Contents

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

Commencement

Section	Commencement Date	Commencement Information
S. 7(1)	12 March 2019	Commenced as per s. 7(2)
S. 8(1)	1 August 2013	Commenced as per s. 8(2)
S. 11(1)		Not yet commenced. Commencement order required under s. 11(2)
S. 13(2)		Not yet commenced. Commencement order required under s. 13(3)
S. 15(2)		Not yet commenced. Commencement order required under s. 15(3)
S. 21(1)(a)	4 December 2018	Commenced as per s. 21(2)(a)
S. 21(1)(b)	23 July 1998	Commenced as per s. 21(2)(b)
S. 21(1)(c)	1 January 2020	Commenced as per s. 21(2)(c)
S. 24(1)	1 January 2020	Commenced as per s. 24(2)
S. 25(2)(c)(ii)		Not yet commenced. Commencement order required under s. 25(6)(b)
S. 25(4)(b)		Not yet commenced. Commencement order required under s. 25(6)(b)
S. 25(5)		Not yet commenced. Commencement order required under s. 25(6)(b)
S. 26(4)(a)	8 October 2019	Commenced as per s. 26(4)(a)
S. 26(4)(b)	1 January 2020	Commenced as per s. 26(4)(b)
S. 35(1)	31 December 2019	Finance Act 2019 (Section 35(1)) (Commencement) Order 2019 (S.I. No. 688 of 2019), art. 2
S. 39	9 October 2019	Commenced as per s. 39
S. 40(1)	9 October 2019	Commenced as per s. 40(1)
S. 40(2)	1 May 2020	Commenced as per s. 40(2)
S. 41	1 January 2020	Commenced as per s. 41
S. 42		Not yet commenced. Commencement order required under s. 76(9)
S. 43(1)	1 January 2020	Commenced as per s. 43(2)
S. 43(2)		Not yet commenced. Commencement order required under s. 76(9)
S. 44		Not yet commenced. Commencement order required under s. 76(9)
S. 45	1 May 2020	Commenced as per s. 45
S. 46	1 May 2020	Commenced as per s. 46
S. 47(1)	1 January 2020	Finance Act 2019 (Section 47) (Commencement) Order 2019 (S.I. No. 689 of 2019), art. 2
S. 48(1)	1 January 2020	Commenced as per s. 48(2)
S. 48(2)		Not yet commenced. Commencement order required under s. 76(9)
S. 49		Not yet commenced. Commencement order required under s. 76(9)
S. 50(1)	1 January 2020	Commenced as per s. 50(2)
S. 50(2)		Not yet commenced. Commencement order required under s. 76(9)
S. 51(1)	1 January 2020	Commenced as per s. 51(2)
S. 51(2)		Not yet commenced. Commencement order required under s. 76(9)
Ss. 52-54		Not yet commenced. Commencement order required under s. 76(9)
S. 55	1 January 2020	Commenced as per s. 55
Ss. 56, 57		Not yet commenced. Commencement order required under s. 76(9)
S. 58(1)		Not yet commenced. Commencement order required under s. 58(2)
S. 58(2)		Not yet commenced. Commencement order required under s. 76(9)
S. 59(1)		Not yet commenced. Commencement order required under s. 59(2)
S. 59(2)		Not yet commenced. Commencement order required under s. 76(9)
Ss. 60-62		Not yet commenced. Commencement order required under s. 76(9)
S. 63(1)(a)	The date on which the regulations referred to in s. 48A(3) of the Capital Acquisitions Tax Consolidation Act 2003 (1/2003) come into operation	Commenced as per s. 63(2)(a)
S. 63(1)(b)	14 September 2020	Finance Act 2019 (Section 63(1)(b)) (Commencement) Order 2020 (S.I. No. 334 of 2020), art. 2
S. 63(2)		Not yet commenced. Commencement order required under s. 76(9)
Ss. 64-66		Not yet commenced. Commencement order required under s. 76(9)
S. 67(1)	1 July 2020	Commenced as per s. 67(2)
S. 67(2)		Not yet commenced. Commencement order required under s. 76(9)
Ss. 68-73		Not yet commenced. Commencement order required under s. 76(9)
S. 75		Not yet commenced. Commencement order required under s. 76(9)
Sch.	24 December 2019	Commenced as per s. 74(b), schedule, para. 6

Amendments and other effects

How Affected	Affecting Provision
S. 11 repealed	Finance Act 2022 (44/2022), ss. 14, 106(8)
S. 12 repealed	Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (23/2020), ss. 2(1)(a), 4(d)
S. 13(2) repealed	Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (23/2020), ss. 2(1)(a), 4(d)
S. 13(3) repealed	Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (23/2020), ss. 2(1)(a), 4(d)
S. 15(2) repealed	Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (23/2020), ss. 2(1)(a), 4(d)
S. 15(3) repealed	Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (23/2020), ss. 2(1)(a), 4(d)
S. 23 repealed	Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (23/2020), ss. 2(1)(a), 4(d)
S. 25(2)(c)(ii) deleted	Finance Act 2022 (44/2022), ss. 27(6), 106(8)
S. 25(4)(b) deleted	Finance Act 2022 (44/2022), ss. 27(6), 106(8)
S.25(5) deleted	Finance Act 2022 (44/2022), ss. 27(6), 106(8)
S. 36 repealed	Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (23/2020), ss. 2(1)(a), 4(d)
S. 58 repealed	Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (23/2020), ss. 2(1)(a), 4(d)
S. 59 repealed	Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (23/2020), ss. 2(1)(a), 4(d)

SIs made under the Act

Section	SIs made under the Act
None

*Commencement information is only provided where a commencement order has been made.