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Updated to 27 March 2025 (Act No. 1 of 2025 and S.I. No. 95 of 2025)

Finance Act 2019
No. 45 of 2019

Contents

Commencement

SectionCommencement DateCommencement Information
Ss. 1-6 1 January 2020 Commenced as per s. 76(8)
S. 7(1) 12 March 2019 Commenced as per s. 7(2)
S. 7(2) 1 January 2020 Commenced as per s. 76(8)
S. 8(1) 1 August 2013 Commenced as per s. 8(2)
S. 8(2) 1 January 2020 Commenced as per s. 76(8)
Ss. 9, 10 1 January 2020 Commenced as per s. 76(8)
S. 11(1) Not yet commenced. Commencement order required under s. 11(2)
S. 11(2) 1 January 2020 Commenced as per s. 76(8)
S. 12 1 January 2020 Commenced as per s. 76(8)
S. 13(1) 1 January 2020 Commenced as per s. 76(8)
S. 13(2) Not yet commenced. Commencement order required under s. 13(3)
S. 13(3) 1 January 2020 Commenced as per s. 76(8)
S. 14 1 January 2020 Commenced as per s. 76(8)
S. 15(1) 1 January 2020 Commenced as per s. 76(8)
S. 15(2) Not yet commenced. Commencement order required under s. 15(3)
S. 15(3) 1 January 2020 Commenced as per s. 76(8)
Ss. 16-20 1 January 2020 Commenced as per s. 76(8)
S. 21(1)(a) 4 December 2018 Commenced as per s. 21(2)(a)
S. 21(1)(b) 23 July 1998 Commenced as per s. 21(2)(b)
S. 21(1)(c) 1 January 2020 Commenced as per s. 21(2)(c)
S. 21(2) 1 January 2020 Commenced as per s. 76(8)
S. 22, 23 1 January 2020 Commenced as per s. 76(8)
S. 24(1) 1 January 2020 Commenced as per s. 24(2)
S. 24(2) 1 January 2020 Commenced as per s. 76(8)
S. 25(1) 1 January 2020 Commenced as per s. 76(8)
S. 25(2)(a), (b) 1 January 2020 Commenced as per s. 76(8)
S. 25(2)(c)(i) 1 January 2020 Commenced as per s. 76(8)
S. 25(2)(c)(ii) Not yet commenced. Commencement order required under s. 25(6)(b)
S. 25(2)(d)-(g) 1 January 2020 Commenced as per s. 76(8)
S. 25(3) 1 January 2020 Commenced as per s. 76(8)
S. 25(4)(a) 1 January 2020 Commenced as per s. 76(8)
S. 25(4)(b) Not yet commenced. Commencement order required under s. 25(6)(b)
S. 25(5) Not yet commenced. Commencement order required under s. 25(6)(b)
S. 25(6) 1 January 2020 Commenced as per s. 76(8)
S. 26(1)-(3) 1 January 2020 Commenced as per s. 76(8)
S. 26(4)(a) 8 October 2019 Commenced as per s. 26(4)(a)
S. 26(4)(b) 1 January 2020 Commenced as per s. 26(4)(b)
S. 26(5)-(8) 1 January 2020 Commenced as per s. 76(8)
S. 27(1) as it relates to the substitution of s. 835EA Not yet commenced. Commencement order required under s. 27(4)
S. 27(1) other than as it relates to the substitution of s. 835EA 1 January 2020 Commenced as per s. 76(8)
S. 27(2)-(5) 1 January 2020 Commenced as per s. 76(8)
S. 28 1 January 2020 Commenced as per s. 76(8)
S. 29(1)(a) 1 January 2020 Commenced as per s. 29(2)
S. 29(1)(b), (c) 1 January 2020 Commenced as per s. 76(8)
S. 29(2), (3) 1 January 2020 Commenced as per s. 76(8)
S. 30-34 1 January 2020 Commenced as per s. 76(8)
S. 35(1) 31 December 2019 Finance Act 2019 (Section 35(1)) (Commencement) Order 2019 (S.I. No. 688 of 2019), art. 2
S. 35(2) 1 January 2020 Commenced as per s. 76(8)
Ss. 36-38 1 January 2020 Commenced as per s. 76(8)
S. 39 9 October 2019 Commenced as per s. 39
S. 40(1) 9 October 2019 Commenced as per s. 40(1)
S. 40(2) 1 May 2020 Commenced as per s. 40(2)
S. 41 1 January 2020 Commenced as per s. 41
S. 42 22 December 2019 Commenced on enactment
S. 43(1) 1 January 2020 Commenced as per s. 43(2)
S. 43(2) 22 December 2019 Commenced on enactment
S. 44 22 December 2019 Commenced on enactment
S. 45 1 May 2020 Commenced as per s. 45
S. 46 1 May 2020 Commenced as per s. 46
S. 47(1) 1 January 2020 Finance Act 2019 (Section 47) (Commencement) Order 2019 (S.I. No. 689 of 2019), art. 2
S. 47(2) 22 December 2019 Commenced on enactment
S. 48(1) 1 January 2020 Commenced as per s. 48(2)
S. 48(2) 22 December 2019 Commenced on enactment
S. 49 22 December 2019 Commenced on enactment
S. 50(1) 1 January 2020 Commenced as per s. 50(2)
S. 50(2) 22 December 2019 Commenced on enactment
S. 51(1) 1 January 2020 Commenced as per s. 51(2)
S. 51(2) 22 December 2019 Commenced on enactment
Ss. 52-54 22 December 2019 Commenced on enactment
S. 55 1 January 2020 Commenced as per s. 55
Ss. 56, 57 22 December 2019 Commenced on enactment
S. 58(1) Not yet commenced. Commencement order required under s. 58(2)
S. 58(2) 22 December 2019 Commenced on enactment
S. 59(1) Not yet commenced. Commencement order required under s. 59(2)
S. 59(2) 22 December 2019 Commenced on enactment
Ss. 60-62 22 December 2019 Commenced on enactment
S. 63(1)(a) 14 September 2020 Commenced as per s. 63(2)(a), Capital Acquisitions Tax (Electronic Probate) Regulations 2020 (S.I. No. 341 of 2020), reg. 1(2)
S. 63(1)(b) 14 September 2020 Finance Act 2019 (Section 63(1)(b)) (Commencement) Order 2020 (S.I. No. 334 of 2020), art. 2
S. 63(2) 22 December 2019 Commenced on enactment
Ss. 64-66 22 December 2019 Commenced on enactment
S. 67(1) 1 July 2020 Commenced as per s. 67(2)
S. 67(2) 22 December 2019 Commenced on enactment
Ss. 68-76 22 December 2019 Commenced on enactment
Sch. 22 December 2019 Commenced on enactment as per s. 74(b), sch. para. 6

