Search Legislation

Finance Act 2014

 Help about what version

What Version

 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Changes over time for: Section 198

 Help about opening options

Alternative versions:

Changes to legislation:

Finance Act 2014, Section 198 is up to date with all changes known to be in force on or before 03 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

198Commencement and effectU.K.
This section has no associated Explanatory Notes

(1)This Part (except sections 164(2), 173 and 196 and Schedule 28) comes into force on the day on which this Act is passed.

(2)The following provisions come into force on 1 December 2014—

(a)section 164(2),

(b)section 173, and

(c)paragraphs 1 to 27 and 31 of Schedule 28 (and section 196 so far as relating to those paragraphs).

(3)Paragraphs 28 to 30 of Schedule 28 (and section 196 so far as relating to those paragraphs) come into force on such day as the Treasury may by order made by statutory instrument appoint.

(4)An order under subsection (3)—

(a)may commence a provision generally or only for specified purposes, and

(b)may appoint different days for different provisions or for different purposes.

(5)Sections 125 to 182 have effect for the purposes of accounting periods beginning on or after 1 December 2014, and—

(a)the charges under sections 127(1), 129(1), 130(1), 135(1) and 144(1) are on bets made on or after that date,

(b)the charge under section 141(2) is in respect of bets determined on or after that date, and

(c)the charge under section 155(1) is on games of chance that begin to be played on or after that date.

Back to top

Options/Help

You have chosen to open The Whole Act without Schedules

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act without Schedules as a PDF

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?