Updated to 17 April 2024 (Act No. 9 of 2024 and S.I. No. 162 of 2024)
Finance Act 2022*
No. 44 of 2022
Contents
Commencement
| Section | Commencement Date | Commencement Information |
|---|---|---|
| S. 9(1), (2) | 1 January 2023 | Finance Act 2022 (Section 9) (Commencement) Order 2023 (S.I. No. 635 of 2023), art. 2 |
| S. 16(1) | 20 November 2023 | Finance Act 2022 (Section 16(1)) (Commencement) Order 2023 (S.I. No. 555 of 2023), art. 2 |
| S. 29(1) | 1 January 2023 | Finance Act 2022 (Section 29(1)) (Commencement) Order 2022 (S.I. No. 711 of 2022), art. 2 |
| S. 30(1) | 1 January 2023 | Finance Act 2022 (Section 30(1)) (Commencement) Order 2022 (S.I. No. 712 of 2022), art. 2 |
| S. 40(1)(a), (b) | 1 October 2023 | Finance Act 2022 (Section 40) (Commencement of Certain Provisions) Order 2023 (S.I. No. 435 of 2023), art. 2 |
| S. 41(1) | 28 March 2024 | Finance Act 2022 (Section 41(1)) (Commencement) Order 2024 (S.I. No. 126 of 2024), art. 2 |
| S. 42(1) | 1 January 2023 | Finance Act 2022 (Section 42(1)) (Commencement) Order 2022 (S.I. No. 721 of 2022), art. 2 |
| S. 45(1) | 1 June 2023 | Finance Act 2022 (Section 45(1)) (Commencement) Order 2023 (S.I. No. 258 of 2023), art. 2 |
| S. 46(1) | 1 April 2024 | Finance Act 2022 (Section 46(1)) (Commencement) Order 2024 (S.I. No. 101 of 2024), art. 2 |
| S. 48(2) | 1 January 2023 | Finance Act 2022 (Section 48(1)) (Commencement) Order 2022 (S.I. No. 715 of 2022), art. 2 |
| S. 68(1) | 1 June 2023 | Finance Act 2022 (Section 68(1)) (Commencement) Order 2023 (S.I. No. 240 of 2023), art. 2 |
| S. 73(1) | 1 January 2023 | Finance Act 2022 (Section 73(1)) (Commencement) Order 2022 (S.I. No. 713 of 2022), art. 2 |
| S. 81(1) | 1 January 2024 | Finance Act 2022 (Section 82(1)) (Commencement) Order 2023 (S.I. No. 666 of 2023), art. 2 |
| S. 92(1) | 1 July 2023 | Finance Act 2022 (Section 92(1)) (Commencement) Order 2023 (S.I. No. 326 of 2023), art. 2 |
| S. 97(1) | 1 January 2023 | Finance Act 2022 (Section 97(1)) (Commencement) Order 2022 (S.I. No. 714 of 2022), art. 2 |
| S. 100-102 | 18 December 2022 | Finance Act 2022 (Sections 100, 101 and 102) (Commencement) Order 2022 (S.I. No. 684 of 2022), art. 2 |
Amendments and other effects
| How Affected | Affecting Provision |
|---|---|
| S. 23(1)(a), (d) repealed | Finance (No. 2) Act 2023 (39/2023), ss. 23(2)(a), 102(8) |
| S. 23(2), (3) repealed | Finance (No. 2) Act 2023 (39/2023), ss. 23(2)(b), 102(8) |
| S. 82 amended | Finance (No. 2) Act 2023 (39/2023), S. 100(a), schedule, para. 6, S. 100(b), sch. para. 7 |
| S. 93 repealed | Finance (No. 2) Act 2023 (39/2023), ss. 22(3), 102(8) |
| S. 100(2)(a)(i) amended | Finance Act 2023 (11/2023), ss. 7(1)(a)(i), 7(1)(a)(i) |
| S. 100(2)(c) inserted | Finance Act 2023 (11/2023), ss. 7(1)(a)(ii), 7(3) |
| S. 101(1) amended | Finance Act 2023 (11/2023), ss. 7(1)(b)(i), 7(1)(b)(i) |
| S. 101(5)(b) amended | Finance Act 2023 (11/2023), ss. 7(1)(b)(ii), 7(1)(b)(ii)(I) |
| S. 101(5)(c) amended | Finance Act 2023 (11/2023), ss. 7(1)(b)(ii), 7(1)(b)(ii)(II) |
| S. 101(7) substituted | Finance Act 2023 (11/2023), ss. 7(1)(b)(iii), 7(1)(b)(iii) |
| S. 101(9)(a) amended | Finance Act 2022 (Temporary Business Energy Support Scheme) (Energy Costs Threshold Aggregate Amount) Order 2023 (S.I. No. 73 of 2023), art. 2 |
| S. 101(9)(b)(i) amended | Finance Act 2022 (Temporary Business Energy Support Scheme) (Energy Costs Threshold Aggregate Amount) (No. 2) Order 2023 (S.I. No. 74 of 2023), art. 2 |
| Finance Act 2022 (Temporary Business Energy Support Scheme) (Energy Costs Threshold Aggregate Amount) Order 2023 (S.I. No. 73 of 2023), art. 2 | |
| S. 101(9)(b)(iii) amended | Finance Act 2022 (Temporary Business Energy Support Scheme) (Energy Costs Threshold Aggregate Amount) Order 2023 (S.I. No. 73 of 2023), art. 2 |
| S. 101(10) substituted | Finance Act 2023 (11/2023), ss. 7(1)(b)(iv), 7(1)(b)(iv) |
| S. 101(30)(a) amended | Finance Act 2023 (11/2023), ss. 7(1)(b)(iv), 7(1)(b)(v) |
SIs made under the Act
| Section | SIs made under the Act |
|---|---|
| S. 100(2)(a)(i) | Finance Act 2022 (Temporary Business Energy Support Scheme) (Specified Period) Order 2023 (S.I. No. 75 of 2023) |
| S. 100(2)(a)(ii) | Finance Act 2022 (Temporary Business Energy Support Scheme) (Energy Costs Threshold Aggregate Amount) Order 2023 (S.I. No. 73 of 2023) |
| S. 100(2)(a)(iii) | Finance Act 2022 (Temporary Business Energy Support Scheme) (Energy Costs Threshold Aggregate Amount) (No. 2) Order 2023 (S.I. No. 74 of 2023) |