Updated to 23 May 2025
(Act No. 4 of 2025 and S.I. No. 209 of 2025)
Contents
Commencement
| Section | Commencement Date | Commencement Information |
|---|
|
Ss. 1-14 |
3 June 2009 |
Commenced on enactment |
|
S. 15(a) |
8 April 2009 |
Commenced as per s. 15(a) |
|
S. 15(b) |
3 June 2009 |
Commenced on enactment |
|
S. 16 |
8 April 2009 |
Commenced as per s. 16 |
|
S. 17(1) |
3 June 2009 |
Commenced on enactment |
|
S. 17(2) |
3 June 2009 |
Not yet commenced. Commencement order required under s. 17(3) |
|
S. 17(3) |
3 June 2009 |
Commenced on enactment |
|
Ss. 18-29 |
3 June 2009 |
Commenced on enactment |
|
S. 30(1) |
3 June 2009 |
Commenced on enactment |
|
S. 30(2) |
24 December 2008 |
Commenced as per s. 30(5)(b) |
|
S. 30(3)(a), (b) |
24 December 2008 |
Commenced as per s. 30(5)(c)(i) |
|
S. 30(3)(c)(i), (ii) |
3 June 2009 |
Commenced on enactment |
|
S. 30(3)(c)(iii) |
24 December 2008 |
Commenced as per s. 30(5)(c)(iii) |
|
S. 30(4)(a) |
3 June 2009 |
Commenced on enactment |
|
S. 30(4)(b) |
3 June 2009 |
Commenced as per s. 30(5)(e) |
|
S. 30(5) |
3 June 2009 |
Commenced on enactment |
|
Ss. 31, 32 |
3 June 2009 |
Commenced on enactment |
Amendments and other effects
| How Affected |
Affecting Provision |
|
S. 17(2) repealed |
Finance Act 2011 (No. 6 of 2011), s. 49(2) |
|
S. 17(3) repealed |
Finance Act 2011 (No. 6 of 2011), s. 49(2) |
|
Pt. 3 (ss. 20-22) repealed (insofar as it is not already repealed) |
Value-Added Tax Consolidation Act 2010 (No. 31 of 2010), ss. 123, 125, schedule 8, pt. 1 |
|
S. 29(4) repealed |
Value-Added Tax Consolidation Act 2010 (No. 31 of 2010), ss. 123, 125, schedule 8, pt. 1 |
|
S. 29(7)(b) repealed |
Value-Added Tax Consolidation Act 2010 (No. 31 of 2010), ss. 123, 125, schedule 8, pt. 1 |
|
S. 30(4)(a) substituted |
Finance Act 2010 (No. 5 of 2010), s. 159, schedule 4, paras. 5(a), 6(e) |
|
S. 32(4) repealed |
Value-Added Tax Consolidation Act 2010 (No. 31 of 2010), ss. 123, 125, schedule 8, pt. 1 |
SIs made under the Act
| Section | SIs made under the Act |
|---|
|
None |
|
