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S.I. No. 666/2023 - Finance Act 2022 (Section 82(1)) (Commencement) Order 2023

Notice of the making of this Statutory Instrument was published in

“Iris Oifigiúil” of 22nd December, 2023.

I, MICHAEL MCGRATH, Minister for Finance, in exercise of the powers conferred on me by section 82 (2) of the Finance Act 2022 (No. 44 of 2022), hereby order as follows:

1. This Order may be cited as the Finance Act 2022 (Section 82(1)) (Commencement) Order 2023.

2. The 1st day of January 2024 is appointed as the day on which subsection (1) of section 82 of the Finance Act 2022 (No. 44 of 2022) shall come into operation.

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GIVEN under my Official Seal,

20 December, 2023.

MICHAEL MCGRATH,

Minister for Finance.