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Updated to 16 April 2025 (Act No. 2 of 2025 and S.I. No. 141 of 2025)

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) 1 January 2018 Finance Act 2017 (Section 10) (Commencement) Order 2017 (S.I. No. 643 of 2017), art. 2
S. 10(2) 1 January 2018 Commenced as per s. 88(8)
S. 11 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. 13, 14 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)
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. 48 25 December 2017 Commenced on enactment
S. 49 11 October 2017 Commenced as per s. 49
Ss. 35-52 25 December 2017 Commenced on enactment
S. 53(1) 31 July 2018 Commenced as per s. 53(2)
S. 53(2) 25 December 2017 Commenced on enactment
S. 54, 55 25 December 2017 Commenced on enactment
S. 56 1 January 2018 Commenced as per s. 56
Ss. 55-59 25 December 2017 Commenced on enactment
S. 60(1)(a)(i) 25 December 2017 Commenced on enactment
S. 60(1)(a)(ii)(I), (II) 25 December 2017 Commenced on enactment as per s. 60(3)
S. 60(1)(a)(iii) 25 December 2017 Commenced on enactment
S. 60(1)(b) 25 December 2017 Commenced on enactment
Ss. 60(2)-(4) 25 December 2017 Commenced on enactment
Ss. 61-67 25 December 2017 Commenced on enactment
S. 68(1) 1 August 2018 Finance Act 2017 (Section 68) (Commencement) Order 2018 (S.I. No. 238 of 2018), art. 2
S. 68(2) 25 December 2017 Commenced on enactment
Ss. 69-79 25 December 2017 Commenced on enactment
S. 80 25 December 2017 Commenced as per s. 80(3)
Ss. 81, 82 25 December 2017 Commenced on enactment
S. 83 1 June 2015 Commenced as per s. 83(2)
S. 84(1) 1 June 2015 Commenced as per s. 84(2)
S. 84(2) 25 December 2017 Commenced on enactment
Ss. 85-88 25 December 2017 Commenced on enactment
Sch. 1 25 December 2017 Commenced on enactment
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(ac) 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. 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 Affected Affecting Provision Affecting Provision
Commencement Date		 Commencement Source
S. 12 deleted Finance Act 2018 (30/2018), ss. 19(3), 65(8) 1 January 2019 Commenced as per s. 65(8)
S. 19(1)(d)(i) deleted Finance Act 2019 (45/2019), ss. 30(3), 76(8) 22 December 2019 Commenced on enactment 
S. 35 amended Finance Act 2018 (30/2018), ss. 33, 33(a) 1 January 2019 Commneced on per s. 33
S. 42(1) amended Finance Act 2018 (30/2018), ss. 33, 33(b) 1 January 2019 Commneced on per s. 33

SIs made under the Act

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