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S.I. No. 715/2022 - Finance Act 2022 (Section 48(1)) (Commencement) Order 2022

		Notice of the making of this Statutory Instrument was published in
		“Iris Oifigiúil” of 30th December, 2022.
		I, MICHAEL MCGRATH, Minister for Finance, in exercise of the powers conferred on me by section 48(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 48(1)) (Commencement) Order 2022.
		2. The 1st day of January 2023 is appointed as the day on which subsection (1) of section 48 of the Finance Act 2022 (No. 44 of 2022) shall come into operation.

		GIVEN under my Official Seal,
		20 December, 2022.
		MICHAEL MCGRATH,
		Minister for Finance.