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
S. 1 2 June 2022 Commenced on enactment
Ss. 2(1)(a)-(d) 1 January 2022 Commenced as per s. 2(2)
S. 2(1)(e) 2 June 2022 Commenced on enactment
S. 2(1)(f)-(j) 1 January 2022 Commenced as per s. 2(2)
S. 2(2) 2 June 2022 Commenced on enactment
S. 3 2 June 2022 Commenced on enactment
S. 4(1) 20 December 2021 Commenced as per s. 4(2)
S. 4(2) 2 June 2022 Commenced on enactment
Ss. 5-11 2 June 2022 Commenced on enactment
S. 12(1) 10 March 2022 Commenced as per s. 12(1)
S. 12(2) 1 May 2022 Commenced as per s. 12(2)
S. 13 2 June 2022 Commenced on enactment
S. 14(1) 3 June 2022 Commenced as per s. 14(2)
S. 14(2) 2 June 2022 Commenced on enactment
S. 15(1) 5 April 2023 Finance (Covid-19 and Miscellaneous Provisions) Act 2022 (Section 15(1)) (Commencement) Order 2023 (S.I. No. 135 of 2023), art. 2
S. 15(2) 2 June 2022 Commenced on enactment
S. 16, 17 2 June 2022 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
Not affected

SIs made under the Act

SectionSIs made under the Act
None