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

Finance Act 2024
No. 43 of 2024

Contents

Commencement

SectionCommencement DateCommencement Information
Ss. 1-4 1 January 2025 Commenced as per s. 118(8)
S. 5(1) 1 January 2024 Commenced as per s. 5(2)
S. 5(2) 12 November 2024 Commenced on enactment
Ss. 6-13 1 January 2025 Commenced as per s. 118(8)
S. 14(1) Not yet commenced. Commencement order required under s. 14(2)
S. 14(2) 12 November 2024 Commenced on enactment
S. 15(1), (2) Not yet commenced. Commencement order required under s. 15(3)
S. 15(3) 12 November 2024 Commenced on enactment
Ss. 16-29 1 January 2025 Commenced as per s. 118(8)
S. 30(1) 1 September 2008 Commenced as per s. 30(3)(a)
S. 30(2) 11 March 2019 Commenced as per s. 30(3)(b)
S. 30(3) 12 November 2024 Commenced on enactment
S. 31(1), (2) 9 August 2024 Commenced as per s. 31(3)
S. 31(3) 12 November 2024 Commenced on enactment
Ss. 32-42 1 January 2025 Commenced as per s. 118(8)
S. 43(1)(a) 1 January 2025 Commenced as per s. 118(8)
S. 43(1)(b) 1 July 2010 Commenced as per s. s. 43(2)
S. 43(2) 12 November 2024 Commenced on enactment
Ss. 44-47 1 January 2025 Commenced as per s. 118(8)
S. 48(1), (2) Not yet commenced. Commencement order required under s. 48(3)
S. 48(3) 12 November 2024 Commenced on enactment
S. 49(1), (2) Not yet commenced. Commencement order required under s. 49(3)
S. 49(3) 12 November 2024 Commenced on enactment
Ss. 50-53 1 January 2025 Commenced as per s. 118(8)
S. 54(1) 1 March 2025 Finance Act 2024 (Section 54(1)) (Commencement) Order 2024 (S.I. No. 710 of 2024), art. 2
S. 54(2) 12 November 2024 Commenced on enactment
S. 55 1 January 2025 Commenced as per s. 118(8)
S.56(1) insofar as it relates to the insertion of s. 631(8)(a) 1 January 2025 Commenced as per s. 118(8)
S.56(1) insofar as it relates to the insertion of s. 631(8)(b)(i) Not yet commenced. Commencement order required under s. 1(7) of 26/2023 as per s. 56(2)(b)(i)
S.56(1) insofar as it relates to the insertion of s. 631(8)(b)(ii) Not yet commenced. Commencement order required under s. 1(7) of 26/2023 as per s. 56(2)(b)(ii)
S.56(1) insofar as it relates to the insertion of s. 631(8)(b)(iii) Not yet commenced. Commencement order required under s. 1(7) of 26/2023 as per s. 56(2)(b)(iii)
S.56(1) insofar as it relates to the insertion of s. 631(8)(b)(iv) Not yet commenced. Commencement order required under s. 1(7) of 26/2023 as per s. 56(2)(b)(iv)
S.56(1) insofar as it relates to the insertion of s. 631(8)(b)(v) Not yet commenced. Commencement order required under s. 1(7) of 26/2023 as per s. 56(2)(b)(v)
S. 56(2) 12 November 2024 Commenced on enactment
Ss. 57-67 Not yet commenced. Commencement order required under s. 68
S. 68 12 November 2024 Commenced on enactment
S. 69(1) 1 March 2025 Finance Act 2024 (Section 69(1)) (Commencement) Order 2025 (S.I. No. 39 of 2025), art. 2
S. 69(2) 12 November 2024 Commenced on enactment
S. 70 2 October 2024 Commenced as per s. 70
S. 71 12 November 2024 Commenced on enactment
S. 72(1) 1 January 2025 Commenced as per s. 72(2)
S. 72(2) 12 November 2024 Commenced on enactment
S. 73(1) 1 January 2025 Commenced as per s. 73(2)
S. 73(2) 12 November 2024 Commenced on enactment
S. 74 12 November 2024 Commenced on enactment
S. 75(1) Not yet commenced. Commencement order required under s. 75(2)
S. 75(2) 12 November 2024 Commenced on enactment
S. 76(1)(a), (c) 1 July 2025 Commenced as per s. 76(3)
S. 76(1)(b) 1 January 2025 Commenced as per s. 76(2)
S. 76(2), (3) 12 November 2024 Commenced on enactment
S. 77 12 November 2024 Commenced on enactment
S. 78 1 January 2025 Commenced as per s. 78
S. 79(a) 1 January 2025 Commenced as per s. 79(a)
S. 79(b) 2 October 2024 Commenced as per s. 79(b)
Ss. 80-82 12 November 2024 Commenced on enactment
S. 83 1 January 2025 Commenced as per s. 83
Ss. 84, 85 12 November 2024 Commenced on enactment
S. 86 1 January 2025 Commenced as per s. 86
S. 87 1 January 2025 Commenced as per s. 87
S. 88 1 January 2025 Commenced as per s. 88
Ss. 89-97 12 November 2024 Commenced on enactment
S. 98(1) 1 January 2025 Commenced as per s. 98(2)
S. 98(2) 12 November 2024 Commenced on enactment
S. 99 12 November 2024 Commenced on enactment
S. 100(1) Not yet commenced. Commencement order required under s. 100(2)
S. 100(2) 12 November 2024 Commenced on enactment
S. 101(1), (2) Not yet commenced. Commencement order required under s. 101(3)
S. 101(3) 12 November 2024 Commenced on enactment
S. 102-118 12 November 2024 Commenced on enactment
Sch. 1 12 November 2024 Commenced on enactment
Sch. 2, paras. 1, 2(a), 3 12 November 2024 Commenced on enactment
Sch. 2, para. 2(b) 1 January 2022 Commenced as per s. 116, sch. 2, para. 4

Amendments and other effects

How Affected Affecting Provision Affecting Provision
Commencement Date
Commencement Source
Not affected

SIs made under the Act

SectionSIs made under the Act
None