Contents

• Commencement
• Amendments and other effects
• SIs made under the Act

Commencement

Section	Commencement Date	Commencement Information
S. 19(2)(f)	6 February 2011	Deemed to have had effect on and from 6 February 2011 as if paragraph (c) of section 19(7) had never applied to the said paragraph (f) by Finance Act 2013 (No. 8 of 2013), ss. 17(5), (7)(a), 108(8).
S. 20	1 January 2012	Finance Act 2011 (Section 20) (Commencement) Order 2011 (S.I. No. 660 of 2011), art. 2 insofar as it is not in operation.
S. 25(1)(a), (b)	15 December 2011	Finance Act 2011 (Section 25(1)(a) and (b)) (Commencement) Order 2011 (S.I. No. 663 of 2011), art. 2
S. 25(1)(c)	29 November 2012	Finance Act 2011 (Section 25(1)(c)) (Commencement) Order 2012 (S.I. No. 482 of 2012), art. 2
S. 32	18 October 2012	Finance Act 2011 (Commencement of Section 32) Order 2012 (S.I. No. 401 of 2012), art. 2
S. 49(1)(a)-(d)	15 April 2015	Finance Act 2011 (Section 49) (Commencement) Order 2015 (S.I. No. 132 of 2015), art. 3
S. 49(1)(e)(i)	1 August 2015	Finance Act 2011 (Section 49) (Commencement) Order 2015 (S.I. No. 132 of 2015), art. 4
S. 49(1)(j)	15 April 2015	Finance Act 2011 (Section 49) (Commencement) Order 2015 (S.I. No. 132 of 2015), art. 3
S. 60(1)(c)	1 August 2015	Finance Act 2011 (Section 60(1)(c)) (Commencement) Order 2015 (S.I. No. 131 of 2015), art. 2

Amendments and other effects

How Affected	Affecting Provision
S. 33(2) substit.	Finance Act 2012 (No. 9 of 2012), ss. 26(2), 141(8)
S. 54 repealed with saver	Customs Act 2015 (No. 18 of 2015), ss. 1(3), (4), 3(1), 4, 5, sch. 1 pt. 1, item 52
S. 82 repealed	Finance Act 2014 (No. 37 of 2014) s. 99(2), sch. 4
S. 82(3) applied with modifications	Finance Act 2012 (No. 9 of 2012), s. 139(2)

SIs made under the Act

Section	SIs made under the Act
None

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