Updated to 24 March 2025 (Act No. 1 of 2025 and S.I. No. 88 of 2025)

Finance (No. 2) Act 2023
No. 39 of 2023

Contents

Commencement

SectionCommencement DateCommencement Information
Ss. 1-39 18 December 2023 Commenced on enactment
S. 41 28 March 2024 Finance (No. 2) Act 2023 (Section 41) (Commencement) Order 2024 (S.I. No. 125 of 2024), art. 2
Ss. 42-45 18 December 2023 Commenced on enactment
S. 46(1) Not yet commenced. Commencement order required under s. 46(2)
S. 46(2) 18 December 2023 Commenced on enactment
Ss. 47-102 18 December 2023 Commenced on enactment
Sch. paras 1-5 18 December 2023 Commenced on enactment
Sch. para 6 1 January 2024 Finance Act 2022 (Section 82(1)) (Commencement) Order 2023 (S.I. No. 666 of 2023), art. 2
Sch. para. 7 18 December 2023 Commenced on enactment

Amendments and other effects

How Affected Affecting Provision Affecting Provision
Commencement Date
Commencement Source
S. 46 repealed Finance Act 2024 (43/2024), ss. 53, 118(8) 1 January 2025 Commenced as per s. 118(8)
S. 92A(1) reference construed Separate Collection (Deposit Return Scheme) Regulations 2024 (S.I. No. 33 of 2024), reg. 25(2) 31 January 2024 Separate Collection (Deposit Return Scheme) Regulations 2024 (S.I. No. 33 of 2024)

SIs made under the Act

SectionSIs made under the Act
None