Notice of the making of this Statutory Instrument was published in
“Iris Oifigiúil” of 26th May, 2023.
I, MICHAEL MCGRATH Minister for Finance, in exercise of the power conferred on me by
section 45
(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 45(1)) (Commencement) Order 2023.
2. The 1st day of June 2023 is appointed as the day on which
section 45
(1) of the
Finance Act 2022
(No. 44 of 2022) shall come into operation.