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Updated to 16 April 2025 (Act No. 2 of 2025 and S.I. No. 141 of 2025)

Finance Act 2014
No. 37 of 2014

Contents

Commencement

SectionCommencement DateCommencement Information
Ss. 1-18 1 January 2015 Commenced as per s. 101(8)
S. 19(1) 1 January 2015 Commenced as per s. 19(6)(a)
S. 19(2)(a)(i)-(iii) 23 October 2014 Commenced as per s. 19(7)(a)
S. 19(2)(a)(iv) 1 January 2015 Commenced as per s. 19(6)(b)
S. 19(2)(b) 1 January 2015 Commenced as per s. 19(6)(b)
S. 19(3)(a) 1 January 2015 Commenced as per s. 19(6)(c)
S. 19(3)(b) 23 October 2014 Commenced as per s. 19(7)(b)
S. 19(4) 1 January 2015 Commenced as per s. 19(6)(d)
S. 19(5)(a) 1 January 2015 Commenced as per s. 19(6)(e)
S. 19(5)(b) 23 October 2014 Commenced as per s. 19(7)(c)
S. 19(6), (7) 1 January 2015 Commenced as per s. 101(8)
Ss. 20-23 1 January 2015 Commenced as per s. 101(8)
S. 24 10 January 2015 Finance Act 2014 (Commencement) Order 2015 (S.I. No. 10 of 2015), art. 2
Ss. 25, 26 1 January 2015 Commenced as per s. 101(8)
S. 27(1)(a) Not yet commenced. Commencement order required under s. 27(2)(b)
S. 27(1)(b) 1 January 2015 Commenced as per s. 101(8)
S. 27(1)(c)-(g) Not yet commenced. Commencement order required under s. 27(2)(b)
S. 27(2) 1 January 2015 Commenced as per s. 101(8)
Ss. 26-32 1 January 2015 Commenced as per s. 101(8)
S. 33 13 October 2015 Commenced as per s. 33(2)
S. 37(1)(a) 1 January 2013 Commenced as per s. 37(2)(a)
S. 37(1)(b) 20 March 2007 Commenced as per s. 37(2)(b)
S. 37(2) 1 January 2015 Commenced as per s. 101(8)
Ss. 38-42 1 January 2015 Commenced as per s. 101(8)
S. 43 1 January 2015 Commenced as per s. 43(2)(a)
Ss. 44-51 1 January 2015 Commenced as per s. 101(8)
S. 52 1 January 2014 Commenced as per s. 52(2)
Ss. 53, 54 23 December 2014 Commenced on enactment
S. 55 Not yet commenced. Commencement order required under s. 55(2)
S. 56 Not yet commenced. Commencement order required under s. 56(3)
Ss. 57, 58 23 December 2014 Commenced on enactment
S. 59(1) 1 January 2015 Commenced as per s. 59(2)
S. 59(2) 23 December 2014 Commenced on enactment
S. 60 15 October 2014 Commenced as per s. 60
Ss. 61, 62 23 December 2014 Commenced on enactment
S. 63(1) 1 January 2016 Finance Act 2014 (Section 63) (Commencement) Order 2015 (S.I. No. 595 of 2015), art. 2
S. 63(2) 23 December 2014 Commenced on enactment
Ss. 64-66 23 December 2014 Commenced on enactment
S. 67 1 January 2015 Commenced as per s. 67
Ss. 68-73 23 December 2014 Commenced on enactment
S. 74 1 July 2018 Finance Act 2014 (Section 74) (Commencement) Order 2018 (S.I. No. 185 of 2018), art. 2
Ss. 75, 76 23 December 2014 Commenced on enactment
S. 77 1 January 2015 Commenced as per s. 77(2)
Ss. 78-80 23 December 2014 Commenced on enactment
S. 81 23 December 2014 Commenced as per s. 81(2)
S. 82 23 December 2014 Commenced on enactment
S. 83 23 October 2014 Commenced as per s. 83
Ss. 84-86 23 December 2014 Commenced on enactment
S. 87 23 October 2014 Commenced as per s. 87(3)
Ss. 88-94 23 December 2014 Commenced on enactment
S. 95 1 January 2016 Finance Act 2014 (Section 95) (Commencement) Order 2015 (S.I. No. 564 of 2015), art. 2
Ss. 96-101 23 December 2014 Commenced on enactment
Sch. 1 23 October 2014 Commenced as per s. 87(2), (3)
Sch. 2 23 December 2014 Commenced on enactment
Sch. 3 para. 1(a)-(g) 23 December 2014 Commenced as per s. 97(b), sch. 3 para. 8(a)
Sch. 3 para. 1(h) 5 November 2012 Commenced as per s. 97(b), sch. 3 para. 8(c)
Sch. 3 paras. 2, 3 23 December 2014 Commenced on enactment
Sch. 3 paras. 4-6 23 December 2014 Commenced as per s. 97(b), sch. 3 para. 8(a)
Sch. 3 para. 7 18 December 2013 Commenced as per s. 97(b), sch. 3 para. 8(f)
Sch. 4 23 December 2014 Commenced on enactment

Amendments and other effects

How Affected Affecting Provision Affecting Provision
Commencement Date		 Commencement Source
S. 27(1)(a)(ii) amended Finance Act 2015 (52/2015), ss. 90(8), 18(1)(a), (3) 13 October 2015 Commenced as per s. 18(3)
S. 27(1)(g) amended Finance Act 2015 (52/2015), ss. 90(8), 18(1)(b), (3) 13 October 2015 Commenced as per s. 18(3)
S. 27(2)(b) substituted Finance Act 2015 (52/2015), ss. 90(8), 18(1)(c), (3) 13 October 2015 Commenced as per s. 18(3)
S. 33(2) substituted Finance Act 2015 (52/2015), s. 27(3) 1 January 2016 Commenced as per s. 90(8)
S. 55 deleted Finance Act 2016 (18/2016), ss. 38(2), 38(3) 1 January 2017 Finance Act 2016 (Sections 38, 39 and 40) (Commencement) Order 2016 (S.I. No. 675 of 2016), art. 2(a)
S. 56 deleted Finance Act 2016 (18/2016), ss. 38(2), 38(3) 1 January 2017 Finance Act 2016 (Sections 38, 39 and 40) (Commencement) Order 2016 (S.I. No. 675 of 2016), art. 2(a)

SIs made under the Act

SectionSIs made under the Act
None