Amendments and other effects

How Affected Affecting Provision Affecting Provision
Commencement Date		 Commencement Source
S. 11 repealed Finance Act 2022 (44/2022), ss. 14, 106(8) 1 January 2023 Commenced as per s. 106(8)
S. 12 repealed Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (23/2020), ss. 2(1)(a), 4(d) 17 December 2020 Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (Part 1) (Commencement) Order 2020 (S.I. No. 634 of 2020), art. 2
S. 13(2) repealed Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (23/2020), ss. 2(1)(a), 4(d) 17 December 2020 Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (Part 1) (Commencement) Order 2020 (S.I. No. 634 of 2020), art. 2
S. 13(3) repealed Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (23/2020), ss. 2(1)(a), 4(d) 17 December 2020 Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (Part 1) (Commencement) Order 2020 (S.I. No. 634 of 2020), art. 2
S. 15(2) repealed Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (23/2020), ss. 2(1)(a), 4(d) 17 December 2020 Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (Part 1) (Commencement) Order 2020 (S.I. No. 634 of 2020), art. 2
S. 15(3) repealed Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (23/2020), ss. 2(1)(a), 4(d) 17 December 2020 Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (Part 1) (Commencement) Order 2020 (S.I. No. 634 of 2020), art. 2
S. 23 repealed Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (23/2020), ss. 2(1)(a), 4(d) 17 December 2020 Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (Part 1) (Commencement) Order 2020 (S.I. No. 634 of 2020), art. 2
S. 25(2)(c)(ii) deleted Finance Act 2022 (44/2022), ss. 27(6), 106(8) 1 January 2023 Commenced as per s. 106(8)
S. 25(4)(b) deleted Finance Act 2022 (44/2022), ss. 27(6), 106(8) 1 January 2023 Commenced as per s. 106(8)
S.25(5) deleted Finance Act 2022 (44/2022), ss. 27(6), 106(8) 1 January 2023 Commenced as per s. 106(8)
S. 36 repealed Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (23/2020), ss. 2(1)(a), 4(d) 17 December 2020 Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (Part 1) (Commencement) Order 2020 (S.I. No. 634 of 2020), art. 2
S. 58 repealed Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (23/2020), ss. 2(1)(a), 4(d) 17 December 2020 Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (Part 1) (Commencement) Order 2020 (S.I. No. 634 of 2020), art. 2
S. 59 repealed Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (23/2020), ss. 2(1)(a), 4(d) 17 December 2020 Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (Part 1) (Commencement) Order 2020 (S.I. No. 634 of 2020), art. 2

SIs made under the Act

SectionSIs made under the Act
None