced as per s. 84(8)
S. 32 18 October 2012 Finance Act 2011 (Commencement of Section 32) Order 2012 (S.I. No. 401 of 2012), art. 2
S. 33 Not yet commenced. Commencement order required under s. 33(2)
Ss. 34-41 1 January 2011 Commenced as per s. 84(8)
S. 42 8 December 2010 Commenced as per s. 42
Ss. 43-47 6 February 2011 Commenced on enactment
S. 48 1 March 2011 Commenced as per s. 48(2)
S. 49(1)(a)-(d) 15 April 2015 Finance Act 2011 (Section 49) (Commencement) Order 2015 (S.I. No. 132 of 2015), art. 3
S. 49(1)(e)-(i) 1 August 2015 Finance Act 2011 (Section 49) (Commencement) Order 2015 (S.I. No. 132 of 2015), art. 4
S. 49(1)(j) 15 April 2015 Finance Act 2011 (Section 49) (Commencement) Order 2015 (S.I. No. 132 of 2015), art. 3
S. 49(1)(k)-(r) Not yet commenced. Commencement order required under s. 49(2)
S. 49(2) 6 February 2011 Commenced on enactment
Ss. 50-58 6 February 2011 Commenced on enactment
S. 59(1) 1 May 2011 Commenced as per s. 59(2)
S. 59(2) 6 February 2011 Commenced on enactment
S. 60(1)(a) 1 January 2011 Commenced as per s. 60(2)(b)
S. 60(1)(b) 6 February 2011 Commenced on enactment
S. 60(1)(c) 1 August 2015 Finance Act 2011 (Section 60(1)(c)) (Commencement) Order 2015 (S.I. No. 131 of 2015), art. 2
S. 60(2) 6 February 2011 Commenced on enactment
Ss. 61-72 6 February 2011 Commenced on enactment
S. 73 3 April 2010 Commenced as per s. 73
Ss. 74-84 6 February 2011 Commenced on enactment
Sch. 1 para. 1 1 January 2011 Commenced as per sch. 1 para. 2
Sch. 1 para. 2 6 February 2011 Commenced on enactment
Sch. 2 6 February 2011 Commenced on enactment
Sch. 3 para. 1(a)-(c) 6 February 2011 Commenced as per sch. 3 para. 10(a)(i)
Sch. 3 para. 1(d) 6 April 2001 Commenced as per sch. 3 para. 10(a)(ii)
Sch. 3 para. 1(e)-(h) 6 February 2011 Commenced as per sch. 3 para. 10(a)(i)
Sch. 3 para. 2(a) 6 February 2011 Commenced on enactment
Sch. 3 para. 2(b) 3 April 2010 Commenced as per sch. 3 para. 10(b)(ii)
Sch. 3 paras. 3-9 6 February 2011 Commenced as per sch. 3 para. 10(c)
Sch. 3 para. 10 6 February 2011 Commenced on enactment

Amendments and other effects

How Affected Affecting Provision Affecting Provision
Commencement Date		 Commencement Source
S. 19(2)(f) applied with modifications Finance Act 2013 (8/2013), s. 17(5) 27 March 2013 Commenced as per s. 17(7)(a)
S. 33(2) substit. Finance Act 2012 (No. 9 of 2012), ss. 26(2), 141(8) 1 January 2012 Commenced as per 141(8)
S. 54 repealed with saver Customs Act 2015 (No. 18 of 2015), ss. 1(3), (4), 3(1), 4, 5, sch. 1 pt. 1, item 52 31 December 2016 Customs Act 2015 (Commencement) Order 2016 (S.I. No. 611 of 2016), art. 2
S. 82 repealed Finance Act 2014 (No. 37 of 2014) s. 99(2), sch. 4 23 December 2014 Commenced on enactment
S. 82(3) applied with modifications Finance Act 2012 (No. 9 of 2012), s. 139(2) 31 March 2012 Commenced on enactment

SIs made under the Act

SectionSIs made under the Act
None