Commencement of finance legislation: key provisions are treated as effective from the start of the financial year for operative purposes.

Commencement of the Finance Act, 1969 is established by short title and deemed commencement provisions. The Act is titled Finance Act, 1969 and, except where the Act otherwise provides, sections 2 to 25 are treated as having come into force on the first day of the financial year, thereby fixing the operative date for those provisions.

---

---

---