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Updated to 29 May 2026 (Act No. 11 of 2026 and S.I. No. 217 of 2026)

All effects below are reflected in the most recent Revised Act.

Finance (Tax Appeals) Act 2015
No. 59 of 2015

Contents

Commencement

Section Commencement Commencement Information
Whole Act 21 March 2016 Finance (Tax Appeals) Act 2015 (Commencement) Order 2016 (S.I. No. 110 of 2016)

Amendments and other effects

How Affected Affecting Provision Commencement Commencement Source
S. 2 amended Finance (No. 2) Act 2023 (39/2023), ss. 96(2) 18 December 2023 Commenced on enactment
  Energy (Windfall Gains in the Energy Sector) (Temporary Solidarity Contribution) Act 2023 (23/2023), ss. 1(2), 26 2 August 2023 Energy (Windfall Gains in the Energy Sector) (Temporary Solidarity Contribution) Act 2023 (Commencement) Order 2023 (S.I. No. 388 of 2023), art. 2
  Finance Act 2022 (44/2022), ss. 96(24), 96(25) 15 December 2022 Finance Act 2022 (44/2022), s. 96(25)
  Finance Act 2022 (44/2022), ss. 99(3), 99(4) 1 September 2023 Finance Act 2022 (44/2022), s. 99(4)
  Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 3 18 December 2019 Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2019 (S.I. No. 671 of 2019), art. 2(a)
S. 3(6) inserted Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 4 18 December 2019 Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2019 (S.I. No. 671 of 2019), art. 2(a)
Ss. 4A-4G inserted Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 5 1 July 2020 Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2020 (S.I. No. 238 of 2020), art. 2
S. 6(2)(j) amended Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 6(a) 1 July 2020 Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2020 (S.I. No. 238 of 2020), art. 2
S. 6(2)(k) deleted Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 6(b) 1 July 2020 Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2020 (S.I. No. 238 of 2020), art. 2
S. 8(2) amended Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 7 1 July 2020 Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2020 (S.I. No. 238 of 2020), art. 2
S. 13(6) inserted Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 8 1 July 2020 Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2020 (S.I. No. 238 of 2020), art. 2
S. 14(2) amended Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 9(a) 1 July 2020 Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2020 (S.I. No. 238 of 2020), art. 2
S. 14(3) amended Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 9(b) 1 July 2020 Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2020 (S.I. No. 238 of 2020), art. 2
S. 14A inserted Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 10 1 July 2020 Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2020 (S.I. No. 238 of 2020), art. 2
S. 21(1) amended Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 11(a) 1 July 2020 Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2020 (S.I. No. 238 of 2020), art. 2
S. 21(2) amended Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 11(b) 1 July 2020 Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2020 (S.I. No. 238 of 2020), art. 2
S. 21(5) amended Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 11(c) 1 July 2020 Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2020 (S.I. No. 238 of 2020), art. 2
S. 21(6) amended Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 11(d) 1 July 2020 Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2020 (S.I. No. 238 of 2020), art. 2
S. 21(7) amended Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 11(e) 1 July 2020 Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2020 (S.I. No. 238 of 2020), art. 2
S. 21(8) amended Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 11(f) 1 July 2020 Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2020 (S.I. No. 238 of 2020), art. 2

SIs made under the Act

SectionSIs made under the Act
S. 3(2) Finance (Tax Appeals) Act 2015 (Establishment Day) Order 2016 (S.I. No. 111 of 2016)

*Commencement information is only included if a commencement order has been made.