Finance Act 2023

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Number 11 of 2023


Finance Act 2023


CONTENTS

Section

1. Amendment of section 121 of Taxes Consolidation Act 1997

2. Amendment of section 121A of Taxes Consolidation Act 1997

3. Amendment of Taxes Consolidation Act 1997

4. Amendment of Schedule 2 to Finance Act 1999

5. Amendment of Value-Added Tax Consolidation Act 2010

6. Amendment of Stamp Duties Consolidation Act 1999

7. Amendment of Finance Act 2022

8. Short title


Acts Referred to

Finance Act 1999 (No. 2)

Finance Act 2022 (No. 44)

Stamp Duties Consolidation Act 1999 (No. 31)

Taxes Consolidation Act 1997 (No. 39)

Value-Added Tax Consolidation Act 2010 (No. 31)

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Number 11 of 2023


Finance Act 2023


An Act to provide for the imposition, repeal, remission, alteration and regulation of taxation, of stamp duties and of duties relating to excise and otherwise to make further provision in connection with finance; to amend the Finance Act 2022 with regard to the Temporary Business Support Scheme and otherwise make provision for supports to certain sectors of the economy; and to provide for related matters.

[15th May, 2023]

Be it enacted by the Oireachtas as follows: