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Updated to 25 July 2025 (Act No. 9 of 2025 and S.I. No. 367 of 2025)

Finance Act 2000
No. 3 of 2000

Contents

Commencement

SectionCommencement DateCommencement Information
Ss. 1-18 6 April 2000 Commenced as per s. 166(9)
S. 19(1) 1 May 1998 Commenced as per s. 20(2)
S. 19(2) 6 April 2000 Commenced as per s. 166(9)
Ss. 20-22 6 April 2000 Commenced as per s. 166(9)
S. 23(1)(a) 6 April 2000 Commenced as per s. 23(2)(c)
S. 23(1)(b)(i)-(iii) 6 April 2000 Commenced as per s. 23(2)(c)
S. 23(1)(b)(iv) 6 April 1999 Commenced as per s. 23(2)(a)
S. 23(1)(c)-(f) 6 April 2000 Commenced as per s. 23(2)(c)
S. 23(2) 6 April 2000 Commenced as per s. 166(9)
Ss. 24-29 6 April 2000 Commenced as per s. 166(9)
S. 30(1)(a)-(h) 6 April 2000 Commenced as per s. 166(9)
S. 30(1)(i) 10 February 2000 Commenced as per s. 31(3)
S. 30(2), (3) 6 April 2000 Commenced as per s. 166(9)
S. 31 6 April 2000 Commenced as per s. 166(9)
S. 32 6 April 1999 Commenced as per s. 32(2)
Ss. 33-38 6 April 2000 Commenced as per s. 166(9)
S. 39 3 December 1998 Commenced as per s. 39(2)
S. 40 6 April 2000 Commenced as per s. 166(9)
S. 41 29 February 2000 Commenced as per s. 41(2)
S. 42 1 July 1999 Commenced as per s. 42(2)
S. 43 6 April 1999 Commenced as per s. 43(2)
S. 44 1 July 1999 Commenced as per s. 44(2)
S. 45 1 July 1999 Commenced as per s. 45(2)
S. 46 6 April 2000 Commenced as per s. 166(9)
S. 47(1)(a), (b) 29 February 2000 Commenced as per s. 47(2)(a)
S. 47(1)(c) 6 April 2000 Commenced as per s. 166(9)
S. 47(2) 6 April 2000 Commenced as per s. 166(9)
S. 48 20 July 2000 Finance Act 2000 (Section 48) (Commencement) Order 2000 (S.I. No. 258 of 2000), art. 2
S. 49 23 March 2000 Commenced as per s. 49
Ss. 50-62 6 April 2000 Commenced as per s. 166(9)
S. 63 21 June 2000 Finance Act 2000 (Section 63) (Commencement) Order 2000 (S.I. No. 183 of 2000), art. 2
S. 64 6 April 2000 Commenced as per s. 166(9)
S. 65 10 February 2000 Commenced as per s. 65(2)
S. 66 10 February 2000 Commenced as per s. 66(2)
S. 67 6 April 1997 Commenced as per s. 67(2)
Ss. 68, 69 6 April 2000 Commenced as per s. 166(9)
S. 70 29 February 2000 Commenced as per s. 70(2)
Ss. 71-76 6 April 2000 Commenced as per s. 166(9)
S. 77 10 February 2000 Commenced as per s. 77(2)
Ss. 78-82 6 April 2000 Commenced as per s. 166(9)
S. 83(1)(a) 1 January 2000 Commenced as per s. 83(2)(a)
S. 83(1)(b)(i), (ii) 23 March 2000 Commenced as per s. 83(2)(b)
S. 83(1)(b)(iii) 1 January 2000 Commenced as per s. 83(2)(a)
S. 83(1)(c) 23 March 2000 Commenced as per s. 83(2)(b)
S. 83(1)(d), (e) 6 April 2000 Commenced as per s. 166(9)
S. 83(2) 6 April 2000 Commenced as per s. 166(9)
S. 84 14 July 1999 Commenced as per s. 84(2)
Ss. 85-89 6 April 2000 Commenced as per s. 166(9)
Ss. 90-95 23 March 2000 Commenced on enactment
S. 96 Not yet commenced. Commencement order required under under s. 96(6)
Ss. 97-106 23 March 2000 Commenced on enactment
S. 107 1 July 1999 Commenced as per s. 166(10)(a)
Ss. 108-110 23 March 2000 Commenced as per s. 166(10)(c)
S. 111 1 March 2000 Commenced as per s. 166(10)(b)
S. 112 23 March 2000 Commenced as per s. 166(10)(c)
S. 113 1 March 2000 Commenced as per s. 166(10)(b)
Ss. 114-120 23 March 2000 Commenced as per s. 166(10)(c)
S. 121 1 July 1999 Commenced as per s. 166(10)(a)
S. 122 23 March 2000 Commenced as per s. 166(10)(c)
S. 123(a), (b) 1 July 1999 Commenced as per s. 166(10)(a)
S. 123(c) 23 March 2000 Commenced as per s. 166(10)(c)
S. 124 1 July 1999 Commenced as per s. 124
Ss. 125-166 23 March 2000 Commenced on enactment
Schs. 1-3 23 March 2000 Commenced on enactment

Amendments and other effects

How Affected Affecting Provision
Ss. 4-12 applied with modifications 7/2001, ss. 2(2), 243(9), schedule 1
S. 20 functions transferred and references construed 4/2014, ss. 4, 6(1), 6(2), 14(2)
S. 40(e) repealed 7/2001, ss. 62(2), 243(9)
S. 40(f) repealed 7/2001, ss. 62(2), 243(9)
S. 105 amended 7/2001, s. 240, schedule 5
S. 105(1) application restricted 45/2021, s. 45(2)(b), (3)
  26/2020, ss. 31(2)(b), (3), 76(9)
S. 105(1) duties of excise imposed under varied 25/2008, s. 59(4)(b)
Pt. 3 (ss. 107-124) (insofar as unrepealed) repealed 31/2010, ss. 123, 125, schedule 8, pt. 1
S. 147 repealed 7/2001, ss. 225(2), 225(3)
S. 150 repealed 7/2001, ss. 225(2), 225(3)
S. 155 repealed 37/2014, s. 99(2), schedule 4
S. 157(2) transfer of functions under S. I. No. 117 of 2000, art. 2
S. 157(3) transfer of functions under S. I. No. 117 of 2000, art. 2
S. 157(4) transfer of functions under S. I. No. 117 of 2000, art. 2
S. 166(4) repealed 31/2010, ss. 123, 125, schedule 8, pt. 1
S. 166(10) repealed 31/2010, ss. 123, 125, schedule 8, pt. 1

SIs made under the Act

SectionSIs made under the Act
None