Contents

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

Commencement

Section	Commencement Date	Commencement Information
Ss. 1-13	1 January 2017	Commenced as per s. 59(8)
S. 14	25 December 2016	Commenced as per s. 14(3)
Ss. 15-24	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), (3), (4)	1 January 2017	Commenced as per s. 59(8)
Ss. 26-30	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. 38 (other than subsection (1)(e)(iii))	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
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	17 May 2017	Commenced as per s. 56(4)
Ss. 57-59	25 December 2016	Commenced on enactment

Amendments and other effects

How Affected	Affecting Provision
Not affected

SIs made under the Act

Section	SIs made under the Act
None

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