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

Finance Act 2023
No. 11 of 2023

Contents

Commencement

Section Commencement/Effective Date
Where the commencement and effective dates differ, the effective date is shown below.
Commencement Information
Ss. 1-6 15 May 2023 Commenced on enactment
S. 7 18 May 2023 Finance Act 2023 (Section 7) (Commencement) Order 2023 (S.I. No. 239 of 2023), art. 2
S. 8 15 May 2023 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