The provisions of the Finance Bill 2020 are generally applicable from 01 July 2020, unless otherwise specified.

The Budget brief contains the comments, which represent our interpretation of the legislation and we recommend that while considering their application to any particular case reference be made to the specific wordings of the relevant statutes.

This publication will be updated, after enactment of the Bill, to provide comments on enacted provisions, including changes in the proposals contained in the Bill, the update will be posted on our website subsequent to the enactment of Finance Act, 2020.