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Updated to 27 March 2025 (Act No. 1 of 2025 and S.I. No. 95 of 2025)

Finance Act 2018
No. 30 of 2018

Contents

Commencement

SectionCommencement DateCommencement Information
Ss. 1-5 1 January 2019 Commenced as per s. 65(8)
S. 6(1) 1 January 2019 Commenced as per s. 6(2)
S. 6(2) 1 January 2019 Commenced as per s. 65(8)
Ss. 7-10 1 January 2019 Commenced as per s. 65(8)
S. 11(1)(a) 1 January 2019 Finance Act 2018 (Section 11) (Commencement) Order 2019 (S.I. No. 424 of 2019), art. 2
S. 11(1)(b) 1 January 2019 Commenced as per s. 65(8)
S. 11(2) 1 January 2019 Commenced as per s. 65(8)
Ss. 12-15 1 January 2019 S. 65(8)
S. 16(1) 1 August 2013 Commenced as per s. 16(5)(a)
S. 16(2)-(5) 1 January 2019 Commenced as per s. 65(8)
Ss. 17-22 1 January 2019 Commenced as per s. 65(8)
s. 23(1) 1 January 2019 Commenced as per s. 23(2)
s. 23(2) 1 January 2019 Commenced as per s. 65(8)
Ss. 24, 25 1 January 2019 Commenced as per s. 65(8)
Ss. 26(1)(a)-(o) (insofar as they relate to the introduction of the regional development uplift) 17 July 2019 Finance Act 2018 (section 26) (Commencement) (No. 2) Order 2019 (S.I. No. 357 of 2019), art. 2
Sa. 26(1)(a)-(l), (n), (o) other than in so far as they relate to the introduction of the regional film development uplift) 27 March 2019 Finance Act 2018 (Section 26) (Commencement) Order 2019 (S.I. No. 120 of 2019), art. 2
S. 26(1)(m) 17 July 2019 Finance Act 2018 (section 26) (Commencement) (No. 2) Order 2019 (S.I. No. 357 of 2019), art. 2
S. 26(2) 27 March 2019 Finance Act 2018 (Section 26) (Commencement) Order 2019 (S.I. No. 120 of 2019), art. 2
S. 26(3) 1 January 2019 Commenced as per s. 65(8)
Ss. 27-31 1 January 2019 Commenced as per s. 65(8)
S. 32 10 October 2018 Commenced as per s. 32
S. 33 1 January 2019 Commenced as per s. 33
S. 34 10 October 2018 Commenced as per s. 34
S. 35(1) 1 January 2019 Commenced as per s. 35(2)
S. 35(2) 19 December 2018 Commenced on enactment
Ss. 36, 37 19 December 2018 Commenced on enactment
S. 38(1) 1 January 2019 Commenced as per s. 38(1)
S. 38(2) 1 April 2019 Commenced as per s. 38(2)
Ss. 39-42 19 December 2018 Commenced on enactment
S. 43 1 January 2019 Commenced as per s. 43
S. 44 19 December 2018 Commenced on enactment
S. 45(1) 1 January 2019 Commenced as per s. 45(2)
S. 45(2) 19 December 2018 Commenced on enactment
Ss. 46, 47 19 December 2018 Commenced on enactment
S. 48(1)(a)(i)-(vi) 19 December 2018 Commenced on enactment
S. 48(1)(a)(vii) 1 January 2019 Finance Act 2018 (Section 48(1)(a)(vii)) (Commencement) Order 2018 (S.I. No. 599 of 2018), art. 2
S. 48(1)(b) 19 December 2018 Commenced on enactment
S. 48(2) 19 December 2018 Commenced on enactment
Ss. 49-65 19 December 2018 Commenced on enactment
Sch. 1 19 December 2018 Commenced on enactment
Sch. 2, para. 1(a) 13 January 2019 Commenced as per s. 62, sch. 2, para. 5(a)
Sch. 2, para. 1(b) 22 April 2021 Finance Act 2018 (Paragraph 1(b) of Schedule 2) (Commencement) Order 2021 (S.I. No. 374 of 2021), art. 2
Sch. 2, para. 1(c) 1 January 2019 Commenced as per s. 62, sch. 2 para. 5(c)
Sch. 2, paras. 2-4 19 December 2018 Commenced on enactment as per s. 62, sch. 2 para. 5(d)

Amendments and other effects

How Affected Affecting Provision
Not affected

SIs made under the Act

SectionSIs made under the Act
S. 11(2) Finance Act 2018 (Section 11) (Commencement) Order 2019 (S.I. No. 424 of 2019)
S. 26(3) Finance Act 2018 (section 26) (Commencement) (No. 2) Order 2019 (S.I. No. 357 of 2019)