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Updated to 2 April 2025 (Act No. 1 of 2025 and S.I. No. 119 of 2025)

Finance Act 2016
No. 18 of 2016

Contents

Commencement

SectionCommencement DateCommencement Information
Ss. 1-13 1 January 2017 Commenced as per s. 59(8)
S. 14 25 December 2016 Commenced as per s. 14(3)
S. 15 1 January 2017 Commenced as per s. 59(8)
S. 16(1) 1 January 2017 Commenced as per s. 16(2)
S. 16(2) 1 January 2017 Commenced as per s. 59(8)
Ss. 15-18 1 January 2017 Commenced as per s. 59(8)
S. 19(1) Not yet commenced. Commencement order required under s. 19(2)
S. 19(2) 1 January 2017 Commenced as per s. 59(8)
Ss. 20-24 1 January 2017 Commenced as per s. 59(8)
S. 25(1) 1 January 2017 Finance Act 2016 (Section 25(1)) (Commencement) Order 2016 (S.I. No. 674 of 2016), art. 2
S. 25(2) 1 January 2017 Commenced as per s. 59(8)
Ss. 26, 27 1 January 2017 Commenced as per s. 59(8)
S. 28(1) Not yet commenced. Commencement order required under s. 28(2)
S. 28(2) 1 January 2017 Commenced as per s. 59(8)
Ss. 29-30 1 January 2017 Commenced as per s. 59(8)
Ss. 31 - 35 25 December 2016 Commenced on enactment
S. 36 12 October 2016 Commenced as per s. 36
S. 37(1) 1 January 2017 Commenced as per s. 37(2)
S. 37(2) 25 December 2016 Commenced on enactment
S. 38(1)(a)-(d) 1 January 2017 Finance Act 2016 (Sections 38, 39 and 40) (Commencement) Order 2016 (S.I. No. 675 of 2016), art. 2(a)
S. 38(1)(e)(i), (ii) 1 January 2017 Finance Act 2016 (Sections 38, 39 and 40) (Commencement) Order 2016 (S.I. No. 675 of 2016), art. 2(a)
S. 38(1)(e)(iii) 1 February 2017 Finance Act 2016 (Section 38(1)(e)(iii)) (Commencement) Order 2017 (S.I. No. 37 of 2017), art. 2
S. 38(1)(f)-(l) 1 January 2017 Finance Act 2016 (Sections 38, 39 and 40) (Commencement) Order 2016 (S.I. No. 675 of 2016), art. 2(a)
S. 38(2) 1 January 2017 Finance Act 2016 (Sections 38, 39 and 40) (Commencement) Order 2016 (S.I. No. 675 of 2016), art. 2(a)
S. 38(3) 25 December 2016 Commenced on enactment
Ss. 39, 40 1 January 2017 Finance Act 2016 (Sections 38, 39 and 40) (Commencement) Order 2016 (S.I. No. 675 of 2016), art. 2(b)
Ss. 41-43 1 January 2017 Finance Act 2016 (Sections 41, 42 and 43) (Commencement) Order 2016 (S.I. No. 676 of 2016), art. 2
Ss. 44-46 25 December 2016 Commenced on enactment
S. 47 1 January 2017 Commenced as per s. 47(2)
Ss. 48-55 25 December 2016 Commenced on enactment
S. 56(1)-(3) 17 May 2017 Commenced as per s. 56(4)
S. 56(4) 25 December 2016 Commenced on enactment
S. 57(1)(a)-(c) 25 December 2016 Commenced on enactment
S. 57(1)(d)(i), (ii)(I) 25 December 2016 Commenced on enactment
S. 57(1)(d)(ii)(II) 25 December 2016 Commenced as per s. 57(3)
S. 57(1)(e)(i)-(iii) 25 December 2016 Commenced as per s. 57(3)
S. 57(1)(e)(iv) 25 December 2016 Commenced on enactment
S. 57(1)(f), (g) 25 December 2016 Commenced on enactment
S. 57(2), (3) 25 December 2016 Commenced on enactment
Ss. 58, 59 25 December 2016 Commenced on enactment

Amendments and other effects

How Affected Affecting Provision Affecting Provision
Commencement Date		 Commencement Source
Not affected

SIs made under the Act

SectionSIs made under the Act
None