Finance (No.2) Act 2023

Amendment of Schedule 13 to Principal Act (accountable persons for purposes of Chapter 1 of Part 18)

23. (1) Schedule 13 to the Principal Act is amended—

(a) by the deletion of paragraphs 9, 10 and 11,

(b) by the substitution of the following paragraph for paragraph 26:

“26. A designated institution of higher education within the meaning of the Higher Education Authority Act 2022 that falls under paragraph (a) of section 53(1) of that Act and that is also a funded body within the meaning of that Act.”,

(c) by the insertion of the following paragraph after paragraph 210:

“211. Royal Irish Academy.”,

and

(d) by the insertion of the following paragraphs after paragraph 211 (inserted by paragraph (c)):

“212. Irish Air Navigation Service.

213. Tailte Éireann.

214. Coimisiún na Meán.”.

(2) Section 23 of the Finance Act 2022 is amended by the repeal of—

(a) paragraphs (a) and (d) of subsection (1), and

(b) subsections (2) and (3).

(3) Paragraphs (b) and (c) of subsection (1) shall have effect as on and from 10 November 2022.