Contents

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

Commencement

Section	Commencement Date	Commencement Information
Ss. 1-9	1 January 2018	Commenced as per s. 88(8)
S. 10	1 January 2018	Finance Act 2017 (Section 10) (Commencement) Order 2017 (S.I. No. 643 of 2017), art. 2
S. 10(1)	1 January 2018	Commenced as per s. 10(2)
S. 10(2)	1 January 2018	Commenced as per s. 88(8)
S. 12(1), (2)		Not yet commenced. Commencement order required under s. 12(3)
S. 12(3)	1 January 2018	Commenced as per s. 88(8)
S. 15(1)(a)	1 January 2018	Commenced as per s. 88(8)
S. 15(1)(b)	2 November 2017	Commenced as per s. 15(2)
S. 15(2)	1 January 2018	Commenced as per s. 88(8)
Ss. 16-22	1 January 2018	Commenced as per s. 88(8)
S. 23	2 November 2017	Commenced as per s. 23(2)
Ss. 24-29	1 January 2018	Commenced as per s. 88(8)
S. 30	2 November 2017	Commenced as per s. 30(4)
S. 31	1 January 2018	Commenced as per s. 88(8)
S. 32	19 October 2017	Commenced as per s. 32(2)
Ss. 33, 34	1 January 2018	Commenced as per s. 88(8)
Pt. 2, Ch. 1 (ss. 35-47)	1 May 2018	Finance Act 2017 (Commencement of Chapter 1 of Part 2) Order 2018 (S.I. No. 131 of 2018), art. 2
S. 53(1)	31 July 2018	Commenced as per s. 53(2)
S. 56	1 January 2018	Commenced as per s. 56
S. 68	1 August 2018	Finance Act 2017 (Section 68) (Commencement) Order 2018 (S.I. No. 238 of 2018), art. 2
S. 68(1)		Not yet commenced. Commencement order required under s. 68(2)
S. 80	25 December 2017	Commenced as per s. 80(3)
S. 83(1)	1 June 2015	Commenced as per s. 83(2)
S. 84(1)	1 June 2015	Commenced as per s. 84(2)
Sch. 2 para. 1(a)-(y)	1 June 2015	Commenced as per s. 82(3)(a)
Sch. 2 para. 1(aa)	1 June 2015	Commenced as per s. 82(3)(a)
Sch. 2 para. 1(ad)(i)	1 June 2015	Commenced as per s. 82(3)(a)
Sch. 2 para. 1(ae)-(bj)	1 June 2015	Commenced as per s. 82(3)(a)
Sch. 2 para. 1(cc)	1 June 2015	Commenced as per s. 82(3)(a)
Sch. 2 para. 2	1 June 2015	Commenced as per s. 82(3)(b)
Sch. 2 para. 3	1 December 2016	Commenced as per s. 82(5)
Sch. 2 para. 4	1 June 2015	Commenced as per s. 82(3)(c)

Amendments and other effects

How Affected	Affecting Provision
S. 12 deleted	Finance Act 2018 (30/2018), ss. 19(3), 65(8)
S. 19(1)(d)(i) deleted	Finance Act 2019 (45/2019), ss. 30(3), 76(8)
S. 35 amended	Finance Act 2018 (30/2018), ss. 33, 33(a)
S. 38(1) particulars prescribed	Sugar Sweetened Drinks Tax Regulations 2018 (S.I. No. 139 of 2018), regs. 2, 4, 6, schedule 1
S. 38(2) particulars prescribed	Sugar Sweetened Drinks Tax Regulations 2018 (S.I. No. 139 of 2018), regs. 2, 5, 6, schedule 2
S. 39 specified returns prescribed	Sugar Sweetened Drinks Tax Regulations 2018 (S.I. No. 139 of 2018), regs. 2, 8
S. 40 specified returns prescribed	Sugar Sweetened Drinks Tax Regulations 2018 (S.I. No. 139 of 2018), regs. 2, 10, 11, sch. 3
S. 41 specified returns prescribed	Sugar Sweetened Drinks Tax Regulations 2018 (S.I. No. 139 of 2018), regs. 2, 9
S. 42 specified returns prescribed	Sugar Sweetened Drinks Tax Regulations 2018 (S.I. No. 139 of 2018), regs. 2, 12
S. 42(1) amended	Finance Act 2018 (30/2018), ss. 33, 33(b)

SIs made under the Act

Section	SIs made under the Act
S. 45	Sugar Sweetened Drinks Tax Regulations 2018 (S.I. No. 139 of 2018)

*Commencement table may be incomplete