|
Ss. 1-4 |
1 January 2026 |
Commenced as per s. 107(8) |
|
S. 5 |
26 November 2025 |
Commenced as per s. 5 |
|
Ss. 6-18 |
1 January 2026 |
Commenced as per s. 107(8) |
|
s. 19(1)(a) |
1 January 2026 |
Commenced as per s. 107(8) |
|
S. 19(1)(b), (c) |
1 January 2026 |
Finance Act 2025 (Section 52(1)) (Commencement) Order 2025 (S.I. No. 687 of 2025), art. 2 |
|
s. 19(2) |
1 January 2026 |
Commenced as per s. 107(8) |
|
Ss. 20-44 |
1 January 2026 |
Commenced as per s. 107(8) |
|
S. 45 |
|
Not yet commenced. Commencement order required under s. 45(3) |
|
S. 46(1)(a)(i) |
|
Not yet commenced. Commencement order required under s. 46(2)(c)(i) |
|
S. 46(1)(a)(ii), (iii) |
1 January 2026 |
Commenced as per s. 107(8) |
|
S. 46(1)(a)(iv) insofar as it inserts the definitions of “date of release”, “post-release digital content”, “post-release extension of an interim certificate” and “post-release interim certificate extension period” in s. 481A(1) of the Principal Act |
|
Not yet commenced. Commencement order required under s. 46(2)(c)(ii) |
|
S. 46(1)(a)(iv) other than as it inserts the definitions of “date of release”, “post-release digital content”, “post-release extension of an interim certificate” and “post-release interim certificate extension period” in s. 481A(1) of the Principal Act |
1 January 2026 |
Commenced as per s. 107(8) |
|
S. 46(1)(b), (c) |
|
Not yet commenced. Commencement order required under s. 46(2)(c)(iii), (iv) |
|
S. 46(1)(d)(i) |
|
Not yet commenced. Commencement order required under s. 46(2)(c)(v) |
|
S. 46(1)(d)(ii)(I) |
1 January 2026 |
Commenced as per s. 107(8) |
|
S. 46(1)(d)(ii)(II) |
|
Not yet commenced. Commencement order required under s. 46(2)(c)(v) |
|
S. 46(1)(d)(iii) |
|
Not yet commenced. Commencement order required under s. 46(2)(c)(v) |
|
S. 46(1)(e)-(h) |
|
Not yet commenced. Commencement order required under s. 46(2)(c)(vi)-(ix) |
|
S. 46(1)(i)(i) |
|
Not yet commenced. Commencement order required under s. 46(2)(c)(x) |
|
S. 46(1)(i)(ii) |
1 January 2026 |
Commenced as per s. 107(8) |
|
S. 46(1)(j), (k) |
1 January 2026 |
Commenced as per s. 107(8) |
|
S. 46(1)(l)(i) |
1 January 2026 |
Commenced as per s. 107(8) |
|
S. 46(1)(l)(ii), (iii) |
|
Not yet commenced. Commencement order required under s. 46(2)(c)(xi) |
|
S. 46(1)(m), (n) |
|
Not yet commenced. Commencement order required under s. 46(2)(c)(xii), (xiii) |
|
S. 46(1)(o) |
1 January 2026 |
Commenced as per s. 107(8) |
|
S. 46(1)(p) |
|
Not yet commenced. Commencement order required under s. 46(2)(c)(xiv) |
|
S. 46(1)(q) |
1 January 2026 |
Commenced as per s. 107(8) |
|
S. 46(1)(r) |
1 January 2026 |
Finance Act 2025 (Section 46(1)(r)) (Commencement) Order 2025 (S.I. No. 684 of 2025), art. 2 |
|
S. 46(2), (3) |
1 January 2026 |
Commenced as per s. 107(8) |
|
S. 47 |
1 January 2026 |
Commenced as per s. 107(8) |
|
S. 48(1) |
|
Not yet commenced. Commencement order required under s. 48(2) |
|
S. 48(2) |
1 January 2026 |
Commenced as per s. 107(8) |
|
Ss. 49-51 |
1 January 2026 |
Commenced as per s. 107(8) |
|
S. 52(1)(a)-(c) |
1 January 2026 |
Finance Act 2025 (Section 52(1)) (Commencement) Order 2025 (S.I. No. 685 of 2025), art. 2 |
|
S. 52(2) |
1 January 2026 |
Commenced as per s. 107(8) |
|
S. 53(1) |
|
Not yet commenced. Commencement order required under s. 53(2) |
|
S. 53(2) |
23 December 2025 |
Commenced on enactment |
|
S. 54(1) |
|
Not yet commenced. Commencement order required under s. 54(2) |
|
S. 54(2) |
23 December 2025 |
Commenced on enactment |
|
S. 55(1) |
|
Not yet commenced. Commencement order required under s. 55(2) |
|
S. 55(2) |
23 December 2025 |
Commenced on enactment |
|
S. 56 |
8 October 2025 |
Commenced as per s. 56 |
|
S. 57(1) |
|
Not yet commenced. Commencement order required under s. 57(2) |
|
S. 57(2) |
23 December 2025 |
Commenced on enactment |
|
Ss. 58-61 |
23 December 2025 |
Commenced on enactment |
|
S. 62(1) |
|
Not yet commenced. Commencement order required under s. 62(2) |
|
S. 62(2) |
23 December 2025 |
Commenced on enactment |
|
S. 63(1) |
|
Not yet commenced. Commencement order required under s. 63(2) |
|
S. 63(2) |
23 December 2025 |
Commenced on enactment |
|
S. 64 |
23 December 2025 |
Commenced on enactment |
|
S. 65(1) |
31 December 2020 |
Commenced as per s. 65(2) |
|
S. 65(2) |
23 December 2025 |
Commenced on enactment |
|
S. 66, 67 |
23 December 2025 |
Commenced on enactment |
|
S. 68(1) |
1 January 2026 |
Commenced as per s. 68(1) |
|
S. 69 |
8 October 2025 |
Commenced as per s. 69 |
|
S. 70(1) |
8 October 2025 |
Commenced as per s. 70(1) |
|
S. 70(2) |
26 November 2025 |
Commenced as per s. 70(2) |
|
S. 71 |
1 July 2026 |
Commenced as per s. 71 |
|
S. 72 |
1 January 2026 |
Commenced as per s. 72 |
|
S. 73 |
1 January 2026 |
Commenced as per s. 73 |
|
Ss. 74, 75 |
23 December 2025 |
Commenced on enactment |
|
S. 76 |
1 January 2026 |
Commenced as per s. 76 |
|
Ss. 77-82 |
23 December 2025 |
Commenced on enactment |
|
S. 83(1) |
1 January 2026 |
Commenced as per s. 83(2) |
|
S. 83(2) |
23 December 2025 |
Commenced on enactment |
|
S. 84(1) |
1 April 2027 |
Commenced as per s. 84(2) |
|
S. 84(2) |
23 December 2025 |
Commenced on enactment |
|
S. 85 |
23 December 2025 |
Commenced on enactment |
|
S. 86(1) |
1 January 2026 |
Finance Act 2025 (Section 52(1)) (Commencement) Order 2025 (S.I. No. 686 of 2025), art. 2 |
|
S. 86(2) |
23 December 2025 |
Commenced on enactment |
|
Ss. 87-107 |
23 December 2025 |
Commenced on enactment |
|
Sch. |
23 December 2025 |
Commenced as per s. 105 and sch. para 6 |
