Commencement provisions: Finance Act short title fixed and sections 2-77 treated as effective from the financial year's start. The statute is designated the Finance Act, 2000. Subject to express contrary provisions within the Act, sections 2 to 77 are to be treated as having come into force on the first day of the relevant financial year, thereby fixing the temporal operation of those operative provisions while allowing the Act to specify different commencement dates where expressly provided.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Commencement provisions: Finance Act short title fixed and sections 2-77 treated as effective from the financial year's start.
The statute is designated the Finance Act, 2000. Subject to express contrary provisions within the Act, sections 2 to 77 are to be treated as having come into force on the first day of the relevant financial year, thereby fixing the temporal operation of those operative provisions while allowing the Act to specify different commencement dates where expressly provided.
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