Updated to 16 April 2025 (Act No. 2 of 2025 and S.I. No. 141 of 2025)
All effects below are reflected in the most recent Revised Act.
Finance (Tax Appeals) Act 2015
No. 59 of 2015
Contents
Commencement
| Section | Commencement Date | Commencement Information |
|---|---|---|
| Whole Act | 21 March 2016 | Finance (Tax Appeals) Act 2015 (Commencement) Order 2016 (S.I. No. 110 of 2016) |
Amendments and other effects
| How Affected | Affecting Provision | Affecting Provision Commencement Date |
Commencement Source |
|---|---|---|---|
| S. 2 amended | Finance (No. 2) Act 2023 (39/2023), ss. 96(2) | 18 December 2023 | Commenced on enactment |
| Energy (Windfall Gains in the Energy Sector) (Temporary Solidarity Contribution) Act 2023 (23/2023), ss. 1(2), 26 | 2 August 2023 | Energy (Windfall Gains in the Energy Sector) (Temporary Solidarity Contribution) Act 2023 (Commencement) Order 2023 (S.I. No. 388 of 2023), art. 2 | |
| Finance Act 2022 (44/2022), ss. 96(24), 96(25) | 15 December 2022 | Finance Act 2022 (44/2022), s. 96(25) | |
| Finance Act 2022 (44/2022), ss. 99(3), 99(4) | 1 September 2023 | Finance Act 2022 (44/2022), s. 99(4) | |
| Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 3 | 18 December 2019 | Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2019 (S.I. No. 671 of 2019), art. 2(a) | |
| S. 3(6) inserted | Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 4 | 18 December 2019 | Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2019 (S.I. No. 671 of 2019), art. 2(a) |
| Ss. 4A-4G inserted | Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 5 | 1 July 2020 | Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2020 (S.I. No. 238 of 2020), art. 2 |
| S. 6(2)(j) amended | Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 6(a) | 1 July 2020 | Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2020 (S.I. No. 238 of 2020), art. 2 |
| S. 6(2)(k) deleted | Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 6(b) | 1 July 2020 | Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2020 (S.I. No. 238 of 2020), art. 2 |
| S. 8(2) amended | Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 7 | 1 July 2020 | Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2020 (S.I. No. 238 of 2020), art. 2 |
| S. 13(6) inserted | Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 8 | 1 July 2020 | Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2020 (S.I. No. 238 of 2020), art. 2 |
| S. 14(2) amended | Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 9(a) | 1 July 2020 | Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2020 (S.I. No. 238 of 2020), art. 2 |
| S. 14(3) amended | Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 9(b) | 1 July 2020 | Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2020 (S.I. No. 238 of 2020), art. 2 |
| S. 14A inserted | Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 10 | 1 July 2020 | Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2020 (S.I. No. 238 of 2020), art. 2 |
| S. 21(1) amended | Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 11(a) | 1 July 2020 | Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2020 (S.I. No. 238 of 2020), art. 2 |
| S. 21(2) amended | Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 11(b) | 1 July 2020 | Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2020 (S.I. No. 238 of 2020), art. 2 |
| S. 21(5) amended | Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 11(c) | 1 July 2020 | Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2020 (S.I. No. 238 of 2020), art. 2 |
| S. 21(6) amended | Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 11(d) | 1 July 2020 | Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2020 (S.I. No. 238 of 2020), art. 2 |
| S. 21(7) amended | Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 11(e) | 1 July 2020 | Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2020 (S.I. No. 238 of 2020), art. 2 |
| S. 21(8) amended | Finance (Tax Appeals and Prospectus Regulation) Act 2019 (39/2019), ss. 1(2), 11(f) | 1 July 2020 | Finance (Tax Appeals and Prospectus Regulation) Act 2019 (Commencement) Order 2020 (S.I. No. 238 of 2020), art. 2 |
SIs made under the Act
| Section | SIs made under the Act |
|---|---|
| S. 3(2) | Finance (Tax Appeals) Act 2015 (Establishment Day) Order 2016 (S.I. No. 111 of 2016) |