Updated to 10 October 2025 (Act No. 10 of 2025 and S.I. No. 474 of 2025)

Contents

Commencement

Section Commencement/Effective Date
Where the commencement and effective dates differ, the effective date is shown below.
Commencement Information
Whole Act 12 May 1998 Commenced pursuant to s. 5(2)

Amendments and other effects

How Affected Affecting Provision
S. 67(8) substituted Finance Act 2017 (41/2017), s. 85
S. 69 am. Ministers and Secretaries (Amendment) Act 2011 (10/2011), s. 68

SIs made under the Act

SectionSIs made under the Act
None