Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016

2 Commencement

(1)

This Act comes into force on the date on which it receives the Royal assent, except as provided in this section.

(2)

Part 1 comes into force on the day after the date on which this Act receives the Royal assent except—

(a)

sections 5, 15, 23, 28(2), 54(1) and (2), and 55(1) and (3) to (8) come into force on 1 April 2015:

(b)

sections 31(2), 40(3) and (4), 41(2), and 45 to 48 come into force on 1 April 2016:

(c)

sections 57, 61, and 62 come into force on the date on which this Act receives the Royal assent:

(d)

sections 4(3) and (4), 55(10), and 70 come into force on the first day of the month following the month in which this Act receives the Royal assent.

(3)

Sections 273(2), 274(1), and 281(1) come into force on 1 October 1986.

(4)

Sections 295 and 296 come into force on 1 April 1988.

(5)

Sections 291(1) and (3) and 293(1) and (3) come into force on 1 April 1995.

(6)

Sections 291(2) and (4), 292, and 293(2) and (4) come into force on 1 April 1997.

(7)

Section 274(3) comes into force on 10 October 2000.

(8)

Section 290 comes into force on 31 March 2005.

(9)

Sections 285, 286, 287, and 288 come into force on 1 April 2005.

(10)

Section 265 comes into force on 1 October 2007.

(11)

Section 284 comes into force on 31 March 2008.

(13)

Sections 84, 86, and 235(63) and (72) come into force on 1 July 2008.

(14)

Section 189 comes into force on 1 April 2009.

(15)

Section 175(4), (5), (6), and (7) come into force on 30 June 2009.

(16)

Sections 140 and 141 come into force on 1 July 2009.

(17)

Section 168 comes into force on 6 October 2009.

(18)

Section 235(16) and (17) come into force on 5 January 2010.

(19)

Sections 88, 190, 191, and 192 come into force on 1 April 2010.

(20)

Section 91 comes into force on 4 September 2010.

(21)

Section 240(3) and (4) come into force on 28 March 2011.

(22)

Sections 93, 94, 99, 117, 121(2), (3), and (5), 134, 163, 206, 207, 208, 209, 210, 235(29), (30), (48), and (59), and 278 come into force on 1 April 2011.

(23)

Section 273(3) comes into force on 20 June 2011.

(24)

Sections 146 and 152(3) and (8) come into force on 1 July 2011.

(25)

Section 235(46) comes into force on 29 August 2011.

(26)

Sections 276 and 279 come into force on 1 October 2011.

(27)

Section 75 comes into force on 28 March 2012.

(28)

Section 237 comes into force on 1 April 2012.

(29)

Sections 101, 102, 103, 104, 105, 106, and 107 come into force on 1 April 2013.

(30)

Sections 90 and 95(1), (2), (3), (5), and (6) come into force on 20 May 2013.

(31)

Sections 92 and 235(13) and (32) come into force on 1 July 2013.

(32)

Section 300 comes into force on 17 July 2013.

(34)

Sections 85, 241, 271, and 299 come into force on 14 April 2014.

(35)

Section 240(1) comes into force on 20 June 2014.

(36)

Sections 226 and 298 come into force on 30 June 2014.

(37)

Sections 229, 230, 231, 232, 233, and 234 come into force on 3 July 2014.

(38)

Sections 273(1), 274(2), 275(2), 277, 281(2), and 282 come into force on the date of introduction of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Bill.

(40)

Sections 129, 130, 138, 149, 150, 151, 159, 183, 212, 222, 223, 235(38) and (67), 248, 255, 263, 266, and 302 come into force on 1 April 2016.