Commencement presumption: sections 2-116 of the Finance Act, 2002 are deemed effective from the first day of April. The Act is called the Finance Act, 2002, and, save as otherwise provided in the Act, sections 2 to 116 are deemed to have come into force on the first day ... Summary
Commencement presumption: sections 2-116 of the Finance Act, 2002 are deemed effective from the first day of April.
The Act is called the Finance Act, 2002, and, save as otherwise provided in the Act, sections 2 to 116 are deemed to have come into force on the first day of April, 2002, establishing a deeming mechanism for the effective date of those provisions.
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