Updated to 16 September 2025 (Act No. 10 of 2025 and S.I. No. 432 of 2025)

Contents

Commencement

Section Commencement/Effective Date
Where the commencement and effective dates differ, the effective date is shown below.
Commencement Information
Whole Act 16 December 2011 Commenced on enactment

Amendments and other effects

How Affected Affecting Provision Affecting Provision Commencement/Effective Date
Where the commencement and effective dates differ, the effective date is shown below.
Commencement Source
S. 5(c) operation of Finance Act 2012 (No. 9 of 2012), ss. 6(2), 141(8) 1 January 2012 Commenced as per s. 141(8)

SIs made under the Act

SectionSIs made under the Act
None