Updated to 18 February 2026 (Act No. 1 of 2026 and S.I. No. 54 of 2026)

Contents

Commencement

Section Commencement/Effective Date
Where the commencement and effective dates differ, the effective date is shown below.
Commencement Information
Whole Act 30 November 1995 Commenced on enactment

Amendments and other effects

How Affected Affecting Provision
S. 4(1) amended 39/1997, ss. 41, 1097
S. 4(1) body designated under exempt from tax 39/1997, ss. 228, 1097
S. 10 substituted 7/2009, ss. 11, 13(2)
S. 14 repealed retro. 9/1996, ss. 39(7), 39(8)
S. 15 repealed 9/1996, s. 117(3)

SIs made under the Act

SectionSIs made under the Act