Finance Act 2022

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 substitution of the following paragraph for paragraph 26:

“26. A designated institution of higher education within the meaning of section 53 (1) of the Higher Education Authority Act 2022 .”,

(b) by the deletion of paragraph 80,

(c) by the insertion of the following paragraphs:

“208. Approved Housing Bodies Regulatory Authority.

209. The Land Development Agency.”,

and

(d) by the insertion of the following paragraph:

“211. Royal Irish Academy.”.

(2) Paragraphs (a) and (d) of subsection (1) shall come into operation on such day as the Minister for Finance may by order appoint.

(3) An order under subsection (2) may, if the order so provides, have retrospective effect but shall not have retrospective effect to any date earlier than the date of the coming into operation of section 53 (1) of the Higher Education Authority Act 2022 .